The Wealth Defence Industry:A Large-scale Study on Accountancy Firms as Profit Shifting Facilitators

Corporations increasingly engage in innovative ‘tax planning strategies’ by shifting profits between jurisdictions. In response, states try to curtail such profit shifting activities while at the same time attempting to retain and attract multinational corporations. We aim to open up this dichotomy between states and corporations and argue that a wealth defence industry of professional service firms plays a crucial role as facilitators. We investigate the subsidiary structure of 27,000 MNCs and show that clients of the Big Four accountancy firms show systematically higher levels of aggressive tax planning strategies than clients of smaller accountancy firms. We specify this effect for three distinct strategies and also uncover marked differences across countries. As such we provide empirical evidence for the systematic involvement of auditors as facilitators in corporate wealth defence

Developing a novel approach to analyse the regimes of temporary streams and their controls on aquatic biota

Temporary streams are those water courses that undergo the recurrent cessation of flow or the complete drying of their channel. The biological communities in temporary stream reaches are strongly dependent on the temporal changes of the aquatic habitats determined by the hydrological conditions. The use of the aquatic fauna structural and functional characteristics to assess the ecological quality of a temporary stream reach can not therefore be made without taking into account the controls imposed by the hydrological regime. This paper develops some methods for analysing temporary streams' aquatic regimes, based on the definition of six aquatic states that summarize the sets of mesohabitats occurring on a given reach at a particular moment, depending on the hydrological conditions: flood, riffles, connected, pools, dry and arid. We used the water discharge records from gauging stations or simulations using rainfall-runoff models to infer the temporal patterns of occurrence of these states using the developed aquatic states frequency graph. The visual analysis of this graph is complemented by the development of two metrics based on the permanence of flow and the seasonal predictability of zero flow periods. Finally, a classification of the aquatic regimes of temporary streams in terms of their influence over the development of aquatic life is put forward, defining Permanent, Temporary-pools, Temporary-dry and Episodic regime types. All these methods were tested with data from eight temporary streams around the Mediterranean from MIRAGE project and its application was a precondition to assess the ecological quality of these streams using the current methods prescribed in the European Water Framework Directive for macroinvertebrate communities

Computer-based tools for supporting forest management. The experience and the expertise world-wide

Report of Cost Action FP 0804 Forest Management Decision Support Systems (FORSYS)Computer-based tools for supporting forest management. The experience and the expertise world-wide answers a call from both the research and the professional communities for a synthesis of current knowledge about the use of computerized tools in forest management planning. According to the aims of the Forest Management Decision Support Systems (FORSYS) (http://fp0804.emu.ee/) this synthesis is a critical success factor to develop a comprehensive quality reference for forest management decision support systems. The emphasis of the book is on identifying and assessing the support provided by computerized tools to enhance forest management planning in real-world contexts. The book thus identifies the management planning problems that prevail world-wide to discuss the architecture and the components of the tools used to address them. Of importance is the report of architecture approaches, models and methods, knowledge management and participatory planning techniques used to address specific management planning problems. We think that this synthesis may provide effective support to research and outreach activities that focus on the development of forest management decision support systems. It may contribute further to support forest managers when defining the requirements for a tool that best meets their needs. The first chapter of the book provides an introduction to the use of decision support systems in the forest sector and lays out the FORSYS framework for reporting the experience and expertise acquired in each country. Emphasis is on the FORSYS ontology to facilitate the sharing of experiences needed to characterize and evaluate the use of computerized tools when addressing forest management planning problems. The twenty six country reports share a structure designed to underline a problem-centric focus. Specifically, they all start with the identification of the management planning problems that are prevalent in the country and they move on to the characterization and assessment of the computerized tools used to address them. The reports were led by researchers with background and expertise in areas that range from ecological modeling to forest modeling, management planning and information and communication technology development. They benefited from the input provided by forest practitioners and by organizations that are responsible for developing and implementing forest management plans. A conclusions chapter highlights the success of bringing together such a wide range of disciplines and perspectives. This book benefited from voluntary contributions by 94 authors and from the involvement of several forest stakeholders from twenty six countries in Europe, North and South America, Africa and Asia over a three-year period. We, the chair of FORSYS and the editorial committee of the publication, acknowledge and thank for the valuable contributions from all authors, editors, stakeholders and FORSYS actors involved in this project

