Gender analysis of the changes in indirect taxes introduced by the coalition government, 2010-2011

On behalf of the WBG, Jerome De Henau and Cristina Santos have produced an examination of the UK government's main changes in indirect taxes from a gender perspective. This considers changes in excise duties on alcohol, tobacco, fuel and in VAT, and analyses the combined effect of these changes, together with changes in insurance premium tax, air passenger duty and gambling duty

Managing the Tensions at the Intersection of the Triple Bottom Line: A Paradox Theory Approach to Sustainability Management

Corporate sustainability management encompasses multiple dimensions: environmental, social, and economic. Companies are increasingly evaluated within the public sphere, and within their own organizations, according to the degree to which they are perceived to simultaneously promote this nexus of virtues. This article seeks to explore the tensions frequently faced by organizations that strive to manage these dimensions and the role of public policy in that pursuit. A multiple–case study approach is utilized in which the authors selected case organizations according to whether they were attempting to manage the three dimensions of sustainability. The authors utilize paradox theory and a typology provided by previous research to understand the nature of the tensions that emerge in the selected case study organizations. They extend this previous work by examining the role of public policy in providing the situational conditions to make these paradoxical tensions salient, and they examine organizational responses to these conditions. Directions for firms, policy makers, and future researchers are provided on the basis of this study’s findings

Nanofibers versus hydrogels as collagenase carrier

Collagenase acts by promoting wound debridement, contributing to the tissue repair process. Several studies pointed collagenase as a substance involved in the elimination of devitalized tissue or any contaminated material found in the wound bed after the appearance of a lesion or skin burn. In the present work, hydroxypropyl methylcellulose/cyclodextrins hydrogels and polycaprolactone nanofibers with the ability to transport and release collagenase for the treatment of skin lesions, were synthesized and characterized. The collagenase polymeric carriers showed good physicochemical properties and presented the ability to retain the enzyme in its structure. Controlled release studies revealed a slow release of active collagenase confirming the ability to be used as carrier devices in the treatment of skin lesions.The authors would like to express appreciation for the support of the sponsors [Programme - COMPETE and by national funds through FCT – Foundation for Science and Technology within the scope of the project POCI-01-0145-FEDER-007136].info:eu-repo/semantics/publishedVersio

Managing the Tensions at the Intersection of the Triple Bottom Line: A Paradox Theory Approach to Sustainability Management

Corporate sustainability management encompasses multiple dimensions: environmental, social, and economic. Companies are increasingly evaluated within the public sphere, and within their own organizations, according to the degree to which they are perceived to simultaneously promote this nexus of virtues. This article seeks to explore the tensions frequently faced by organizations that strive to manage these dimensions and the role of public policy in that pursuit. A multiple–case study approach is utilized in which the authors selected case organizations according to whether they were attempting to manage the three dimensions of sustainability. The authors utilize paradox theory and a typology provided by previous research to understand the nature of the tensions that emerge in the selected case study organizations. They extend this previous work by examining the role of public policy in providing the situational conditions to make these paradoxical tensions salient, and they examine organizational responses to these conditions. Directions for firms, policy makers, and future researchers are provided on the basis of this study’s findings

Environmental injustice and childhood lead exposure in peri-urban (ger) areas of Darkhan and Erdenet, Mongolia

Abstract Background The ger (“tent city”) areas in Mongolia are a product of rapid urbanization and transitional economic development combine with lack of institutional, administrative and financial capacity of governments to cope with the pace. These areas have become traps for inequities in social and environmental services and the associated effects on human health. Disparities in childhood lead exposure in such communities are largely unexplored. Methods We measured the concentrations of lead in blood of children, aged 4–7 years, in Erdenet (Orkhon Province) and Darkhan (Darkhan-Uul Province), the second and third largest cities in Mongolia. A survey instrument was used to gather information on influencing factors on lead exposure and the Strengths and Difficulties Questionnaire (SDQ) was used to assess a spectrum of behavioral problems among the children. Results The mean blood lead level (BLL) of children in the two cities was found to be 3.8 ± 2.6 μg/dL (range: < 1.5–17.2 μg/dL) and 27.8% of the children had BLLs ≥5 μg/dL. Average BLL of children in Erdenet (a mining center) was significantly higher than that for children in Darkhan, and there was statistically significant difference between average BLL of children who live in ger district (4.2 ± 2.8 μg/dL) compared to those of children in housing units within the city (3.2 ± 2.4 μg/dL). In spite of the low values, BLLs was significantly associated with a number of effects on the spectrum of behavioral disorders, specifically with the scores for hyperactivity, conduct disorder and pro-social behavior. Conclusions This study shows that childhood lead poisoning is common especially in ger communities of the urban areas of Mongolia. It contributes evidence showing that BLL low as 3.8 μg/dL can selectively activate some effects from a spectrum of likely behavioral disorders in children.https://deepblue.lib.umich.edu/bitstream/2027.42/147734/1/12889_2019_Article_6486.pd

