Establishing The Link Between Money Laundering And Tax Evasion

No clear link has yet been made between tax evasion and money laundering although many (or all) of the professionals in this field may have already assumed the relation.  The aim of the research that was conducted for the purposes of this article was to explore whether there is a clear link between tax evasion and money laundering.  This was done by studying the relevant literature available on both subjects.  The findings, that there is a clear link between these two offences, were confirmed not only by analyzing definitions but also, and most importantly, by an overview of court cases and the judgments made in these court cases.  In theory, the results have proven that one cannot look at money laundering without considering tax evasion as well but tax evasion does not necessarily constitute the act of money laundering.  This is of value to the individuals and organizations working in the field of taxation and organized crime, because when prosecuting a perpetrator on a count of money laundering, by adding the charge of tax evasion to his or her charge sheet, it can strengthen the case against the accused

Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa

The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof.  The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment

Effects of feed restriction on milk production and metabolism in mid-lactation dairy cows

Availability of glucose precursors and a proper interorgan coordination during the metabolic cascade of adaptations occurring during periods of lower DMI, are the vital importance to achieve a successful transition from late gestation to lactation. The aim of the study was to determine metabolic responses to a short-term period of negative energy balance induced by feed restriction (FR) and the effect of abomasal supplementation of different amino acids (AA) or glucose. Seven multiparous Holstein cows (93 ± 15 DIM) were randomly assigned to 7 treatments in a 7 × 4 incomplete Latin square design. In 6 treatments, daily DMI was restricted to provide 60% of energy requirements during 5 d; the 7th treatment consisted of ad libitum (AL) intake. Feed was provided once daily at 0900 h. Effects of FR (AL vs RC), day, time within day, and interactions were evaluated with ANOVA using the MIXED procedure of SAS. Evaluating the effect of FR, milk yield (P < 0.01), milk protein concentration (P = 0.03) and yield (P < 0.01), and lactose yield (P < 0.01) were lower for RC, whereas milk fat (P < 0.01) and urea N concentrations were higher (P < 0.01). Treatment RC induced lower plasma insulin (P = 0.01) and glucose (P = 0.04) concentrations, with quadratic (P < 0.01 for both) decreasing trends reaching nadir on d 3. Concentration of NEFA was higher (P < 0.01) and increased quadratically (P < 0.01) with its maximum on d 3 during FR. Serum BHBA increased linearly (P = 0.04) for RC (RC x d; P = 0.16) with its peak at d 4. Catabolism of amino acids (AA) increased early during FR as indicated by plasma urea N increasing (P < 0.01) quadratically (P < 0.01), with its peak on d 2 and decreasing afterward. Accounting for all the amino-N circulating in form of urea or eliminated in milk as MUN, the decrease in concentration of all the AA in circulation analyzed here was not sufficient for the amount of urea synthetized. Therefore, it seems probable that body tissue protein was rapidly mobilized, to produce the energy required to support the higher ECM especially through milk fat and lactose. Plasma 3-methylhistidine increased linearly (P < 0.01) denoting protein tissue mobilization of contractile fibers. A group of AA (Glu, Val, Leu, Tyr, Phe, Ser, His, Thr, Asn, Ala, Pro, Met) decreased in a quadratic manner with the nadir at d 2 and 3, while Asp, Trp and Ile decreased linearly. Concentrations of other AA increased (Gln, Gly, Cys) or did not vary (Lys, Arg) during FR. Plasma AA concentrations decreased after feed delivery in both diets, coinciding with the increase of insulin, except for Glu that increased in all treatments and Gln that increased after feeding only during FR. Metabolic adaptations to low insulin during FR seemed to select catabolism of AA as the first energy source before later relying more on fatty acids. Based on responses of plasma AA and insulin to feeding, protein synthesis in tissues likely remained sensitive to insulin within day

Duodenal and ileal digestibility of dietary nutrients and endogenous protein losses in pre- and post-weaning young dairy calves

