Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens

Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies). This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies) but also encompass multilateral measures (such as Tax Harmonization and the Request for Information)

Physical activity in the older adults related to commuting and leisure, Maceio, Brazil

OBJETIVO : Analisar o nível de atividade física de idosos nos domínios do transporte e lazer e fatores associados. MÉTODOS : Estudo transversal com amostra populacional de 319 idosos em Maceió, AL, em 2009. O nível de atividade física relacionada ao transporte e ao lazer foi mensurado com aplicação do Questionário Internacional de Atividade Física, versão longa. As variáveis analisadas foram: idade, escolaridade, sexo, renda per capita e saúde percebida. Foram utilizadas análise descritiva e de regressão múltipla da razão de prevalência e teste de Fisher. RESULTADOS : Foram classificados insuficientemente ativos no transporte 87,5%, significativamente maior entre idosos com idades mais avançadas, com maior escolaridade e que se consideram insatisfeitos com a saúde física comparada. A prevalência dos idosos insuficientemente ativos no lazer foi de 76,2%, mais frequente nas mulheres, nos homens com idade avançada, nos idosos com menor renda per capita, nos que relataram estarem insatisfeitos com a saúde física comparada e a autopercepção da saúde mental. CONCLUSÕES : A prevalência de insuficientemente ativos foi elevada nos domínios transporte e lazer. Os fatores idade, sexo e renda devem ser considerados particularmente no lazer, a fim de garantir equidade no desenvolvimento de políticas de promoção da saúde e atividade física nessa população.OBJETIVO : Analizar el nivel de actividad física de ancianos en los dominios del transporte y disfrute y factores asociados. MÉTODOS : Estudio transversal con muestra poblacional de 319 ancianos en Maceió, AL, Brasil, en 2009. El nivel de actividad física relacionada con el transporte y el disfrute, fue medido aplicando el Cuestionario Internacional de Actividad Física, versión larga. Las variables analizadas fueron: edad, escolaridad, sexo, renta per capita y salud percibida. Se utilizaron análisis descriptivo, regresión múltiple de tasa de prevalencia y prueba de Fisher. RESULTADOS : Se clasificaron como insuficientemente activos en el transporte 87,5%, significativamente mayor entre ancianos con edades más avanzadas, con mayor escolaridad y que se consideran insatisfechos con la salud física comparada. La prevalencia de los ancianos insuficientemente activos en el disfrute fue de 76,2% más frecuente en las mujeres, en los hombres con edad avanzada, en los ancianos con menor renta per capita y en los que relataron estar insatisfechos con la salud física comparada y la auto percepción de la salud mental. CONCLUSIONES : La prevalencia de insuficientemente activos fue elevada en los dominios transporte y disfrute. Los factores edad, sexo y renta deben ser considerados particularmente en el disfrute, a fin de garantizar equidad en el desarrollo de políticas de promoción de la salud y actividad física en esa población.OBJECTIVE : To evaluate the level of physical activity of older adults by commuting and leisure time and associated factors. METHODS : This was a cross-sectional study carried out with a population-based sample of 319 older individuals in Maceió, AL, Northeastern Brazil, in 2009. The level of physical activity in leisure and commuting was measured by applying the International Physical Activity Questionnaire, long version. The variables analyzed were: age, schooling, sex, per capita income and perceived health. We used descriptive analysis, Fisher’s exact test and multiple regression analysis of prevalence rates. RESULTS : We classified 87.5% as insufficiently active in commuting, being significantly higher among those individuals with older ages, with more education and who feel dissatisfied with their physical health. The prevalence of older people who are insufficiently active in leisure time activity was 76.2%, being more frequent in women, in men with advanced age; older adults with lower per capita income, and dissatisfaction with comparative physical health and self-perceived mental health. CONCLUSIONS : The prevalence of insufficiently active was high in commuting and leisure time activities. Factors such as age, gender and income should be considered, especially with regards leisure, in order to ensure fairness in the development of policies to promote health and physical activity in this population

O PRINCÍPIO DA VEDAÇÃO AO RETROCESSO NA REFORMA DA PREVIDÊNCIA NO BRASIL

A reforma da previdência provocou um retrocesso frente as mudanças normativas do direito previdenciário provocadas pela Emenda Constitucional n° 103/2019. O objetivo é analisar o princípio da reserva do possível, que age como uma limitação aos direitos sociais, levando em consideração os recursos disponíveis pelo Estado. A metodologia foi o dedutivo de cunho bibliográfico, com materiais teóricos, bem como documentos normativos. Concluímos que a atual reforma conduziu a redução dos direitos já positivados o que torna claro o desrespeito ao princípio da vedação ao retrocesso

Effectiveness and long-term retention of anti-tumour necrosis factor treatment in juvenile and adult patients with juvenile idiopathic arthritis: data from Reuma.pt

