Are Tax Havens Good? Implications of the Crackdown on Secrecy

The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India. (authors' abstract)Series: WU International Taxation Research Paper Serie

Testing, numerical modeling and design of perforated advanced high-strength steel channel section columns

This paper examines the influence of perforations on the buckling instability and load-bearing capacity of advanced high-strength steel channel section (C-section) columns. Experimental tests were first conducted on 19 column specimens made of complex phrase steel HC700CP980 under axial compression, followed by finite element (FE) analysis. Two section types, the flat web C-section and the web-stiffened C-section, were considered, with perforations categorised as web-only or both web and flanges. Material tests and initial imperfection measurements were conducted and reported. Using test results, finite element models were established and parameter analysis was carried out. Analysis of test results and finite element data revealed that perforations had a noticeable impact on the buckling deformation of flat web C-sections but had a minor effect on load-bearing capacity. In contrast, web-stiffened C-sections exhibited intensified deformation post-perforation, significantly reducing their axial stiffness and load-bearing capacity. The Direct Strength Method (DSM) was assessed based on combined test and FE data. It revealed that the DSM resulted in a high level of inaccuracy and scatter in the load-bearing capacity predictions of high-strength steel C-sections after perforation. To address this, a modified method incorporating a perforation strength reduction factor was proposed, offering straightforward and intuitive calculations with improved design accuracy and consistency

Preparation of BiVO 4

We prepared BiVO4-graphene nanocomposites by using a facile single-step method and characterized the material by x-ray diffraction, scanning electron microscopy, Fourier-transform infrared spectroscopy, ultraviolet-visible diffuse-reflection spectroscopy, and three-dimensional fluorescence spectroscopy. The results show that graphene oxide in the catalyst was thoroughly reduced. The BiVO4 is densely dispersed on the graphene sheets, which facilitates the transport of electrons photogenerated in BiVO4, thereby leading to an efficient separation of photogenerated carriers in the coupled graphene-nanocomposite system. For degradation of rhodamine B dye under visible-light irradiation, the photocatalytic activity of the synthesized nanocomposites was over ∼20% faster than for pure BiVO4 catalyst. To study the contribution of electrons and holes in the degradation reaction, silver nitrate and potassium sodium tartrate were added to the BiVO4-graphene photocatalytic reaction system as electron-trapping agent and hole-trapping agent, respectively. The results show that holes play the main role in the degradation of rhodamine B

Bending behaviour of corroded RC continuous beams with C-FRCM strengthening system

This paper presents a numerical investigation into the bending behaviour of uncorroded and corroded reinforced concrete (RC) continuous beams with a strengthening system. Finite element analysis (FEA) was performed on ten RC beams considering interface performance, including five uncorroded and five corroded beams. The cracks development, bending capacities and load-displacement curves of the simulated RC beams in the loading process were validated against those from tests. Then, a parametric study including 35 RC beam models, considering the effects of carbon-fabric (CF) mesh layer, complete wrapping layer and the degree of corrosion of steel bar on their bending capacities, was conducted. Ductility and strengthening effects of specimens were discussed in the parametric study. It can be found that the carbon-fabric reinforced cementitious matrix (C-FRCM) strengthening system can improve the bending capacities of the corroded RC beams. As the layer of CF mesh increases, the ductility of the specimen decreases. The combined use of the C-FRCM plate and the complete wrapping as the end anchorage enhanced the ultimate loads of RC beams to a greater extent than those strengthened with C-FRCM plate only. The applicability of current design codes for RC beams with C-FRCM strengthening system was examined through comparisons of the bending capacity predictions of RC beams with those obtained from tests and numerical analyses. It was found that European Code (FIB Bulletin 14) provides more accurate predictions than American Specifications (ACI 549.4R-20, AC 434-0616-R1, ACI 440.2R-17) and Chinese Code (CECS 146–2003 (2007)). Therefore, design modifications based on the most accurate design rule of FIB Bulletin 14 were made. By utilizing regression analysis on the numerical results, the formula for bending capacities of the examined RC beams was proposed and showed improved accuracy

