The Effects of Pre-Race Apnoeas on 400-m Freestyle Swimming Performance

This study aimed to establish whether a series of three apnoeas prior to a 400-m freestyle time-trial affected swimming performance when compared to, and combined with a warm-up. Nine (6 males, 3 females) regional to national standard swimmers completed four 400-m freestyle time-trials in 4 randomized conditions: without warm-up or apnoeas (CON), warm-up only (WU), apnoeas only (AP) and warm-up and apnoeas (WUAP). Time-trial performance was significantly improved after WUAP (275.79 ±12.88 s) compared to CON (278.66 ±13.31 s, P = 0.035) and AP (278.64 ±4.10 s, P =0.015). However, there were no significant differences between the WU (276.01 ±13.52 s, P >0.05), and other interventions. Spleen volume compared to baseline was significantly reduced following the apnoeas by a maximum of ~45% in the WUAP and by ~20% in WU. This study showed that the combination of a warm-up with apnoeas could significantly improve 400-m freestyle swim performance compared to a control and apnoea intervention. Further investigation into whether long-term apnoea training can enhance this response is justified

Plant breeding increases spring wheat yield potential in Afghanistan

Wheat (Triticum aestivum L.) is an essential food security crop in Afghanistan. To determine the contribution of wheat breeding to increasing productivity, we analyzed data obtained from 192 trials conducted over 11 locations from 2002–2003 to 2015–2016. Using this data, we estimated annual genetic gains for grain yield, days to heading and plant height over the 14-yr period. We used best linear unbiased estimates to measure genetic gains across CIMMYT Elite Spring Wheat Yield Trials per se and for the top 5 and top 10% performing genotypes relative to checks. Mean realized genetic gain for grain yield was 115 kg ha–1 yr−1, whereas the top 10 genotypes achieved annual yield gains of 123 kg ha–1. The continually replaced local check. s also contributed an annual genetic gain for yield of 107 kg ha–1. The associated adaptive traits days to heading and plant height varied in their response over time with the top 10 yielding genotypes having a 1.82 d annual reduction in heading date while plant height increased by 0.77 cm yr−1 for the same set of genotypes. Results show that continual breeding improvements confer yield gains, contributing to increasing Afghan wheat productivity. This has wider relevance for demonstrating the value of continued investment in public sector plant breeding supporting wheat production and food security in Central Asia

Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)

The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic capital budgeting model we analyze the impacts of selected loss-offset limitations currently existing in the EU under both concepts on corporate crossborder real investments of MNE. The analyses show that replacing Separate Accounting by either concept can lead to increasing profitability due to cross-border loss compensation. However, if the profitability increases, the study indicates that the main criteria of decisions on location are the tax rate divergences within the EU Member States. High tax rate differentials in the Member States imply significant redistribution of tax payments under CCCTB and ETAS. The results clarify that in both reform proposals tax payment reallocations occur in favor of the holding. National loss-offset limitations and minimum taxation concepts in tendency lose their impact on the profitability under both proposals. However, we found scenarios in which national minimum taxation can encroach upon the group level, although in our model the minimum taxation's impacts seem to be slight. Moreover, we identify harmful paradoxes in ETAS due to the tax credit mechanism. Our results can contribute to the current discussion on corporate group tax harmonization within the EU and other economic zones, e.g. the US, and help to anticipate the tax effects of lossoffset restrictions under the respective tax systems

Cross-Border Acquisitions and Corporate Taxes: Efficiency and Tax Revenues

We find that reduced foreign corporate taxes may lead to inefficient foreign acquisitions if complementarities between foreign and domestic assets are low, and to efficient foreign acquisitions if such complementarities are high. Moreover, with large complementarities, foreign acquisitions can increase domestic tax revenues. The reason is that in the bidding competition between the foreign firms, all benefits from the acquisition, including tax advantages and evaded taxes, are competed away and captured by the domestic seller which, in turn, pays capital gains tax on the proceeds. Technical issues in the tax code, such as the treatment of goodwill deductibility, is also shown to crucially affect the pattern of foreign acquisitions

Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

This paper is a substantial revision of a paper presented at the 71st Annual Congress of the International Institute of Public Finance (Dublin, 20–23 August, 2015), which was issued under the title Tackling Spillovers by Taxing Corporate Income in the European Union at Source, as CPB Discussion Paper 324 (February 2016) and as CESifo Working Paper No. 5790 (March 2016).This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current regimes give rise to various instate and interstate spillovers, which violate the basic tenets—neutrality and subsidiarity—of the single market. The trade-offs between the implications of these tenets—harmonization and diversity, respectively—can be reconciled by a bottom-up strategy of strengthening source-based taxation and narrowing differences in tax rates. The strategy starts with dual income taxation, proceeds with final source withholding taxes and rate coordination, and is made complete by comprehensive business income taxation. Common base and cash flow taxation are not favored.http://link.springer.com/journal/10797am2017Economic

