An empirical analysis of wealth taxation: equity Vs.tax compliance

Capital taxation is currently under debate, basically due to problems of administrative control and proper assessment of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in five OECD countries, being Spain one of them. We concentrate our analysis on top 1% adult population, which permits us to describe the evolution of wealth concentration in Spain along 1983-2001. On average top 1% holds about 18% of total wealth, which rises to 19% when tax incompliance and under-assessment is corrected for housing, the main asset. The evolution suggests wealth concentration has risen. Regarding WT, we analyze whether it helps to reduce wealth inequality or, on the contrary, it reinforces vertical inequity (due to especial concessions) and horizontal inequity (due to the de iure and to de facto different treatment of assets). We analyze in detail housing and equity shares. By means of a time series analysis, we relate the reported values with reasonable price indicators and proxies of the propensity to save. We infer net tax compliance is extremely low, which includes both what we commonly understand by (gross) tax compliance and the degree of under-assessment due to fiscal legislation (for housing). That is especially true for housing, whose level of net tax compliance is well below 50%. Hence, we corroborate the difficulties in taxing capital, and so cast doubts on the current role of the WT in Spain in reducing wealth inequality.

Projecte d'energia solar tèrmica

El proyecto consiste en el diseño de una instalación solar térmica para producción de agua caliente sanitaria (ACS) en un edificio de nueva construcción en la localidad de Mollerussa (Lleida). Se han estudiado las necesidades térmicas de ACS en atención a las características constructivas y funcionales del edificio, dando cumplimiento a la normativa vigente. Conocida la demanda energética esperada, se han analizado los datos climatológicos y de temperatura de red de agua fría propios del emplazamiento, y se ha propuesto un campo de captación compuesto por captadores planos y los distintos subconjuntos que componen la instalación: acumulación, transferencia térmica, trazado hidráulico, regulación y control, y energía auxiliar. Con ello se ha llevado a cabo una simulación energética mediante la herramienta TSOL, software de simulación solar recomendado por entidades de reconocido prestigio, para comprobar que se han alcanzado los objetivos del sistema propuesto. Por último, se ha realizado un estudio del beneficio medioambiental que supone la instalación proyectada, indicando el ahorro energético para el usuario y las toneladas equivalentes de dióxido de carbono evitadas.

Effects of Bayluscide WP 70® on the Survival and Water-leaving Behaviour of Biomphalaria straminea, Snail Host of Schistosomiasis in Northeast Brazil

The toxic and behavioural effects of niclosamide (Bayluscide WP 70®) on Biomphalaria straminea from a highly endemic area of schistosomiasis in northeastern Brazil were investigated through laboratory bioassays. The LD50 and LD90 were 0.114 mg/l and 0.212 mg/l, respectively. Water-leaving behaviour occurred among 14% to 30% of the snails in the presence of sublethal doses of niclosamide and among 16% of the controls. It was concluded that both the relatively low susceptibility to niclosamide and water-leaving behaviour of local B. straminea may be responsible for the recolonization of transmission foci after mollusciciding. It was suggested that recently improved measures of snail control, such as controlled-release formulations of niclosamide and plant molluscicides should be considered in areas where snail control is recommended

Environmental determinants of infectious and parasitic diseases

A review of the role of the environment as a determinant of infectious and parasitic diseases is presented. Historical considerations and the several environmental classifications of diseases are introduced. In a broader perspective the subject is analyzed in view of the emergence of the environmental health area, with its new paradigms. A review of epidemiological studies about environmental sanitation conditions and measures is presented, analyzing the conclusions derived from 256 studies. Finally, an epidemiological study carried out in Betim, Minas Gerais is briefly described, in order to illustrate the potentiality of this kind of study. Setting priorities of interventions regarding diarrhea control was the aim of this investigation. Conclusion about the role of this approach to optimize preventive measures for the control of infectious and parasitic diseases, of sound importance to the reality of the developing world, is stated.