Integrated saccade latency as a measure of fatigue

INTRODUCTION: High workload, long working hours and inadequate sleep patterns can have deleterious effects on an individual’s performance. Fatigue is often linked with compromised cognitive and motor function. Our information processing system becomes overloaded and unable to monitor and suppress irrelevant information. Subsequent changes in oculomotor parameters and cortical processing times may therefore provide useful biomarkers to assess one’s state of fatigue. We propose a new non-invasive method to quantify fatigue by measuring Eye Movement And Intrinsic Latencies (EMAIL) without the use of any eye-tracking equipment. METHODS: The test is easy to perform and employs a Landolt C flanked by ring distractors. The test is presented at an eccentricity of 8°, randomly on either side of fixation point within ±5° elevation. The measurement variable is the time of presentation, δT. The subject’s task is to saccade to the peripheral target, register the orientation of the gap and respond by pressing one of four buttons. The EMAIL test measures the presentation time, δT, the subject needs to detect the peripheral target, generate an appropriate eye-movement and register the orientation of the gap. RESULTS: The EMAIL test was used to measure the stimulus presentation times needed to achieve 73% correct responses (using a one up, two down staircase). These times were subject specific and ranged from 165 to 200ms in the absence of fatigue. We investigated how, δT, is affected by exposure to other visually demanding tasks and levels of controlled fatigue. Measured integrated oculomotor responses such as latencies and visual processing times were found to increase significantly following demanding visual tasks by as much as 20ms, but only when fatigued. Preliminary findings using the EMAIL test also show that this technique can be used to investigate the effect of stimulants such as caffeine and depressants, such as alcohol. CONCLUSIONS: The EMAIL test provides a simple method to measure oculomotor parameters and to investigate how these are affected by fatigue. This method can be incorporated in the overall safety management system that is often needed in a number of work areas that involve visually-demanding and safety-critical tasks. The measured parameters provide information about an individual’s level of alertness and may also be of relevance in other industries in order to evaluate drugs developed to control fatigue

Degradation of Glyphosate in Soil Photocatalyzed by Fe3O4/SiO2/TiO2 under Solar Light

In this study, Fe3O4/SiO2/TiO2 photocatalyst was prepared via a sol-gel method, and Fe3O4 particles were used as the core of the colloid. Diffraction peaks of Fe3O4 crystals are not found by XRD characterization, indicating that Fe3O4 particles are well encapsulated by SiO2. FTIR characterization shows that diffraction peaks of Ti-O-Si chemical bonds become obvious when the Fe3O4 loading is more than 0.5%. SEM characterization indicates that agglomeration occurs in the Fe3O4/SiO2/TiO2 photocatalyst, whereas photocatalysts modified by Fe3O4/SiO2 present excellent visible light absorption performance and photocatalytic activity, especially when the Fe3O4 loading is 0.5%. Photocatalytic degradation of glyphosate in soil by these photocatalysts under solar irradiation was investigated. Results show that 0.5% Fe3O4/SiO2/TiO2 has the best photocatalytic activity. The best moisture content of soil is 30%∼50%. Degradation efficiency of glyphosate reaches 89% in 2 h when the dosage of photocatalyst is 0.4 g/100 g (soil), and it increased slowly when more photocatalyst was used. Soil thickness is a very important factor for the photocatalytic rate. The thinner the soil is, the better the glyphosate degradation is. Degradation of glyphosate is not obviously affected by sunlight intensity when the intensity is below 6 mW/cm2 or above 10 mW/cm2, but it is accelerated significantly when the sunlight intensity increases from 6 mW/cm2 to 10 mW/cm2

Analysis on the intention and influencing factors of free influenza vaccination among the elderly people aged 70 and above in Hangzhou in 2022

BackgroundAlthough influenza vaccination is recommended for people aged 70 and above in Hangzhou, and the vaccine is provided free of charge, the elderly influenza vaccination rate is still low. The purpose of this study was to understand the barriers and motivations of older people in deciding to receive free influenza vaccine through questionnaires.MethodsThe method of stratified random sampling was adopted to take samples. A questionnaire survey was conducted among the elderly aged 70 years and above by face-to-face interview or telephone interview.ResultsA total of 11,663 elderly people aged 70–100 years were successfully and effectively interviewed. 85.98% of the respondent were willing to get the influenza shot, 8.91% were unwilling to get the influenza shot, and 5.11% were on vaccine hesitancy. The people of age of 70–79 years old (hesitancy: OR70~79 = 0.668, 95%CI: 0.571 0.782, Unwilling: OR70 − 79 = 0.755, 95%CI: 0.622 0.916), primary school degree or below (hesitancy: ORSecondary school degree or above = 1.467, 95%CI: 1.249 1.724, Unwilling: ORSecondary school degree or above = 1.255, 95%CI: 1.028 1.535), remote areas (hesitancy: ORnear central urban area = 2.111, 95%CI: 1.604 2.778, ORcentral urban area = 2.957, 95%CI: 2.255 3.877, Unwilling: ORnear central urban area = 1.687, 95%CI: 1.230 2.313. ORcentralurbanarea = 2.218, 95%CI: 1.626 3.027), and convenient for movement (hesitancy: ORyes = 0.494, 95%CI: 0.420 0.580, Unwilling: ORyes = 0.585, 95%CI: 0.480 0.713), understanding of the free vaccine policy (hesitancy: ORunderstand = 0.204, 95%CI: 0.171 0.245, Unwilling: ORunderstand = 0.164, 95%CI: 0.128 0.210), influenza knowledge level≥ 13 points (hesitancy: OR≥13points = 0.628, 95%CI: 0.533 0.739, Unwilling: OR≥13points = 0.538, 95%CI: 0.437 0.662), influenza vaccine knowledge level≥ 12 points (hesitancy: OR≥12points = 0.422, 95%CI: 0.350 0.508, Unwilling: OR≥12points = 0.370, 95%CI: 0.290 0.472), and social trust level ≥ 12 points (hesitancy: OR≥12points = 0.134, 95%CI: 0.112 0.160, Unwilling: OR≥12points = 0.220, 95%CI: 0.180 0.269) are more willing to receive free influenza vaccine.ConclusionThe proportion of elderly people aged 70 and above who are willing to receive free influenza vaccine is high in Hangzhou. But the level of knowledge about influenza, vaccine and trust in society is low. The government should continue to improve the elderly's awareness and trust in society through medical staff, family members, television and radio media, and guide the elderly to actively vaccinate against influenza. Effective publicity should be carried out through the above channels to guide the elderly to actively vaccinate against influenza

