Collection of Cryptocurrency Customer-Information: Tax Enforcement Mechanism or Invasion of Privacy?

After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to avoid the burden of capital gains taxes. Further, this Issue Brief attempts to uncover the validity of the privacy claims made against the customer information summons and will recommend alternative actions for the IRS to take regardless of whether it succeeds in obtaining the information

Polysilazanes fonctionnels precurseurs de carbonitrure de silicium

SIGLEINIST T 75807 / INIST-CNRS - Institut de l'Information Scientifique et TechniqueFRFranc

First report of chlorinated and brominated hydrocarbon pollutants in marine bird eggs from an oceanic Indian Ocean island

We report for the first time levels of persistent organic pollutants in marine bird eggs from an oceanic island in the Indian Ocean, the world's third largest ocean. Ten eggs each of the Common Noddy, also known as the Brown Noddy (Anous stolidus), and Sooty Tern (Sterna fuscata) were collected from Ile Cocos off the coast of the island of Rodrigues, located 560 km east of the island of Mauritius. ΣPCBs had the highest levels (2.2 and 2.6 ng/g wm, wet mass; 20 and 19 ng/g lm, lipid mass) for common Noddy and Sooty Tern, respectively (and following), then ΣDDT (1.9 and 3.1 ng/g wm; 17 and 23 ng/g lm), and mirex (0.96 and 0.69 ng/g wm; 8.7 and 5.0 ng/g lm). ΣChlordanes (0.094 and 0.15 ng/g wm; 0.48 and 0.73 ng/g lm) and Σtoxaphenes (0.26 and 0.61 ng/g wm; 2.4 and 5.9 ng/g lm) are rare data for these compounds from this ocean. Brominated flame retardants were low (0.08 and 0.07 ng/g wm; 0.7 and 0.7 ng/g lm). Multivariate analyses indicated different contamination patterns in the prey items as Sooty Terns had significantly higher levels of mean Σchlordanes and Σtoxaphenes, as well as CB105, -108 and -157. p,p′-DDE had an association with thinner eggshells in the Sooty Tern. Although the contaminant levels were in all respects low, industrialisation, development on the periphery, commercial exploitation of the marine environment, and pollutants transferred over long distances by marine debris is likely to add to chemical pressure in this region. Monitoring changes in background levels of pollutants in remote regions will indicate such trends, and marine bird eggs from Rodrigues would be an excellent site.http://dx.doi.org/10.1016/j.envres.2012.05.00

First report of chlorinated and brominated hydrocarbon pollutants in marine bird eggs from an oceanic Indian Ocean island

We report for the first time levels of persistent organic pollutants in marine bird eggs from an oceanic island in the Indian Ocean, the worlds third largest ocean. Ten eggs each of the Common Noddy, also known as the Brown Noddy (Anous stolidus), and Sooty Tern (Sterna fuscata) were collected from Ile Cocos off the coast of the island of Rodrigues, located 560 km east of the island of Mauritius. Sigma PCBs had the highest levels (2.2 and 2.6 ng/g wm, wet mass; 20 and 19 ng/g lm, lipid mass) for common Noddy and Sooty Tern, respectively (and following), then Sigma DDT (1.9 and 3.1 ng/g wm; 17 and 23 ng/g lm), and mirex (0.96 and 0.69 ng/g wm; 8.7 and 5.0 ng/g lm). Sigma Chlordanes (0.094 and 0.15 ng/g wm; 0.48 and 0.73 ng/g lm) and Sigma toxaphenes (0.26 and 0.61 ng/g wm; 2.4 and 5.9 ng/g lm) are rare data for these compounds from this ocean. Brominated flame retardants were low (0.08 and 0.07 ng/g wm; 0.7 and 0.7 ng/g lm). Multivariate analyses indicated different contamination patterns in the prey items as Sooty Terns had significantly higher levels of mean Sigma chlordanes and Sigma toxaphenes, as well as CB105, -108 and -157. p,p-DDE had an association with thinner eggshells in the Sooty Tern. Although the contaminant levels were in all respects low, industrialisation, development on the periphery, commercial exploitation of the marine environment, and pollutants transferred over long distances by marine debris is likely to add to chemical pressure in this region. Monitoring changes in background levels of pollutants in remote regions will indicate such trends, and marine bird eggs from Rodrigues would be an excellent site.Funding Agencies|South African Regional Cooperation Fund for Scientific Research and Technological Development||South African Norwegian Programme for Research Cooperation||</p

Protection of marine birds and turtles at St Brandon’s Rock, Indian Ocean,requires conservation of the entire atoll

A survey of seabirds and turtles at St Brandon’s Rock, 400 km north of Mauritius, was undertaken in 2010. We estimated that 1.1 million seabirds comprising seven breeding species and excluding non-breeders were present at the archipelago and we counted 279 turtle tracks and nesting pits of green turtles Chelonia mydas. Hawksbill turtles Eretmochelys imbricata were also present. Analyses of 30 different islets that make up the atoll showed that the seabird species mostly partitioned their use of islets based on islet size, with four species preferring larger islets and two species preferring smaller islets. Alien species introduced historically are still present and other threats, such as shipwrecks, remain. We propose conservation and other measures that should adequately protect the birds, turtles and coral reef by treating the atoll as a system

Impacts of a shallow shipwreck on a coral reef: A case study from St. Brandon’s Atoll, Mauritius, Indian Ocean.

Shallow shipwrecks can have severe ecological and toxicological impacts on coral atolls. In 2012, a tuna longliner ran aground on the reef crest of St Brandon’s Atoll, Mauritius, broke up into three pieces which was moved by currents and storms into the lagoon. In the months following the grounding, the coral around the wreck became dead and black. Down-current from the wreck, a dense bloom of filamentous algae (Ulva sp.) attached to coral occurred. To determine the ecological effects of the wreck on the system, the marine biota around the wreck, in the algal bloom, and fish reference zones were counted in 2014. Metal concentrations in reference and affected coral was determined using inductively coupled plasma mass spectrometry (ICP/MS). A pronounced difference was seen in the metal concentration pattern between coral from the wreck- and algal zones, and the coral reference zone. While the wreck zone contained the highest abundance of fish, the fish reference zone had the highest species diversity but with fewer fish. We also counted eleven Critically Endangered hawksbill sea turtles Eretmochelys imbricata and significantly more sea cucumbers in the algal zone than the reference zones. The effects of shipwrecks on coral reefs must be considered a threat over periods of years and should be studied further.Funding agencies: South African Regional Cooperation Fund for Scientific Research and Technological Development [65290]; Chemical Industries Education &amp; Training Authority (CHIETA)</p