Habitat preference of freshwater snails in relation to environmental factors and the presence of the competitor snail Melanoides tuberculatus (Müller, 1774)

Our objective is to evaluate the habitat preference of freshwater snails in relation to environmental factors and the presence of the competitor snail Melanoides tuberculatus. In the first phase, snails was collected at 12 sites. This sampling sites presented a degree of organic input. In the second phase 33 sampling sites were chosen, covering a variety of lotic and lentic environments. The snail species found at Guapimirim, state of Rio de Janeiro, displayed a marked habitat preference, specially in relation to the physical characteristics of each environment. Other limiting factors for snail distribution at the studied lotic environments were the water current velocity and the amount of organic matter, mainly to Physa marmorata, M. tuberculatus, and Biomphalaria tenagophila. The absence of interactions between M. tuberculatus and another snails could be associated to the distinct spatial distribution of those species and the instability of habitats. This later factor may favor the coexistence of M. tuberculatus with B. glabrata by reduction of population density. In areas of schistosomiasis transmission some habitat modification may add to the instability of the environment, which would make room for the coexistence of M. tuberculatus and Biomphalaria spp. In this way, some of the usual measures for the control of snail hosts would prevent the extinction of populations of Biomphalaria spp. by M. tuberculatus in particular habitats.

Lung cancer mortality in European men: Trends and predictions.

Lung cancer mortality in men from the European Union (EU) peaked in the late 1980s at an age-standardised (world standard population) rate over 53/100,000 and declined subsequently to reach 44/100,000 in the early 2000s. To provide a comprehensive picture of recent trends in male lung cancer mortality in Europe, we analyzed available data from the World Health Organization up to 2009 and predicted future rates to 2015. Lung cancer mortality rates in EU men continued to fall over recent years, to reach a value of 41.1/100,000 in 2005-2009. The fall was similar at all-ages and in middle-aged men (less than 2% per year over most recent years), but was appreciably larger in young men (aged 20-44years, over 5% per year). A favourable trend is thus likely to be maintained in the foreseeable future, although the predicted overall EU rate in 2015 is still over 35/100,000, i.e., higher than the US rate in 2007 (33.7/100,000). Over most recent calendar years, overall male lung cancer rates were around 35-40/100,000 in western Europe, as compared to over 50/100,000 in central and eastern Europe. Within western Europe, lung cancer rates were lower in northern countries such as Sweden, but also Finland and the UK (below 30/100,000), where the tobacco-related epidemic started earlier and rates have long been declining, whereas mortality was high in Belgium (51.6), France (42.3), the Netherlands and Spain (around 43.0), where the epidemic started later but is persisting. Widespread measures for smoking control and cessation in middle-aged European men, i.e., in the generations where smoking prevalence used to be high, would lead to appreciable reductions in male lung cancer mortality in the near future. This is particularly urgent in central and eastern European countries.

Cost-containment in health care: The case of Spain from the eighties up to 1997

The purpose of this paper is to provide an overview of the evolutionof health care expenditure in Spain during the period 1980-1997, andhenceforth to comment on the cost containment measures put forwardto control its growth. The paper is divided into three separatesections. The first offers a brief description of the Spanish HealthCare System, with emphasis placed on the issue of expenditure controland health planning targets. The second part outlines a set of costcontainment measures that has accompanied the process of extendinguniversal health care coverage which occurred during the mentionedperiod and which has helped keep public expenditure under control.Finally, the third part describes some of the more recent proposalsfor reform of the Spanish Health Care Sector.

Institutional landmarks in Brazilian research on soil erosion: a historical overview

The problem of soil erosion in Brazil has been a focus of agricultural scientific research since the 19th century. The aim of this study was to provide a historical overview of the institutional landmarks which gave rise to the first studies in soil erosion and established the foundations of agricultural research in Brazil. The 19th century and beginning of the 20th century saw the founding of a series of institutions in Brazil, such as Botanical Gardens, executive institutions, research institutes, experimental stations, educational institutions of agricultural sciences, as well as the creation and diversification of scientific journals. These entities, each in its own way, served to foster soil erosion research in Brazil. During the Imperial period (1808-1889), discussions focused on soil degradation and conserving the fertility of agricultural land. During the First Republic (1889-1930), with the founding of various educational institutions and consolidation of research on soil degradation conducted by the Agronomic Institute of Campinas in the State of São Paulo, studies focused on soil depletion, identification of the major factors causing soil erosion and the measures necessary to control it. During the New State period (1930-1945), many soil conservation practices were developed and disseminated to combat erosion and field trials were set up, mainly to measure soil and water losses induced by hydric erosion. During the Brazilian New Republic (1945-1964), experiments were conducted throughout Brazil, consolidating soil and water conservation as one of the main areas of Soil Science in Brazil. This was followed by scientific conferences on erosion and the institutionalization of post-graduate studies. During the Military Regime (1964-1985), many research and educational institutions were founded, experimental studies intensified, and coincidently, soil erosion reached alarming levels which led to the development of the no-tillage system.