Speculation on optimal numbers of examined lymph node for early-stage epithelial ovarian cancer from the perspective of stage migration

IntroductionIn early-stage epithelial ovarian cancer (EOC), how to perform lymphadenectomy to avoid stage migration and achieve reliable targeted excision has not been explored in depth. This study comprehensively considered the stage migration and survival to determine appropriate numbers of examined lymph node (ELN) for early-stage EOC and high-grade serous ovarian cancer (HGSOC).MethodsFrom the Surveillance, Epidemiology, and End Results database, we obtained 10372 EOC cases with stage T1M0 and ELN ≥ 2, including 2849 HGSOC cases. Generalized linear models with multivariable adjustment were used to analyze associations between ELN numbers and lymph node stage migration, survival and positive lymph node (PLN). LOESS regression characterized dynamic trends of above associations followed by Chow test to determine structural breakpoints of ELN numbers. Survival curves were plotted using Kaplan-Meier method.ResultsMore ELNs were associated with more node-positive diseases, more PLNs and better prognosis. ELN structural breakpoints were different in subgroups of early-stage EOC, which for node stage migration or PLN were more than those for improving outcomes. The meaning of ELN structural breakpoint varied with its location and the morphology of LOESS curve. To avoid stage migration, the optimal ELN for early-stage EOC was 29 and the minimal ELN for HGSOC was 24. For better survival, appropriate ELN number were 13 and 8 respectively. More ELNs explained better prognosis only at a certain range.DiscussionNeither too many nor too few numbers of ELN were ideal for early-stage EOC and HGSOC. Excision with appropriate numbers of lymph node draining the affected ovary may be more reasonable than traditional sentinel lymph node resection and systematic lymphadenectomy

IGFBP-rP1, a potential molecule associated with colon cancer differentiation

<p>Abstract</p> <p>Background</p> <p>In our previous studies, we have demonstrated that insulin-like growth factor binding protein-related protein1 (IGFBP-rP1) played its potential tumor suppressor role in colon cancer cells through apoptosis and senescence induction. In this study, we will further uncover the role of IGFBP-rP1 in colon cancer differentiation and a possible mechanism by revealing responsible genes.</p> <p>Results</p> <p>In normal colon epithelium, immunohistochemistry staining detected a gradient IGFBP-rP1 expression along the axis of the crypt. IGFBP-rP1 strongly expressed in the differentiated cells at the surface of the colon epithelium, while weakly expressed at the crypt base. In colon cancer tissues, the expression of IGFBP-rP1 correlated positively with the differentiation status. IGFBP-rP1 strongly expressed in low grade colorectal carcinoma and weakly expressed in high grade colorectal carcinoma. In vitro, transfection of PcDNA3.1(IGFBP-rP1) into RKO, SW620 and CW2 cells induced a more pronounced anterior-posterior polarity morphology, accompanied by upregulation with alkaline phosphatase (AKP) activity. Upregulation of carcino-embryonic antigen (CEA) was also observed in SW620 and CW2 transfectants. The addition of IGFBP-rP1 protein into the medium could mimic most but not all effects of IGFBP-rP1 cDNA transfection. Seventy-eight reproducibly differentially expressed genes were detected in PcDNA3.1(IGFBP-rP1)-RKO transfectants, using Affymetrix 133 plus 2.0 expression chip platform. Directed Acyclic Graph (DAG) of the enriched GO categories demonstrated that differential expression of the enzyme regulator activity genes together with cytoskeleton and actin binding genes were significant. IGFBP-rP1 could upreguate Transgelin (TAGLN), downregulate SRY (sex determining region Y)-box 9(campomelic dysplasia, autosomal sex-reversal) (SOX9), insulin receptor substrate 1(IRS1), cyclin-dependent kinase inhibitor 2B (p15, inhibits CDK4) (CDKN2B), amphiregulin(schwannoma-derived growth factor) (AREG) and immediate early response 5-like(IER5L) in RKO, SW620 and CW2 colon cancer cells, verified by Real time Reverse Transcription Polymerase Chain Reaction (rtRT-PCR). During sodium butyrate-induced Caco2 cell differentiation, IGFBP-rP1 was upregulated and the expression showed significant correlation with the AKP activity. The downregulation of IRS1 and SOX9 were also induced by sodium butyrate.</p> <p>Conclusion</p> <p>IGFBP-rP1 was a potential key molecule associated with colon cancer differentiation. Downregulation of IRS1 and SOX9 may the possible key downstream genes involved in the process.</p