89 research outputs found

    Collection of Cryptocurrency Customer-Information: Tax Enforcement Mechanism or Invasion of Privacy?

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    After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to avoid the burden of capital gains taxes. Further, this Issue Brief attempts to uncover the validity of the privacy claims made against the customer information summons and will recommend alternative actions for the IRS to take regardless of whether it succeeds in obtaining the information

    DDT and Malaria Prevention: Addressing the Paradox

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    Background: The debate regarding dichlorodiphenyltrichloroethane (DDT) in malaria prevention and human health is polarized and can be classified into three positions: anti-DDT, centrist-DDT, pro-DDT. Objective: We attempted to arrive at a synthesis by matching a series of questions on the use of DDT for indoor residual spraying (IRS) with literature and insights, and to identify options and opportunities. Discussion: Overall, community health is significantly improved through all available malaria control measures, which include IRS with DDT. Is DDT “good”? Yes, because it has saved many lives. Is DDT safe as used in IRS? Recent publications have increasingly raised concerns about the health implications of DDT. Therefore, an unqualified statement that DDT used in IRS is safe is untenable. Are inhabitants and applicators exposed? Yes, and to high levels. Should DDT be used? The fact that DDT is “good” because it saves lives, and “not safe” because it has health and environmental consequences, raises ethical issues. The evidence of adverse human health effects due to DDT is mounting. However, under certain circumstances, malaria control using DDT cannot yet be halted. Therefore, the continued use of DDT poses a paradox recognized by a centrist-DDT position. At the very least, it is now time to invoke precaution. Precautionary actions could include use and exposure reduction. Conclusions: There are situations where DDT will provide the best achievable health benefit, but maintaining that DDT is safe ignores the cumulative indications of many studies. In such situations, addressing the paradox from a centrist-DDT position and invoking precaution will help design choices for healthier lives

    Late lessons from early warnings: science, precaution, innovation

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    'There was a strange stillness. The birds for example — where had they gone? Many people spoke about them, puzzled and disturbed. The feeding stations in the backyards were deserted. The few birds seen anywhere were moribund: they trembled violently and could not fly. It was a spring without voices ... only silence lay over the fields and woods and marsh.' The book Silent Spring by Rachel Carson is mainly about the impacts of chemicals (in particular in particular dichlorodiphenyltrichlorethane also known as DDT) on the environment and human health. Indeed, the close association between humans and birds remains very apt. Representing the only two warm-blooded groups of life on Earth, mammals and birds share the same environments and threats. Carson's claim that she lived in 'an era dominated by industry, in which the right to make a dollar at whatever cost is seldom challenged' still resonates strongly with the problems that societies face all over the world. One chapter heading, 'The obligation to endure', derived from the French biologist and philosopher Jean Rostand's famous observation that, 'the obligation to endure gives us the right to know'. United States President John F. Kennedy responded to the challenge posed by Carson by investigating DDT, leading to its complete ban in the US. The ban was followed by a range of institutions and regulations concerned with environmental issues in the US and elsewhere, driven by public demand for knowledge and protection. DDT was the primary tool used in the first global malaria eradication programme during the 1950s and 1960s. The insecticide is sprayed on the inner walls and ceilings of houses. Malaria has been successfully eliminated from many regions but remains endemic in large parts of the world. DDT remains one of the 12 insecticides — and the only organochlorine compound — currently recommended by the World Health Organization (WHO), and under the Stockholm Convention on Persistent Organic Pollutants, countries may continue to use DDT. Global annual use of DDT for disease vector control is estimated at more than 5 000 tonnes. It is clear that the social conscience awakened by Rachel Carson 50 years ago gave momentum to a groundswell of actions and interventions that are slowly but steadily making inroads at myriad levels. Chapter 17 of her book, 'The other road' reminds the reader of the opportunities that should have been seized much earlier. With more than 10 % of bird species worldwide now threatened in one way or another, it is clear that we missed early warnings or failed to act on them. Will we continue to miss signposts to 'other roads'? Are our obligations to endure met by our rights to know? As Carson said 50 years ago: 'The choice, after all, is ours to make.