S -Adenosyl- l -homocysteine in brain

Administration of methionine sulfoximine (MSO) to rats and mice significantly decreased cerebral levels of S -adenosyl- l -homocysteine (AdoHcy). Concurrent administration of methionine prevented this decrease and, when methionine was given alone, significantly elevated AdoHcy levels resulted in both species. Regionally, AdoHcy levels varied from 20 nmol/g in rat cerebellum and spinal cord to about 60 nmol/g in hypothalamus and midbrain. MSO decreased AdoHcy in all regions tested except striatum, midbrain, and spinal cord. AdoMet/AdoHcy ratios (methylation index) varied from 0.48 in hypothalamus to 2.4 in cerebellum, and MSO administration decreased these ratios in all regions except hypothalamus. AdoHcy hydrolase activity was lowest in hypothalamus, highest in brainstem and, generally, varied inversely with regional AdoHcy levels. MSO decreased AdoHcy hydrolase activity in all regions except hypothalamus and spinal cord. Cycloleucine administration resulted in significantly decreased levels of mouse brain AdoHcy, whereas the administration of dihydroxyphenylalanine (DOPA) failed to affect AdoHcy levels. It is concluded that (a) cerebral AdoHcy levels are more tightly regulated than are those of AdoMet after MSO administration, (b) slight fluctuations of AdoHcy levels may be important in regulating AdoHcy hydrolase activity and hence AdoHcy catabolism in vivo, (c) the AdoMet/AdoHcy ratio reflects the absolute AdoMet concentration rather than the transmethylation flux, (d) the decreased AdoMet levels in midbrain, cortex, and striatum after MSO with no corresponding decrease in AdoHcy suggest an enhanced AdoMet utilization, hence an increased transmethylation in the MSO preconvulsant state.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/45411/1/11064_2004_Article_BF00966019.pd

Some technique-dependent patterns of collateral flow during cerebral angiography

During selective transfemoral catheter cerebral angiography, anastomoses between external carotid branches and the vertebral artery, between the vertebral and deep or ascending cervical arteries, and between the middle meningeal and ophthalmic arteries can be demonstrated fairly frequently in patients with no known vascular abnormalities. One can occasionally show bidirectional filling of these anastomoses depending on the vessel injected. Visualization of these anastomoses occurs to a variable degree and is sometimes entirely technique-dependent, reflecting a transient increase in the intraluminal pressure during the injection of contrast medium.-Thus, demonstration of extracranial collateral arterial flow during cerebral angiography should not necessarily be interpreted as an abnormal phenomenon, such as may be seen with arterial occlusive disease, vascular malformation, or a very vascular tumor. Au cours de l'angiographie cérébrale parcathétérismes sélectifs par voie fémorale, peuvent apparaître des anastomoses entre des branches carotidiennes externes et l'artère vertébrale, entre l'artère vertébrale et les artères cérébrales profondes ou ascendantes et entre l'artère méningée moyenne et l'artère ophtalmique. Occasionnellement, on peut mettre en évidence un remplissage bidirectionnel de ces anastomoses, en rapport avec le vaisseau injecté. La visualisation de ces anastomoses se produit de facon variable dépend parfois entièrement de la technique, reflétant une augmentation transitoire de la pression dans l'artère durant l'injection du produit de contraste. Par conséquent, l'observation d'une circulation artérielle collatérale extracrânienne pendant une angiographie cérébrale ne représente pas nécéssairement un phénomène anormal tel qu'on le rencontre dans les troubles artériels occlusifs, dans les malformations vasculaires et dans les tumeurs vascularisées. Während der selektiven transfemoralen Katheter-Angiographie können sich Anastomosen zwischen Externa-Gefäßen und der A. vertebralis, zwischen der A. vertebralis und tiefen oder aufsteigenden cervicalen Arterien und zwischen der A. meningica media und der A. ophthalmica darstellen. Diese Befunde finden sich auch bei Patienten, bei denen keine Gef:aßanomalien vorliegen. Gelegentlich wird ein bidirektionaler Kontrastmitteldurchfluß durch diese Anastomosen nachgewiesen, dabei ist die Kontrastmittelfüllung von der Lokalisation der Kontrastmittelinjektion abhängig. Es zeigt sich also, daß diese unterschiedlichen Durchströmungen technisch bedingt werden können und nicht immer als abnormales Phänomen gedeutet werden können.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46671/1/234_2004_Article_BF00341594.pd