Causes and effects of tax evasion in Ghana

The incidence of tax evasion/avoidance has become one of the major challenges affecting revenue generation in many countries, especially in developing and emerging economies like Ghana. This study aims to examine the causes and effects of tax evasion and tax avoidance in the Sekondi-Takoradi Metropolitan Assembly of the Western Region of The Republic of Ghana. The main objectives are: (i) analyse the causes of tax evasion/avoidance; (ii) analyse the effects of tax evasion/avoidance, according to the point of view of small business owners. The data was collected using a structured questionnaire. The final sample size is based on 97 taxable persons and businesses. According to our findings, the retail sector is more prone to tax evasion; females behave differently from males. In relation to cause and effects, education and marital status are the main differences, as stated by the respondents’ opinion.info:eu-repo/semantics/publishedVersio

Análise dos fluxos bilaterais de comércio de bens entre a Ucrânia e a União Europeia: aplicação do modelo gravitacional

We study the main determinants of international trade flows in goods between Ukraine and the EU-28 member states in the period 1995-2017. We estimate the augmented gravity model of international trade with robust Ordinary Least Squares (OLS) and Poisson (PPML), and PPML with fixed effects too estimate trade elasticities for total trade, exports and imports functions. The regression results are used to recommend trade policy makers on the implementation of the EU Association Free-Trade Agreement with Ukraine. The main findings reveal that, the income of Ukraine, the income of the EU-28 trading partners, distance but also income differences between Ukraine and its trading partners (Linder hypothesis), and the real exchange rate are important determinants of international trade. These results are robust to different trade specification functions of the augmented gravity model of international trade.Estudamos os principais determinantes dos fluxos de comércio internacional de mercadorias entre a Ucrânia e os países membros da UE-28 no período 1995-2017. Estimamos o modelo de gravidade aumentada do comércio internacional com robustos Quadrados Mínimos Ordinários (QMO) e Poisson (PPML), e o PPML com efeitos fixos também estima as elasticidades do comércio para as funções de comércio total, exportações e importações. Os resultados da regressão são utilizados para recomendar os decisores políticos comerciais sobre a implementação do Acordo de Comércio Livre da Associação com a Ucrânia. As principais conclusões revelam que o rendimento da Ucrânia, o rendimento dos parceiros comerciais da UE-28, distância, mas também as diferenças de rendimento entre a Ucrânia e os seus parceiros comerciais (hipótese de Linder) e a taxa de câmbio real são determinantes importantes do comércio internacional. Estes resultados são robustos para diferentes funções de especificação comercial do modelo de gravidade aumentada do comércio internacional.Mestrado em Economi

Projeto Lean no abastecimento às linhas de montagem de caixas de velocidade

Este trabalho está inserido no âmbito do melhoramento do processo de abastecimento das linhas de montagem de caixas de velocidade na empresa Renault CACIA. A competitividade do setor automóvel aliada à constante busca por melhoria e em alcançar melhores resultados faz com que seja obrigatória uma abordagem exaustiva à filosofia Lean e seus conceitos associados. Devido ao planeamento desatualizado, falta de documentação instrutiva, não uniformização das atividades e processos logísticos, condições ergonómicas deficientes e falta de peças nas linhas de montagem, surge a necessidade da otimização do processo de abastecimento de pequenos componentes da referida organização, objetivo principal a que este projeto se propõe. Começando o mesmo pela descrição da metodologia adotada e das ferramentas desenvolvidas com base na inovação, trabalho standardizado e princípio Just-in-Time , apoiadas numa bibliografia sistemática do Lean Thinking, é mostrado o caso de estudo no Departamento de Logística Industrial, sendo descritas todas as atividades realizadas para levantamento e tratamento de dados relativos a referências de componentes, embalagens, atividades e tempos, assim como a redefinição implementada no abastecimento, através da implementação de estantes móveis rotativas e uniformização das atividades tendo como resultados a redução dos tempos de ciclo, melhores condições ergonómicas e de segurança e referências visuais com maior presença. Foram também desenvolvidas algumas ações Kaizen e 5S de forma a tornar o projeto mais rico.This work is part of the improvement of the supply process of the assembly lines of gearboxes in the company Renault CACIA. The competitiveness of the automotive sector coupled with the constant search for improvement and achieving better results makes a comprehensive approach to the Lean philosophy and its associated concepts mandatory. This project is proposed due to the outdated planning, lack of instructive documentation, non-standardization of logistics activities and processes, poor ergonomic conditions and lack of parts in the assembly lines, there is a need to optimize the supply process of small components of this organization. Starting from the methodology adopted and the tools developed based on innovation, standardized work and Just-in-Time principle, supported by a systematic bibliography of Lean Thinking, the study case took place in the Industrial Logistics Department, all of which are described the activities carried out for the collection and treatment of deities related to references of components, packaging, activities and times, as well as the redefinition implemented in the supply, through the implementation of rotating mobile shelves and standardization of activities, resulting in reduced cycle times, better ergonomic and safety conditions and visual references with greater presence. Some Kaizen and 5S actions were also developed in order to make the project richer.Mestrado em Engenharia e Gestão Industria