Digestibilities of crude protein (CP) and amino acids (AA) are crucial characteristics of milk replacers (MR) and calf starters (CS) in a calf-rearing program. Since AA are only absorbed in the small intestine and because the fermentation in the large intestine would alter AA profile in digesta, ileal digestibility is considered the most accurate estimation of AA bioavailability. Because the synthesis of endogenous proteins is dependent on many physiological and dietary factors, flows of AA and CP at the ileum need to be determined in order to obtain accurate estimates of nutrient ileal digestibilities. Soy protein remains one of the most studied alternatives to milk proteins. Microbial-treated soy protein has become a feed ingredient of interest lately because of its lower concentration of ANF, its greater proportion of AA and small size peptides, and the presence of other beneficial bioactive compounds and peptides. These novel products have shown interesting results in terms of gastrointestinal health and growth in pre- and post-weaned calves. The objectives of the series of experiments included in this dissertation were to (1) evaluate our capacity to successfully place a duodenal and ileal cannula in young calves, (2) analyze the effect of the inclusion of an enzyme-treated soybean meal (SBM) in a MR on the dietary ileal digestibility in pre-weaned calves, (3) evaluate the effect on ruminal and intestinal digestion of the substitution of regular SBM with enzyme-treated SBM in weaned calves, and (4) estimate ileal endogenous losses of CP and AA in pre- and post-weaned calves. For objective (1), 2 pilot experiments were performed to evaluate ileal cannulation alone, and duodenal plus ileal cannulation. In the first experiment, a T-cannula was surgically installed in the terminal ileum of 3 Holstein calves approximately 5 cm anterior to the ileocecal junction at 15 d of age, and 2 paired non-cannulated calves were used as controls. Cannulation did not affect mean BW, ADG, milk and water intakes, and body frame dimensions. However, final BW (89.2 vs 94.6 kg) was lower and starter intake (0.06 vs 0.21 kg/d) tended to be decreased in cannulated calves when compared with control calves. No effects on health scores, rectal temperature, or the odds of incurring diarrhea or being medicated were observed. Flow of digesta (46.4 ± 0.04 g/h) increased linearly after feeding, whereas there was a quadratic effect of time on digesta pH with the nadir at approximately 8.5 h post-feeding. In the second pilot study, 3 Holstein male calves were fitted at 7 wk of life with a T- cannula at the terminal ileum and another at the proximal duodenum. The mean weekly BW of the 3 calves from arrival (wk 3) until the beginning of the experimental period (wk 14) were fit to the best broken-line model as described elsewhere. The parameters of the selected model [BW= a + b1 ✕ min (wk, x1) + (b2 ✕ max (0, wk-x2)); P < 0.001, adj. R2 = 0.996) showed a plateau on BW gain of almost 2 wk from 6.6 wk (x1) until 8.5 wk (x2), which corresponds with the time of the surgery (wk 7). In addition, the model identified different slopes of growth before (b1 = 6.5 kg/wk) and after the plateau (b2 = 5.7 kg/wk), which may indicate a detrimental effect on growth due to the digesta collection or body tissue adaptation to the cannulas. For objective (2), 9 Holstein ileo-cannulated calves were randomly assigned to a 3 ✕ 3 replicated Latin square with 5-d periods. Calves were fed twice daily either a MR containing all milk proteins (WPC) or a MR with 50% of the CP provided by an enzyme-treated SBM (ESBM). No starter was offered to minimize rumen development. Ileal digesta pH with the ESBM diet was lower than with WPC. According to the piecewise nonlinear model of pH fluctuation, digesta pH during ESBM decreased slower after feeding and reached its nadir later than with the WPC diet. Apparent (AID) and standard (SID) ileal digestibility of most AA, CP, and total AA were lower or tended to be lower with ESBM. However, true ileal digestibility (TID) did not differ between diets for CP and all AA except Ala and Ile, which were greater for WPC, and Arg which tended to be greater with ESBM. In agreement with the estimated differences in total endogenous losses (ENDtotal), we found that flows of digesta DNA and crude mucin were greater with ESBM. Substitution of 50% of the protein from whey with an enzymatically treated soybean meal did not affect major nutrient digestibility or calf growth and even improved fecal consistency. For objective (3), 12 weaned Holstein calves cannulated in the duodenum and ileum were randomly assigned to a single 3 × 3 Latin square with 10-d periods at 50 d of life. The 3 diets were fed for ad libitum intake and consisted of a control CS with regular SBM as the main source of protein (CTRL), an isonitrogenous CS with an enzyme-treated SBM as the main source of protein (ESBM), and a low protein diet with no supplemental protein (LOCP). Relative to intakes, duodenal flows of CP and total AA as well as microbial-N efficiency were greater, and flow of non-protein N was lower, with ESBM than CTRL. Similarly, the AID of CP and total AA of the diet and the test ingredient were greater for ESBM. The forestomach and intestinal digestion parameters suggest that an optimal balance of CP and the inclusion of previously hydrolyzed proteins improved the efficiency of microbial digestion and increased AA absorption despite a lower proportion of microbial N relative to total duodenal flow. The latter indicates that even the rumen undegradable protein supply with ESBM was more digestible. Lastly, for objective (3) basal endogenous losses (ENDbasal) of AA and CP were estimated by feeding a nitrogen-free MR to each calf during 1 period in the MR study. Total endogenous losses (basal + specific) were estimated by multivariate regression of the χ2 distances between digesta and reference protein AA profiles. The ENDbasal of AA and CP were 13.9 ± 1.1 and 22.4 ± 1.1 g/kg of DMI, respectively. The estimated ENDtotal of AA and CP were higher with ESBM than with WPC. Endogenous losses across the small intestine in weaned calves were estimated by feeding a CS with low CP content and by regression of total and digestible CP flows across diets. The basal losses per kg of duodenal DM flow were 47 ± 15 and 37 ± 12 g/d and therefore the TID were 86 ± 0.1 and 87 ± 0.1 % for CP and AA, respectively. Overall, enzymatic treatment of soy proteins increased N digestibility and show promise as a feedstuff for weaned calves and even as an ingredient for milk replacers. The estimate of endogenous protein losses is crucial to determine accurately dietary N digestibilities

