Tariff evasion and customs corruption : does pre-shipment inspection help?

The authors provide a new approach to the evaluation of pre-shipment inspection (PSI) programs as ways of improving tariff-revenue collection and reducing fraud when customs administrations are corrupt. They build a model highlighting the contribution of surveillance firms to the generation of information and describing how incentives for fraud and collusive behavior between importers and customs are affected by the introduction of PSI. The authors show theoretically that the introduction of PSI has an ambiguous effect on the level of customs fraud. Empirically, the econometric results suggest that PSI reduced fraud in the Philippines, it increased it in Argentina, and did not have significant impact in Indonesia.Trade Policy,Export Competitiveness,Environmental Economics&Policies,Common Carriers Industry,Transport and Trade Logistics,Export Competitiveness,Trade Policy,Multi Modal Transport,Trade and Regional Integration,Common Carriers Industry

Morphology and structure of ABS membranes filled with two different activated carbons

Mixed matrix-composite membranes (MMCM) for gas separation are prepared and characterized in this work. Acrylonitrile-butadiene-styrene (ABS) copolymer was used for the continuum phase of the membrane filled with two different activated carbons (AC). The so-obtained membranes have been characterized by gas permeability, optical microscopy, electronic microscopy and atomic force microscopy. The membranes have different roughness on both their surfaces but are always recovered by the polymeric material. Better ABS-AC adhesion has been always reached giving high selectivity and permeability for CO2 / CH4. Such intimate contact can be attributed to the rubber properties of the butadiene-styrene chains in ABS. The morphological characteristics and the increase in both permeability and selectivity with the volume fraction of the filler are explained in terms of the properties of pure activated carbons.Fil: Marchese, Jose. Universidad Nacional de San Luis; Argentina. Universidad Nacional de San Luis. Facultad de Ciencias Fisico Matematicas y Naturales. Departamento de Fisica. Laboratorio de Ciencias de Superficies y Medios Porosos; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - San Luis; ArgentinaFil: Anson, M.. Universidad Nacional de San Luis; Argentina. Universidad Nacional de San Luis. Facultad de Ciencias Fisico Matematicas y Naturales. Departamento de Fisica. Laboratorio de Ciencias de Superficies y Medios Porosos; ArgentinaFil: Ochoa, Nelio Ariel. Universidad Nacional de San Luis; Argentina. Universidad Nacional de San Luis. Facultad de Ciencias Fisico Matematicas y Naturales. Departamento de Fisica. Laboratorio de Ciencias de Superficies y Medios Porosos; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - San Luis; ArgentinaFil: Prádanos, P.. Universidad de Valladolid; EspañaFil: Palacio, L.. Universidad de Valladolid; EspañaFil: Hernández, A.. Universidad de Valladolid; Españ

