Cash-cum-in-kind transfers and income tax function

This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and in-kind transfers are not tied to be substitute instruments, a marginal income tax increase may unambiguously decrease the quantity supplied of labor (and tax revenues therein). Next, we show that whenever the government chooses the optimum provision for the publicly provided good the tax revenue function has a negatively-sloped part with respect to tax rates except for one case. Last, we consider Brazilian data - PNAD - from 1976 to 2008 to test our theoretical implications. Our estimations suggest a weak evidence in favor of the existence of a La er-type curve for Brazilian income tax revenues data. Moreover, wend that the actual average income tax rate seems to be below the estimated optimum level. In a shorter sample from 1996-1999, we nd evidence that labor supply decreases with tax rate when cash and in-kind transfers are in play. Using a pseudo-panel from the same shorter sample, we try to estimate the elasticity of taxable income, following Creedy and Gemmell (2012) and Saez et al. (2009). We explore a small tax reform between 1997 and 1998 that a ected only the higher income tax bracket, and evidence that Brazil is on the revenue reducing side of the La er Curve, at least for individuals in the higher income tax bracket.

Ultrasound guidance is not necessary during easy embryo transfers

Purpose: To determine whether the use of ultrasound (US) to guide embryo transfer (ET) in a population previously defined as likely to have easy transfer would change the implantation and pregnancy rates in an ICSI program.Methods: A total of 100 patients identified as likely to have easy transfer after mock transfer were divided into two groups: Group I, US-guided ET (N = 50) and Group II, ET without the aid of US (N = 50).Results: Implantation and pregnancy rates were similar (p = 0.51, p = 0.29) for Group I (19.6%,42%) and Group II (16.3%,30%), as also was the abortion rate (p = 0.55) (Group I: 1/21; Group II: 2/15).Conclusion: As long as previous mock transfers are routinely performed during a cycle preceding assisted reproduction and the clinician considers transfer to be easy, ultrasound does not benefit the process of embryo transfer.

Horizontal transfers of Mariner transposons between mammals and insects

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Alternative Transfers to the NEOs 99942 Apophis, 1994 WR12, and 2007 UW1 via Derived Trajectories from Periodic Orbits of Family G

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Population ageing, intergenerational transfers and social protection in Latin America and the Caribbean

Includes bibliography

Description and genetic analysis of three sets of monozygotic twins resulting from transfers of single embryos to recipient mares

Case Description-3 sets of monozygotic twins resulting from transfers of single embryos to recipient mares were examined. Clinical Findings-In all 3 recipient mares with twin pregnancies, only 1 embryonic vesicle was detected before day 25 of gestation. In 1 recipient mare, 2 apparent adjacent vesicles, each containing an embryo with a heartbeat, were visualized on ultrasonographic examination on day 37 of gestation. The other 2 recipient mares underwent ultrasonographic examination on day 30 of gestation, at which time only 1 vesicle and embryo was identified. In these latter 2 recipient mares, however, a thorough ultrasonographic examination for a second conceptus on day 30 had not been performed, as only 1 embryo had been transferred and visualized on early ultrasonographic examination. Treatment and Outcome-All twin pregnancies resulted in death of both fetuses. Genetic analysis confirmed that each set of monozygotic twins originated from the transferred embryo. Clinical Relevance-Monozygotic twin pregnancy may occur after embryo transfer; thus recipient mares should be examined thoroughly for multiple conceptuses, especially between 25 and 30 days of gestation. At this time, the allantoides of monozygotic twins should be visible ultrasonographically and effective management may still be possible.

Measurement of angular correlations of jets at s=1.96 TeV and determination of the strong coupling at high momentum transfers

We present a measurement of the average value of a new observable at hadron colliders that is sensitive to QCD dynamics and to the strong coupling constant, while being only weakly sensitive to parton distribution functions. The observable measures the angular correlations of jets and is defined as the number of neighboring jets above a given transverse momentum threshold which accompany a given jet within a given distance δR in the plane of rapidity and azimuthal angle. The ensemble average over all jets in an inclusive jet sample is measured and the results are presented as a function of transverse momentum of the inclusive jets, in different regions of δR and for different transverse momentum requirements for the neighboring jets. The measurement is based on a data set corresponding to an integrated luminosity of 0.7 fb -1 collected with the D0 detector at the Fermilab Tevatron Collider in pp- collisions at s=1.96 TeV. The results are well described by a perturbative QCD calculation in next-to-leading order in the strong coupling constant, corrected for non-perturbative effects. From these results, we extract the strong coupling and test the QCD predictions for its running over a range of momentum transfers of 50-400 GeV. © 2012 Elsevier B.V.