Impatto dell'epidemia di COVID-19 sulla salute mentale degli infermieri di Terapia Intensiva. Uno studio multicentrico Italiano

Aim: The aim of this study was to evaluate variations in ICU nurses ' mental health status over the COVID-19 outbreak by quantifying the extent of symptoms of depression, anxiety and PTSD over time. Methods: This study was an Italian multicenter prospective cohort study assessing caseness of anxiety, depression and PTSD at 6 and 12 months from the beginning of the COVID-19 outbreak in Italy. Results: A total of 359 nurses, 233 (64.9%) were males and 126 (35.1%) were females were enrolled. At 6 months the caseness prevalence for anxiety, depression and PTSD were 31.3%, 32.1% and 18.7% respectively. At 12 months the caseness prevalence for anxiety, depression and PTSD were 34.8%, 36.4% and 24.1 % respectively. No statistically significant increase between 6 and 12 months was recorded for the caseness prevalence anxiety (p= .29) and depression (p= .19). However, an increase for the caseness prevalence PTSD at 12 months was observed (p= .049). The significant risk factors for the 221 patients with at least one disorders were age 31-40 (RR= 1.44, IC= 1.25-1.89; p &lt; .001), female gender (RR= 1.31, IC= 1.02-1.51; p=. 042) and had 0-5 years of professional experience (RR= 1.36, IC= 1.02-1.63; p = .031). Conclusion: The results of our study may provide support for the implementation of some interventions for well-being in COVID-19 outbreak condition. Key words: Anxiety, Depression, Post-Traumatic stress disorder, Covid-19, Nurses, Mental health.Scopo: Lo scopo di questo studio era valutare le variazioni dello stato di salute mentale degli infermieri in terapia intensiva durante l'epidemia di COVID-19 quantificando l'entità dei sintomi di depressione, ansia e PTSD nel tempo. Metodi: Si tratta di uno studio di coorte prospettico multicentrico italiano che ha valutato la presenza di di ansia, depressione e PTSD a 6 e 12 mesi dall'inizio dell'epidemia di COVID-19. Risultati: Sono stati arruolati un totale di 359 infermieri, 233 (64.9%) uomini e 126 (35.1%) donne. A 6 mesi dall’inizio della pandemia, la prevalenza di disturbi di ansia, depressione e disturbo da stress post-traumatico era rispettivamente del 31.3%, 32.1% e 18.7%. A 12 mesi la prevalenza per ansia, depressione e PTSD era rispettivamente del 34.8%, 36.4% e 24.1%. Nessun aumento statisticamente significativo tra 6 e 12 mesi è stato registrato per l’ansia (p = .29) o la depressione (p = .19). Tuttavia, è stato osservato un aumento del disturbo da stress post-traumatico a 12 mesi (p = .049). I fattori di rischio significativi per i 221 pazienti con almeno un disturbo, erano un età di 31-40 (RR = 1.44, IC = 1.25-1.89; p &lt; .001), sesso femminile (RR = 1.31, IC = 1.02-1.51; p = .042) e avere un esperienza professionale di 0-5 anni (RR = 1.36, IC = 1.02-1.63; p = .031). Conclusioni: I risultati del nostro studio possono fornire supporto per l'implementazione di alcuni interventi per il benessere lavorativo nella condizione di epidemia di COVID-19. Parole chiave: Ansia, depressione, disturbo da stress post-traumatico, Coronavirus, Infermieri, salute mentale

