Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion

We use firm-level administrative data from Ecuador to study the implications of 'reverse withholding' for firms' tax behavior. Withholding does not affect tax liability of firms, but it may result in a discontinuity in the audit probability around the withholding threshold. Exploiting variation in withholding rates across industries and over time, we find that firms' profit taxes concentrate near the withholding rate. To explore the link between bunching and evasion, we use data from third party reports on sales and costs. We show that the firms that bunch are more likely to conceal their sales and inflate their costs. Finally, we create a profile of the firms that bunch and of their general managers: medium size firms in the coastal region headed by single males are significantly more likely to bunch and, presumably, to evade taxes.Withholding, Reverse Withholding, Firms, Profit Tax, Bunching, Tax Evasion, Ecuador

Diversification trajectories and paleobiogeography of Neogene chondrichthyans from Europe

Despite the rich fossil record of Neogene chondrichthyans (chimaeras, sharks, rays, and skates) from Europe, little is known about the macroevolutionary processes that generated their current diversity and geographical distribution. We compiled 4368 Neogene occurrences comprising 102 genera, 41 families, and 12 orders from four European regions (Atlantic, Mediterranean, North Sea, and Paratethys) and evaluated their diversification trajectories and paleobiogeographic patterns. In all regions analyzed, we found that generic richness increased during the early Miocene, then decreased sharply during the middle Miocene in the Paratethys, and moderately during the late Miocene and Pliocene in the Mediterranean and North Seas. Origination rates display the most significant pulses in the early Miocene in all regions. Extinction rate pulses varied across regions, with the Paratethys displaying the most significant pulses during the late Miocene and the Mediterranean and North Seas during the late Miocene and early Pliocene. Overall, up to 27% and 56% of the European Neogene genera are now globally and regionally extinct, respectively. The observed pulses of origination and extinction in the different regions coincide with warming and cooling events that occurred during the Neogene globally and regionally. Our study reveals complex diversity dynamics of Neogene chondrichthyans from Europe and their distinct biogeographic composition despite the multiple marine passages that connected the different marine regions during this time

The 1999-2000 seismic experiment of Macas swarm (Ecuador) in relation with rift inversion in Subandean foothills

International audienceWe propose to explain the origin of the double trend in seismicity of the Macas swarm in the Subandean Cordillera of Cutucú (Ecuador) and characterize the corresponding active deformation of that region. For that purpose, seismological and geological data have been used, with the deployment of a temporary seismological array, with geological field observations and image processing. We found that some earthquakes are aligned on a well known NNE SSW trend corresponding to the orientation of the nodal planes of the reverse focal mechanism of the Mw=7.0 1995 Macas earthquake as for its aftershocks. Nevertheless, many smaller events are aligned on an unexpected NNW SSE trend inside the Cutucú Cordillera. We interpret these two orientations of the Macas swarm as linked to Subandean basement thrusts inherited from the inversion tectonics of a NNE SSW trending Triassic Jurassic rift, which has been uplifted and partly extruded in the Cutucú Cordillera. The present partitioning of this part of the Subandean deformation is controlled by pre-existing NNE SSW to NNW SSE Triassic Jurassic normal faults that have been subsequently compressed transpressed and reactivated into reverse faults. Major boundary faults of the rift were NNE SSW oriented and correspond now to some main Subandean thrusts as confirms the focal mechanism of the 1995 main shock located on the eastern border (Morona frontal thrust) and the orientation of its aftershocks. In the Cutucú Cordillera, the double orientation of present swarm can be interpreted as the result of accommodation of deformation along NNW SSE pre-existing faults inside the inverted rift system, linked to the motion of the Morona frontal NNE SSW thrust

