Steuerliche Spendenanreize in Deutschland : eine empirische Analyse ihrer fiskalischen Effekte

Charitable giving, fiscal effect, income elasticity, income tax, marginal tax rate, price elasticity

Untersuchung des humanen Proteins NF110 als Bindungspartner viraler RNAs

In der vorliegenden Masterarbeit wurde das Protein nuclear factor 110 (NF110) in vitro rückgefaltet, chromatographisch gereinigt, durch den Zusatz von L-Arginin stabilisiert und seine Affinität gegenüber RNAs untersucht. Das Ausgangsmaterial wurde mittels Dialyse zurückgefaltet und über drei aufeinander folgende Chromatographieschritte gereinigt: mittels Kationenaustauschchromatographie (capture) zur Entfernung von Fremdproteinen, Größenausschlusschromatographie (intermediate) zur Trennung des monomeren Proteins von höher-oligomeren Spezies und der Affinitätschromatographie (polishing). Diese Proteinlösung wurde unter Zusatz von 500 mM L-Arginin gelagert um eine Proteinaggregation zu unterbinden. Durch Streulichtmessungen und eine analytische Ultrazentrifugation konnte erfolgreich nachgewiesen werden, dass NF110 erst in Puffern mit mindestens 200 mM L-Arginin stabil vorliegt. Im Rahmen der vorliegenden Arbeit konnte erfolgreich bestimmt werden, dass NF110 zwischen doppelsträngiger RNA und DNA diskriminiert, während es gegenüber einzel- bzw. doppelsträngiger RNA ähnlich affin ist. Dies stellt einen großen Unterschied zu NF90 dar. Diese C-terminal verkürzte Variante interagiert mit einzelsträngiger RNA in sehr geringerem Umfang als mit doppelsträngiger RNA (Schmidt, 2015). Daher kann vermutet werden, dass der C-Terminus, insbesondere das dort befindliche GQSY-Motiv, für die Spezifität gegenüber den RNAs verantwortlich ist. Ein weiterer Fokus der Arbeit lag auf dem Einfluss von L-Arginin bei der RNA-Bindung. Mit Hilfe einer linearen freien Enthalpiebeziehung (LFER) konnte so eine Dissoziationskonstante für nicht aggregierendes NF110 ohne L-Arginin ermittelt werden. Außerdem wurde ersichtlich, dass dieser Stabilisator zwar die Aggregation hemmt, aber nur marginal die RNA-Bindung des Proteins beeinflusst

Seletividade de avermectin-B1 (MK-936) ao Trichogramma demoraesi Nagaraja, 1983 (Hym. , Trichogrammatidae), em condições de laboratório

Foi conduzido um estudo, em condições de laboratório, para se determinar alguns parâmetros relativos à seletividade de avermectin-B1 (MK-936) ao Trichogramma demoraesi Nagajara, 1983 (Hym., Trichogrammatidae), parasito de ovos de diversas espécies de pragas agrícolas. Observou-se que o produto na formulação 1,8% CE, nas dosagens de 0,1; 0,2; 0,4 e 0,8 ml/l não afetava o desenvolvimento pré-marginal do parasito, quando este ainda se encontrava no interior dos ovos parasitados. O mesmo fato foi observado quando se utilizaram dosagens extremamente elevadas, da ordem de 8,0 ml/l. Não ocorreu, também, mortalidade significativa de adultos do parasito que ovipositaram em ovos de Anagasta kuehniella (Zeller, 1879) (Lep., Pyralidade) previamente tratados com o inseticida. A ação de contacto de avermectin-B1, quando aplicada nas paredes internas dos frascos de criação, não ficou evidenciada, pela dificuldade de se discriminar seus efeitos dos da acetona usada como solvente e que, mesmo aplica da sozinha, acarretou uma mortalidade significativa de adultos. Este fato pode estar associado aos 0,001% de resíduos não voláteis do solvente em questão, embora se tornem necessários estudos mais detalhados para se verificar esta hipótese. Malathion na dosagem de 1,5 ml/l apresentou-se extremamente tóxico para T. demoraesi em todos os estudos realizados. Concluiu-se que avermectin-B1 apresenta características de seletividade para esta espécie, com potencialidade de utilização em programas de controle integrado de pragas, em locais onde sobrevivam populações nativas ou introduzidas deste parasito.