Dalla prevenzione alla gestione dello stress lavoro-correlato

Scadenze, ritardi, pressioni dai capi, screzi con i colleghi possono portare a quello che viene definito stress da lavoro: pressione, agitazione, ansia da prestazione sono alcune delle sensazioni spiacevoli che possono manifestarsi nella vita quotidiana di un lavoratore. Il volume, a partire dalle indicazioni proposte dall\u2019Agenzia europea per la sicurezza e la salute sul lavoro, fornisce strumenti, esperienze e buone pratiche, per passare dagli esiti della valutazione del rischio alla concreta prevenzione e gestione dello stress lavoro-correlato

Studio psicologico dei fattori cognitivi nelle genesi dell'ansia sociale: ruolo dell'empatia

Questo lavoro di tesi si basa su uno studio psicologico dei fattori cognitivi nelle genesi dell'ansia sociale, in particolare facendo riferimento al costrutto "empatia". La prima parte è prettamente rivolta ad un'ampia revisione della letteratura per quanto concerne l'emozione, l'empatia e la ansia sociale, con l'obiettivo di evidenziare le motivazioni e gli spunti che stanno alla base dell'intero progetto di ricerca. La seconda parte parte si caratterizza per la presa in esame del modello cognitivo della fobia sociale di Clarks e Wells (e le 10 ipotesi di Clark) per poi andare a formulare l'ipotesi di ricerca che sottende l'intero elaborato di tesi (un soggetto fobico può risultare meno empatico rispetto a soggetti di controllo?). Si è pertanto somministrato ad un campione di 500 soggetti una batteria psicometrica atta alla valutazione dellle relazioni sottese tra l'empatia e a fobia sociale; nella fattispecie sono il FAQ o Focus Attention Questionnaire, l'IRI o Interpersonal Reactivity Index, LSAS o Liebowitz Social Phobia Scale, SCQ o Social Cognition Questionnaire ed infine la Scala Breve della Paura della Valutazione Negativa Rivista (o BNFE Rivista). Da tale somministrazione (e relative analisi statistiche) è emerso che l'ansia sociale, misurata attraverso l' LSAS (scala atta alla valutazione della gravità dei sintomi dell'ansia sociale e la variabilità delle caratteristiche del disturbo nel corso del trattamento) sia positivamente predetta da diverse variabili cognitivi tra cui figurano la BFNE, la FAQ (sottoscala “interna”), la SCQ (sottoscala “quanto è vera l'affermazione”) e l'IRI (sottoscala “Personal Distress”). La presenza di una relazione positiva tra la sottoscala Personal Distress Scale dell'IRI e l' LSAS conferma la relazione tra ansia sociale e empatia anche se la direzione di tale relazione è opposta a quella dell’ipotesi di partenza. La sottoscala del personal distress misura quanto quanto l'essere spettatore di esperienze spiacevoli altrui possa provocare un senso di sconforto e di ansietà. Uno dei meccanismi con cui agisce l’ansia sociale si basa sulla percezione, distorta, dello stato d’animo altrui. È possibile ipotizzare che nell’ansia sociale l’individuo si convinca che gli altri siano costantemente immersi nella spiacevole situazione in cui devono assistere alle scarse abilità sociali dell’individuo stesso. Pertanto, più il soggetto si sente ’empatico’ con chi lo osserva e tanto più la convinzione di essere inadeguato socialmente aumenta e, consensualmente, i livelli di ansia sociale

Miguel de Unamuno and Heraclitus: from ‘The Eternal Elegy’ (‘La elegía eterna’) to ‘The Cut Flower’(‘La flor tronchada’)

Podeu consultar la versió en castellà del document a: http://hdl.handle.net/2445/33131The aim of this brief article is to demonstrate and analyze the influence of Heraclitus’s thought on some of the poems written by Miguel de Unamuno, in particular ‘La elegía eterna’ and ‘La flor tronchada’. At times –as in ‘La elegía eterna’– Heraclitus merely serves as a sort of a walking stick, an aid to his efforts to poetically reveal his anxieties. On other occasions –as in ‘La flor tronchada’– he genuinely needs Heraclitus’s philosophy to illustrate his view of human life and its relation to God as unending warfare