THE IRS CAN SHOW CRYPTOCURRENCY HOLDERS THAT MONEY TALKS THROUGH UPDATED GUIDANCE AND CONDITIONAL FORGIVENESS

IRS Tax Notice 2014-21 was the first IRS issued guidance since the creation of cryptocurrency. This guidance stated that all cryptocurrency transactions are treated as property, meaning that every transaction results in a gain or loss equating to the difference between the price of the crypto at purchase and the price of the sale. However, this guidance failed to acknowledge the multifunctionality of cryptocurrency, and the IRS continues to try and correct the consequences that have come from issuing this incomplete guidance. Although difficult to measure given the lack of access to individuals’ tax returns, sources have estimated that as low as 1% of the American population is correctly reporting their cryptocurrency income. In an attempt to curb noncompliance among cryptocurrency holders, the IRS has issued summonses on cryptocurrency intermediaries to try and identify those holders who are not paying their fair share of taxes. While these summonses are a step in the right direction, the IRS must also update its cryptocurrency guidance to better reflect the diversity that exists within the realm of cryptocurrency. There is a perception among holders that cryptocurrency is anonymous, but given the inherently public nature of the electronic ledger known as the blockchain, many forms of cryptocurrency allow holders to be identified. By working with computer scientists, the IRS can track down noncompliant holders. Furthermore, the complexity of cryptocurrencies creates confusion among crypto holders, and this dilemma can be solved by requiring intermediaries to issue detailed tax forms to all holders engaging in cryptocurrency transactions. As reflected through the 10,000 letters sent to potentially noncompliant crypto holders in July 2019, the IRS is focused on collecting the proper amount of taxes from holders. Through the help of updated guidance, intermediaries, and computer scientists, the IRS has an opportunity to improve cryptocurrency tax compliance

Atrazine induction of a family 4 cytochrome P450 gene in \u3ci\u3eChironomus tentans\u3c/i\u3e (Diptera: Chironomidae)

Cytochrome P450-dependent microsomal monooxygenase (P450) activity was measured in control and atrazine-exposed third instar midge larvae, Chironomus tentans. Significantly elevated O-demethylase activity was observed in gut homogenates taken from midges exposed to atrazine concentrations from 1 to 10 ppm for 90 h. No significant induction was observed at atrazine concentrations below 1 ppm. A region of a cytochrome P450 family 4 gene was amplified and sequenced from C. tentans larvae. Alignments of inferred amino acid sequences with other insect CYP4 gene homologues indicate a high degree of similarity. Northern blot analysis employing the CYP4 gene fragment as a probe showed an overexpression in C. tentans exposed to atrazine. The results support the previously identified inducibility of cytochrome P450-dependent activity and provide insight into the potential consequences of atrazine exposure to aquatic organisms

Persistence, Mobility, and Bioavailability of Pendimethalin and Trifluralin in Soil

Pendimethalin and trifluralin are current-use pesticides that have been previously reported as persistent, bioaccumulative, and toxic. In the studies presented here, dissipation of aged and fresh residues of pendimethalin and trifluralin were evaluated in soil, as well as the bioavailability of residues to earthworms and the movement of pendimethalin in a soil column. In a separate study, pond water receiving runoff from a golf course was measured for the presence of pendimethalin. Dissipation measurements of pendimethalin and trifluralin in soil indicated very slow dissipation with 40-60% of the compounds extractable at 1026 days after the first measurement. In a second study, dissipation of pendimethalin was more rapid, however more than 30% was present after 310 days of soil treatment. Biovailability, as measured by earthworm biological accumulation factors, was reduced over time. Mobility of pendimethalin was very limited. Almost no downward movement was measured in the column study, and no detectable levels were found in runoff from turf grass

Species at Risk (SPEAR) index indicates effects of insecticides on stream invertebrate communities in soy production regions of the Argentine Pampas