Methods. We prospectively collected patient and disease characteristics from patients with JIA who started biological therapy. Adverse events were collected during the follow-up period. Predictors of response at 1 year and drug retention rates were assessed at 4 years of treatment for the first biologic agent.Results. A total of 812 JIA patients [65% females, mean age at JIA onset 6.9 years (s.d. 4.7)], 227 received biologic therapy; 205 patients (90.3%) were treated with an anti-TNF as the first biologic. All the parameters used to evaluate disease activity, namely number of active joints, ESR and Childhood HAQ/HAQ, decreased significantly at 6 months and 1 year of treatment. The mean reduction in Juvenile Disease Activity Score 10 (JADAS10) after 1 year of treatment was 10.4 (s.d. 7.4). According to the definition of improvement using the JADAS10 score, 83.3% respond to biologic therapy after 1 year. Fourteen patients discontinued biologic therapies due to adverse events. Retention rates were 92.9% at 1 year, 85.5% at 2 years, 78.4% at 3 years and 68.1% at 4 years of treatment. Among all JIA subtypes, only concomitant therapy with corticosteroids was found to be univariately associated with withdrawal of biologic treatment (P = 0.016).Conclusion. Biologic therapies seem effective and safe in patients with JIA. In addition, the retention rates for the first biologic agent are high throughout 4 years

Identification of a cytokine network sustaining neutrophil and Th17 activation in untreated early rheumatoid arthritis

© 2010 Cascão et al.; licensee BioMed Central Ltd. This is an open access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.Introduction: Rheumatoid arthritis (RA) is a chronic inflammatory autoimmune disease characterized by sustained synovitis. Recently, several studies have proposed neutrophils and Th17 cells as key players in the onset and perpetuation of this disease. The main goal of this work was to determine whether cytokines driving neutrophil and Th17 activation are dysregulated in very early rheumatoid arthritis patients with less than 6 weeks of disease duration and before treatment (VERA). Methods: Cytokines related to neutrophil and Th17 activation were quantified in the serum of VERA and established RA patients and compared with other very early arthritis (VEA) and healthy controls. Synovial fluid (SF) from RA and osteoarthritis (OA) patients was also analyzed. Results: VERA patients had increased serum levels of cytokines promoting Th17 polarization (IL-1b and IL-6), as well as IL-8 and Th17-derived cytokines (IL-17A and IL-22) known to induce neutrophil-mediated inflammation. In established RA this pattern is more evident within the SF. Early treatment with methotrexate or corticosteroids led to clinical improvement but without an impact on the cytokine pattern. Conclusions: VERA patients already display increased levels of cytokines related with Th17 polarization and neutrophil recruitment and activation, a dysregulation also found in SF of established RA. 0 Thus, our data suggest that a cytokine-milieu favoring Th17 and neutrophil activity is an early event in RA pathogenesis.This work was supported by a grant from Sociedade Portuguesa de Reumatologia/Schering-Plough 2005. RAM and RC were funded by Fundação para a Ciência e a Tecnologia (FCT) SFRH/BD/30247/2006 and SFRH/BD/40513/2007, respectively. MMS-C was funded by Marie Curie Intra-European Fellowship PERG-2008-239422 and a EULAR Young Investigator Award

Orphan GPR116 mediates the insulin sensitizing effects of the hepatokine FNDC4 in adipose tissue

The proper functional interaction between different tissues represents a key component in systemic metabolic control. Indeed, disruption of endocrine inter-tissue communication is a hallmark of severe metabolic dysfunction in obesity and diabetes. Here, we show that the FNDC4-GPR116, liver-white adipose tissue endocrine axis controls glucose homeostasis. We found that the liver primarily controlled the circulating levels of soluble FNDC4 (sFNDC4) and lowering of the hepatokine FNDC4 led to prediabetes in mice. Further, we identified the orphan adhesion GPCR GPR116 as a receptor of sFNDC4 in the white adipose tissue. Upon direct and high affinity binding of sFNDC4 to GPR116, sFNDC4 promoted insulin signaling and insulin-mediated glucose uptake in white adipocytes. Indeed, supplementation with FcsFNDC4 in prediabetic mice improved glucose tolerance and inflammatory markers in a white-adipocyte selective and GPR116-dependent manner. Of note, the sFNDC4-GPR116, liver-adipose tissue axis was dampened in (pre) diabetic human patients. Thus our findings will now allow for harnessing this endocrine circuit for alternative therapeutic strategies in obesity-related pre-diabetes. The soluble bioactive form of the transmembrane protein fibronectin type III domain containing 4 (sFNDC4) has anti-inflammatory effects and improves insulin sensitivity. Here the authors show that liver derived sFNDC4 signals through adipose tissue GPCR GPR116 to promote insulin-mediated glucose uptake.Peer reviewe