Bone mineral density and chronic lung disease mortality: the Rotterdam study

Context: Low bone mineral density (BMD) has been associated with increased all-cause mortality. Cause-specific mortality studies have been controversial. Objective: The aim of the study was to investigate associations between BMD and all-cause mortality and in-depth cause-specific mortality. Design and Setting: We studied two cohorts from the prospective Rotterdam Study (RS), initiated in 1990 (RS-I) and 2000 (RS-II) with average follow-up of 17.1 (RS-I) and 10.2 (RS-II) years until January 2011. Baseline femoral neck BMD was analyzed in SD values. Deaths were classified according to International Classification of Diseases into seven groups: cardiovascular diseases, cancer, infections, external, dementia, chronic lung diseases, and other causes. Gender-stratified Cox and competing-risks models were adjusted for age, body mass index, and smoking. Participants: The study included 5779 subjects from RS-I and 2055 from RS-II. Main Outcome Measurements: We measured all-cause and cause-specific mortality. Results: A significant inverse association between BMD and all-cause mortality was found in males [expressed as hazard ratio (95% confidence interval)]: RS-I, 1.07 (1.01-1.13), P = .020; RS-II, 1.31 (1.12-1.55), P = .001); but it was not found in females: RS-I, 1.05 (0.99-1.11), P = .098; RS-II, 0.91 (0.74-1.12), P = .362. An inverse association with chronic lung disease mortality was found in males [RS-I, 1.75 (1.34-2.29), P < .001; RS-II, 2.15 (1.05-4.42), P = .037] and in RS-I in females [1.72 (1.16-2.57); P = .008], persisting after multiple adjustments and excluding prevalent chronic obstructive pulmonary disease. A positive association between BMD and cancer mortality was detected in females in RS-I [0.89 (0.80-0.99); P = .043]. No association was found with cardiovascular mortality. Conclusions: BMD is inversely associated with mortality. The strong association of BMD with chronic lung disease mortality is a novel finding that needs further analysis to clarify underlying mechanisms

Syntaphilin controls a mitochondrial rheostat for proliferation-motility decisions in cancer.

Tumors adapt to an unfavorable microenvironment by controlling the balance between cell proliferation and cell motility, but the regulators of this process are largely unknown. Here, we show that an alternatively spliced isoform of syntaphilin (SNPH), a cytoskeletal regulator of mitochondrial movements in neurons, is directed to mitochondria of tumor cells. Mitochondrial SNPH buffers oxidative stress and maintains complex II-dependent bioenergetics, sustaining local tumor growth while restricting mitochondrial redistribution to the cortical cytoskeleton and tumor cell motility. Conversely, introduction of stress stimuli to the microenvironment, including hypoxia, acutely lowered SNPH levels, resulting in bioenergetics defects and increased superoxide production. In turn, this suppressed tumor cell proliferation but increased tumor cell invasion via greater mitochondrial trafficking to the cortical cytoskeleton. Loss of SNPH or expression of an SNPH mutant lacking the mitochondrial localization sequence resulted in increased metastatic dissemination in xenograft or syngeneic tumor models in vivo. Accordingly, tumor cells that acquired the ability to metastasize in vivo constitutively downregulated SNPH and exhibited higher oxidative stress, reduced cell proliferation, and increased cell motility. Therefore, SNPH is a stress-regulated mitochondrial switch of the cell proliferation-motility balance in cancer, and its pathway may represent a therapeutic target

Novel antibacterial bioactive glass nanocomposite functionalized with tetracycline hydrochloride

