Tax return as a political statement

The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as political statements. By openly acknowledging one's personal income an individual can signal the strength of one's position, or, on the contrary, the submissiveness to the political leadership. In this paper we explore the idea of the tax return as a political statement and test it using a unique dataset of the tax returns filed by the Russian regional governors and the members of their families for the year 2009. Our results conjecture that Russian governors may deliberately file their tax return as a political statement to signal their strength vis-à-vis the central government. --tax compliance,communication in non-democracies,Russian regions

Uptake, accumulation and metabolization of the antidepressant fluoxetine by Mytilus galloprovincialis

Fluoxetine, a selective serotonin re-uptake inhibitor (SSRI) antidepressant, is among the most prescribed pharmaceutical active substances worldwide. This study aimed to assess its accumulation and metabolization in the mussel Mytillus galloprovincialis, considered an excellent sentinel species for traditional and emerging pollutants. Mussels were collected from Ria Formosa Lagoon, Portugal, and exposed to a nominal concentration of fluoxetine (75 ng L-1) for 15 days. Approximately 1 g of whole mussel soft tissues was extracted with acetonitrile:formic acid, loaded into an Oasis MCX cartridge, and fluoxetine analysed by liquid chromatography with tandem mass spectrometry (LC-MSn). After 3 days of exposure, fluoxetine was accumulated in 70% of the samples, with a mean of 2.53 ng g(-1) dry weight (d.w.) and norfluoxetine was only detected in one sample (10%), at 3.06 ng g(-1) d.w. After 7 days of exposure, the accumulation of fluoxetine and norfluoxetine increased up to 80 and 50% respectively, and their mean accumulated levels in mussel tissues were up to 4.43 and 2.85 ng g(-1) d.w., respectively. By the end of the exposure period (15 days), both compounds were detected in 100% of the samples (mean of 9.31 and 11.65 ng g(-1) d.w., respectively). Statistical analysis revealed significant accumulation differences between the 3rd and 15th day of exposure for fluoxetine, and between the 3rd and 7th against the 15th day of exposure for norfluoxetine. These results suggest that the fluoxetine accumulated in mussel tissues is likely to be metabolised into norfluoxetine with the increase of the time of exposure, giving evidence that at these realistic environmental concentrations, toxic effects of fluoxetine in mussel tissues may occur. (C) 2016 Elsevier Ltd. All rights reserved

Lærings- og træthedseffekter - En analyse af paneleffekter blandt webpanelister

Online survey panels have proliferated in recent years. However, little research has addressed the potential effects of respondents’ survey experience, also known as (web) panel conditioning. Based on a study of Danish parents’ day care arrangements and their response to a series of questions related to the change of care services, the satisficing behaviour is investigated in terms of choosing a neutral mid-category answer in relation to the number of surveys each respondent has participated in the past six months. The results suggest a U-shaped survey relationship, indicating that both respondents, who have participated in few and many surveys, will more frequently choose the mid-category answer. Accordingly, both learning and satisficing effects might be present, though the magnitude of the effect is relatively small

Suspended animation inducer hydrogen sulfide is protective in an in vivo model of ventilator-induced lung injury

Acute lung injury is characterized by an exaggerated inflammatory response and a high metabolic demand. Mechanical ventilation can contribute to lung injury, resulting in ventilator-induced lung injury (VILI). A suspended-animation-like state induced by hydrogen sulfide (H2S) protects against hypoxia-induced organ injury. We hypothesized that suspended animation is protective in VILI by reducing metabolism and thereby CO2 production, allowing for a lower respiratory rate while maintaining adequate gas exchange. Alternatively, H2S may reduce inflammation in VILI. In mechanically ventilated rats, VILI was created by application of 25 cmH(2)O positive inspiratory pressure (PIP) and zero positive end-expiratory pressure (PEEP). Controls were lung-protective mechanically ventilated (13 cmH(2)O PIP, 5 cmH(2)O PEEP). H2S donor NaHS was infused continuously; controls received saline. In separate control groups, hypothermia was induced to reproduce the H2S-induced fall in temperature. In VILI groups, respiratory rate was adjusted to maintain normo-pH. NaHS dose-dependently and reversibly reduced body temperature, heart rate, and exhaled amount of CO2. In VILI, NaHS reduced markers of pulmonary inflammation and improved oxygenation, an effect which was not observed after induction of deep hypothermia that paralleled the NaHS-induced fall in temperature. Both NaHS and hypothermia allowed for lower respiratory rates while maintaining gas exchange. NaHS reversibly induced a hypometabolic state in anesthetized rats and protected from VILI by reducing pulmonary inflammation, an effect that was in part independent of body temperatur

The “χ” of the matter: testing the relationship between Paleoenvironments and Three Theropod Clades

