The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts

On 28 January 2016 the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new EU Anti-Avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-Avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This paper provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute with some elements that can improve the future debate on these matters

Principal components technique analysis for vegetation and land use discrimination

Automatic pre-processing technique called Principal Components (PRINCO) in analyzing LANDSAT digitized data, for land use and vegetation cover, on the Brazilian cerrados was evaluated. The chosen pilot area, 223/67 of MSS/LANDSAT 3, was classified on a GE Image-100 System, through a maximum-likehood algorithm (MAXVER). The same procedure was applied to the PRINCO treated image. PRINCO consists of a linear transformation performed on the original bands, in order to eliminate the information redundancy of the LANDSAT channels. After PRINCO only two channels were used thus reducing computer effort. The original channels and the PRINCO channels grey levels for the five identified classes (grassland, "cerrado", burned areas, anthropic areas, and gallery forest) were obtained through the MAXVER algorithm. This algorithm also presented the average performance for both cases. In order to evaluate the results, the Jeffreys-Matusita distance (JM-distance) between classes was computed. The classification matrix, obtained through MAXVER, after a PRINCO pre-processing, showed approximately the same average performance in the classes separability

Atmospheric correction analysis on LANDSAT data over the Amazon region

The Amazon Region natural resources were studied in two ways and compared. A LANDSAT scene and its attributes were selected, and a maximum likelihood classification was made. The scene was atmospherically corrected, taking into account Amazonic peculiarities revealed by (ground truth) of the same area, and the subsequent classification. Comparison shows that the classification improves with the atmospherically corrected images

Evaluation of entropy and JM-distance criterions as features selection methods using spectral and spatial features derived from LANDSAT images

A study area near Ribeirao Preto in Sao Paulo state was selected, with predominance in sugar cane. Eight features were extracted from the 4 original bands of LANDSAT image, using low-pass and high-pass filtering to obtain spatial features. There were 5 training sites in order to acquire the necessary parameters. Two groups of four channels were selected from 12 channels using JM-distance and entropy criterions. The number of selected channels was defined by physical restrictions of the image analyzer and computacional costs. The evaluation was performed by extracting the confusion matrix for training and tests areas, with a maximum likelihood classifier, and by defining performance indexes based on those matrixes for each group of channels. Results show that in spatial features and supervised classification, the entropy criterion is better in the sense that allows a more accurate and generalized definition of class signature. On the other hand, JM-distance criterion strongly reduces the misclassification within training areas

Estimation of the sugar cane cultivated area from LANDSAT images using the two phase sampling method

A two phase sampling method and the optimal sampling segment dimensions for the estimation of sugar cane cultivated area were developed. This technique employs visual interpretations of LANDSAT images and panchromatic aerial photographs considered as the ground truth. The estimates, as a mean value of 100 simulated samples, represent 99.3% of the true value with a CV of approximately 1%; the relative efficiency of the two phase design was 157% when compared with a one phase aerial photographs sample

D0−Dˉ0D^0 - \bar D^0 Mixing in the Presence of Isosinglet Quarks

We analyse $\Delta C=2$ transitions in the framework of a minimal extension of the Standard Model where either a $Q=2/3$ or a $Q=-1/3$ isosinglet quark is added to the standard quark spectrum. In the case of a $Q=2/3$ isosinglet quark, it is shown that there is a significant region of parameter space where $D^0 - \bar D^0$ mixing is sufficiently enhanced to be observed at the next round of experiments. On the contrary, in the case of a $Q=-1/3$ isosinglet quark, it is pointed out that obtaining a substancial enhancement of $D^0 - \bar D^0$ mixing, while complying with the experimental constraints on rare kaon decays, requires a contrived choice of parameters.Comment: 10 pages plus four figures. The figures are not included but are available upon reques

The composition of the lipid, protein and mineral fractions of quail breast meat obtained from wild and farmed specimens of Common quail (Coturnix coturnix) and farmed Japanese quail (Coturnix japonica domestica)

Research Areas: Agriculture ; Dairy & Animal ScienceThe present study was intended to answer 2 scientific hypotheses: 1) the quail species has a significant influence in quail breast meat composition; 2) the wild quail's meat presents healthier composition than their farmed counterparts. An analysis of the pectoral muscles of wild and captive common quails (Coturnix coturnix) and domestic quails (Coturnix japonica domestica) was performed. The content of fatty acids (FA), amino acids, total cholesterol, and vitamin E, some basic macro- and microminerals in the pectoral muscles of the 2 species of the genus Coturnix were analyzed. Regarding the quail species influence on meat composition, Japanese Quail (JQ) revealed better lipid composition, characterized by lower saturated FA (SFA; less 3.17 g/100 g of total fatty acids), higher polyunsaturated FA contents (PUFA; more 5.5 g/100 g of total fatty acids) and healthier polyunsaturated FA/saturated FA (P/S) and n-6/n-3 ratios and TI value (1.08, 9.54 and 0.60 vs. 0.76, 12.58, and 0.75, correspondingly). The absence of differences observed on amino acids partial sums and ratios reveals equality between species on protein nutritional quality. On the other hand, Common Quail (CQ) proved to be a better source of copper (0.181 mg/100 g of meat), iron (2.757 mg/100 g of meat), manganese (0.020 mg/100 g of meat), and zinc (0.093 mg/100 g of meat) than JQ. The comparison of farmed and wild specimens within CQ, showed that wild birds presented lower total cholesterol (less 8.32 mg/g of fresh meat) and total PUFA (less 4.26 g/100 g of total fatty acids), and higher n-3 PUFA contents (more 1.53 g/100 g of total fatty acids), which contributed to healthier P/S and n-6/n-3 ratios, but worst PI (1.60, 8.08, and 113.1 vs. 0.76, 12.58, and 100.8, respectively). The wild species revealed higher alpha-tocopherol content (2.40 vs. 1.49 mu g/g of fresh meat. Differences observed on their mineral composition counterbalance each other. Under intensive production system and similar feeding and management conditions, the CQ develops better nutritional qualities than JQ. The comparison of wild and farmed species within CQ reveals more similarities than differences. Quails meat presents good nutritional quality and introduces variability to human's diet, which is much valued by consumers.info:eu-repo/semantics/publishedVersio

Method of interpretation of remotely sensed data and applications to land use

Instructional material describing a methodology of remote sensing data interpretation and examples of applicatons to land use survey are presented. The image interpretation elements are discussed for different types of sensor systems: aerial photographs, radar, and MSS/LANDSAT. Visual and automatic LANDSAT image interpretation is emphasized