885 resultados para indirect taxation


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Muscle development is a multistep process which includes myoblast diversification, proliferation, migration, fusion, differentiation and growth. A hierarchical exhibition of myogenic factors is important for dexterous execution of progressive events in muscle formation. EWG (erect wing) is a transcription factor known to have a role in indirect flight muscle development (IFM) in Drosophila. We marked out the precise spatio-temporal expression profile of EWG in the myoblasts, and in the developing muscles. Mutant adult flies null for EWG in myoblasts show variable number of IFM, suggesting that EWG is required for patterning of the IFM. The remnant muscle found in the EWG null flies show proper assembly of the structural proteins, which implies that some myoblasts manage to fuse, develop and differentiate normally indicating that EWG is not required for differentiation program per se. However, when EWG expression is extended beyond its expression window in a wild type background, muscle thinning is observed implying EWG function in protein synthesis inhibition. Mis-expression studies in wing disc myoblasts hinted at its role in myoblast proliferation. We thus conclude that EWG is important for regulating fusion events which in turn decides the IFM pattern. Also IFM in EWG null mutants show clumps containing broken fibres and an altered mitochondrial morphology. The vertebrate homolog of EWG is nuclear respiratory factor1 (NRF1) which is known to have a function in mitochondrial biogenesis and protection against oxidative stress. Gene expression for inner mitochondrial membrane protein, Opa1-like was found to be absent in these mutants. Also, these flies were more sensitive to oxidative stress, indicating a compromised mitochondrial functioning. Our results therefore demonstrate that EWG functions in maintaining muscles’ structural integrity by ensuing proper mitochondrial activity.

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Mechanisms involved in establishing the organization and numbers of fibres in a muscle are not completely understood. During Drosophila indirect flight muscle (IFM) formation, muscle growth is achieved by both incorporating hundreds of nuclei, and hypertrophy. As a result, IFMs provide a good model with which to understand the mechanisms that govern overall muscle organization and growth. We present a detailed analysis of the organization of dorsal longitudinal muscles (DLMs), a subset of the IFMs. We show that each DLM is similar to a vertebrate fascicle and consists of multiple muscle fibres. However, increased fascicle size does not necessarily change the number of constituent fibres, but does increase the number of myofibrils packed within the fibres. We also find that altering the number of myoblasts available for fusion changes DLM fascicle size and fibres are loosely packed with myofibrils. Additionally, we show that knock down of genes required for mitochondrial fusion causes a severe reduction in the size of DLM fascicles and fibres. Our results establish the organization levels of DLMs and highlight the importance of the appropriate number of nuclei and mitochondrial fusion in determining the overall organization, growth and size of DLMs. (C) 2013 Elsevier Inc. All rights reserved.

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Troponin proteins in cooperative interaction with tropomyosin are responsible for controlling the contraction of the striated muscles in response to changes in the intracellular calcium concentration. Contractility of the muscle is determined by the constituent protein isoforms, and the isoforms can switch over from one form to another depending on physiological demands and pathological conditions. In Drosophila, a majority of the myofibrillar proteins in the indirect flight muscles (IFMs) undergo post-transcriptional and post-translational isoform changes during pupal to adult metamorphosis to meet the high energy and mechanical demands of flight. Using a newly generated Gal4 strain (UH3-Gal4) which is expressed exclusively in the IFMs, during later stages of development, we have looked at the developmental and functional importance of each of the troponin subunits (troponin-I, troponin-T and troponin-C) and their isoforms. We show that all the troponin subunits are required for normal myofibril assembly and flight, except for the troponin-C isoform 1 (TnC1). Moreover, rescue experiments conducted with troponin-I embryonic isoform in the IFMs, where flies were rendered flightless, show developmental and functional differences of TnI isoforms and importance of maintaining the right isoform.

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This paper estimates a standard version of the New Keynesian monetary (NKM) model under alternative specifications of the monetary policy rule using U.S. and Eurozone data. The estimation procedure implemented is a classical method based on the indirect inference principle. An unrestricted VAR is considered as the auxiliary model. On the one hand, the estimation method proposed overcomes some of the shortcomings of using a structural VAR as the auxiliary model in order to identify the impulse response that defines the minimum distance estimator implemented in the literature. On the other hand, by following a classical approach we can further assess the estimation results found in recent papers that follow a maximum-likelihood Bayesian approach. The estimation results show that some structural parameter estimates are quite sensitive to the specification of monetary policy. Moreover, the estimation results in the U.S. show that the fit of the NKM under an optimal monetary plan is much worse than the fit of the NKM model assuming a forward-looking Taylor rule. In contrast to the U.S. case, in the Eurozone the best fit is obtained assuming a backward-looking Taylor rule, but the improvement is rather small with respect to assuming either a forward-looking Taylor rule or an optimal plan.

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We analyze optimal second-best emission taxes in a durable good industry under imperfect competition. The analysis is performed for three different types of emissions and for situations where the good is rented, sold or simultaneously sold and rented. We show, for durable goods that may cause pollution in a period (or in periods) different from the production period, that the expected overall emission tax and the expected total marginal environmental damage per unit produced in each period are the relevant variables to consider in the analysis of overinternalization and in the comparison of optimal emission taxes for renting, selling and renting-selling firms. Our results allow to extend some previous results in the literature to these durable goods and provide an adequate perspective on some other results (in particular, we point out the limitations of focusing only, for those durable goods, on the level and effects of the optimal emission tax in the production period).

