984 resultados para Land value taxation.


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Report on the Iowa Department of Agriculture and Land Stewardship for the year ended June 30, 2014

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PURPOSE: To evaluate the prognostic and predictive value of Ki-67 labeling index (LI) in a trial comparing letrozole (Let) with tamoxifen (Tam) as adjuvant therapy in postmenopausal women with early breast cancer. PATIENTS AND METHODS: Breast International Group (BIG) trial 1-98 randomly assigned 8,010 patients to four treatment arms comparing Let and Tam with sequences of each agent. Of 4,922 patients randomly assigned to receive 5 years of monotherapy with either agent, 2,685 had primary tumor material available for central pathology assessment of Ki-67 LI by immunohistochemistry and had tumors confirmed to express estrogen receptors after central review. The prognostic and predictive value of centrally measured Ki-67 LI on disease-free survival (DFS) were assessed among these patients using proportional hazards modeling, with Ki-67 LI values dichotomized at the median value of 11%. RESULTS: Higher values of Ki-67 LI were associated with adverse prognostic factors and with worse DFS (hazard ratio [HR; high:low] = 1.8; 95% CI, 1.4 to 2.3). The magnitude of the treatment benefit for Let versus Tam was greater among patients with high tumor Ki-67 LI (HR [Let:Tam] = 0.53; 95% CI, 0.39 to 0.72) than among patients with low tumor Ki-67 LI (HR [Let:Tam] = 0.81; 95% CI, 0.57 to 1.15; interaction P = .09). CONCLUSION: Ki-67 LI is confirmed as a prognostic factor in this study. High Ki-67 LI levels may identify a patient group that particularly benefits from initial Let adjuvant therapy.

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In the region of Alt Empordà (Girona), olive groves historically shaped a landscape of high economic value, cultural and environmental although since mid-twentieth century is in sharp decline. One of the municipalities located on the edge of the plana altoampurdanesa that best exemplify this process of abandonment and near disappearance of that crop is Navata. This article analyzes the changes in the olive grove of this municipality in the period 1957-2004, both through the development of mapping land use and land cover level of detail as the analysis of data sources and oral exercise that makes emphasizes the loss of 90% of the existing olive grove in the middle of last century. The frost of February of 1956 was one of the main causes, but not unique. However, both the importance of the olive groves as an identity and conservation of biodiversity as the differential nature of the oil obtained from varieties natives to the area (especially argudell), justify the need to promote policies that will help your recovery

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Do our brains implicitly track the energetic content of the foods we see? Using electrical neuroimaging of visual evoked potentials (VEPs) we show that the human brain can rapidly discern food's energetic value, vis à vis its fat content, solely from its visual presentation. Responses to images of high-energy and low-energy food differed over two distinct time periods. The first period, starting at approximately 165 ms post-stimulus onset, followed from modulations in VEP topography and by extension in the configuration of the underlying brain network. Statistical comparison of source estimations identified differences distributed across a wide network including both posterior occipital regions and temporo-parietal cortices typically associated with object processing, and also inferior frontal cortices typically associated with decision-making. During a successive processing stage (starting at approximately 300 ms), responses differed both topographically and in terms of strength, with source estimations differing predominantly within prefrontal cortical regions implicated in reward assessment and decision-making. These effects occur orthogonally to the task that is actually being performed and suggest that reward properties such as a food's energetic content are treated rapidly and in parallel by a distributed network of brain regions involved in object categorization, reward assessment, and decision-making.

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Over the past two decades, soil ecotoxicologists have made strides in utilizing the basic concepts and advancements in soil zoology and ecology. They have applied the existing tools, and developed new ones to investigate how chemical contamination can affect soil ecosystems, including the degradation or destruction of soil quality and habitats or the diminishment of belowground biodiversity. Soil ecotoxicologists are applying a suite of standard protocols, originally developed as laboratory tests with single chemicals (e.g., pesticides), and further enhancing both the approaches and protocols for the assessment of contaminated lands. However, ecological relevance of some approaches remains unresolved. The authors discuss the main challenges for a coherent ecotoxicological assessment of soil ecosystems amid contaminated lands, and provide recommendations on how to integrate the effects of physical and chemical soil properties, the variations in the diversity of soil invertebrates, and the interactions among organisms of various trophic levels. The review examines new international approaches and test methods using examples from three continents (in particular research conducted in Brazil), and provides recommendations for improving ecological relevance of ecotoxicological investigations of contaminated lands.

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Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.

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On Chichijima, one of the Ogasawara (Bonin) Islands located in the Western Pacific Ocean, land snails have declined, the suggested cause being predation pressure by an invasive flatworm (Platydemus manokwari). Soil fauna were investigated in areas where the snail survives, and where it has become extinct. Much of the fauna, dominated by introduced earthworms and ants, was undiminished, however, one undescribed but endemic carabid (Badister sp.), which selectively feeds on land snails, was absent in snail-extinct areas. The invasive flatworm P. manokwari has been reported to feed also on the carcasses of earthworms, as well as on live snails, and is therefore expected to occur in most parts of Chichijima Island. Among other groups, the density of isopods (also dominated by exotic species) was very low, in comparison with the reported ones 30 years ago. Community structure is currently reflected by dominance of earthworms and ants, decline of endemic isopods, and a high frequency of introduced or alien species.