Diurnal and exercise-related variability of haemoglobin and reticulocytes in athletes.

Haemoglobin (Hb) and Reticulocytes (Ret) are measured as indirect markers of doping in athletes. We studied the diurnal variation, the impact of exercise, fluid intake and ambient temperature in athletes on these parameters. Hourly venous blood samples were obtained from 36 male athletes of different disciplines (endurance (END) and non-endurance (NON-END)) over 12 h during a typical training day. Seven inactive subjects served as controls (CON). Hb and Ret were determined. A mixed model procedure was used to analyse the data. At baseline, Hb was similar for all groups, END showed lower Ret than NON-END and CON. Exercise showed a significant impact on Hb (+0.46 g/dl, p<0.001), the effect disappeared approximately 2 h after exercise. Hb decreased over the day by approximately 0.55 g/dl (p<0.01). There was no relevant effect on Ret. Fluid intake and ambient temperature had no significant effect. Hb shows significant diurnal- and exercise related variations. In an anti-doping context, most of these variations are in favour of the athlete. Blood samples taken after exercise might therefore provide reliable results and thus be used for the longitudinal monitoring of athletes if a timeframe for the re-equilibration of vascular volumes is respected.

Improvement of rehabilitation possibilities with the MotionMaker (TM)

"MotionMaker (TM)" is a stationary programmable test and training system for the lower limbs developed at the 'Ecole Polytechnique Federale de Lausanne' with the 'Fondation Suisse pour les Cybertheses'.. The system is composed of two robotic orthoses comprising motors and sensors, and a control unit managing the trans-cutaneous electrical muscle stimulation with real-time regulation. The control of the Functional Electrical Stimulation (FES) induced muscle force necessary to mimic natural exercise is ensured by the control unit which receives a continuous input from the position and force sensors mounted on the robot. First results with control subjects showed the feasibility of creating movements by such closed-loop controlled FES induced muscle contractions. To make exercising with the MotionMaker (TM) safe for clinical trials with Spinal Cord Injured (SCI) volunteers, several original safety features have been introduced. The MotionMaker (TM) is able to identify and manage the occurrence of spasms. Fatigue can also be detected and overfatigue during exercise prevented.

Mapping of QTLs related with wood quality and developmental characteristics in hybrids (Eucalyptus grandis x Eucalyptus urophylla)

The present work aimed to characterize and identify QTLs for wood quality and growth traits in E. grandis x E. urophylla hybrids. For this purpose a RAPD linkage map was developed for the hybrids (LOD=3 and r=0.40) containing 52 markers and 12 linkage groups. Traits related to wood quality and growth were evaluated in the QTL analyses. QTL analyses were performed using chi-square tests, single-marker, interval mapping and composite interval mapping analyses. All approaches led to the identification of similar QTLs associated with wood density, cellulose pulp yield and percentage of extractives, which were detected and confirmed by both the interval mapping and composite interval mapping methodologies. Some QTLs regions were confirmed only by the composite interval mapping methodology: percentage of soluble lignin, percentage of insoluble lignin, CBH and total height. Overlapping QTLs regions were detected, and these, can be the result of major genes involved in the regulation and control of the growth traits by epistatic interactions. In order to evaluate the effect of early selection using RAPD molecular data, molecular markers adjacent to QTLs were used genotype selection. The analysis of selection differential values suggests that for all the traits the phenotypic selection at seven years should generate larger genetic gains than early selection assisted by molecular markers and the combination of the strategies should elevate the selection efficiency.