Quantum dynamics of crystals of molecular nanomagnets inside a resonant cavity

It is shown that crystals of molecular nanomagnets exhibit enhanced magnetic relaxation when placed inside a resonant cavity. Strong dependence of the magnetization curve on the geometry of the cavity has been observed, providing evidence of the coherent microwave radiation by the crystals. A similar dependence has been found for a crystal placed between Fabry-Perot superconducting mirrors. These observations open the possibility of building a nanomagnetic microwave laser pumped by the magnetic field

Silicon isotopes in Antarctic sponges : an interlaboratory comparison

Cycling of deepwater silicon (Si) within the Southern Ocean, and its transport into other ocean basins, may be an important player in the uptake of atmospheric carbon, and global climate. Recent work has shown that the Si isotope (denoted by δ29Si or δ30Si) composition of deep sea sponges reflects the availability of dissolved Si during growth, and is a potential proxy for past deep and intermediate water silicic acid concentrations. As with any geochemical tool, it is essential to ensure analytical precision and accuracy, and consistency between methodologies and laboratories. Analytical bias may exist between laboratories, and sponge material may have matrix effects leading to offsets between samples and standards. Here, we report an interlaboratory evaluation of Si isotopes in Antarctic and sub-Antarctic sponges. We review independent methods for measuring Si isotopes in sponge spicules. Our results show that separate subsamples of non-homogenized sponges measured by three methods yield isotopic values within analytical error for over 80% of specimens. The relationship between δ29Si and δ30Si in sponges is consistent with kinetic fractionation during biomineralization. Sponge Si isotope analyses show potential as palaeoceaongraphic archives, and we suggest Southern Ocean sponge material would form a useful additional reference standard for future spicule analyses

The Orbit of the New Milky Way Globular Cluster FSR1716 =VVV-GC05

Indexación: Scopus.We use deep, multi-epoch near-IR images of the VISTA Variables in the Via Lictea (VVV) Survey to measure proper motions (PMs) of stars in the Milky Way globular cluster (GC) FSR1716 = VVV-GC05. The colormagnitude diagram of this object, made by using PM-selected members, shows an extended horizontal branch, nine confirmed RR Lyrae (RRL) members in the instability strip, and possibly several hotter stars extending to the blue. Based on the fundamental-mode (ab-type) RRL stars that move coherently with the cluster, we confirmed that FSR1716 is an Oosterhoff I GC with a mean period aPabn = 0.574 days. Intriguingly, we detect tidal extensions to both sides of this cluster in the spatial distribution of PM-selected member stars. Also, one of the confirmed RRabs is located -11 arcmin in projection from the cluster center, suggesting that FSR1716 may be losing stars due to the gravitational interaction with the Galaxy. We also measure radial velocities (RVs) for five cluster red giants selected using the PMs. The combination of RVs and PMs allow us to compute for the first time the orbit of this GC, using an updated Galactic potential. The orbit results to be confined within|Zmax| < 2.0 kpc, and has eccentricity 0.4 < e < 0.6, with perigalactic distance 1.5 < Rperi (kpc) < 2.3, and apogalactic distance 5.3 < Rapo (kpc) < 6.4. We conclude that, in agreement with its relatively low metallicity ([Fe/H] =-1.4 dex), this is an inner-halo GC plunging into the disk of the Galaxy. As such, this is a unique object with which to test the dynamical processes that contribute to the disruption of Galactic GCs. © 2018. The American Astronomical Society. All rights reserved.https://iopscience.iop.org/article/10.3847/1538-4357/aacd0