We investigated relationships among insecticides and aquatic invertebrate communities in 22 streams of two soy production regions of the Argentine Pampas over three growing seasons. Chlorpyrifos, endosulfan, cypermethrin, and lambda-cyhalothrin were the insecticides most frequently detected in stream sediments. The Species at Risk (SPEAR) pesticide bioassessment index (SPEARpesticides) was adapted and applied to evaluate relationships between sediment insecticide toxic units (TUs) and invertebrate communities associated with both benthic habitats and emergent vegetation habitats. SPEARpesticides was the only response metric that was significantly correlated with total insecticide TU values for all three averaged data sets, consistently showing a trend of decreasing values with increasing TU values (r2 = 0.35 to 0.42, p-value = 0.001 to 0.03). Although pyrethroids were the insecticides that contributed the highest TU values, toxicity calculated based on all insecticides was better at predicting changes in invertebrate communities than toxicity of pyrethroids alone. Crustaceans, particularly the amphipod Hyalella spp., which are relatively sensitive to pesticides, played a large role in the performance of SPEARpesticides, and the relative abundance of all crustaceans also showed a significant decreasing trend with increasing insecticide TUs for two of three data sets (r2 = 0.30 to 0.57, p-value = 0.003 to 0.04) examined. For all data sets, total insecticide TU was the most important variable in explaining variance in the SPEARpesticides index. The present study was the first application of the SPEAR index in South America, and the first one to use it to evaluate effects of pesticides on invertebrate communities associated with aquatic vegetation. Although the SPEAR index was developed in Europe, it performed well in the Argentine Pampas with only minor modifications, and would likely improve in performance as more data are obtained on traits of South American taxa, such as pesticide sensitivity and generation time.Instituto de Limnología "Dr. Raúl A. Ringuelet

Propuesta de fortalecimiento de profesiogramas y definición de perfiles en la empresa Vinci Coatings S.A.S

Este proyecto busca solucionar uno de los problemas que tiene la empresa ante la elaboración de profesiogramas que surge de la necesidad de investigar el puesto de trabajo y a los colaboradores que lo desempeñan, ya que los puestos laborales no son iguales y la empresa Vinci Coatings S.A.S no cuenta con una anterior investigación para la elaboración de los mismo.1. Titulo 2. Problema de investigación 2.1. Descripción del problema 2.2. Formulación del problema 2.3. Sistematización 3. Objetivos 3.1 Objetivo general 3.2 Objetivos específicos 4. Justificación y delimitación de la investigación 4.1 Justificación 4.2 Delimitación 4.3. Limitaciones 5. Marcos de referencia 5.1 Estado del arte 5.2 Teórico 5.3 Marco legal 6. Marco metodológico de la investigación 8. Capítulo de resultados 9. Conclusiones 10. Recomendaciones 11. BibliografíaEspecializaciónEspecialista en Gerencia de la Seguridad y Salud en el TrabajoEspecialización en Gerencia de la Seguridad y Salud en el Trabaj

Toxicity of various anionic polyacrylamide formulations when used as erosion control agents in agriculture

Addition of anionic polyacrylamide (PAM) to agricultural irrigation water can dramatically reduce erosion of soils. However, the toxicity of PAM to aquatic life, while often claimed to be low, has not been thoroughly evaluated. Five PAM formulations, including two oil-based products, one waterbased product, one granular product and one tablet product, were evaluated for acute and/or chronic toxicity to fi ve species commonly used for freshwater toxicity testing [Hyalella azteca (Saussure), Chironomus dilutus (Shobanov et al.), Ceriodaphnia dubia (Richard), Pimephales promelas (Rafinesque), and Selenastrum capricornutum (Printz)]. When applied as an oilbased product, acute toxicity was seen to four of the five species at concentrations less than the 10 mg/L that is often used for erosion control. Toxicity was diminished, but still remained, after passage of the irrigation water across an agricultural field, indicating a potential impact to nearby surface waters. Results from the non-oil-based products indicated minimal toxicity associated with PAM even at concentrations 10 times those used in agriculture when applied in the granular form, as a tablet, or in a water-based liquid. These data suggest that other agents in the oil-based products, such as surfactants or emulsifiers, rather than the PAM itself, contribute to the toxicity. Care is required in selecting an appropriate PAM formulation when the potential exists for entry of tailwater to nearby surface waters

Insecticide concentrations in stream sediments of soy production regions of South America

Concentrations of 17 insecticides were measured in sediments collected from 53 streams in soy production regions of South America (Argentina in 2011-2014, Paraguay and Brazil in 2013) during peak application periods. Although environmental regulations are quite different in each country, commonly used insecticides were detected at high frequencies in all regions. Maximum concentrations (and detection frequencies) for each sampling event ranged from: 1.2–7.4 ng/g dw chlorpyrifos (56-100%); 0.9–8.3 ng/g dw cypermethrin (20-100%); 0.42–16.6 ng/g dw lambda-cyhalothrin (60-100%); and 0.49– 2.1 ng/g dw endosulfan (13-100%). Other pyrethroids were detected less frequently. Banned organochlorines were most frequently detected in Brazil. In all countries, cypermethrin and/or lambda-cyhalothrin toxic units (TUs), based on Hyalella azteca LC50 bioassays, were occasionally >0.5 (indicating likely acute toxicity), while TUs for other insecticides were <0.5. All samples with total insecticide TU > 1 were collected from streams with riparian buffer width < 20 m. A multiple regression analysis that included five landscape and habitat predictor variables for the Brazilian streams examined indicated that buffer width was the most important predictor variable in explaining total insecticide TU values. While Brazil and Paraguay require forested stream buffers, there were no such regulations in the Argentine pampas, where buffer widths were smaller. Multiple insecticides were found in almost all stream sediment samples in intensive soy production regions, with pyrethroids most often occurring at acutely toxic concentrations, and the greatest potential for insecticide toxicity occurring in streams with minimum buffer width < 20m.Instituto de Limnología "Dr. Raúl A. Ringuelet

