Redistributive effects of regional transfers: a conceptual framework

This paper presents a conceptual framework to analyse the redistributive impact of transfers in the context of a decentralized economy. The framework is illustrated by means of a numerical example that describes an economy with three regions and two levels of government -the central level and the regional level-. With this set up, the paper analyses a variety of transfer systems and considers its effects on redistribution using as benchmark a centralized version of this economy, in which tax capacity is unevenly distributed across the three regions and central government public expenditure is distributed across regions according to their population

The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain''s inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound samples, the type of DTT and the group of developed and developing FDI partner countries. Moreover, interpretation of results differs depending on the fixed or random effects estimation technique used. The paper also analyses the effect on FDI of the rules agreed in DTTs and applied by the investors'' residence country in order to correct international double taxation. The authors conclude that the tax saving derived from the application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax saving provided by the application by the partner countries of the territorial system does not have a significant effect on the investment of these countries into Spain

TIPS treatment in a patient with severe lower gastrointestinal bleeding with a misdiagnosis of cirrhotic portal hypertension.

Abernethy malformation is a rare abnormal embryological development of splanchnic venous system characterised by the presence of a congenital extrahepatic portosystemic shunt. We present a rare case of an adult male patient that was admitted with severe lower gastrointestinal bleeding, requiring multiple blood transfusions. The patient's medical history and the laboratory tests performed led to the misdiagnosis of a congenital Abernethy malformation. We present a rare case, discussing the reasons for the misdiagnosis and we conclude that management of clinical data and imaging are highly important to discard these types of congenital malformations that can mimic a portal hypertension condition

Biosurfactant-mediated biodegradation of straight and methyl-branched alkanes by Pseudomonas aeruginosa ATCC 55925

Accidental oil spills and waste disposal are important sources for environmental pollution. We investigated the biodegradation of alkanes by Pseudomonas aeruginosa ATCC 55925 in relation to a rhamnolipid surfactant produced by the same bacterial strain. Results showed that the linear C11-C21 compounds in a heating oil sample degraded from 6% to 100%, whereas the iso-alkanes tended to be recalcitrant unless they were exposed to the biosurfactant; under such condition total biodegradation was achieved. Only the biodegradation of the commercial C12-C19 alkanes could be demonstrated, ranging from 23% to 100%, depending on the experimental conditions. Pristane (a C19 branched alkane) only biodegraded when present alone with the biosurfactant and when included in an artificial mixture even without the biosurfactant. In all cases the biosurfactant significantly enhanced biodegradation. The electron scanning microscopy showed that cells depicted several adaptations to growth on hydrocarbons, such as biopolymeric spheres with embedded cells distributed over different layers on the spherical surfaces and cells linked to each other by extracellular appendages. Electron transmission microscopy revealed transparent inclusions, which were associated with hydrocarbon based-culture cells. These patterns of hydrocarbon biodegradation and cell adaptations depended on the substrate bioavailability, type and length of hydrocarbon

Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector

Use of flow-cytometry to distinguish between haploid and diploid strains of Aspergillus fumigatus

Many filamentous fungi with general interest such as plant/human pathogens and enzyme/antibiotic producers lack a sexual cycle. Since sexual crosses are unavailable in these species, the parasexual analysis, apart from physical mapping, is the only way of mapping the chromosomes. The use of the parasexual cycle requires a method to distinguish between haploids and diploids. Here, we report the use of flow-cytometry to distinguish clearly between haploid and diploid strains of Aspergillus fumigatus, a very rapid, simple and accurate technique that can be applied to parasexual analysis in other filamentous fungi

Spider Fauna (Araneae: Araneomorphae) in Natural Grasslands of Uruguay with Different Livestock Management

In Uruguay natural grasslands sustain cattle ranching and are the country’s main renewable resource. This ecosystem not only serves a productive function, but also functions in geophysical processes of soils and sustaining the nation’s biodiversity through complex trophic webs (Berretta 2009). Increased pressure from human activities that exploit natural resources makes it necessary to possess tools for detecting disturbances in ecosystems and assessing their conservation status. Identifying indicator taxa is essential for evaluating the degree of impact on natural grasslands and for applying this in the development of management plans for this habitat type (Avalos et al. 2007; Cardoso et al. 2004). Terrestrial arthropods are convenient biological indicators due to their sensitivity and fast response to changes in their environment. Additionally, they can be studied through cheap and simple surveys (Gardner et al. 2008). The order Araneae is the seventh most diverse group in the animal kingdom (Coddington and Levi 1991). Spiders are the most abundant generalist predatory arthropods in most terrestrial ecosystems; they regulate herbivore populations and occupy a key position in food webs (Lawrence and Wise 2000, Ferris et al. 2000). They are involved in important biological processes in most habitats (Ziesche and Roth 2008; Van Hook 1971). In addition to the fact that this group is poorly known in Uruguayan grasslands, this study tries to gain knowledge and compare the structure and composition of the spider fauna of natural grassland in two nearby areas under different cattle management

Bird and Mammal Fauna Assemblages in Well-Preserved Natural Grasslands of Uruguay with Different Livestock Management

The aim of this study is to assess the composition of mammalian and avian communities in sites under two different cattle management plans: one where sheep are present along bovine cattle and another where pastures are grazed solely by bovines