ANÁLISIS DE LOS MÉTODOS DE VALORACIÓN UTILIZADOS EN LA PRÁCTICA: UN ESTUDIO CON AUDITORES INDEPENDIENTES BRASILEÑOS

The principal objectives of this article were to investigate the methods used in determining the value of Brazilian companies, to identify the reasons that lead companies to ask for a valorization, to demonstrate the relationship between accounting and the valorization processes of companies and to identify companies that employ these processes. The sample group was made up of 300 independent auditors while the work used a sample of 34 companies. The instrument used for data collection was a questionnaire of closed questions, divided into five parts. This instrument was applied during the months of February, March and April 2006. In regard to the degree of utilization of valorization methods, the results ndicate great frequency of use of methods that are based on cash flow. The reason for the value determination and the situation that the company finds itself in are essential for determining the method and the use of combined methods. In terms of the most important items at the moment of valorization what stand out are the quality and quantity of accounting information that is available. The current work indicates that all those questioned used accounting in the valorization process. It can be stated that the accounting information most used are financial, commercial, labor and hiring contracts and the companies’ account books. Key words: Valorization of companies. Valorization methods. Independent auditors.El artículo ha tenido como principales objetivos investigar cuales son los métodos utilizados para valorar las empresas brasileñas, identificar los motivos que llevan a las empresas a solicitar una valoración, demostrar la relación entre la contabilidad y los procesos de valoración de empresas e identificar a empresas que realizan esos procesos. El universo de la investigación ha sido 300 auditores independientes y el trabajo ha contado con una muestra de 34 empresas. El instrumento utilizado para la colecta de datos ha sido el cuestionario dividido en 5 partes y con preguntas cerradas. El mismo ha sido aplicado en los meses de febrero, marzo y abril de 2006. Con respecto al grado de utilización de los métodos de valoración los resultados indican la gran frecuencia de utilización de los métodos basados en el flujo de caja. El motivo de la valoración y la situación que se encuentra la empresa es esencial para determinar el método y la utilización de métodos combinados. Los ítems más importantes en el momento de la valoración se destaca la cantidad y calidad de la información contable disponible, el motivo de la valoración y los intangibles. El trabajo indica que todos los encuestados utilizan de la contabilidad en los procesos de valoración. Constatase que las informaciones ajenas de la contabilidad más utilizadas son los contratos de financiación, comerciales, arrendamiento, laborares y los libros de actas de la sociedad. Palavras claves: Valoración de empresas. Métodos de Valoración. Auditores independientes.Os principais objetivos deste artigo foram pesquisar quais são os métodos utilizados para avaliar as empresas brasileiras, identificar os motivos que levam as empresas a solicitarem uma avaliação, demonstrar a relação entre a contabilidade e os processos de avaliação de empresas e identificar empresas que realizam esses processos. O universo da pesquisa foram 300 auditores independentes e o trabalho contou com uma amostra de 34 empresas. O instrumento utilizado na coleta de dados foi um questionário dividido em cinco partes e com perguntas de múltipla escolha. Foi aplicado nos meses de fevereiro, março e abril de 2006. Em relação ao grau de uso dos métodos de avaliação, os resultados indicam grande freqüência de uso dos métodos baseados no fluxo de caixa. O motivo da avaliação e a situação em que se encontra a empresa são essenciais para determinar o método e o uso de métodos combinados. Como itens mais importantes no momento da avaliação, destacam-se a quantidade e a qualidade da informação contábil disponível, o motivo da avaliação e os intangíveis. O trabalho indica que todos que responderam ao questionário se utilizam da Contabilidade nos processos de avaliação. Percebe-se que as informações não contábeis mais utilizadas são os contratos de financiamento, comerciais, arrendamento, laborais e os livros de atas da sociedade. Palavras-chave: Avaliação de empresas. Métodos de avaliação. Auditores independentes

Mapping DNA conformations and interactions within the binding cleft of bacteriophage T4 single-stranded DNA binding protein (gp32) at single nucleotide resolution

12 pagesIn this study, we use single-stranded DNA (oligo-dT) lattices that have been position-specifically labeled with monomer or dimer 2-aminopurine (2-AP) probes to map the local interactions of the DNA bases with the nucleic acid binding cleft of gp32, the single-stranded binding (ssb) protein of bacteriophage T4. Three complementary spectroscopic approaches are used to characterize these local interactions of the probes with nearby nucleotide bases and amino acid residues at varying levels of effective protein binding cooperativity, as manipulated by changing lattice length. These include: (i) examining local quenching and enhancing effects on the fluorescence spectra of monomer 2-AP probes at each position within the cleft; (ii) using acrylamide as a dynamic-quenching additive to measure solvent access to monomer 2-AP probes at each ssDNA position; and (iii) employing circular dichroism spectra to characterize changes in exciton coupling within 2-AP dimer probes at specific ssDNA positions within the protein cleft. The results are interpreted in part by what we know about the topology of the binding cleft from crystallographic studies of the DNA binding domain of gp32 and provide additional insights into how gp32 can manipulate the ssDNA chain at various steps of DNA replication and other processes of genome expression.NIH-NIGMS grant [GM-15792 to P.H.v.H., Andrew H. Marcus, co-PIs]; Dreyfus Senior Mentor Undergraduate Research Award (to P.H.v.H,) that provided partial support for B.C. and A.D.; Monmouth University Creativity and Research Grant (to D.J., in part). Funding for open access charge: University of Oregon Library System; NIH Grant

A Short-Run Analysis of Exchange Rates and International Trade with an Application to Australia, New Zealand, and Japan

The information and communication technology (ICT) revolution of the past 3 decades has transformed the world into an integrated marketplace. Today, producers and consumers alike are able to compare the prices of local businesses and worldwide sellers. For an increasing number of tradable goods, they can take advantage of arbitrage opportunities between online and offline transactions. One of the key exogenous elements behind this arbitrage is exchange rate movements. The existing literature on exchange rates has concluded that nominal prices can be assumed to be rigid, which thus opens the door to short-term international arbitrage. However, empirical evidence of international short-term arbitrage has so far been lacking due to data constraints. In this paper, we first present a new dataset that holds records on daily international exchanges of goods, namely those sent through the international postal logistics network. We then combine this data set with daily data on international exchange rate movements to test the hypothesis of international arbitrage. Applying different econometric techniques, we show that in an environment of floating exchange rates, almost instantaneous short-term international arbitrage is indeed occurring and that it has a persistent effect. The effect seems to be particularly pronounced in the developed countries of Asia and the Pacific

The International Postal Network and Other Global Flows as Proxies for National Wellbeing.