Tetrapediini

45 p. : ill. ; 26 cm.Includes bibliographical references (p. 42-45).Tetrapedia diversipes Klug is herein reported for the first time to be the host of the cleptoparasite Coelioxoides waltheriae Ducke. Because these two genera had been previously recognized as sister taxa (A. Roig-Alsina. 1990. Coelioxoides Cresson, a parasitic genus of Tetrapediini (Hymenoptera: Apoidea). Journal of the Kansas Entomological Society 63: 279-287), the authors wished to learn to what extent biological information and immature stages reflected this relationship. Tetrapedia diversipes normally nests in holes in wood such as old beetle burrows, and it was induced to use trap nests for this study. Many aspects of the nesting behavior of females of this species are described, including the following: diurnal flight period; sleeping habits; nest structure; nest provisioning; egg placement; and sequence of nest construction, provisioning, and oviposition. Eggs produced by this species are categorized as "giant" (K. Iwata and S.F. Sakagami. 1966. Gigantism and dwarfism in bee eggs in relation to the mode of life, with notes on the number of ovarioles. Japanese Journal of Ecology 16: 4-16). Its first instar was discovered to be pharate within the chorion while the following four instars actively feed. Defecation starts early in the last larval stadium. Females use floral oils both in nest construction and in provisioning, and they carry pollen, oil, and soil with their scopae. The biology of T. diversipes was compared with that of other species in the genus and then compared with that of other apines that are known to nest in preformed cavities and that provision nests with pollen and floral oils. The host-nest searching behavior of Coelioxoides waltheriae is described. The cleptoparasite introduces its egg into the closed cell of the host shortly after cell closure. This egg is characterized as "small" (Iwata and Sakagami, ibid.) and has a very short incubation period. The highly modified first instar immediately feeds on the host egg and grows remarkably fast on the host yolk. This species has only four instars. Rates of development of the host and cleptoparasite are compared. Both have four ovarioles per ovary. Eggs, first instars, last larval instars, and pupae of host and cleptoparasite are taxonomically described and compared. In conclusion, the immatures of Coelioxoides and Tetrapedia are quite distinct from those of other known apids. While these two genera are probably sister genera based on the similarities identified by Roig-Alsina (op. cit.) and by this study, they are quite different from one another based on features of the eggs, first instars, and pupae

Taxonomic notes on Monoeca and description of a new species of Protosiris.

