The Acquisitions Proposals and Their Effect on Corporations, Shareholders and Creditors: Reform of Reorganizations and Liquidations

Mr. Faber sets the stage for the debate on the need for reform of our present system by summarizing some basic principles of current law, together with the exceptions that developed over the years. Mr. Faber makes the case for re-examination of Subchapter C, as well as other portions of the tax law. Mr. LeDuc seeks a framework within which to construct a tentative answer to the question that this conference is about: must corporate and shareholder income be taxed complexly? Mr. LeDuc suggests that, in order to create a framework to analyze the necessity for complexity in taxation of corporations and shareholders, we therefore have to look at the problem on both the substantive and procedural planes, and presents a four step framework to analyze the problem

Cannon Beach Case Study Report

70 pp. Bookmarks supplied by UO.The purpose of this report is to document the community post-disaster recovery planning forum outcomes in Cannon Beach as a case study. This report can be used by the City to guide the implementation of long term post-disaster recovery planning activities. Additionally, the city can use the report as a foundation to develop a local mitigation plan to meet the requirements set forth in the Disaster Mitigation Act 2000. The Case Study is also an important resource for the development of the Forum Manual and Lessons Learned Report as described in Phases Two and Three. This report is complete as of June 30, 2006. This report contains recovery planning-related research, information, and findings specific to Cannon Beach and includes the following sections: - Section 1: Community Profile - This section describes Cannon Beach in terms of geography, population, economy, land and development, and critical facilities and infrastructure. - Section 2: Existing Policy Framework for Post-Disaster Recovery - This section documents plans and policies that already exist within Cannon Beach that could be utilized to implement post-disaster recovery planning-related activities. - Section 3: Forum Outcomes - This section documents the issues and priorities that Cannon Beach forum participants identified during the planning process. - Section 4: Post-Disaster Recovery Framework and Recommendations - This section provides an overview of how Cannon Beach can organize the plan for long-term post-disaster recovery and also outlines specific activities that can be implemented locally - Appendix A-D: Individually Identified and Prioritized Issues - This section lists all of the individual issues identified by forum participants for each of the four themes - population, economy, critical facilities and infrasturcture, and land and development

Atualização da Biblioteca Digital da Produção Intelectual da USP : melhorias & resultados

Atualização do DSPACE, implemenção de todas as funcionalidades e as novas funções da versão 3.1\ud Comparação das versões utilizadas do DSpace para avaliação dos benefícios no desempenho, com a adoção de novos serviços e implementações, plug-ins e integração com banco corporativo da Universidade.\ud

Grey wolf genomic history reveals a dual ancestry of dogs

The grey wolf (Canis lupus) was the first species to give rise to a domestic population, and they remained widespread throughout the last Ice Age when many other large mammal species went extinct. Little is known, however, about the history and possible extinction of past wolf populations or when and where the wolf progenitors of the present-day dog lineage (Canisfamiliaris) lived(1-8). Here we analysed 72 ancient wolf genomes spanning the last 100,000 years from Europe, Siberia and North America. We found that wolf populations were highly connected throughout the Late Pleistocene, with levels of differentiation an order of magnitude lower than they are today. This population connectivity allowed us to detect natural selection across the time series, including rapid fixation of mutations in the gene IFT8840,000-30,000 years ago. We show that dogs are overall more closely related to ancient wolves from eastern Eurasia than to those from western Eurasia, suggesting a domestication process in the east. However, we also found that dogs in the Near East and Africa derive up to half of their ancestry from a distinct population related to modern southwest Eurasian wolves, reflecting either an independent domestication process or admixture from local wolves. None of the analysed ancient wolf genomes is a direct match for either of these dog ancestries, meaning that the exact progenitor populations remain to be located.Peer reviewe

Genetic Studies of Leptin Concentrations Implicate Leptin in the Regulation of Early Adiposity.

Leptin influences food intake by informing the brain about the status of body fat stores. Rare LEP mutations associated with congenital leptin deficiency cause severe early-onset obesity that can be mitigated by administering leptin. However, the role of genetic regulation of leptin in polygenic obesity remains poorly understood. We performed an exome-based analysis in up to 57,232 individuals of diverse ancestries to identify genetic variants that influence adiposity-adjusted leptin concentrations. We identify five novel variants, including four missense variants, in LEP, ZNF800, KLHL31, and ACTL9, and one intergenic variant near KLF14. The missense variant Val94Met (rs17151919) in LEP was common in individuals of African ancestry only, and its association with lower leptin concentrations was specific to this ancestry (P = 2 × 10-16, n = 3,901). Using in vitro analyses, we show that the Met94 allele decreases leptin secretion. We also show that the Met94 allele is associated with higher BMI in young African-ancestry children but not in adults, suggesting that leptin regulates early adiposity

Genome-wide meta-analysis uncovers novel loci influencing circulating leptin levels

Leptin is an adipocyte-secreted hormone, the circulating levels of which correlate closely with overall adiposity. Although rare mutations in the leptin (LEP) gene are well known to cause leptin deficiency and severe obesity, no common loci regulating circulating leptin levels have been uncovered. Therefore, we performed a genome-wide association study (GWAS) of circulating leptin levels from 32,161 individuals and followed up loci reaching P <10(-6) in 19,979 additional individuals. We identify five loci robustly associated (P <5 x 10(-8)) with leptin levels in/near LEP, SLC32A1, GCKR, CCNL1 and FTO. Although the association of the FTO obesity locus with leptin levels is abolished by adjustment for BMI, associations of the four other loci are independent of adiposity. The GCKR locus was found associated with multiple metabolic traits in previous GWAS and the CCNL1 locus with birth weight. Knockdown experiments in mouse adipose tissue explants show convincing evidence for adipogenin, a regulator of adipocyte differentiation, as the novel causal gene in the SLC32A1 locus influencing leptin levels. Our findings provide novel insights into the regulation of leptin production by adipose tissue and open new avenues for examining the influence of variation in leptin levels on adiposity and metabolic health.Peer reviewe