The digital exhaust left by flows of physical and digital commodities provides a rich measure of the nature, strength and significance of relationships between countries in the global network. With this work, we examine how these traces and the network structure can reveal the socioeconomic profile of different countries. We take into account multiple international networks of physical and digital flows, including the previously unexplored international postal network. By measuring the position of each country in the Trade, Postal, Migration, International Flights, IP and Digital Communications networks, we are able to build proxies for a number of crucial socioeconomic indicators such as GDP per capita and the Human Development Index ranking along with twelve other indicators used as benchmarks of national well-being by the United Nations and other international organisations. In this context, we have also proposed and evaluated a global connectivity degree measure applying multiplex theory across the six networks that accounts for the strength of relationships between countries. We conclude by showing how countries with shared community membership over multiple networks have similar socioeconomic profiles. Combining multiple flow data sources can help understand the forces which drive economic activity on a global level. Such an ability to infer proxy indicators in a context of incomplete information is extremely timely in light of recent discussions on measurement of indicators relevant to the Sustainable Development Goals.Project LASAGNE Contract No. 318132 (STREP) - funded by the European CommissionThis is the final version of the article. It first appeared from PLOS via http://dx.doi.org/10.1371/journal.pone.015597

Arylpyrrole and fipronil analogues that inhibit the motility and/or development of Haemonchus contortus in vitro

Due to widespread drug resistance in parasitic nematodes, there is a need to develop new anthelmintics. Given the cost and time involved in developing a new drug, the repurposing of known chemicals can be a promising, alternative approach. In this context, we tested a library (n = 600) of natural product-inspired pesticide analogues against exsheathed third stage-larvae (xL3s) of Haemonchus contortus (barber's pole worm) using a whole-organism, phenotypic screening technique that measures the inhibition of motility and development in treated larvae. In the primary screen, we identified 32 active analogues derived from chemical scaffolds of arylpyrrole or fipronil. The seven most promising compounds, selected based on their anthelmintic activity and/or limited cytotoxicity, are arylpyrroles that reduced the motility of fourth-stage larvae (L4s) with significant potency (IC50 values ranged from 0.04 ± 0.01 μM to 4.25 ± 0.82 μM, and selectivity indices ranged from 10.6 to 412.5). Since the parent structures of the active compounds are uncouplers of oxidative phosphorylation, we tested the effect of selected analogues on oxygen consumption in xL3s using the Seahorse XF24 flux analyser. Larvae treated with the test compounds showed a significant increase in oxygen consumption compared with the untreated control, demonstrating their uncoupling activity. Overall, the results of the present study have identified natural product-derived molecules that are worth considering for chemical optimisation as anthelmintic drug leads. Keywords: Arylpyrrole, Fipronil, Haemonchus contortus, Anthelmintic, Drug discover

Where is VALDO? VAscular Lesions Detection and segmentatiOn challenge at MICCAI 2021

Imaging markers of cerebral small vessel disease provide valuable information on brain health, but their manual assessment is time-consuming and hampered by substantial intra- and interrater variability. Automated rating may benefit biomedical research, as well as clinical assessment, but diagnostic reliability of existing algorithms is unknown. Here, we present the results of the VAscular Lesions DetectiOn and Segmentation (Where is VALDO?) challenge that was run as a satellite event at the international conference on Medical Image Computing and Computer Aided Intervention (MICCAI) 2021. This challenge aimed to promote the development of methods for automated detection and segmentation of small and sparse imaging markers of cerebral small vessel disease, namely enlarged perivascular spaces (EPVS) (Task 1), cerebral microbleeds (Task 2) and lacunes of presumed vascular origin (Task 3) while leveraging weak and noisy labels. Overall, 12 teams participated in the challenge proposing solutions for one or more tasks (4 for Task 1-EPVS, 9 for Task 2-Microbleeds and 6 for Task 3-Lacunes). Multi-cohort data was used in both training and evaluation. Results showed a large variability in performance both across teams and across tasks, with promising results notably for Task 1-EPVS and Task 2-Microbleeds and not practically useful results yet for Task 3-Lacunes. It also highlighted the performance inconsistency across cases that may deter use at an individual level, while still proving useful at a population level

Investigating the causal relationship of c-reactive protein with 32 complex somatic and psychiatric outcomes: a large-scale cross-consortium mendelian randomization study