Estrutura populacional dos camarões simpátricos Potimirim glabra e Potimirim potimirim (Crustacea, Decapoda, Atyidae) no rio Sahy, Rio de Janeiro, Brasil

Este trabalho teve por objetivo obter conhecimento sobre a estrutura populacional de dois camarões de água doce simpátricos, Potimirim glabra (Kingsley, 1878) e Potimirim potimirim (Müller, 1881) no rio Sahy, Mangaratiba, Rio de Janeiro, Brasil. Os indivíduos foram coletados mensalmente durante o período de setembro de 1997 a fevereiro de 1999 utilizando-se peneiras, que foram passadas sob a vegetação marginal, superfície de rochas e pequenas poças d'água, num esforço de 15 minutos por coletor. Os animais foram separados quanto ao sexo e mensurados em relação ao comprimento total e do cefalotórax. Um total de 4.889 indivíduos foram coletados no rio Sahy: 3.281 P. glabra e 1.608 P. potimirim. A razão sexual observada foi de 1:1 para P. glabra e 1:2,3 para P. potimirim. Em ambas populações, cinco estágios de maturidade sexual foram determinados, sendo as populações constituídas principalmente por camarões adultos. O recrutamento de juvenis apresentou diferenças em ambas as espécies. O recrutamento de P. glabra ocorreu durante todo o período de estudo, exceto na primavera, enquanto que P. potimirim foi registrado somente no outono. A distribuição sazonal de fêmeas ovígeras de P. glabra é similar ao de P. potimirim, com reprodução na primavera e no verão.

Freshwater sponges (Porifera, Demospongiae) indicators of some coastal habitats in South America: redescriptions and key to identification

Surveys for freshwater sponges were performed at several water bodies at sandy environments along a north-south direction of particularly the Brazilian coastal line. The results allowed for the distinction of four different species-specific environments along this coastal border. The main fact considered was the dominant or the sole recurrent occurrence of a single sponge species at one particular habitat. The first one is that of the lagoonal mesohaline habitats at the tropical and subtropical realms, indicated by Spongilla alba Carter, 1849. The second one refers to shallow ponds among dunes at the tropical area indicated by Corvoheteromeyenia heterosclera (Ezcurra de Drago, 1974). The third one is that of also shallow ponds close to the dune belt at the temperate region indicated by Racekiela sheilae (Volkmer-Ribeiro, De Rosa-Barbosa & Tavares, 1988). The fourth one is that of organically enriched environments, at the marginal areas of lagoons and mouth of small rivers, evolving towards freshwater muddy ponds and coastal swamps, not far from the ocean border: Ephydatia facunda Weltner, 1895 is the species to occupy this habitat with almost exclusiveness. The above species are thus proposed as indicators of such habitats and have their descriptions improved and that of their environments summarized. A taxonomic key based on the spicules of the four species is proposed. The results presented aim to contribute to the identification of spicules of these sponges in sediment columns recovered at the Brazilian and South American coastal area. Determination of paleo ocean borders are a present issue of upmost importance in what respects projections of timing and fluctuations of ascending/regressing sea levels.

Ostracodes (Crustacea) from Cananéia-Iguape estuarine/lagoon system and geographical distribution of the mixohaline assemblages in southern and southeastern Brazil

The ostracode assemblages from Cananéia-Iguape estuarine/lagoon system (southernmost State of São Paulo) are here discussed in detail for the first time. Thirty-four sites, approximately 1 km equidistant, were sampled along the system, including the Cananéia Sea, Pequeno Sea, Cubatão Sea, Ribeira de Iguape River and Itapitangui River. The ostracodes throughout this area have poor assemblages, with a total of 662 specimens of dead and living organisms. The majority of the ostracode fauna is composed of euryhaline species, as follows: Cyprideis multidentata Hartmann, 1955 (174 specimens), Minicythere heinii Ornellas, 1974 (54 specimens), Tanella gracilis Kingma, 1948 (96 specimens) and Whatleyella sanguinettiae Coimbra, Carreño & Ferron, 1994 (226 specimens). Although there are few studies on the Brazilian mixohaline ostracode faunas, including the euryhaline marginal marine taxa, the published data show that the group is best known in the south and southeast regions. Based on this review and with the new data presented in this paper, the geographical distribution of eight mixohaline key species in southern and southeastern Brazil is also discussed.

The tadpole of Hypsiboas atlanticus (Anura, Hylidae) from northeastern Brazil

The tadpole of Hypsiboas atlanticus (Caramaschi & Velosa, 1996) is described from the municipality of Maceió, State of Alagoas, Brazil. At stage 36 the larvae have an overall elliptical body in lateral and dorsal views, oral disc anteroventral, spiracular tube sinistral, and labial tooth row formula 2(1,2)/3(1). The oral disc is surrounded, almost completely (anterior medial gap present) by a single row of marginal papillae. Described tadpoles of the H. punctatus species group can be differentiated by a combined disc oral features. Additional descriptions of H. punctatus (Schneider, 1799) tadpoles from populations throughout South America may be helpful in determining the status of these populations.