O Recorte Racial No Estudo Das Desigualdades Em Saúde

The article discusses an actual situation of living conditions and their impact on health of the population according race in the country and in the State of Sao Paulo, using information from secondary sources.2217991Ministério da Saúde (2000) Manual de doenças mais importantes, por razões étnicas, na população brasileira afro-descendente, , BRASIL. Brasília, DFCarvalho, J.A., Wood, C.H., (1994) A demografia da desigualdade no Brasil, , Rio de Janeiro: IpeaCunha, E.M.G.P., Panorama actual de las condiciones socioeconómicas y demográficas de la población negra brasileña y sus consecuencias en la salud (2007) Anais.., 9. , Jornadas Aepa, Córdoba, 2007. CórdobaCunha, E.M.G.P., Evidências de desigualdades raciais na mortalidade infantil (2006) Boletim Epidemiológico Paulista - Bepa, 3, pp. 58-62. , São Paulo. On-lineCunha, E.M.G.P., Mortalidade infantil por raça e cor (2005) Seminário Saúde da População Negra Estado de São Paulo 2004, pp. 103-116. , Batista, L.E.Kalckmann, S. São Paulo: Instituto de SaúdeCunha, E.M.G.P., Crianças paulistas: diferenças raciais ao nascer e ao morrer (2002) Anais..., 13. , Encontro Nacional De Estudos Populacionais, Ouro Preto. Belo Horizonte: Abep, 2002. CD-ROMCunha, E.M.G.P., Infant mortality and race: the differences of inequality (2001) Population change in Brazil: contemporary perspectives, pp. 333-336. , Hogan, D.J. (Org.). Campinas: Population Studies Center (Nepo/ Unicamp)Cunha, E.M.G.P., (2001) Condicionantes da mortalidade infantil segundo raça/cor no Estado de São Paulo, 1997-1998, , 2001. 180f. Tese (Doutorado em Saúde Coletiva) - Faculdade de Ciências Médicas, Universidade Estadual de Campinas, CampinasCunha, E.M.G.P., Raça: aspecto esquecido na iniqüidade em saúde no Brasil? (1997) Eqüidade e saúde: contribuições da epidemiologia, pp. 219-234. , Barata, R.B. et al. (Org.). Rio de Janeiro: Fiocruz/Abrasco. (Série Epidemiológica, n. 1)(2000) Boletim Dieese, , DIEESE. São Paulo, nov. Edição especialSíntese de indicadores sociais: uma análise das condições de vida da população brasileira, 2007 (2007) Estudos e Pesquisas Informação Demográfica e Socioeconômica, (21). , IBGE - Instituto Brasileiro De Geografia E Estatística, Rio de Janeiro(2006) PNAD 2006: microdados, , IBGE - Instituto Brasileiro De Geografia E Estatística. Rio de Janeiro(2001) Desigualdades raciais no Brasil, , http://www.ipea.gov.br/pub, IPEA - Instituto De Pesquisas Econômicas Aplicadas. Disponível em. Acesso em: 28 ago(2001) O perfil da discriminação no mercado de trabalho: um recorte de raça e gênero, , http://www.ipea.gov.br/pub, IPEA - Instituto De Pesquisas Econômicas Aplicadas. Disponível em: Acesso em: 28 agoPaixão, M., (2000) Brasil 2000: novos marcos para as relações sociais, , Rio de Janeiro: Fase, Meio magnéticoPaixão, M., Desenvolvimento humano e as desigualdades étnicas no Brasil: um retrato de final de século (2000) Proposta, 86. , Rio de Janeiro, set./nov(2007) Atlas racial brasileiro 2005, , Programa Das Nações Unidas Para O Desenvolvimento - Pnud/Cedeplar. Disponível em: Acesso em: 3 agoSant'Anna, W., (2000) Desigualdades étnico/raciais e de gênero no Brasil: as revelações possíveis dos índices de desenvolvimento humano e índice de desenvolvimento ajustado ao gênero, , Rio de Janeiro, out. Mimeografad

Quasi-Degenerate Neutrino Masses in Terms of Mass-Squared Differences

The absolute neutrino masses are obtained in terms of the atmospheric and solar mass-squared differences within the framework of low energy phenomenology by suggestion of a quantitative analogy between the hierarchies of the neutrino and charged lepton mass ratios. It points to a quasi-degenerate three neutrino mass pattern with the neutrino mass scale likely located in the range 0.1 -- 0.3 eV, and best-fit value m = 0.18 -- 0.20 eV. Restrictions on the neutrino mass scale from the WMAP data are considered. Possible indirect evidence in favor of quasi-degenerate neutrino masses is noted.Comment: 8 pages, PDF, no figures. Partly revised versio