To prevent the high frequency of wound infections, anti-bacterial agents can be loaded onto composites. In the present study, the antibiotic tetracycline hydrochloride (TC)was incorporated, for the first time, in collagen type I membranes coated with nano-sized SiO2-CaOP2O5 bioactive glass (n-BG) obtained by a sol-gel chemical route. Collagen membranes coated with n-BG were immersed in simulated body fluid (SBF) containing 0.25, 0.75 or 1.25 mg mL−1 of TC for 48 h at 37∘C following a coprecipitation method. The antibiotic was released in distilledwater at 37∘C for up to 72 h. The antibacterial activity of the composites was evaluated in vitro by the inhibition zone test and plate count method. Two different Staphylococcus aureus strains, S. aureus ATCC29213 and S. aureus ATCC25923, were exposed to the biomaterials. The results showed that the incorporation but not the release of TC was dependent on the initial concentration of TC in SBF. The biomaterials inhibited S. aureus growth, although the efficacy was similar for all the concentrations. The results allow us to conclude that the new composite could have potential in the prevention of wound infections.Fil: Rivadeneira, Josefina. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Tecnologías y Ciencias de la Ingeniería "Hilario Fernández Long". Universidad de Buenos Aires. Facultad de Ingeniería. Instituto de Tecnologías y Ciencias de la Ingeniería "Hilario Fernández Long"; ArgentinaFil: Luz, Gisela M.. Universidade Do Minho; PortugalFil: Audisio, Marcela Carina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Salta. Instituto de Investigaciones Para la Industria Química. Universidad Nacional de Salta. Facultad de Ingeniería. Instituto de Investigaciones Para la Industria Química; ArgentinaFil: Mano, Joao F.. Universidade Do Minho; PortugalFil: Gorustovich Alonso, Alejandro Adrian. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Tecnologías y Ciencias de la Ingeniería "Hilario Fernández Long". Universidad de Buenos Aires. Facultad de Ingeniería. Instituto de Tecnologías y Ciencias de la Ingeniería "Hilario Fernández Long"; Argentin

Palm oil kernel shell as solid fuel for the commercial and industrial sector in Ecuador: tax incentive impact and performance of a prototype burner

The Ecuadorian industrial and commercial sectors are in general supported in the use of diesel for energy purposes. An alternative to replace diesel could be the use of palm oil residual biomass as solid fuel. It is estimated that 57.7% of the capital costs required to implement a biomass boiler that use untreated palm oil kernel shell (KS) as fuel in replacement of a diesel boiler would be covered by in force tax incentives. Nonetheless, untaxed and subsidized diesel utilization coupled to the important capital and operating costs associated to the biomass boiler results in relatively high payback periods, within the range of 6 to 7.9 years. Analyzing a base case, it is observed that replacement of diesel by KS results in a reduction of 8 times the fuel costs. Implementation of pre-treatment processes (e.g. pelletizing) could increase the KS price, affecting the potential to lower the costs of thermal energy production. Accordingly, utilization of raw KS for thermal energy production was demonstrated using a horizontal burner prototype. The experimental analysis of the KS combustion process shows that combustion efficiency (99.8%) is as high as that observed in other type of biomass burners. During the steady state operation periods, CO concentration in the flue gases (260.1 mg/Nm3) was below the limit established by the European standards for solid fuel boilers (500 mg/Nm3). Ash sintering was observed in the grate during the combustion experiments. The ash discharge process induced periodic fluctuations in the combustion chamber temperature profile as well as fluctuations in the flue gas composition. Despite these localized and periodic temperature and gas composition fluctuations, in the whole, and considering longer periods of operation, the combustion system was under steady state conditions and showed to be suitable for energetic valorization of untreated KS.publishe

Principios de manejo de control quimico del tizon tardio de la papa en Ecuador.

Es necesario establecer con claridad los principios del manejo químico de la enfermedad antes que recomendaciones explícitas del uso de fungicidas. Para establecer los principios de manejo, a su vez es necesario conocer la eficacia de control y los riesgos de resistencia de los patógenos a los fungicidas. Considerando que la base del control de la enfermedad es la rotación de fungicidas, posibles sinergias y antagonismos deben ser establecidos. Además, los niveles globales de toxicidad deben ser bajos y la eficacia alta; todos estos aspectos deben ser considerados para establecer los principios de manejo del control químico. Con estos antecedentes, estudios de eficacia, resistencia del patógeno a los fungicidas, rotación de fungicidas han permitido identificar los principios de manejo del tizón tardío, lo que permitirá el manejo sustentable de la enfermedad