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Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)

In this paper I estimate under-assessment of incomes in the Personal IncomeTax during the years following its introduction in Spain. The methodology combines an analysis of discrepancy with National Accounts and an econometric exercise, which follows and slightly modifies the Feldman and Slemrod (2007) procedure, based on the relation of reported charitable donations with the composition of income

Testing the Activity of Complement Convertases in Serum/Plasma for Diagnosis of C4NeF-Mediated C3 Glomerulonephritis

Autoantibodies termed C3-nephritic factor (C3NeF), which stabilize convertases of the alternative complement pathway, often stimulate autoinflammatory diseases. However, knowledge about analogous autoantibodies acting on the classical pathway (C4NeF) is limited to a few reports, which indicate association with kidney dysfunction, systemic lupus erythematous, and infections. C4NeF may appear indepe

Accelerating rates of cognitive decline and imaging markers associated with β-amyloid pathology

Objective: To estimate points along the spectrum of β-amyloid pathology at which rates of change of several measures of neuronal injury and cognitive decline begin to accelerate. Methods: In 460 patients with mild cognitive impairment (MCI), we estimated the points at which rates of florbetapir PET, fluorodeoxyglucose (FDG) PET, MRI, and cognitive and functional decline begin to accelerate with re

Heparin for the prevention of intraventricular haemorrhage in preterm infants

Background: Preterm birth remains the major risk factor for the development of intraventricular haemorrhage, an injury that occurs in 25% of very low birth weight infants. Intraventricular haemorrhage is thought to be venous in origin and intrinsic thromboses in the germinal matrix are likely to play a triggering role. Heparin activates antithrombin and promotes the inactivation of thrombin and ot

Antisense repression of the mitochondrial nadh-binding subunit of complex I in transgenic potato plants affects male fertility

Mitochondrial respiratory chain complex I is a large multi-subunit enzyme composed of both organellar and nuclear encoded proteins. To investigate the role of the nuclear encoded components, expression of the gene for the 55 kDa NADH-binding subunit of complex I was disturbed by antisense repression in transgenic potato plants. The antisense construct driven by the CaMV 35S promoter decreases the

Properties of submitochondrial particles from plant mitochondria : generation, surface characteristics and NAD(P)H oxidation

Purified mitochondria isolated from potato (Solanum tuberosum L. cv. Bintje) tuber, Jerusalem artichoke (Helianthus tuberosu L.) tuber and rat liver were disrupted at different pH and different EDTA and MgCl2 concentrations either by French Press treatment or by sonication. The submitochondrial particles (SMP) were isolated by differential centrifugation and polarity estimated by the latency of cy

Oxidation of external NAD(P)H by purified mitochondria from fresh and aged red beetroots (Beta vulgaris L.)

Mitochondria were isolated from fresh beetroots (Beta vulgaris L. cvs Rubria and Nina) by differential centrifugation followed by Percoll gradient centrifugation. These purified mitochondria oxidized external NADH, although relatively slowly (20-40 versus 100-120 nanomoles oxygen per minute times milligram protein for NADH and succinate oxidation, respectively), with respiratory control ratios of

Surgical complications in 1408 primary cleft palate repairs operated at a single center in Guwahati, Assam, India

Objective: To analyze surgical complications after primary cleft palate repair in a setting with limited resources. Patients and Design: A total of 1608 consecutive cleft palate repairs with 1408 follow-ups, operated upon between 2011 and 2013, were reviewed retrospectively through medical records. Patients were 10 months to 50 years old at the time of surgery, with a median age of 9 years. Settin

Pro- and anticoagulant properties of factor V in pathogenesis of thrombosis and bleeding disorders

Factor V (FV) serves an important role in the regulation of blood coagulation, having both pro- and anticoagulant properties. The circulating high molecular weight single-chain FV molecule undergoes a series of proteolytic cleavages during both activation of coagulation and during anticoagulant regulation of coagulation by activated protein C (APC). It is noteworthy that mutations in the factor V

A Self-Reconfiguring IEEE 1687 Network for Fault Monitoring

Efficient handling of faults during operation is highly dependent on the interval (latency) from the time embedded instruments detect errors to the time when the fault manager localizes the errors. In this paper, we propose a self-reconfiguring IEEE 1687 network in which all instruments that have detected errors are automatically included in the scan path. To enable self-reconfiguration, we propos

Multiplex cytokine analyses in patients with rheumatoid arthritis require use of agents blocking heterophilic antibody activity

Objectives: Heterophilic antibodies, such as rheumatoid factor (RF), are known to interfere with enzyme-linked immunosorbent assays (ELISAs). Treatment of rheumatoid arthritis (RA) with tumour necrosis factor (TNF)-α blockers is well established. The aims of this study were to develop a protocol for blocking the interaction of present heterophilic antibodies and to validate this procedure by evalu

Adipose-derived Stem Cells Counteract Urethral Stricture Formation in Rats

Background: A medical treatment for urethral stricture (US) is not yet available. Objective: To evaluate if local injection of human adipose tissue-derived stem cells (hADSC) prevents urethral fibrosis in a rat model of US. Design, setting, and participants: Male rats were divided into three groups: sham, US, and hADSC (n = 12 each). Sham rats received a vehicle injection in the urethral wall. US

Handling a challenging context. : Experiences of facilitating evidence-based elderly care.

Aim: To explore improvement facilitators' experiences of handling their commission to implement evidence-based practice in elderly care for frail older persons. Background: Improvement facilitators were put in place across Sweden in a time-limited project by the government, with one part of the project being to evaluate the model before establishing this facilitation of evidence-based practice in

The Communicative State : Political Public Relations and the Rise of the Innovation Hype in Sweden

Government agencies in Sweden are experiencing a communicative turn where notions concerning branding, image and identity have become standardized tools and concerns. Public relations, with its focus on persuasion and creating relations with external actors, is part of this communicative turn. This book is concerned with how government agencies practice political public relations in a more communi

Digital containment : Revisiting containment strategy in the digital age

Since the Ukraine conflict began in 2014, there has been an increased awareness of the threat to EU interests posed by Russia. In early 2015, the EEAS created the East StratCom Team to respond by promoting the EU’s soft power, strengthen media resilience, and catalogue disinformation. This article categorizes several examples of Russian disinformation in order to conceptualize the conduct of digit

Glycemic Control and Temperature Control in Buildings

This thesis is consists of two parts, applying concepts from automatic control to different application areas.The first part of this thesis concerns the development of an optimization-based algorithm, determining the size of insulin and glucose doses for patients suffering from Diabetes Mellitus and treated with multiple insulin injections. Diabetes Mellitus is a chronic disease characterized by eThis thesis consists of two parts, applying concepts from automatic control to different application areas.The first part of this thesis concerns the development of an optimization-based algorithm, determining the size of insulin and glucose doses for patients suffering from Diabetes Mellitus and treated with multiple insulin injections. Diabetes Mellitus is a chronic disease characterized by elev