Corporation effective tax rates and company size: evidence from Germany

We investigate the relationship between the effective tax rate (E.T.R.) and company size in Germany to test tax planning–political power versus political cost theories. In contrast to most studies in this field, which use linear approximations, this paper uses a quantile regression approach. We use data from Compustat, corresponding to non-financial listed companies during 1992–2009. The results indicate a nonlinear relation, with a positive sign for the first quantiles and a negative one in the last part of the distribution. Additionally, leverage, inventory intensity and return on assets are found to be significant determinants of the E.T.R

Anthropogenic sulfur dioxide emissions: 1850–2005

Sulfur aerosols impact human health, ecosystems, agriculture, and global and regional climate. A new annual estimate of anthropogenic global and regional sulfur dioxide emissions has been constructed spanning the period 1850–2005 using a bottom-up mass balance method, calibrated to country-level inventory data. Global emissions peaked in the early 1970s and decreased until 2000, with an increase in recent years due to increased emissions in China, international shipping, and developing countries in general. An uncertainty analysis was conducted including both random and systemic uncertainties. The overall global uncertainty in sulfur dioxide emissions is relatively small, but regional uncertainties ranged up to 30%. The largest contributors to uncertainty at present are emissions from China and international shipping. Emissions were distributed on a 0.5° grid by sector for use in coordinated climate model experiments

Enhancement of Solar Energy Representation in the GCAM Model

The representation of solar technologies in a research version of the GCAM (formerly MiniCAM) integrated assessment model have been enhanced to add technologies, improve the underlying data, and improve the interaction with the rest of the model. We find that the largest potential impact from the inclusion of thermal Concentrating Solar Power plants, which supply a substantial portion of electric generation in sunny regions of the world. Drawing on NREL research, domestic Solar Hot Water technologies have also been added in the United States region where this technology competes with conventional electric and gas technologies. PV technologies are as implemented in the CCTP scenarios, drawing on NREL cost curves for the United States, extrapolated to other world regions using a spatial analysis of population and solar resources

Density and reproductive characteristics of female brown bears in the Cantabrian Mountains, NW Spain

Here we present annual nearest-neighbour distances (as a proxy of density) between females with cubs-of-the-year (hereafter FCOY) and reproductive characteristics of brown bears Ursus arctos in the Cantabrian Mountains (NW Spain), from 1989 to 2017. FCOY nearest-neighbour distances and reproduction parameters of 19 focal females followed over several consecutive years (from 2004 to 2017) were obtained from bears inhabiting the western sector of the Cantabrian Mountains, where most of the bear population resides. In contrast, general reproductive characteristics were studied in the whole Cantabrian Mountains (western and eastern sectors together) on a sample of 362 litter sizes and 695 cubs. Mean nearest-neighbour distance between FCOY was 2559 ± 1222 m (range = 1305–4757 m). Mean litter size was significantly larger in the west (1.8 ± 0.2 cubs) than in the east (1.3 ± 0.6 cubs). Mean litter size for the whole of the Cantabrian Mountains was 1.6 ± 0.3 cubs. Litter sizes of one, two and three cubs represented 33.4, 56.1 and 10.5% of observed family groups, respectively. Interannual variations in litter size were not significant for both the western and the eastern areas. Mean cub mortality was 0.2 ± 0.5 cubs and did not vary among years. Cub mortality per litter size was 3.9% for one cub, 69.2% for two cubs and 26.9% for three cubs. Mean reproductive rate of the 19 focal females was 1.5 ± 0.6 cubs (n = 58 litters). Litter size of focal FCOY did not differ from the litter size obtained from systematic observations in the whole Cantabrian Mountains. During this period, cub mortality occurred in 24.1% of the 58 litters. Females usually bred every second year (average litter interval = 2.2 years). The estimated reproductive rate for the bear population was 0.7 young born/year/reproductive adult female

SARS-CoV-2 and other main pathogenic microorganisms in the environment: situation in Galicia and Spain

In the context of the current COVID-19 pandemic, and mostly taking a broad perspective, it is clearly relevant to study environmental factors that could affect eventual future outbreaks due to coronaviruses and/or other pathogenic microorganisms. In view of that, the authors of this manuscript review the situation of SARS-CoV-2 and other main pathogenic microorganisms in the environment, focusing on Galicia and Spain. Overall, in addition to showing local data, it is put in evidence that, summed to all efforts being carried out to treat/control this and any other eventual future epidemic diseases, both at local and global levels, a deep attention should be paid to ecological/environmental aspects that have effects on the planet, its ecosystems and their relations/associations with the probability of spreading of eventual future pandemics.Agencia Estatal de Investigación | Ref. RTI2018-099574-B-C21Agencia Estatal de Investigación | Ref. RTI2018-099574-B-C2

