"Fiscal Equalization in Japan: Assessment and Recommendations"

Intergovernmental fiscal relations in Japan have been strained in recent years. This paper seeks to assess the Japanese equalization transfer in the light of the theory of fiscal federalism. This paper argues that the case for equalization lies in offsetting net fiscal benefit (NFB) differentials across jurisdictions. It has been shown that the case for equalization and its design depend on the type of public good being provided as well as the mode of finance. Moreover, where equalization is called for, its form and level can be very different depending on whether the relevant policy goal is that of fiscal equity or fiscal efficiency. Studying the institutional context, we arrive at the conclusion that the system of equalization transfers in Japan is consistent with the application of those principles.

Experimental characterization of the fracture properties of pultruded GFRP structural elements

Pultruded Fiber Reinforced Polymers (FRPs) are a class of novel composite materials with remarkable strength (comparable or even greater to that of steel) and resistance to environmental effects. However, the strongly orthotropic behavior of these materials and the relatively high deformability and spatial variability in mechanical properties bring challenges to the widespread adoption of these elements in structural applications. To this end, the orientation and distribution of the fibers are the most influential parameters that affect both the ultimate strength and stiffness of the specimens. This work presents an experimental campaign conducted on GFRP specimens in uniaxial tension and 3-point bending; coupon specimens with three different fibers orientations (namely 0, 45, and 90 degrees) were tested to characterize the ultimate strength and failure modes Results of such experimental campaign are first presented, and detailed statistical measures of the so-obtained strength values are presented with the ultimate goal of characterizing the variability in mechanical properties in commercially available profiles

Comprehensive Functional Analyses of Expressed Sequence Tags in Common Wheat (Triticum aestivum)

About 1 million expressed sequence tag (EST) sequences comprising 125.3 Mb nucleotides were accreted from 51 cDNA libraries constructed from a variety of tissues and organs under a range of conditions, including abiotic stresses and pathogen challenges in common wheat (Triticum aestivum). Expressed sequence tags were assembled with stringent parameters after processing with inbuild scripts, resulting in 37 138 contigs and 215 199 singlets. In the assembled sequences, 10.6% presented no matches with existing sequences in public databases. Functional characterization of wheat unigenes by gene ontology annotation, mining transcription factors, full-length cDNA, and miRNA targeting sites were carried out. A bioinformatics strategy was developed to discover single-nucleotide polymorphisms (SNPs) within our large EST resource and reported the SNPs between and within (homoeologous) cultivars. Digital gene expression was performed to find the tissue-specific gene expression, and correspondence analysis was executed to identify common and specific gene expression by selecting four biotic stress-related libraries. The assembly and associated information cater a framework for future investigation in functional genomics

Mastl is required for timely activation of APC/C in meiosis I and Cdk1 reactivation in meiosis II

In mitosis, the Greatwall kinase (called microtubule-associated serine/threonine kinase like [Mastl] in mammals) is essential for prometaphase entry or progression by suppressing protein phosphatase 2A (PP2A) activity. PP2A suppression in turn leads to high levels of Cdk1 substrate phosphorylation. We have used a mouse model with an oocyte-specific deletion of Mastl to show that Mastl-null oocytes resume meiosis I and reach metaphase I normally but that the onset and completion of anaphase I are delayed. Moreover, after the completion of meiosis I, Mastl-null oocytes failed to enter meiosis II (MII) because they reassembled a nuclear structure containing decondensed chromatin. Our results show that Mastl is required for the timely activation of anaphase-promoting complex/cyclosome to allow meiosis I exit and for the rapid rise of Cdk1 activity that is needed for the entry into MII in mouse oocytes

Aerosol particles collected on aircraft flights over the northwestern Pacific region during the ACE-Asia campaign: Composition and major sources of the organic compounds

Atmospheric particulate matter, collected over the polluted east Asia/Pacific region in spring 2001 during research flights with the National Center for Atmospheric Research (NCAR) C-130 aircraft, was analyzed for different types of organic compounds using capillary gas chromatography–mass spectrometry. More than 70 organic species were detected in the aerosols and grouped into different compound classes on the basis of functional groups, including n-alkanes, polycyclic aromatic hydrocarbons, fatty acids, dehydroabietic acid, alkanols, water-soluble sugars (including glucose, sucrose, mycose, and levoglucosan), monocarboxylic and dicarboxylic acids, urea, and phthalates. Interestingly, the water-soluble compounds (72–133 ng m–3) were found to account for 16–50% (average 34%) of the total identified compound mass (TCM). Organic compounds were further categorized into several groups to suggest their sources. Fossil fuel combustion was recognized as the most significant source for the TCM (contributing 33–80% of TCM, average 50%), followed by soil resuspension (5–25%, average 19%) and secondary oxidation products (4–15%, average 9%). In contrast, the contribution of natural sources such as terrestrial plant wax and marine lipids (fatty acids and alkanols) was relatively small (3.4% and 9.4% on average, respectively). Biomass burning was suggested to contribute only a minor portion to the TCM of the Asian aerosols during the spring season (1.4% on average based on levoglucosan). However, levoglucosan may have been hydrolyzed and/or oxidized in part during long-range transport, and therefore this value represents a lower limit. The organic compound compositions of these samples are very different from those reported for aerosol particles of the Atlantic Ocean and from the earlier data for the mid-Pacific in terms of the abundant presence of water-soluble compounds consisting of saccharides, anhydrosaccharides, and the secondary dicarboxylic acids. This study demonstrated that the organic tracer approach can be carried out on small samples acquired on aircraft and is useful to better understand the sources of organic aerosols over the Asia/Pacific region