Trends in Pesticide Concentrations in Streams of the Western United States, 1993-20051

Trends in pesticide concentrations for 15 streams in California, Oregon, Washington, and Idaho were determined for the organophosphate insecticides chlorpyrifos and diazinon and the herbicides atrazine, s-ethyl diproplythiocarbamate (EPTC), metolachlor, simazine, and trifluralin. A parametric regression model was used to account for flow, seasonality, and antecedent hydrologic conditions and thereby estimate trends in pesticide concentrations in streams arising from changes in use amount and application method in their associated catchments. Decreasing trends most often were observed for diazinon, and reflect the shift to alternative pesticides by farmers, commercial applicators, and homeowners because of use restrictions and product cancelation. Consistent trends were observed for several herbicides, including upward trends in simazine at urban-influenced sites from 2000 to 2005, and downward trends in atrazine and EPTC at agricultural sites from the mid-1990s to 2005. The model provided additional information about pesticide occurrence and transport in the modeled streams. Two examples are presented and briefly discussed: (1) timing of peak concentrations for individual compounds varied greatly across this geographic gradient because of different application periods and the effects of local rain patterns, irrigation, and soil drainage and (2) reconstructions of continuous diazinon concentrations at sites in California are used to evaluate compliance with total maximum daily load targets

Multiple Routes of Pesticide Exposure for Honey Bees Living Near Agricultural Fields

Populations of honey bees and other pollinators have declined worldwide in recent years. A variety of stressors have been implicated as potential causes, including agricultural pesticides. Neonicotinoid insecticides, which are widely used and highly toxic to honey bees, have been found in previous analyses of honey bee pollen and comb material. However, the routes of exposure have remained largely undefined. We used LC/MS-MS to analyze samples of honey bees, pollen stored in the hive and several potential exposure routes associated with plantings of neonicotinoid treated maize. Our results demonstrate that bees are exposed to these compounds and several other agricultural pesticides in several ways throughout the foraging period. During spring, extremely high levels of clothianidin and thiamethoxam were found in planter exhaust material produced during the planting of treated maize seed. We also found neonicotinoids in the soil of each field we sampled, including unplanted fields. Plants visited by foraging bees (dandelions) growing near these fields were found to contain neonicotinoids as well. This indicates deposition of neonicotinoids on the flowers, uptake by the root system, or both. Dead bees collected near hive entrances during the spring sampling period were found to contain clothianidin as well, although whether exposure was oral (consuming pollen) or by contact (soil/planter dust) is unclear. We also detected the insecticide clothianidin in pollen collected by bees and stored in the hive. When maize plants in our field reached anthesis, maize pollen from treated seed was found to contain clothianidin and other pesticides; and honey bees in our study readily collected maize pollen. These findings clarify some of the mechanisms by which honey bees may be exposed to agricultural pesticides throughout the growing season. These results have implications for a wide range of large-scale annual cropping systems that utilize neonicotinoid seed treatments

Multi-Locus Sequence Analysis Reveals Profound Genetic Diversity among Isolates of the Human Pathogen Bartonella bacilliformis

Bartonella bacilliformis is the aetiological agent of human bartonellosis, a potentially life threatening infection of significant public health concern in the Andean region of South America. Human bartonellosis has long been recognised in the region but a recent upsurge in the number of cases of the disease and an apparent expansion of its geographical distribution have re-emphasized its contemporary medical importance. Here, we describe the development of a multi-locus sequence typing (MLST) scheme for B. bacilliformis and its application to an archive of 43 isolates collected from patients across Peru. MLST identified eight sequence types among these isolates and the delineation of these was generally congruent with those of the previously described typing scheme. Phylogenetic analysis based on concatenated sequence data derived from MLST loci revealed that seven of the eight sequence types were closely related to one another; however, one sequence type, ST8, exhibited profound evolutionary divergence from the others. The extent of this divergence was akin to that observed between other members of the Bartonella genus, suggesting that ST8 strains may be better considered as members of a novel Bartonella genospecies