A Fresh Look at the VAT

The purpose of this paper is to identify and examine some of the key VAT policy issues that have arisen in the implementation of the tax. Specifically, the paper examines four issues as examples of the specific inefficiencies that arise in actual practice with VATs. The first section examines the effect of registration thresholds, normally allowed to lessen administrative burdens, as an example of structural inefficiencies. The second section examines the tariff effects arising from administration of the VAT at border. The third section considers application of the VAT on financial services as an example of exemptions from the tax. Finally, the problem of distributing the revenues of a destination VAT levied at the subnational level is discussed.Working Paper Number 04-38

A follow-up study of the graduates of the Indiana State Teachers College Laboratory School from 1935-1948

Not available.William D. FoxNot ListedNot ListedMaster of ScienceDepartment Not ListedCunningham Memorial Library, Terre Haute, Indiana State University.isua-thesis-1949-foxMastersTitle from document title page. Document formatted into pages: contains 66p. : ill. Includes appendix and bibliography

The influence of the plane of nutrition on the maintenance requirement of cattle

Publication authorized November 21, 1921.Cover title.Digitized 2007 AES.Includes bibliographical references (page 21)

Biotransformation of fluorophenyl pyridine carboxylic acids by the model fungus Cunninghamella elegans

1. Fluorine plays a key role in the design of new drugs and recent FDA approvals included two fluorinated drugs, tedizolid phosphate and vorapaxar, both of which contain the fluorophenyl pyridyl moiety. 2. To investigate the likely phase-I (oxidative) metabolic fate of this group, various fluorinated phenyl pyridine carboxylic acids were incubated with the fungus Cunninghamella elegans, which is an established model of mammalian drug metabolism. 3. 19F NMR spectroscopy established the degree of biotransformation, which varied depending on the position of fluorine substitution, and gas chromatography–mass spectrometry (GC–MS) identified alcohols and hydroxylated carboxylic acids as metabolites. The hydroxylated metabolites were further structurally characterised by nuclear magnetic resonance spectroscopy (NMR), which demonstrated that hydroxylation occurred on the 4′ position; fluorine in that position blocked the hydroxylation. 4. The fluorophenyl pyridine carboxylic acids were not biotransformed by rat liver microsomes and this was a consequence of inhibitory action, and thus, the fungal model was crucial in obtaining metabolites to establish the mechanism of catabolism

Archaeological and Historical Investigations at Wallisville Lake, Chambers and Liberty Counties, Texas

During July and August 1979, the Center for Archaeological Research, The University of Texas at San Antonio, conducted survey, testing, and historical research on lands to be included in the Wallisville Lake in Liberty and Chambers Counties, Texas. A summary is presented of 21 previously recorded prehistoric sites within the proposed Plan 2A, with recommendations for further treatment of these sites. Test excavations at a newly located prehistoric site are described. A detailed description of the history and archaeological testing of 19 historic sites is included, along with a history and description of the town of Wallisville. Artifacts are illustrated and faunal analysis described and tabulated; numerous maps, photographs, and drawings are included. Appendices include a series of early newspaper articles on brick making and a catalog of artifacts recovered from a test pit at a late 19th-century boarding house

Hedgehog signaling regulates dental papilla formation and tooth size during zebrafish odontogenesis

Intercellular communication by the hedgehog cell signaling pathway is necessary for tooth development throughout the vertebrates, but it remains unclear which specific developmental signals control cell behavior at different stages of odontogenesis. To address this issue, we have manipulated hedgehog activity during zebrafish tooth development and visualized the results using confocal microscopy. Results: We first established that reporter lines for dlx2b, fli1, NF-κB, and prdm1a are markers for specific subsets of tooth germ tissues. We then blocked hedgehog signaling with cyclopamine and observed a reduction or elimination of the cranial neural crest derived dental papilla, which normally contains the cells that later give rise to dentin-producing odontoblasts. Upon further investigation, we observed that the dental papilla begins to form and then regresses in the absence of hedgehog signaling, through a mechanism unrelated to cell proliferation or apoptosis. We also found evidence of an isometric reduction in tooth size that correlates with the time of earliest hedgehog inhibition. Conclusions: We hypothesize that these results reveal a previously uncharacterized function of hedgehog signaling during tooth morphogenesis, regulating the number of cells in the dental papilla and thereby controlling tooth size

Radiologic features of a pyrophosphate-like arthropathy associated with long-term dialysis

In a series of 28 long-term dialysis patients with musculoskeletal complaints, the radiologic findings in six cases resembled those occurring in the arthropathy of idiopathic calcium pyrophosphate dihydrate deposition (CPPD) disease. These findings included osteophytes, subchondral cysts, and cartilage loss in the metacarpophalangeal joints, patellofemoral joints, wrists, and shoulders. Chondrocalcinosis was present in three of the six cases. There were no significant differences in renal function or levels of serum calcium, phosphorus, iron, ferritin, aluminum, or parathormone between these patients and a control group matched for sex and age. Long-term dialysis may be associated with a metabolic arthritis similar to the arthritis which occurs in CPPD deposition disease. The etiology may include deposition of CPPD crystals, hydroxyapatite, or other calcium-containing substances in joints, or it may be related to a number of dialysis-induced metabolic abnor-malities.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46785/1/256_2004_Article_BF00350536.pd

Management of hepatitis B in pregnant women and infants: a multicentre audit from four London hospitals.

BACKGROUND: Pregnant women with hepatitis B virus (HBV) infection can transmit the infection to their infants, screening of patients and appropriate interventions reduce vertical transmission. This audit was conducted to assess adherence to the national guidelines for management of HBV infection in pregnancy. METHODS: A retrospective audit was conducted on pregnant women diagnosed with hepatitis B on screening in antenatal clinics, across four hospitals in London over 2 years (2009-2010). Data was collected from antenatal records and discharge summaries using a standard audit form. The outcomes measured included HBV serological markers, HBV DNA, detection of other blood borne viruses and referral to hepatology services, administration of active and passive prophylaxis to infants at birth. Descriptive statistics are presented. Proportions were compared using the χ2 test and 95% confidence intervals (CI) were calculated for prevalence estimates. Analyses were conducted using STATA 12. RESULTS: HBsAg was detected in 1.05% (n = 401, 95% CI 0.95-1.16) of women attending an antenatal appointment, 12% (n = 48) of the women were at a high risk of vertical transmission (HBe Ag positive or antiHBe and HBeAg negative or HBV DNA >106 IU/ml). Only 62% (n = 248) women were referred to hepatology or specialist clinics and 29% (n = 13) of women of high infectivity were on antiviral agents. Testing for hepatitis C and delta virus was suboptimal. 75% (n = 36) of the infants at a high risk of acquisition of HBV received both active and passive prophylaxis. CONCLUSION: In certain sectors of London, implementation of the pathway for management of women with hepatitis B and their infants is suboptimal. National guidelines should be followed and improved intersectorial sharing of information is needed to reduce the risk of women of high infectivity being lost to follow up