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We analyze the effects of capital income taxation on long-run growth in a stochastic, two-period overlapping generations economy. Endogenous growth is driven by a positive externality of physical capital in the production sector that makes firms exhibit an aggregate technology in equilibrium. We distinguish between capital income and labor income, and between attitudes towards risk and intertemporal substitution of consumption. We show necessary and sufficient conditions such that i) increments in the capital income taxation lead to higher equilibrium growth rates, and ii) the effect of changes in the capital income tax rate on the equilibrium growth may be of opposite signs in stochastic and in deterministic economies. Such a sign reversal is shown to be more likely depending on i) how the intertemporal elasticity of substitution compares to one, and ii) the size of second- period labor supply. Numerical simulations show that for reasonable values of the intertemporal elasticity of substitution, a sign reversal shows up only for implausibly high values of the second- period’s labor supply. The conclusion is that deterministic OLG economies are a good approximation of the effect of taxes on the equilibrium growth rate as in Smith (1996).

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Results from long-term investigations on biomanipulation show that indirect effects are at least as important as direct effects are for the stability of biomanipulation. Three types of indirect effects can be distinguished: (1) a change in quantity or quality of the resource base, (2) behavioural change of the prey, and (3) development of anti-predator traits. Although indirect effects of type (2), (e.g. a change in the pattern of vertical migration of zooplankton), and type (3), (e.g. development of helmets and neck teeth in Daphnia), are important mechanisms, the most essential indirect effects regarding biomanipulation belong to type (1). An example of the latter will be demonstrated: the complex of indirect effects of enhanced grazing by large herbivores on the phosphorus metabolism of the lake. It is concluded that control of the indirect effects is absolutely necessary to stabilize biomanipulation measures, but this is much more difficult than the control of direct effects and needs deeper insights into the structuring mechanisms of food webs. Proper management of fish stocks, in combination with the control of phosphorus load and/or the physical conditions, seems to be the most promising way of controlling the indirect effects of biomanipulation.

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A regulação direta ou indireta da transferência de tecnologia pelo Brasil desde o final da década de 50 do século XX nem sempre foi devidamente compreendida. O uso da tributação, com efeitos fiscais e extrafiscais, teve reflexos sobre a atuação do INPI e do Banco Centra do Brasil (BACEN) que permanecem até os dias de hoje, mas tinham como fundamento uma política industrial específica e a limitação dos seus efeitos no balanço de pagamentos do país. O Brasil nunca se fechou totalmente aos investidores estrangeiros, mas sempre utilizou limitações setoriais, posteriormente o registro do ingresso do capital estrangeiro e, por muito tempo, o desincentivo à sua saída por medidas limitadoras ou proibitivas de remessas de dividendos e royalties, até mesmo com o uso da extrafiscalidade. Como o país apenas recentemente realmente prioriza de forma geral a pesquisa e desenvolvimento (P&D) tecnológico, o que resulta em pouca tecnologia gerada internamente, os royalties devidos pelo uso da tecnologia das empresas transnacionais sempre foram objeto de crítica e, consequentemente, medidas limitadoras. Essa atuação regulatória representa um risco político aos investidores, com os acordos bilaterais de investimentos (BITs) sendo os tratados internacionais mais utilizados para afastá-lo. O Brasil, porém, apesar de ter assinado diversos deles, não possui nenhum em vigor. O confronto entre as cláusulas de proteção dos BITs e a política regulatória sobre a transferência de tecnologia e investimento estrangeiro que durante muito tempo vigorou no país representa um caso concreto extremamente interessante para avaliar a aplicação desses tratados e eventuais medidas que os violam, auxiliando, ainda, a compreensão de algumas das medidas regulatórias que permanecem em vigor.

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Following a survey of the important traits of Indian carp broodstock at some southern Indian hatcheries, it was found that the broodstock selection was size selective, exerting strong, negative selection of prematuration growth rate and positive selection on age at first maturation. This meant that the hatchery bred inadvertently slower growing and later maturing individuals. Details are given of approaches to avoid such negative selection and minimize inbreeding.

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Two examples of indirect validation are described for age-reading methods of Pacific cod (Gadus macrocephalus). Aging criteria that exclude faint translucent zones (checks) in counts of annuli and criteria that include faint zones were both tested. Otoliths from marked and recaptured fish were used to back-calculate the length of each fish at the time of its release by using measurements of the area of annuli. Estimated fish size at time of release and actual observed fish size were similar, supporting the assumption that translucent zones are laid down on an annual basis. A second method for validating reading criteria used otolith age and von Bertalanffy parameters, estimated from the tagging data, to predict how much each fish grew in length after tagging. We found that otolith aging criteria applied to otoliths from tagged and recovered Pacific cod predicted quite accurately the growth increments that we observed in these specimens. These results provide further evidence that the current aging criteria are not underestimating the age of the fish and support our current interpretation of checks (i.e., as subannual marks). We expect these indirect validations to advance age determination for Pacific cod, which in turn would enhance development of stock assessment methods based on age structure for this species in the eastern Bering Sea.