60 p. : ill. ; 26 cm.Includes bibliographical references (p. 52-54).The nesting biologies of Monoeca haemorrhoidalis (Smith) and Lanthanomelissa betinae Urban (Tapinotaspidini) are described from southeastern Brazil. Both are ground nesting; the nests of the former are attacked by the cleptoparasite Protosiris gigas Melo (Osirini), and those of the latter are attacked by Parepeolus minutus Roig-Alsina (Osirini). Egg eclosion, larval feeding behavior, and cocoon spinning of M. haemorrhoidalis are detailed. A female of P. gigas opens the closed cell of M. haemorrhoidalis by making a large opening in the cell cap (which is plugged after ovipositioning) through which she apparently extends her metasoma. Indirect evidence suggests that she uses her metasomal apex, and perhaps even the sting, to kill the host egg or early instar. Protosiris eggs are either attached to the cell-wall surface of the nearly vertical host cells or dropped onto the surface of the provisions. First instars of P. gigas, with strongly curved, sharply pointed mandibles, are also capable of killing host immatures or competing cleptoparasites. Cocoons of all four species are compared and contrasted. The egg, all larval instars, and pupa of Monoeca haemorrhoidalis are described, as are the egg and postdefecating larva of Lanthanomelissa betinae. The egg, all larval instars, and pupa of Protosiris gigas are described, as is the postdefecating larva of Parepeolus minutus. Both Monoeca haemorrhoidalis and Protosiris gigas have four ovarioles per ovary. The egg indices and other ovarian features of both species are identified and discussed. The possible phylogenetic relationship of the Tapinotaspidini with the Osirini is briefly explored on the basis of data from this study. Possible phylogenetic relationships of the Osirini with other cleptoparasitic apids are analyzed. In the appendix, the identity of the species of Monoeca, whose nesting biology is presented in the main paper, is discussed. The species is M. haemorrhoidalis (Smith, 1854), a species closely related to M. schrottkyi (Friese, 1902) and M. xanthopyga Harter-Marques, Cunha, and Moure, 2001. An identification key for distinguishing these three species is presented. Tetrapedia piliventris Friese is placed as a junior synonym of M. haemorrhoidalis (new synonymy). A lectotype is designated for Pachycentris schrottkyi Friese. The species of Protosiris found attacking M. haemorrhoidalis is here described as new, P. gigas Melo sp. nov. It is structurally most similar to P. caligneus (Shanks), from which it differs by its abundant yellow marks, plumose pubescence on the lower paraocular area, protruding anterior mesoscutum, and sparser punctation on the metasomal terga

Recomendações para avaliação de populações de minhocas em ecossistemas brasileiros

Earthworms are often related to fertile soils and are also frequently used as environmental quality indicators. However, to optimize their use as bioindicators, earthworm populations must be evaluated together with the environmental and anthropogenic variables regulating their communities. This review sought to identify the earthworm-sampling, soil chemical and physical, and environmental and anthropogenic attributes evaluated in 124 published studies that quantified earthworm abundance (>7,300 samples) in 765 sites with different types of climate, soils, land use, and management systems in Brazil. Soil chemical and physical attributes (except pH) were less reported (≤50% of studies) than other environmental variables such as sampling date, altitude, temperature, precipitation, climate and soil type, and land use (>50% of studies). Earthworms were rarely identified (24%) and few studies (31%) measured their biomass, although most provided adequate information on sampling protocol. Based on their importance in regulating earthworm populations, a set of variables is proposed to be evaluated when studying earthworm communities and other macrofauna groups. This should help guide future studies on earthworms in Brazil and other countries, optimize data collection and replicability, allow comparisons between different studies, and promote the use of earthworms as soil quality bioindicators.As minhocas são frequentemente relacionadas a solos férteis e, também, bastante usadas como indicadores da qualidade ambiental. No entanto, para otimizar seu uso como bioindicadores, as populações de minhocas devem ser avaliadas juntamente com as variáveis ambientais e antropogênicas que regulam as suas comunidades. Esta revisão buscou identificar os atributos relacionados à amostragem de minhocas, físicos e químicos dos solos, e ambientais e antropogênicos avaliados em 124 estudos publicados que quantificaram a abundância de minhocas (>7.300 amostras) em 765 locais com diferentes tipos de clima, solos, uso da terra e sistemas de manejo no Brasil. Os atributos químicos e físicos do solo (exceto pH) foram menos relatados (≤50% dos estudos) do que outras variáveis ambientais, como data de coleta, altitude, temperatura, precipitação, tipo de solo e de clima, e uso do solo (>50% dos estudos). As minhocas foram raramente identificadas (24%) e poucos estudos (31%) mediram sua biomassa, embora a maioria tenha fornecido informações adequadas sobre o protocolo de amostragem. Com base na sua importância para a regulação das populações de minhocas, propõe-se um conjunto de variáveis que devem ser avaliadas no estudo de comunidades de minhocas e outros grupos da macrofauna do solo. Isso deve ajudar a guiar futuros estudos sobre minhocas no Brasil e em outros países, otimizar a coleta e a replicabilidade de dados, permitir comparações entre diferentes estudos e promover o uso de minhocas como bioindicadores da qualidade do solo