Efficacy of different waste and by-products from forest and food industries in the removal/retention of the antibiotic cefuroxime

Environmental pollution due to antibiotics is a serious problem. In this work, the adsorption and desorption of the antibiotic cefuroxime (CFX) were studied in four by-products/residues from the forestry and food industries. For this, batch-type experiments were carried out, adding increasing concentrations of CFX (from 0 to 50 µmol L−1) to 0.5 g of adsorbent. The materials with a pH higher than 9 (mussel shell and wood ash) were those that presented the highest adsorption percentages, from 71.2% (23.1 µmol kg−1) to 98.6% (928.0 µmol kg−1). For the rest of the adsorbents, the adsorption was also around 100% when the lowest concentrations of CFX were added, but the percentage dropped sharply when the highest dose of the antibiotic was incorporated. Adsorption data fitted well to the Langmuir and Freundlich models, with R2 greater than 0.9. Regarding desorption, the materials that presented the lowest values when the highest concentration of CFX was added were wood ash (0%) and mussel shell (2.1%), while pine bark and eucalyptus leaves presented the highest desorption (26.6% and 28.6%, respectively). Therefore, wood ash and mussel shell could be considered adsorbents with a high potential to be used in problems of environmental contamination by CFX.Agencia Estatal de Investigación | Ref. RTI2018-099574-B-C21Agencia Estatal de Investigación | Ref. RTI2018-099574-B-C2

Cu and As(V) Adsorption and Desorption on/from Different Soils and Bio-Adsorbents

This research is concerned with the adsorption and desorption of Cu and As(V) on/from different soils and by-products. Both contaminants may reach soils by the spreading of manure/slurries, wastewater, sewage sludge, or pesticides, and also due to pollution caused by mining and industrial activities. Different crop soils were sampled in A Limia (AL) and Sarria (S) (Galicia, NW Spain). Three low-cost by-products were selected to evaluate their bio-adsorbent potential: pine bark, oak ash, and mussel shell. The adsorption/desorption studies were carried out by means of batch-type experiments, adding increasing and individual concentrations of Cu and As(V). The fit of the adsorption data to the Langmuir, Freundlich, and Temkin models was assessed, with good results in some cases, but with high estimation errors in others. Cu retention was higher in soils with high organic matter and/or pH, reaching almost 100%, while the desorption was less than 15%. The As(V) adsorption percentage clearly decreased for higher As doses, especially in S soils, from 60–100% to 10–40%. The As(V) desorption was closely related to soil acidity, being higher for soils with higher pH values (S soils), in which up to 66% of the As(V) previously adsorbed can be desorbed. The three by-products showed high Cu adsorption, especially oak ash, which adsorbed all the Cu added in a rather irreversible manner. Oak ash also adsorbed a high amount of As(V) (>80%) in a rather non-reversible way, while mussel shell adsorbed between 7 and 33% of the added As(V), and pine bark adsorbed less than 12%, with both by-products reaching 35% desorption. Based on the adsorption and desorption data, oak ash performed as an excellent adsorbent for both Cu and As(V), a fact favored by its high pH and the presence of non-crystalline minerals and different oxides and carbonates. Overall, the results of this research can be relevant when designing strategies to prevent Cu and As(V) pollution affecting soils, waterbodies, and plants, and therefore have repercussions on public health and the environment.Spanish Ministry of Economy and CompetitivenessS

The influence of road networks on brown bear spatial distribution and habitat suitability in a human-modified landscape