D’un corps biologique à un corps traversé par les dimensions féminines et masculines des APSA proposées en EPS

Cet article propose une synthèse des travaux (principalement francophones) en sciences de l’intervention, sciences de l’éducation et STAPS centrés sur le corps, la féminité et la masculinité dans le domaine de l’EPS (tout en débordant celui-ci parfois). Il vise à apporter une contribution à la réflexion sur la prise en compte du corps et des dimensions féminines et masculines dans les APSA, afin d’en faire des leviers d’accès à la réussite des élèves. Nous espérons ainsi qu’il deviendra un support de formation initiale et continue des enseignants d’EPS.This paper synthesizes studies – French-speaking studies in most cases – in sport science and education science which focus on body, masculinity and femininity inside the Physical Education field. Its purpose is to contribute to reflection on body consideration and taking into account masculinity and femininity in physical activities to make them way of success for pupils. We hope it will serve for PE teachers’ ab-initio and further training

Effects of age on aerobic capacity in heart failure patients under beta-blocker therapy: Possible impact in clinical decision-making?

Background: Heart failure (HF) is associated with impaired maximal aerobic capacity asindicated by decreases in peak oxygen uptake (peak VO2). Considering that aging by itself has a negative effect on this variable, the evaluation of maximum capacity is often questioned because current predicted peak VO2 is based on subjects without heart disease or b-blocker therapy. In contrast, if decline in predicted and attained peak VO2 were age-related, proportionally, loss ofaerobic function (predicted peak VO2, %) would remain stable over time in these patients. The purpose of this investigation is to assess the effects of age on peak VO2 in HF patients taking b-blockers.\Methods: We retrospectively evaluated 483 (132 female) patients (aged 20–88 years, LVEF31 ± 11%) with non-ischemic (n = 362), ischemic (n = 74) and Chagas-related HF (n = 47) who had been submitted to an incremental cardiopulmonary exercise testing on a motorized treadmill. Linear regression was used to develop the equation to predict peak VO2, based on age.Results: Peak VO2 decreased 0.9 mL/min/kg per age-decade, maximum HR also decreased with aging and VE/VCO2 slope was similar among all decades. The predicted new b-blocker equation to peak VO2 bb was 20.934 – 0.092 × age.Conclusions: Clinical interpretation of aerobic capacity impairment is infl uenced by agingin HF patients. This evidence must be considered when using peak VO2 for prognostic stratification and clinical decision-making in patients with HF under b-blocker therapy

A estimulação elétrica neuromuscular é efetiva na melhora da dor, função e atividades de vida diária de pacientes com osteoartrite do joelho? Ensaio clínico randomizado

