Misreporting in the Value-Added Tax and the Optimal Enforcement

A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it analyses the enforcement consequences of the new developments in information reporting and electronic invoicing, which enable the tax authority to randomly cross-check the invoices. The results highlight the importance of taxpayer’s subjective beliefs in shaping audit policy of the tax authority. The optimal audit rate for risk-neutral firms is an increasing function of transaction with final consumers, but this relationship may turn to be negative for risk-averse taxpayers. Moreover, the optimal level of invoice cross-checking on transactions of each commodity is positively associated with the number of trading firms

Misreporting in the Value-Added Tax and the Optimal Enforcement

A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it analyses the enforcement consequences of the new developments in information reporting and electronic invoicing, which enable the tax authority to randomly cross-check the invoices. The results highlight the importance of taxpayer’s subjective beliefs in shaping audit policy of the tax authority. The optimal audit rate for risk-neutral firms is an increasing function of transaction with final consumers, but this relationship may turn to be negative for risk-averse taxpayers. Moreover, the optimal level of invoice cross-checking on transactions of each commodity is positively associated with the number of trading firms

Scopolamine reduces the density of M1 muscarinic neurons in rats' hippocampus

Cholinergic system in CNS is involved in learning and memory. Scopolamine as muscarinic acetylcholine receptor antagonist is used for creation of memory impairment. The purpose of this study is evaluation of scopolamine-based amnesia on memory retention and the effect of this phenomenon on the number of neurons contains M1-receptors in the male Wistar rats hippocampal regions. Thirty-five male Wistar rats (200±20 g) were distributed randomly into five groups. Control group (intact samples) and 3 experimental groups with sham group (saline) were tested by the method of passive avoidance (shuttle box) in doses of 0.2, 0.5 and 1 mg/kg (intraperitoneally) as a single dose. After one week, memory test was taken from the rats. Finally, brains dissected from sacrificed rats, and then processed tissues were stained with antibody against M1 receptors (Immunohistochemistry technique) followed by counting of hippocampal CA1, CA3 and DG regions. Our results showed significant decrease in neurons contains M1-receptors in all area of hippocampus. We found that the less number of M1-neurons showed in 1 mg/kg dose of scopolamine. We concluded that scopolamine as muscarinic acetylcholine receptor antagonist can reduce dose-dependently the density of M1-neurons in all areas of hippocampus

Informality and Access to Finance:Evidence from India

This paper gauges the effect of financial deepening and bank outreach on informality using micro data from the Indian manufacturing sector and exploiting cross-industry variation in the need for external finance. We distinguish between two channels through which access to finance can reduce informality: reducing the entry barrier to the formal sector and increasing productivity of formal firms. We find that bank outreach has a stronger effect on reducing the incidence of informality by cutting barriers to entering the formal economy, especially for smaller firms, and thus diminishing opportunistic informality. In comparison, financial deepening increases the productivity of formal sector firms while it has no significant impact on informal sector firms

First report of Ancylostoma tubaeforme in Persian Leopard (Panthera pardus saxicolor)

Ancylostoma tubaeforme was originally described as a separate species parasitizing the cat. The adults of A. tubaeforme are 7 to 12 mm long. A. tubaeforme can be differentiated from the adults of A. braziliense and A. ceylanicum by the presence of three teeth. Here we describe the first report of A. tubaeforme in a Persian young female leopard, 2–3 years old, with head and trunk length 120 centimeters, length of tail 98 centimeters and body weight 35 kilograms

Comparison of Genetic Patterns of E. coli Strains Isolated from Patients with Cystitis and Pyelonephritis, Using Pulsed Field Gel Electrophoresis

Abstract: Background & Aims: Urinary tract infection (UTI) is one of the most frequently acquired bacterial infections caused by a large genetically heterogeneous group of Escherichia coli which are called uropathogenic E. coli (UPEC). Cystitis and pyelonephritis are two most common symptoms seen in patients with UTI. The genetic diversity of this organism has hampered the identification of UTI strains and it is unclear whether all UPEC isolates are capable of causing both cystitis and pyelonephritis. Therefore, Careful selection of appropriate genotyping methods is mandatory. The most popular method is Pulsed Field Gel Electrophoresis (PFGE) that is used in the present study to evaluate the genetic patterns of UPEC. Methods: In this cross-sectional study a total of 90 E. coli strains consisting of 48 isolates causing pyelonephritis and 42 isolates causing cystitis in children were analyzed by PFGE and their corresponding patterns were compared. Results: Sixty six PFGE profiles were obtained from the genome of E. coli strains by this genotyping method. Most strains exhibited twelve and thirteen bands and the patterns with eight or nineteen bands had the lowest rate. Genome size of strains was between 1610-4170 kbp. Conclusion: According to these results, it can be suggested that in some cases the strains causing pyelonephritis or cystitis have common patterns and different clinical symptoms could be attributed to different gene factors. Keywords: Escherichia coli, Pyelonephritis, Cystitis, Pulsed Field Gel Electrophoresis » XM

GPC based PID control of the roll Channel of flying vehicle with two actuators

A strategy to increase the control ability of aerodynamic control flying vehicles at the altitude higher than the standard range by using continuous time cold gas thruster is proposed in this paper. At the first an optimal PID (Proportional Integral Derivative) controller algorithm based on predictive control technique is defined, and a generalized predictive control (GPC) is used to derive the control law. Finally, based on the GPC control law PID control, parameters are calculated recursively. The result shows a proper response in the control of flying vehicle.Keywords: Optimal PID Generalized predictive control, Flight control

Role of histaminegic and calcium channels in the inhibitory effects of hydroalcoholic extract of matricaria recutita L. on isolated rabbit jejunum

Introduction: Considering the long traditional history of anti-inflammatory and anti-spasmodic effects of Matricria spices on the gastrointestinal system, the present study aimed to investigate the role of calcium channels and Histamine receptors in the inhibitory effects of hydroalcoholic dry extract of German chamomile (Matricaria recutita L.) on the isolated rabbit jejunum. Methods: All experiments were done on the isolated jejunum of New Zealand rabbits (1.8-2.5 kg). Dry extract of aerial parts of M. recutita was obtained by the maceration technique. The study was performed on two groups (n=6 in each group). In the first group, the effects of cumulative concentrations of M. recutita (3×10-3-1×10-2 mg/ml) on normal and K+-induced contractions (50 mM) of isolated jejunum were studied. In the second group, the inhibitory role of M. recutita (3 – 13×10-3 mg/ml) was evaluated in the presence and absence of histamine and cetrizine. In the presence and absence of 10 μM certizine, a histamine H1-antagonist, a concentration-dependent inhibitory effect of M. recutita extract in the range of 3-13×10-3 mg/ml was recorded the rabbit jejunum. Results: Results showed that EC50 of M. recutita in the absence and presence of K+ was 6.3×10-3 and 6.5×10- 3mg/ml, respectively. IC50 values for two concentrations of M. recutita (8×10-3 , 1×10-2 ) to abrogated contractive phase of Histamine was 9.55 × 10-6 and 1.57 × 10-6 μM. Cetrizine (10 μM) abolished inhibitory effects of M. recutita (IC50=3.6×10-3), (p< 0.001). Conclusion: Dry extract of matricaria recutita had inhibitory effects on the contractions of isolated rabbit jejunum. Calcium channels and histamine were involved in these antispasmodic effects