Roads are human infrastructure that heavily affect wildlife, often with marked impacts on carnivores, including brown bears Ursus arctos. Here, we assessed the potential impact of road networks on the distribution of brown bears in the small, isolated and endangered Cantabrian population of north-western Spain. To ascertain whether local road networks affect brown bear spatial distribution, we first assessed potential influences on the distance of bear locations to roads using candidate models which included topographic variables, landcover types, bear age and reproductive status, traffic volume and road visibility. Then, we built two sets of habitat suitability models, both with and without roads, to discern the possible loss of habitat suitability caused by roads. The mean distance of bear locations to the nearest road was 968 804 m and the closest road was a low traffic road in 72.5% of cases. Candidate models showed little influence of our variables on bear distance to the nearest road, with the exception of elevation. Habitat suitability models revealed that road networks in our study area seem to have almost no effect on brown bear habitat suitability, except for females with yearlings during the denning season. However, this result may also be a consequence of the fact that only a small proportion (16.5%) of the cells classified as suitable bear habitats were crossed by roads, that is, most of the roads are primarily located in unsuitable bear habitats in the Cantabrian Mountains. Compared to previous studies conducted in other populations, mainly North American ones, our findings might suggest a different response of Eurasian brown bears to roads due to a longer bear-human coexistence in Europe versus North America. However, the indirect approach used in our study does not exclude other detrimental effects, for example, road mortality, increased stress and movement pattern disruption, only detectable by more direct approaches such as telemetry

Enfermedad de Hirschsprung, a propósito de un caso

Introduction: Hirschsprung's disease (HD) is within theclinical context one of Pediatric diseases that lowerIncidencehas, representing barely 2.7% of all of them, according todata from the American College of Pediatrics (ACP). However, its pathophysiologyand clinical behavior governed by the age of the patient are the main variablesthat complicate the diagnosis and give errors of up to 35%(ACP). The mortality of patients can amount up to 65% whenthe EH is complicated with a picture of Necrotizingenterocolitis, in a patient who has notbeen theeliminationof meconium within the first 12 hours of life must suspecteh, always takinginto account the patient's age and recallingthat preterm the same delay can be considered normal, while in the case oflarger aged patients the incidence of thedisease is lower, however the diagnostic probability should not be disregarded. Sepsis in abdominal origin andnecrotising enterocolitis are two of the major complicationsof which the physician should be prevented, even when, asreported in the present case, even patients who are opposedto the main factors of risk described in literature, such asage, can develop a HD box and a latent risk of complicationlikethe rest of patients that if shared these risk factors. Objective: To describe a case of Hirschsprung's disease. Material and methods: a descriptive, retrospective studyabout Hirschsprung's disease clinical case presenta-tion. Results: Describes a case of Hirschsprung's disease inpediatric patient with complications and resolution satisfactory quirurgica. Conclusions: The proper implementation of the clinicalmethod allows an accurate diagnosis and timely treatmentof Hirschsprung's disease.Introducción: La Enfermedad deHirschsprung (EH) es dentro del contexto clínico-quirúrgico una de las patologías pediátricas que menor incidencia posee, representando a penas el 2,7% de todas ellas según datos del Colegio Americano de Pediatría (ACP). Sin embargo, su fisiopatología y su comportamiento clínico regido por la edad del paciente son las principales variables que complican el diagnóstico y dan errores de hasta un 35% (ACP). La mortalidad de los pacientes puede ascender hasta un 65% cuando la EHse complica con un cuadro de enterocolitis necrotizante, en un paciente que no se ha conseguido la eliminación de meconio dentro de las 12 primeras horas de vida deberá sospecharse de EH, siempre tomando en cuenta la edad del pacientey recordando que en pretérminos el retraso del mismopuede considerarse normal, mientras que en el caso de pacientes más grandes de edadla incidencia de la patología es menor, sin embargo la probabilidad diagnóstica no debe de ser menospreciada. La sepsis de origen abdominal y enterocolitis necrotizante son dos de las grandes complicaciones de las cuales el médico debe estar prevenido, más aún, cuando, como se relata en el presente caso clínico, incluso pacientes que se contraponen a los principales factores de riesgo descritos por la literatura, como la edad, pueden desarrollar un cuadro de EH y tener un riesgo latente de complicación al igual que el resto de pacientes que si comparten dichos factores de riesgos. Objetivo: Describir un caso clínico de Enfermedad de Hirschsprung. Material y métodos: Se realizó un estudio descriptivo, retrospectivo, presentación de caso clínico sobre Enfermedad de Hirschsprung. Resultados: Se describe un caso de Enfermedad de Hirschsprung en paciente pediátrico con complicaciones y resolución quirpurgica satisfactoria. Conclusiones: La adecuada aplicación del método clínico permite un diagnóstico preciso y tratamiento oportuno de la Enfermedad de Hirschsprung