The impact of tax differentials on pre-tax income of Swiss MNEs

Multinational enterprises may use income shifting techniques such as strategic transfer pricing and debt shifting to reduce their global tax burden. Due to comparably low corporate taxation, Switzerland is presumably a suitable location for tax planning strategies. The thesis at hand examines income shifting among multinational enterprises headquartered in Switzerland in a quantitative manner and provides indirect evidence of income shifting. Using a large panel dataset of foreign subsidiaries of Swiss parent firms and employing a fixed-effects regression approach, the estimated semi-elasticity of pre-tax income with respect to the statutory tax rate differential between the parent firm and the subsidiary is −1.458. This estimate is highly signif-icant and larger than the estimates in comparable papers using European samples. Additionally, this thesis shows that income shifting activities between the parent firm and the subsidiary increase with the parent’s ownership share in the subsidiary and the firm size of the subsidiary. Hence, Swiss multinational enterprises preferably shift income using large, wholly-owned subsidiaries.Keywords: Income shifting, tax planning, Swiss multinationals, semi-elasticity, tax differentia

Ausbreitung des Rapsglanzkäfers innerhalb eines Feldes und in der Landschaft

Pollen beetles (Meligethes sp.) are important pests in oilseed rape (Brassica napus). In our study we wanted to determine which landscape structures have an influence on pollen beetle population in early spring. The dynamics of pollen beetle population and the damages on rape were studied on field scale level with 100 sampling points per field and on landscape scale level with 18 organic oilseed rape fields which differed by the complexity of the surrounding landscapes. The number of pollen beetle was strongly correlated with the distance to a forest. At the beginning of the flight period more pollen beetles were found close to the forest, later they migrated to the rest of the field. In addition, agricultural practices appeared to be determinant for pest control.Less pollen beetles per plant were found in fields with a higher density of rape plants

Gestational diabetes is associated with SARS-CoV-2 infection during pregnancy: A case-control study.

AIM Individuals with SARS-CoV-2 infection and (pre-existing) diabetes, including pregnant women, present with more severe morbidity, as compared to non-diabetic subjects. To date, evidence is limited concerning the role of gestational diabetes (GDM) in severity of SARS-CoV-2 infection during pregnancy, or vice versa. The aim of our study was to investigate the prevalence of GDM in a SARS-CoV-2 infected pregnant population and evaluate risk factors for and from severe infection in these patients. METHODS A case-control study with prospective data collection for the case group and 1:2 matching with historical controls based on parity, BMI and ethnicity was conducted (n=224). GDM screening was performed at 26 weeks' gestation. Multivariate binary logistic regression analysis was performed to assess risk factors for GDM and inpatient COVID-19 management. RESULTS 34.6% of the patients in the case group suffered from GDM, vs. 16.1% in the control group (p=0.002). 35.7% patients were diagnosed with GDM after, vs. 33.3% before SARS-CoV-2 infection (OR (95%CI) 1.11(0.40-3.08), p=0.84), with no correlation between time point of infection and GDM diagnosis. SARS-CoV-2 (OR (95%CI) 2.79 (1.42, 5.47), p=0.003) and BMI (OR (95%CI) 1.12 (1.05, 1.19), p=0.001) were significant independent risk factors for GDM. CONCLUSION Data suggests that GDM increases the risk of infection in SARS-CoV-2 infected pregnant women. Meanwhile, SARS-CoV-2 during pregnancy might increase the risk of developing GDM. Vaccination and caution in using protective measures should be recommended to pregnant women, particularly when suffering from GDM

Plant community richness and microbial interactions structure bacterial communities in soil

Abstract. Plant species, plant community diversity and microbial interactions can significantly impact soil microbial communities, yet there are few data on the interactive effects of plant species and plant community diversity on soil bacterial communities. We hypothesized that plant species and plant community diversity affect soil bacterial communities by setting the context in which bacterial interactions occur. Specifically, we examined soil bacterial community composition and diversity in relation to plant ''host'' species, plant community richness, bacterial antagonists, and soil edaphic characteristics. Soil bacterial communities associated with four different prairie plant species (Andropogon gerardii, Schizachyrium scoparium, Lespedeza capitata, and Lupinus perennis) grown in plant communities of increasing species richness (1, 4, 8, and 16 species) were sequenced. Additionally, soils were evaluated for populations of antagonistic bacteria and edaphic characteristics. Plant species effects on soil bacterial community composition were small and depended on plant community richness. In contrast, increasing plant community richness significantly altered soil bacterial community composition and was negatively correlated with bacterial diversity. Concentrations of soil carbon, organic matter, nitrogen, phosphorus, and potassium were similarly negatively correlated with bacterial diversity, whereas the proportion of antagonistic bacteria was positively correlated with soil bacterial diversity. Results suggest that plant species influences on soil bacterial communities depend on plant community diversity and are mediated through the effects of plant-derived resources on antagonistic soil microbes