Age and growth parameters of cachara Pseudoplastystoma reticulatum (Siluriformes, Pimelodidae) from the Cuiabá River, Brazil

Age and growth parameters of cachara Pseudoplatystoma reticulatum (Eigenmann & Eigenmann, 1889) (Siluriformes, Pimelodidae) (males and females) were estimated through the analysis of growth rings in spines of pectoral fins. Fish were collected from January to December 2007, in the area directly influenced by the Aproveitamento Múltiplo de Manso (APM Manso) and in the Cuiabá River (upper parts of the Pantanal). The maximum number of growth rings was seven for males, and eight, for females. The analysis of temporal variations in mean marginal increment showed that rings found in the spines were formed annually, in December. Growth rings were associated to spawning (in the study region from November to March) of the species. The growth curve in length was obtained by the von Bertalanffy model adjusted by the Ford-Walford transformation. The equations are: Ls = 72.7*[1-e-0.44(t+1.5974)] for males, and Ls = 84.5*[1-e-0.33(t+2.0943)] for females. The equations that describe the growth curve in weight are: Wt = 4991.61*[1-e-0.44 (t+1.5974] 2.70 for males and Wt = 7503.17*[1-e-0.33 (t+2.0943] 2.99 for females.

Effects of both ecdysone and the acclimation to low temperature, on growth and metabolic rate of juvenile freshwater crayfish Cherax quadricarinatus (Decapoda, Parastacidae)

Growth, metabolic rate, and energy reserves of Cherax quadricarinatus (von Martens, 1868) juveniles were evaluated in crayfish acclimated for 16 weeks to either 25ºC (temperature near optimum) or 20ºC (marginal for the species). Additionally, the modulating effect of ecdsyone on acclimation was studied. After 12 weeks of exposure, weight gain of both experimental groups acclimated to 25ºC (control: C25, and ecdysone treated: E25) was significantly higher than that of those groups acclimated to 20ºC (C20 and E20). A total compensation in metabolic rate was seen after acclimation from 25ºC to 20ºC; for both the control group and the group treated with ecdysone. A Q10value significantly higher was only observed in the group acclimated to 20ºC and treated with ecdysone. A reduction of glycogen reserves in both hepatopancreas and muscle, as well as a lower protein content in muscle, was seen in both groups acclimated to 20ºC. Correspondingly, glycemia was always higher in these groups. Increased lipid levels were seen in the hepatopancreas of animals acclimated to 20ºC, while a higher lipid level was also observed in muscle at 20ºC, but only in ecdysone-treated crayfish.

Aging and growth parameter from the Piaractus mesopotamicus (pacu) from the Cuiabá river, Mato Grosso, Brazil

This study has aims to determine the age and to estimate the growth parameters using scales of the species. Individuals of Piaractus mesopotamicus (Holmberg, 1887) used in this study were captured in the commercial fishery conducted in the region, along the year 2006. The model selected to express the growth of the species was the von Bertalanffy Sl= Sl∞*[1-exp-k(t-to)]. To determine if scales are suitable for studying the growth of pacu, we analyzed the relation between standard length (Sl) and the radius of the scales through linear regression. The period of annuli formation was determined analyzing the variations in the marginal increment and evaluating the consistency of the readings through the analysis of the coefficient of variations (CVs) for the average standard lengths of each age (number of rings) observed in the scales. The relationship between Ls of the fish and the radius of the scales showed that scales can be used to study the age and growth of P. mesopotamicus (R= 0.79). CVs were always below 20%, demonstrating the consistency of the readings. Annuli formation occurred in February, probably related to trophic migration that occurs in this month in the region. Equations that represents the growth in length obtained for P. mesopotamicus are Sl=50.00*[1-exp-0.18(t-(-3.00)] for males and Sl=59.23*[1-exp-0.14(t-(-3.36)] for females. The growth parameters obtained in this study were lower compared to other studies previously conducted for the same species and can related to overexploitation that species is submitted by fishing in the region. These values show also that females of pacu attain greater asymptotic length than males that growth faster.