    Genome-wide association of milk fatty acids in Dutch dairy cattle

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    Background Identifying genomic regions, and preferably individual genes, responsible for genetic variation in milk fat composition of bovine milk will enhance the understanding of biological pathways involved in fatty acid synthesis and may point to opportunities for changing milk fat composition via selective breeding. An association study of 50,000 single nucleotide polymorphisms (SNPs) was performed for even-chain saturated fatty acids (C4:0-C18:0), even-chain monounsaturated fatty acids (C10:1-C18:1), and the polyunsaturated C18:2cis9,trans11 (CLA) to identify genomic regions associated with individual fatty acids in bovine milk. Results The two-step single SNP association analysis found a total of 54 regions on 29 chromosomes that were significantly associated with one or more fatty acids. Bos taurus autosomes (BTA) 14, 19, and 26 showed highly significant associations with seven to ten traits, explaining a relatively large percentage of the total additive genetic variation. Many additional regions were significantly associated with the fatty acids. Some of the regions harbor genes that are known to be involved in fat synthesis or were previously identified as underlying quantitative trait loci for fat yield or content, such as ABCG2 and PPARGC1A on BTA 6; ACSS2 on BTA 13; DGAT1 on BTA 14; ACLY, SREBF1, STAT5A, GH, and FASN on BTA 19; SCD1 on BTA26; and AGPAT6 on BTA 27. Conclusions Medium chain and unsaturated fatty acids are strongly influenced by polymorphisms in DGAT1 and SCD1. Other regions also showed significant associations with the fatty acids studied. These additional regions explain a relatively small percentage of the total additive genetic variance, but they are relevant to the total genetic merit of an individual and in unraveling the genetic background of milk fat composition. Regions identified in this study can be fine mapped to find causal mutations. The results also create opportunities for changing milk fat composition through breeding by selecting individuals based on their genetic merit for milk fat composition

    Опыт идеологической и воспитательной работы среди студентов медицинского университета

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    ОБРАЗОВАНИЕ МЕДИЦИНСКОЕСТУДЕНТЫ МЕДИЦИНСКИХ УЧЕБНЫХ ЗАВЕДЕНИЙВОСПИТАТЕЛЬНАЯ РАБОТАВОСПИТАТЕЛЬНАЯ ДЕЯТЕЛЬНОСТЬИДЕОЛОГИЧЕСКАЯ РАБОТАИДЕОЛОГИЧЕСКАЯ РАБОТА В ВУЗ

    PCDD/F, PCB and HCB in Soil and Ash from Brick Production Sites in Kenya, South Africa and Mexico

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    The implementation of the Stockholm Convention implies the generation of national emission inventories for Dioxins and Furans. So far little is known about the emissions from processes typically applied in Developing countries. Among the processes with a high activity and a high pollution potential (since wastes are often co-incinerated) is brick making. In the follow up of emission measurements at brick kilns in Mexico (MX) soil and bottom ashes were collected around these sites and compared to samples from brick making sites in South Africa (SA) and Kenya (KY) . Through the comparison of the impact on the nearby environment we tried to verify, whether the Emission Factors obtained from the measurements in Mexico can be applied to other regions where no measurements are available and where no adequate infrastructure exists to conduct. The levels in soil and ash were low in SA and KY (wood and coal fired kilns) and at a comparable level to the MX sites where virgin wood or LPG was used. The soils around waste derived fuel fired kilns in MX were somewhat higher, but still at levels that can e found in rural environments of the Northern Hemisphere. Apart from the overall confirmation of the applicability of the emission factors obtained from the study in MX, the very low level in the background soils investigated confirms the global North/South gradient of POPs pollution.JRC.H.1-Water Resource

    Estimation of human body concentrations of DDT from indoor residual spraying for malaria control

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    Inhabitants of dwellings treated with DDT for indoor residual spraying show high DDT levels in blood and breast milk. This is of concern since mothers transfer lipid-soluble contaminants such as DDT via breastfeeding to their children. Focusing on DDT use in South Africa, we employ a pharmacokinetic model to estimate DDT levels in human lipid tissue over the lifetime of an individual to determine the amount of DDT transferred to children during breastfeeding, and to identify the dominant DDT uptake routes. In particular, the effects of breastfeeding duration, parity, and mother's age on DDT concentrations of mother and infant are investigated. Model results show that primiparous mothers have greater DDT concentrations than multiparous mothers, which causes higher DDT exposure of first-born children. DDT in the body mainly originates from diet. Generally, our modeled DDT levels reproduce levels found in South African biomonitoring data within a factor of 3.http://www.elsevier.com/locate/envpolhb2017Urolog

    PCDD/PCDF, PCB, and Hexachlorobenzene in soil, bottom ash and products from brickmaking sites in developing countries - Results from surveys in Kenya, Mexico, and South Africa. A contribution to the Standardized Toolkit for Identification and Quantification of Dioxin and Furan Releases in support to the Stockholm Convention on Persistent Organic Pollutants

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    The report combines the results from soil sampling campaigns executed in Mexico, South Africa and Kenya in order to assess the impact of artisanal brick making on local environments. Moreover the study serves indirectly (through the comparison of the impact on soils), whether the emission factors for brick kilns obtained in in a separate study in Mexico can be applied to other developing countries. These emission factors will be introduced into the calculation scheme for the National Emission Inventories of unintentional POP's releases ("dioxin toolkit) which is the reporting tool under the reporting obligations laid down in the Stockholm Convention of POPs. Results revealed, that the soils in Mexico are higher contaminated then in South Africa and Kenya, most probably due to the practice of co-incineration of waste (oils), whereas in Africa coal or virgin biomass are used as fuels. In so far the emission factors obtained in Mexico apparently represent the upper range of emission factors for brick making.JRC.D.2-Water and Marine Resource
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