The view of spinosaurs as dinosaurs of semi-aquatic habits and strongly associated with marginal and coastal habitats are deeply rooted in both scientific and popular knowledge, but it was never statistically tested. Inspired by a previous analysis of other dinosaur clades and major paleoenvironmental categories, here we present our own statistical evaluation of the association between coastal and terrestrial paleoenvironments and spinosaurids, along with other two theropod taxa: abelisaurids and carcharodontosaurids. We also included a taphonomic perspective and classified the occurrences in categories related to potential biases in order to better address our interpretations. Our main results can be summarized as follows: 1) the taxon with the largest amount of statistical evidence showing it positively associated to coastal paleoenvironments is Spinosauridae; 2) abelisaurids and carcharodontosaurids had more statistical evidence showing them positively associated with terrestrial paleoenvironments; 3) it is likely that spinosaurids also occupied spatially inland areas in a way somehow comparable at least to carcharodontosaurids; 4) abelisaurids may have been more common than the other two taxa in inland habitats

Perceptions and reactions of teachers in front of educational policies: a study with phsycial education teachers

Este estudo busca compreender como os professores de Educação Física atuantes na Rede Estadual de Ensino do Rio Grande do Sul percebem e reagem às políticas educacionais que lhes são demandadas pelos gestores estaduais nas ultimas três gestões do governo estadual do Rio Grande do Sul. Neste sentido foi realizada uma pesquisa qualitativa na perspectiva da etnografia. Como obtenção de informações foram realizadas: observações participantes do cotidiano dos professores de Educação Física, registrada nos diários de campo; entrevistas semiestruturadas com cinco professores de Educação Física e análise de documentos. Através da análise foi possível construir unidades de significado que agrupadas resultaram em três categorias analíticas: a indiferença, a resistência e as marcas. Compreendemos que o professorado de Educação Física participante deste estudo atua em dado momento da sua prática pedagógica com indiferença e resistências às políticas educacionais formuladas pelos gestores. É possível pensarmos que a resistência dos professores é potencializada quando eles são convidados a preterir elementos da sua história de vida que estão imbricados na sua prática pedagógica.This study aims to understand how Physical Education teachers from Rio Grande do Sul public state schools follow and react to educational policies demanded by the local and state authorities from the last three state government management of Rio Grande do Sul. In this context, a research focused on ethnography was conducted. To obtain information, there were performed observations in the daily routine of Physical Education teachers, recorded in the field journal; semi-structured interviews with five Physical Education teachers and data analyses. Because of the analyses, it was possible to build meaning units, which organized, result in three analytical categories: the indifference, the resistance, and the marks. The results suggest that the Physical Education teachers, who participated the study, act in their teaching practice indifferently and resistant to educational policies formulated by the state managers. It suggests that the resistance of the teachers is reinforced when they are led to ignore elements from their own life experience which are interwoven with their teaching practices

PROPOSTA METODOLÓGICA DE AVALIAÇÃO DA SUSTENTABILIDADE AMBIENTAL DE PROPRIEDADES PRODUTORAS DE LEITE

The objective of this paper is to present a methodology for assessing the environmental sustainability of milk-producing farms, which consists of a set of spreadsheets (MS-Excel platform) comprising nine parameters (waste disposal, water sources, environmentally protected area, legal reserve, use of pesticides and fertilizers, property slope gradient, erosion, forest fires and land uses) sub-divided into 13 sub-parameters. From these indicators, weighing matrices were constructed with sub-parameters, in which quantitative data obtained in field and laboratory were transformed into impact indices, numerically expressed. This proposal was developed and applied as a pilot project on four dairy farms in the municipality of Arroio do Meio/RS/BRAZIL, where field diagnosis, map use and land cover designs and the construction of an environmental sustainability index were carried out. The environmental assessment allows the producer/administrator to determine which attributes of the activity may be inconsistent with sustainability and the decision-maker to have an indication of measures to promote or control the activities according to local development plans; moreover, it provides an objective unit to measure the impact so as to assist in the qualification and certification of agricultural activities.O objetivo deste trabalho é apresentar uma proposta metodológica para avaliação da sustentabilidade ambiental de propriedades produtoras de leite, que consiste em um conjunto de planilhas eletrônicas (plataforma MS-Excel) que integram nove parâmetros (deposição de dejetos, fontes de água, área de proteção ambiental, reserva legal, utilização de agrotóxicos e fertilizantes, declividade da propriedade, erosão, queimadas e usos da terra) subdivididos em 13 subparâmetros. A partir destes indicadores, foram construídas matrizes de ponderação com os subparâmetros, nas quais dados quantitativos, obtidos em campo e em laboratório, foram transformados em índices de impacto, expressos numericamente. A proposta foi desenvolvida e aplicada como um projeto-piloto em quatro propriedades leiteiras do município de Arroio do Meio - RS, onde foram realizadas atividades de campo de diagnóstico, com elaboração de mapa de uso e cobertura da terra e a construção do índice de sustentabilidade ambiental. A avaliação ambiental realizada permite ao produtor/administrador averiguar quais atributos da atividade podem estar em desconformidade com a sustentabilidade e ao tomador de decisões a indicação de medidas de fomento ou controle das atividades, segundo planos de desenvolvimento local; proporcionam, ainda, uma unidade de medida objetiva de impacto para auxiliar na qualificação e certificação de atividades agropecuárias