BackgroundC-reactive protein (CRP) is associated with immune, cardiometabolic, and psychiatric traits and diseases. Yet it is inconclusive whether these associations are causal. Methods and FindingsWe performed Mendelian randomization (MR) analyses using two genetic risk scores (GRSs) as instrumental variables (IVs). The first GRS consisted of four single nucleotide polymorphisms (SNPs) in the CRP gene (GRSCRP), and the second consisted of 18 SNPs that were significantly associated with CRP levels in the largest genome-wide association study (GWAS) to date (GRSGWAS). To optimize power, we used summary statistics from GWAS consortia and tested the association of these two GRSs with 32 complex somatic and psychiatric outcomes, with up to 123,865 participants per outcome from populations of European ancestry. We performed heterogeneity tests to disentangle the pleiotropic effect of IVs. A Bonferroni-corrected significance level of less than 0.0016 was considered statistically significant. An observed p-value equal to or less than 0.05 was considered nominally significant evidence for a potential causal association, yet to be confirmed. The strengths (F-statistics) of the IVs were 31.92–3,761.29 and 82.32–9,403.21 for GRSCRP and GRSGWAS, respectively. CRP GRSGWAS showed a statistically significant protective relationship of a 10% genetically elevated CRP level with the risk of schizophrenia (odds ratio [OR] 0.86 [95% CI 0.79–0.94]; p < 0.001). We validated this finding with individual-level genotype data from the schizophrenia GWAS (OR 0.96 [95% CI 0.94–0.98]; p < 1.72 × 10−6). Further, we found that a standardized CRP polygenic risk score (CRPPRS) at p-value thresholds of 1 × 10−4, 0.001, 0.01, 0.05, and 0.1 using individual-level data also showed a protective effect (OR < 1.00) against schizophrenia; the first CRPPRS (built of SNPs with p < 1 × 10−4) showed a statistically significant (p < 2.45 × 10−4) protective effect with an OR of 0.97 (95% CI 0.95–0.99). The CRP GRSGWAS showed that a 10% increase in genetically determined CRP level was significantly associated with coronary artery disease (OR 0.88 [95% CI 0.84–0.94]; p < 2.4 × 10−5) and was nominally associated with the risk of inflammatory bowel disease (OR 0.85 [95% CI 0.74–0.98]; p < 0.03), Crohn disease (OR 0.81 [95% CI 0.70–0.94]; p < 0.005), psoriatic arthritis (OR 1.36 [95% CI 1.00–1.84]; p < 0.049), knee osteoarthritis (OR 1.17 [95% CI 1.01–1.36]; p < 0.04), and bipolar disorder (OR 1.21 [95% CI 1.05–1.40]; p < 0.007) and with an increase of 0.72 (95% CI 0.11–1.34; p < 0.02) mm Hg in systolic blood pressure, 0.45 (95% CI 0.06–0.84; p < 0.02) mm Hg in diastolic blood pressure, 0.01 ml/min/1.73 m2 (95% CI 0.003–0.02; p < 0.005) in estimated glomerular filtration rate from serum creatinine, 0.01 g/dl (95% CI 0.0004–0.02; p < 0.04) in serum albumin level, and 0.03 g/dl (95% CI 0.008–0.05; p < 0.009) in serum protein level. However, after adjustment for heterogeneity, neither GRS showed a significant effect of CRP level (at p < 0.0016) on any of these outcomes, including coronary artery disease, nor on the other 20 complex outcomes studied. Our study has two potential limitations: the limited variance explained by our genetic instruments modeling CRP levels in blood and the unobserved bias introduced by the use of summary statistics in our MR analyses. ConclusionsGenetically elevated CRP levels showed a significant potentially protective causal relationship with risk of schizophrenia. We observed nominal evidence at an observed p < 0.05 using either GRSCRP or GRSGWAS—with persistence after correction for heterogeneity—for a causal relationship of elevated CRP levels with psoriatic osteoarthritis, rheumatoid arthritis, knee osteoarthritis, systolic blood pressure, diastolic blood pressure, serum albumin, and bipolar disorder. These associations remain yet to be confirmed. We cannot verify any causal effect of CRP level on any of the other common somatic and neuropsychiatric outcomes investigated in the present study. This implies that interventions that lower CRP level are unlikely to result in decreased risk for the majority of common complex outcomes

A communal catalogue reveals Earth’s multiscale microbial diversity

Our growing awareness of the microbial world’s importance and diversity contrasts starkly with our limited understanding of its fundamental structure. Despite recent advances in DNA sequencing, a lack of standardized protocols and common analytical frameworks impedes comparisons among studies, hindering the development of global inferences about microbial life on Earth. Here we present a meta-analysis of microbial community samples collected by hundreds of researchers for the Earth Microbiome Project. Coordinated protocols and new analytical methods, particularly the use of exact sequences instead of clustered operational taxonomic units, enable bacterial and archaeal ribosomal RNA gene sequences to be followed across multiple studies and allow us to explore patterns of diversity at an unprecedented scale. The result is both a reference database giving global context to DNA sequence data and a framework for incorporating data from future studies, fostering increasingly complete characterization of Earth’s microbial diversity