Decentralization, territorial transfers and local development

Includes bibliography

Paraguay's Tekoporã programme for cash transfers: debating targeting methods for beneficiaries

Includes bibliography

Toward a system of basic cash transfers for children and older persons: An estimation of efforts, impacts and possibilities in Latin America

This paper seeks to estimate the costs and impacts of expanding the coverage and improving the quality of cash transfers to older people and to families with younge children in the countries of Latin America.

Leituras recomendadas para as Escolas Normais no Brasil e na França (século XIX): transferências culturais e de modelos pedagógicos / Recommended readings for Teacher Training Schools in Brazil and France (19th century): transfers of culture and pedag...

Com o objetivo de contribuir para a democratização da memória escolar no Brasil, em especial, da história da formação de professores primários nas décadas finais do século XIX brasileiro (caso paulista) e francês, apresentam-se, resultados de pesquisas de doutorado, desenvolvidas mediante abordagem histórica centrada na análise da configuração textual de três documentos: 1. lista de livros da caixa nº 1 adquirida por Paulo Bourroul, Diretor da Escola Normal de São Paulo (1882-1884), quando de sua viagem à Paris em 1883; 2. lista de livros contidos no relatório de José Estacio Corrêa de Sá e Benevides, Diretor interino da Escola Normal de São Paulo em 1884; 3. Catalogue des bibliothèques des Écoles Normales (1887), publicados pelo Ministro da Instrução Pública e de Belas Artes da França, Jules Ferry. Constatou-se importantes aspectos da cultura escolar relativos ao “ensinar normalistas a ensinar” leitura e escrita decorrentes das transferências culturais e de modelos pedagógicos na relação/representação Brasil-França.

Tropical Africa as a cradle for horizontal transfers of transposable elements between species of the genus Drosophila and Zaprionus

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Obturator prostheses versus free tissue transfers: a systematic review of the optimal approach to improving the quality of life for patients with maxillary defects

Patient perspectives on the treatment options for maxillary defects, which include free tissue transfers or obturator prostheses, may help eliminate current uncertainty as to the best choice of treatment plan. The purpose of this systematic review was to evaluate the quality of life (QoL) of patients with maxillary defects who had undergone restoration with obturator prostheses and/or free tissue transfers. A systematic search of Medline/PubMed and Web of Science databases for articles published before April 2015 was performed by 2 independent reviewers. A manual search of articles published from January 2005 to March 2015 was also conducted. Studies published in English that evaluated the QoL in patients with head and neck cancers were included. The Cohen kappa method was used to calculate inter-reviewer agreement. Ten studies were included. The University of Washington Head and Neck Questionnaire (UW-QOL) was most commonly used to measure QoL. The majority of maxillary defects were Class IIa-b. Two studies reported that the global QoL for patients with obturator prostheses is equivalent to or even better than that of other chronic disease populations. One study revealed no significant difference in QoL when the 2 treatment options were compared. The limited data indicate that the QoL of patients treated with obturator prostheses and that of patients free of tumors is similar. Well-designed clinical studies are necessary to draw definitive conclusions about how obturator prostheses compare with free tissue transfers in terms of affecting patient QoL.

Lipid transfers to HDL are predictors of precocious clinical coronary heart disease

Background: High-density-lipoprotein (HDL) has several antiatherogenic properties and, although the concentration of HDL-cholesterol negatively correlates with incidence of coronary artery disease (CAD), this is not sufficient to evaluate the overall HDL protective role. The aim was to investigate whether precocious CAD patients show abnormalities in lipid transfers to HDL, a fundamental step in HDL metabolism and function. Methods: Thirty normocholesterolemic CAD patients aged <50 y and 30 controls paired for sex, age and B.M.I. were studied. Fasting blood samples were collected for the in vitro lipid transfer assay and plasma lipid determination. A donor nanoemulsion labeled with radioactive free-cholesterol. cholesteryl esters, phospholipids and triglycerides was incubated with whole plasma and after chemical precipitation of non-HDL fractions, supernatant was counted for radioactivity in HDL. Results: LDL and HDL-cholesterol and triglycerides were equal in both groups. Transfers of free-cholesterol (3.8 +/- 1.2%vs 7.0 +/- 33%,p<0.0001) and triglycerides (3.7 +/- 1.7%vs 4.9 +/- 1.9%, p = 0.0125) were diminished in CAD patients whereas cholesteryl ester transfer increased (6.5 +/- 1.9%vs 4.8 +/- 1.8%, p = 0.0008); phospholipid transfer was equal (17.8 +/- 3.5% vs19.5 +/- 3.9%). Conclusion: Alterations in the transfer of lipids to HDL may constitute a new marker for precocious CAD and relation of this metabolic alteration with HDL antiatherogenic function should be investigated in future studies. (C) 2011 Published by Elsevier B.V.