Levying VAT in the EU Customs Union: Towards a Single Indirect Tax Area? The Ordeal of Indirect Tax Harmonisation

This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable cross-border acquisition. It is like a customs system, but lacks equivalent controls and is therefore the root of cross-border fraud. After many years o

Reconstruction of sea surface temperatures from the oxygen isotope composition of fossil planktic foraminifera.

Knowledge of the historic surface temperature of sea water is of importance for the calibration of climate models. The oxygen isotope composition of the shells of several species of planktic foraminifera can be used as a measure for this sea surface temperature. In this paper we investigate how mathematical models can contribute to the process of extracting information about the temperature at which the foraminifera lived from measurement of the oxygen isotope composition of their shells. A simple model is proposed which captures both the average and the variability of the temperature. Preliminary findings suggest that this model forms a solid basis for future research

The Geometry of Entanglement Sudden Death

In open quantum systems, entanglement can vanish faster than coherence. This phenomenon is usually called sudden death of entanglement. In this paper sudden death of entanglement is discussed from a geometrical point of view, in the context of two qubits. A classification of possible scenarios is presented, with important known examples classified. Theoretical and experimental construction of other examples is suggested as well as large dimensional and multipartite versions of the effect.Comment: 6 pages, 2 figures, references added, initial paragraph corrected, sectioning adopted, some parts rewritten; accepted by New J. Phy

Pemphigoid diseases affecting the skin

Pemphigoid diseases are a heterogeneous group of subepidermal autoimmune blistering diseases (sAIBD) that are characterized by autoantibodies against different structural proteins of hemidesmosomes in the epidermal basement membrane zone (EBMZ). The group of pemphigoid diseases affecting the skin include various subtypes, such as bullous pemphigoid (BP), nonbullous pemphigoid (NBP), Brunsting-Perry cicatricial pemphigoid, lichen planus pemphigoides (LPP), pemphigoid gestationis (PG), and anti-p200 pemphigoid. Classification of sAIBD subtypes is mainly based on target antigens and/or clinical manifestations. Pathogenesis of pemphigoid diseases is mediated by predominantly IgG autoantibodies against different structural proteins in the EBMZ. Diagnosis is based on a combination of clinical features, an n-serrated linear pattern of immunodepositions along the EBMZ in direct immunofluorescence microscopy and immunoserology. BP is the most common subtype and most frequently affects elderly, the incidence of BP increased substantially in the past decades. The clinical manifestations of pemphigoid diseases are heterogeneous and represent a clinical spectrum. The typical presentation of BP is a severe pruritus with a predominantly cutaneous lesions consisting of tense blisters or vesicles, erythema and urticarial plaques. In NBP blistering is absent, while the pruritus is severe, and erythematous papules, plaques and excoriations may mimick other inflammatory dermatoses. Recommended therapies consists of whole-body application of superpotent topical corticosteroids, or systemic treatment with immunosuppressive or -modulating drugs.</p

Mucous membrane pemphigoid

Mucous membrane pemphigoid (MMP) is the subgroup of pemphigoid which predominantly affects mucous membranes. Scarring and limited skin involvement are possible. Several subtypes are classified based on clinical symptoms and target antigens, such as ocular mucous membrane pemphigoid, localized vulvar pemphigoid (LVP) and anti-laminin 332 MMP (anti-LN-332 MMP). Autoantibodies are directed against various structural proteins in the epidermal basement membrane zone (EBMZ), with the 180-kD antigen (BP180) as the main target antigen. Other antigens, such as BP230, the heterotrimeric glycoprotein laminin 332 and A6B4 integrin can also be targeted by autoantibodies. Various mucosa can be affected and are histologically characterized as nonkeratinized stratified squamous epithelium. The clinically heterogeneous disease is characterized by erosions and blistering of the oral mucosa (85%), conjunctiva (30-60%), and less frequently, the nasal mucosa (20-40%), esophagus (5-15%), pharyneal (20%) or laryngeal mucosa (5-10%) and anogenital mucosa (25%). Clinical severity is highly variable in the different subtypes of MMP. Previously, the term cicatricial pemphigoid was used for MMP. Progressive scar formation is a severe complication in ocular MMP and anti-LN-332 MMP, but scarring does not occur in all patients with MMP. Patient and doctors delay is frequently seen in MMP because of the heterogeneous clinical presentation and unfamiliarity among clinicians. For an accurate diagnosis, direct immunofluorescence microscopy (DIF) and detection of circulating autoantibodies in serum is essential. The multidisciplinary management and prognosis of MMP depends on the severity and extent of the disease and involves topical corticosteroids and immunomodulatory and immunosuppressive drugs.</p

Breast implant causes allergic contact dermatitis or foreign body reaction?

In this case report we describe a 55-year-old Caucasian female who had developed an itching, erythematous plaque on the right breast seven months after she received a permanent tissue expander. Topical corticosteroids had no effect upon which a capsulectomy was performed and the complaints disappeared

The Employment Non-Discrimination Act: Its Scope, History, and Prospects

The Employment Non-Discrimination Act (ENDA) is a proposed federal bill that would prohibit discrimination in hiring and employment based on an individual’s actual or perceived sexual orientation or gender identity by civilian, nonreligious employers who employ at least 15 employees. Advocates for lesbian, gay, bisexual, and transgender (LGBT) people and their congressional allies have fought for the passage of some form of ENDA for more than four decades, including the 113th Congress, which commenced in January 2013. Although ENDA’s passage is still far from certain, this chapter will discuss in greater detail the impact ENDA would have on both employers and their employees if—and perhaps when—it becomes law. • The chapter begins by analyzing the specific terms of the bill, with a particular focus on the employers ENDA covers, what exactly is prohibited, and what exemptions exist. • The chapter next provides a brief legislative history of ENDA, including a summary of congressional hearings, to give the reader a sense of how the legislation has evolved and been shaped by the political process. As of April 30, 2014, Congress had held 11 hearings and issued three reports regarding ENDA. The full Senate had voted twice on ENDA, and the full House of Representatives had voted once on the legislation. • Finally, the chapter examines the past and present controversies and challenges facing ENDA, as a means of providing insight into ENDA’s prospects for passage and potential changes in future drafts of the bill. Given that ENDA’s history has roots going back 40 years, this chapter can provide only a broad overview of its history, but through this history, it also aims to offer enough details to provide insight into its future

Long-distance remote comparison of ultrastable optical frequencies with 1e-15 instability in fractions of a second

We demonstrate a fully optical, long-distance remote comparison of independent ultrastable optical frequencies reaching a short term stability that is superior to any reported remote comparison of optical frequencies. We use two ultrastable lasers, which are separated by a geographical distance of more than 50 km, and compare them via a 73 km long phase-stabilized fiber in a commercial telecommunication network. The remote characterization spans more than one optical octave and reaches a fractional frequency instability between the independent ultrastable laser systems of 3e-15 in 0.1 s. The achieved performance at 100 ms represents an improvement by one order of magnitude to any previously reported remote comparison of optical frequencies and enables future remote dissemination of the stability of 100 mHz linewidth lasers within seconds.Comment: 7 pages, 4 figure

Levantamento florístico na fase de regeneração em fragmento de Floresta Ombrófila Mista.

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