Keskusteluja vuokratyöstä. Vuokratyön diskursiivinen rakentuminen Suomessa

1990-luvun alussa lainsäädäntö ja työmarkkinajärjestöt määrittelivät Suomessa, että vuokratyötä tuli käyttää vain tilapäiseen työvoimatarpeeseen, esimerkiksi sijaisuuksiin ja ruuhkahuippuihin. Joillakin aloilla vuokratyö oli työnantajien ja työntekijöiden yhteissopimuksella kielletty. Vaikka vuokratyösuhteet saivat jo 1980-luvulla niin Suomessa kuin kansainvälisestikin maineen työsuhdekeinotteluna, alkoi vuokratyön määrä Suomessa kasvaa 1990-luvun puolivälissä ja erityisesti tultaessa 2000-luvulle. Suomalaiset akateemiset tutkijat eivät ole juuri vuokratyöstä kiinnostuneet. Aiemmat, harvalukuiset tutkimukset ovat keskittyneet lähinnä työyhteisöjen ja työntekijöiden kokemuksiin sekä vuokratyön työehtoihin. Vuokratyö ymmärretäänkin edelleen lähinnä työntekijän subjektiivisena kokemuksena. Vuokratyössä on kuitenkin kysymys paitsi kokemuksista, myös yhteiskunnallisesta valtakamppailusta, jossa diskursiivisin keinoin pyritään vaikuttamaan ilmiöön nimeltä vuokratyö, laajemmin ilmiöön nimeltä työmarkkinat, sekä toisaalta kansalaisten käsityksiin työelämän ”normaalista”. Käsillä oleva tutkimus laajentaa ymmärrystä vuokratyöstä tarkastelemalla ilmiötä lainsäädännön, uutisoinnin ja markkinoinnin rakentamien julkisten käsitysten ja merkityksenantojen kautta. Teoreettisena viitekehyksenä käytän hallinnan ja työprosessin säätelyn teoriaperinteitä. Se, miten työmarkkinoiden muutosta ja uusia työsuhdemuotoja politiikassa, mediassa, lainsäädännössä, tai työpaikan kahvipöytäkeskusteluissa perustellaan ja tehdään ymmärrettäväksi, on samalla työelämään kiinnitettävien arvojen, merkitysten ja toimijuuksien luomista, rajaamista ja kuvailua. Työelämäpuheessa ei siis ole kyse vain talouden lainalaisuuksista, kansantalouden toimivuudesta, tai yritysten kilpailukyvystä, vaan myös ja erityisesti niiden toimijoiden luomisesta, määrittelemisestä ja legitimoimisesta, jotka työelämän kentällä saavat toimia ja tulevat palkituiksi. Säätelyn ja hallinnan näkökulmasta on relevanttia tarkastella millaisilla käsitteillä ja merkityksillä vuokratyötä ilmiönä rakennetaan . Tutkimuskysymyksinä esitän: 1) Miten ja millä perusteilla vuokratyöstä rakennettiin Suomessa legitiimi tapa työllistää ja työllistyä? 2) Millaisia työntekijäideaaleja vuokratyöhön liittyvissä keskusteluissa rakennetaan? Tutkimusaineistona tarkastelen lainsäädäntöön liittyviä dokumentteja, Helsingin Sanomien uutisointia, vuokratyöyritysten markkinointimateriaaleja, sekä vuokratyöyritysten edustajien haastatteluita. Analyysimenetelmänä käytän kriittistä diskurssianalyysia. Tämä menetelmä mahdollistaa puheen ja dokumenttien tarkastelun sosiaalisena toimintana, jolla eri toimijat pyrkivät osallistumaan yhteiskunnassa hyväksyttyjen ja tunnustettujen käsitysten ja toimintavaihtoehtojen rakentamis-, tulkinta- ja määrittelyprosesseihin. Tutkimukseni päätuloksena esitän, että vuokratyöstä muodostui legitiimi tapa työllistää Suomessa 1990-luvulla, koska vuokratyö käsitteellistettiin sekä lainsäädännön että median diskursseissa ennen kaikkea ratkaisuksi työttömyyteen. Toisaalta vuokratyö käsitteellistettiin vain marginaalisten työntekijäryhmien (naiset ja opiskelijat) rooliksi, jolloin se ei liittynyt miesvaltaisten työpaikkojen arkeen. Ratkaisuna työttömyyteen vuokratyö myös samalla luonnollistettiin osaksi yleisempää työmarkkinakehitystä, jolle ”kukaan ei voi mitään”. 2000-luvulla vuokratyö jatkoi voittokulkuaan ja rakentui pysyväksi ilmiöksi, koska työlainsäädännön uudistus institutionalisoi vuokratyön työehtosopimusmenettelyyn, jolloin sen ”salonkikelpoisuus” ja normaalius vahvistettiin. Vaikka työehtosopimusasia oli ratkaisuna merkittävä, nousi vuokratyön osalta itse työehtosopimus tärkeämmäksi kuin sen sisältö. Työehtosopimuksilla ei kuitenkaan pystytty vaikuttamaan esimerkiksi vuokratyöntekijän olemattomaan työsuhdeturvaan. Lisäksi työnantajapuhe käsitteellistää vuokratyön 2000-luvulla ennen kaikkea työmarkkinavaihtoehdoksi, vapautta ja monipuolisia työkokemuksia tarjoavaksi työmarkkinoiden katalysaattoriksi. Vuokratyö on tässä merkitysavaruudessa työntekijöille ”vain” yksi tapa työllistyä ja löytää oma tiensä työmarkkinoille, ei suinkaan työnantajien sanelema pakko. Työntekijöihin kohdistuva hallintapuhe niin mediassa kuin työnantajien haastatteluissakin pyrkii puolestaan rakentamaan ideaalityöntekijäkuvaksi yrittäjämäisen oman elämänsä toimitusjohtajan. Työnantajien diskursseissa kaikuvatkin työntekijään kohdistuva vaatimus itse itsensä ohjaamisesta sekä työntekijäidentiteetin muotoilemisesta joustavuutta, sopeutuvuutta, vaihtelua ja jatkuvaa muutosta vähintäänkin sietäväksi, mutta mieluiten näitä ominaisuuksia jopa aktiivisesti hakevaksi ja arvostavaksi. Työmarkkinoiden toimijana on nimenomaisesti yksilö, jonka mahdollisuudet menestyä ovat vain ja ainoastaan hänen omissa käsissään. Työntekijän roolin korostaminen aktiivisena toimijana ja vuokratyöstä ”oikeita”, norminmukaisia sisältöjä löytävänä pärjääjänä on diskursiivisesti hallittua yritystä ohjata työntekijöitä näkemään sekä itsensä tietynlaisina toimijoina että työmarkkinat tietyllä tavalla toimivina. Vuokratyössä ei ole kyse vain työntekijöiden yksilöllisistä tai yksittäisistä kokemuksista. Vuokratyö on yhteiskunnallisen merkityskamppailun tulos, jossa käyttövoimana ovat toimineet hallinnalliset ja säätelyyn pyrkivät käsitteellistykset työllisyydestä, yksilön valinnasta ja koko yhteiskunnan edusta. Hallinnan ja säätelyn näkökulmasta katsottuna vuokratyö on myös merkinnyt säätelyn liukumista tasa-arvoa, yhdenmukaista kohtelua ja työntekijän suojelua korostavasta viranomaisten ja poliittisten toimijoiden suorittamasta työmarkkinoiden kollektiivisesta säätelystä työnantajien ylläpitämään työntekijän persoonan ja käyttäytymisen hegemoniseen, yksilölliseen säätelyyn.