CONTEXT AND OBJECTIVE Neuromuscular electrical stimulation (NMES) has been used in rehabilitation protocols for patients suffering from muscle weakness resulting from knee osteoarthritis. The purpose of the present study was to assess the effectiveness of an eight-week treatment program of NMES combined with exercises, for improving pain and function among patients with knee osteoarthritis. DESIGN AND SETTING Randomized clinical trial at Interlagos Specialty Ambulatory Clinic, São Paulo, Brazil. METHODS One hundred were randomized into two groups: NMES group and control group. The following evaluation measurements were used: numerical pain scale from 0 to 10, timed up and go (TUG) test, Lequesne index and activities of daily living (ADL) scale. RESULTS Eighty-two patients completed the study. From intention-to-treat (ITT) analysis comparing the groups, the NMES group showed a statistically significant improvement in relation to the control group, regarding pain intensity (difference between means: 1.67 [0.31 to 3.02]; P = 0.01), Lequesne index (difference between means: 1.98 [0.15 to 3.79]; P = 0.03) and ADL scale (difference between means: -11.23 [-19.88 to -2.57]; P = 0.01). CONCLUSION NMES, within a rehabilitation protocol for patients with knee osteoarthritis, is effective for improving pain, function and activities of daily living, in comparison with a group that received an orientation program. CLINICAL TRIAL REGISTRATION ACTRN012607000357459.CONTEXTO E OBJETIVO A estimulação elétrica neuromuscular (EENM) tem sido incluída em protocolos de reabilitação de pacientes com fraqueza muscular decorrente da osteoartrite do joelho. O objetivo do presente estudo foi determinar a efetividade de um tratamento de oito semanas de EENM combinado com exercícios na melhora da dor e função em pacientes com osteoartrite do joelho. TIPO DE ESTUDO E LOCAL Ensaio clínico randomizado realizado no Ambulatório de Especialidades de Interlagos, São Paulo, Brasil. MÉTODOS Cem pacientes foram randomizados em dois grupos: Grupo EENM (GEENM) e grupo controle (GC). As medidas de avaliação utilizadas foram: escala numérica de dor (END) 0 a 10, teste timed up and go (TUG), índice de Lequesne e escala de atividades de vida diária (EAVD). RESULTADOS Oitenta e dois pacientes completaram a pesquisa. Por meio da análise por intenção de tratar, na comparação entre grupos, o GEENM apresentou melhora estatisticamente significante em comparação ao GC na redução da dor (diferença entre as médias: 1,67 [0,31; 3,02], P = 0,01), no índice de Lequesne (diferença entre as médias: 1,98 [0,15; 3,79] e na EAVD (diferença entre as médias: -11,23 [-19,88; -2,57], P = 0,01). CONCLUSÃO A EENM, quando inserida em um protocolo de reabilitação para pacientes com osteoartrite do joelho, é efetiva na redução da dor, melhora da função e das atividades de vida diária quando comparada a um grupo submetido a programa de orientação. REGISTRO DE ENSAIO CLÍNICO ACTRN012607000357459.Universidade Federal de São Paulo (UNIFESP)Universidade Federal de São Paulo (UNIFESP) Department of Movement SciencesUniversidade de Santo Amaro (Unisa)UNIFESP, Department of Movement SciencesSciEL

Genetic signature of blind reintroductions of Iberian ibex (Capra pyrenaica) in Catalonia, Northeast Spain

Altres ajuts: Fundação para a Ciência e a Tecnologia PD/BD/150645/2020. FCT/MCTES (National Funds) UIDP/50017/2020+UIDB/50017/2020+LA/P/0094/2020, CESAM PORTUGAL 2020 (NORTE 2020), NORTE-06-3559-FCE-000045The Iberian ibex is one of the most singular species of the Iberian Peninsula. Throughout the years, this species suffered several threats which led the population to its decline. Many reintroductions and translocations were made, however, none of those actions took into account the genetic patterns of both reintroduced individuals and the target populations. In this paper, we explored the genetic traits of three populations of Iberian ibex in Catalonia, which experienced blind reintroductions in past years: The populations of Iberian ibex from Els Ports de Tortosa i Beseit National Game Reserve (TBNGR), Montserrat Natural Park (Monserrat) and Montgrí, les Illes Medes i el Baix Ter Natural Park (Montgrí) Based on the genetic patterns of the three populations coupled with the absence of genetic introgression with domestic goats-inferred using mitochondrial and nuclear markers-we propose that these should be regarded as two different management units: TBNGR coupled with Montserrat, and Montgrí. Montserrat population should be targeted as a population model for ecology and evolution studies. Although we did not detect evidences of recent bottleneck events, this population seems to be monomorphic for the mtDNA haplotype. Our results suggest that the blind reintroductions from TBNGR to Montserrat failed on maximizing the genetic diversity of the latter. We enhance the importance of genetic monitoring of both the source population and the selected individuals to be re-introduced. We conclude that the three studied population of Iberian ibex must be monitored to explore which strategy would be advantageous for maintaining the genetic diversity. On the other hand, TBNGR should be monitored to assess the existence of its singular genetic variation, where stochastic events could preserve this lost genetic variation