Results from the intercalibration of optical low light calibration sources 2011

Following the 38th Annual European Meeting on Atmospheric Studies by Optical Methods in Siuntio in Finland, an intercalibration workshop for optical low light calibration sources was held in Sodankylä, Finland. The main purpose of this workshop was to provide a comparable scale for absolute measurements of aurora and airglow. All sources brought to the intercalibration workshop were compared to the Fritz Peak reference source using the Lindau Calibration Photometer built by Wilhelm Barke and Hans Lauche in 1984. The results were compared to several earlier intercalibration workshops. It was found that most sources were fairly stable over time, with errors in the range of 5–25%. To further validate the results, two sources were also intercalibrated at UNIS, Longyearbyen, Svalbard. Preliminary analysis indicates agreement with the intercalibration in Sodankylä within about 15–25%.publishedVersio

Mathematical model of a telomerase transcriptional regulatory network developed by cell-based screening: analysis of inhibitor effects and telomerase expression mechanisms

Cancer cells depend on transcription of telomerase reverse transcriptase (TERT). Many transcription factors affect TERT, though regulation occurs in context of a broader network. Network effects on telomerase regulation have not been investigated, though deeper understanding of TERT transcription requires a systems view. However, control over individual interactions in complex networks is not easily achievable. Mathematical modelling provides an attractive approach for analysis of complex systems and some models may prove useful in systems pharmacology approaches to drug discovery. In this report, we used transfection screening to test interactions among 14 TERT regulatory transcription factors and their respective promoters in ovarian cancer cells. The results were used to generate a network model of TERT transcription and to implement a dynamic Boolean model whose steady states were analysed. Modelled effects of signal transduction inhibitors successfully predicted TERT repression by Src-family inhibitor SU6656 and lack of repression by ERK inhibitor FR180204, results confirmed by RT-QPCR analysis of endogenous TERT expression in treated cells. Modelled effects of GSK3 inhibitor 6-bromoindirubin-3′-oxime (BIO) predicted unstable TERT repression dependent on noise and expression of JUN, corresponding with observations from a previous study. MYC expression is critical in TERT activation in the model, consistent with its well known function in endogenous TERT regulation. Loss of MYC caused complete TERT suppression in our model, substantially rescued only by co-suppression of AR. Interestingly expression was easily rescued under modelled Ets-factor gain of function, as occurs in TERT promoter mutation. RNAi targeting AR, JUN, MXD1, SP3, or TP53, showed that AR suppression does rescue endogenous TERT expression following MYC knockdown in these cells and SP3 or TP53 siRNA also cause partial recovery. The model therefore successfully predicted several aspects of TERT regulation including previously unknown mechanisms. An extrapolation suggests that a dominant stimulatory system may programme TERT for transcriptional stability

Statement on the safety of EstroG‐100™ as a novel food pursuant to Regulation (EC) No 258/97

Following a request from the European Commission, the EFSA Panel on Dietetic Products, Nutrition and Allergies (NDA) was asked to update its scientific opinion on the safety of EstroG-100 (TM) as a novel food (NF) in the light of additional information submitted by the applicant. In its previous scientific opinion of 2016, the Panel concluded that EstroG-100 (TM), which is a hot-water extract of a mixture of three herbal roots, is safe for the use in food supplements at the maximum intake level of 175 mg/day in post-menopausal women, which is lower than the maximum intake level proposed by the applicant (514 mg/day). The Panel reached its conclusions based on the effects of EstroG-100 (TM) on liver and haematology as observed in several oral toxicity studies, the lack of information on liver and haematological parameters in human studies and the absence of chronic toxicity data. In view of the Panel's conclusion on the safety of EstroG-100 (TM), the applicant has now provided additional information on haematological and liver parameters for the human intervention study with EstroG-100 (TM) and historical control data related to the subchronic 90-day oral toxicity study with EstroG-100 (TM). After assessing the additional information provided by the applicant, the Panel considers that the conclusion of the scientific opinion on the safety of EstroG-100 (TM) does not need to be revised, and thus, the Panel reconfirms that the NF is safe for the use in food supplements at the maximum intake level of 175 mg/day in post-menopausal women. (C) 2017 European Food Safety Authority. EFSA Journal published by John Wiley and Sons Ltd on behalf of European Food Safety Authority