Equine infectious anemia on Marajo Island at the mouth of the Amazon river

Abstract: Equine infectious anemia (EIA) is a transmissible and incurable disease caused by a lentivirus, the equine infectious anemia virus (EIAV). There are no reports in the literature of this infection in Equidae on Marajo Island. The objective of this study was to diagnose the disease in the municipalities of Cachoeira do Arari, Salvaterra, Santa Cruz do Arari and Soure, on Marajó Island, state of Pará, Brazil. For serological survey samples were collected from 294 horses, over 5-month-old, males and females of puruca and marajoara breeds and from some half-breeds, which were tested by immunodiffusion in Agar gel (AGID). A prevalence of 46.26% (136/294) positive cases was found. EIA is considered endemic in the municipalities studied, due to the ecology of the region with a high numbered population of bloodsucking insect vectors and the absence of official measures for the control of the disease.

A Multi-Objective Genetic Algorithm with Side Effect Machines for Motif Discovery

Understanding the machinery of gene regulation to control gene expression has been one of the main focuses of bioinformaticians for years. We use a multi-objective genetic algorithm to evolve a specialized version of side effect machines for degenerate motif discovery. We compare some suggested objectives for the motifs they find, test different multi-objective scoring schemes and probabilistic models for the background sequence models and report our results on a synthetic dataset and some biological benchmarking suites. We conclude with a comparison of our algorithm with some widely used motif discovery algorithms in the literature and suggest future directions for research in this area.