Biologia reprodutiva de Macrobrachium jelskii (Crustacea, Decapoda, Palaemonidae) no Rio São Francisco, Minas Gerais, Brasil

RESUMO O objetivo foi avaliar a biologia reprodutiva do camarão- sossego Macrobrachium jelskii (Miers, 1877) no Rio São Francisco, com ênfase na razão sexual, período reprodutivo, maturidade sexual e fecundidade. As coletas foram realizadas mensalmente entre março de 2005 e fevereiro de 2006 exceto nos meses de abril e outubro, nos dois pontos de coleta do Rio São Francisco, Represa de Três Marias (Estação Ecológica de Pirapitinga), a montante da barragem da usina hidroelétrica de Três Marias e a jusante da barragem, localizados no município de Três Marias, região central de Minas Gerais, Brasil. O puçá de 1 m² de boca e malha de 1,42 mm foi passado sob a vegetação marginal e na água à margem dos dois pontos de coleta, por um coletor em um período de até 30 minutos. Em laboratório, os espécimes foram identificados, mensurados e sexados. Um total de 2.945 espécimes foi analisado a montante, no qual correspondem a 1.064 machos e 1.857 fêmeas (1.653 não ovígeras e 204 ovígeras) e 1.973 a jusante, onde 1.120 machos e 841 fêmeas (643 não ovígeras e 198 ovígeras). A razão sexual diferiu significativamente a favor de fêmeas de M. jelskii a montante (0,57; χ2= 215,28; p < 0.01) e a favor dos machos a jusante (1,33; χ2= 39,69; p < 0.01). Ambas as populações possuem um período reprodutivo contínuo-sazonal com pico em janeiro e novembro para os camarões a montante e a jusante, respectivamente. A fecundidade média de M. jelskii foi de 37 ± 14 ovos (5 a 78 ovos) a montante da barragem e de 35 ± 14 ovos (5 a 69 ovos) a jusante. A razão sexual desviada para os machos de M. jelskii à jusante sugere que as fêmeas apresentaram o comportamento de se abrigarem entre as vegetações marginais. A razão sexual desviada para as fêmeas a montante demonstra a real proporção de machos e fêmeas, que pode ser considerada para a espécie no Rio São Francisco. O tamanho dos ovos carregados pelas fêmeas a jusante foi influenciado pelas baixas temperaturas da água proveniente da represa.

Lesões microscopicas do baço na purpura trombocitopenica idiopatica

Histopathological changes strikingly similar were found in the spleen of four cases (young female subjects) of idiopathic thrombocytopenic purpura hemorrhagica in which splenectomy was performed. The chief changes reported are enlargement of the marginal zone of the malpighian corpuscles, proliferation and mobilization of the reticulo-endothelial cells, myeloid metaplasia, local (tissue) eosinophilia, and stoppage of the circulation or stasis of platelets from which results a filling of the spelenic sinuses by such elements. The latter phenomenon will possibly present some bearing with thrombocytopenia which is such a characteristic feature in this disease and will perhaps account for the rapid increase in blood platelets which usually follows splenectomy and or the finding of increased megakaryocytes in the bone marrow.

The private and fiscal returns to schooling and the effect of public policies on private incentives to invest in education: a general framework and some results for the EU

This paper develops a comprehensive framework for the quantitative analysis of the private and fiscal returns to schooling and of the effect of public policies on private incentives to invest in education. This framework is applied to 14 member states of the European Union. For each of these countries, we construct estimates of the private return to an additional year of schooling for an individual of average attainment, taking into account the effects of education on wages and employment probabilities after allowing for academic failure rates, the direct and opportunity costs of schooling, and the impact of personal taxes, social security contributions and unemployment and pension benefits on net incomes. We also construct a set of effective tax and subsidy rates that measure the effects of different public policies on the private returns to education, and measures of the fiscal returns to schooling that capture the long-term effects of a marginal increase in attainment on public finances under c

An alternative way to model merit good arguments

Besley (1988) uses a scaling approach to model merit good arguments in commodity tax policy. In this paper, I question this approach on the grounds that it produces 'wrong' recommendations--taxation (subsidisation) of merit (demerit) goods--whenever the demand for the (de)merit good is inelastic. I propose an alternative approach that does not suffer from this deficiency, and derive the ensuing first and second best tax rules, as well as the marginal cost expressions to perform tax reform analysis.

The Instrumental voter goes to the news-agent: demand for information, election closeness, and the media

This paper studies the impact of instrumental voting on information demand and mass media behaviour during electoral campaigns. If voters act instrumentally then information demand should increase with the closeness of an election. Mass media are modeled as profit-maximizing firms that take into account information demand, the value of customers to advertisers and the marginal cost of customers. Information supply should be larger in electoral constituencies where the contest is expected to be closer, there is a higher population density, and customers are on average more profitable for advertisers. The impact of electorate size is theoretically undetermined. These conclusions are then tested with comfortable results on data from the 1997 general election in Britain.