Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Systems and Tax Reforms in Latin America

FOREWORD Tax systems and tax reforms in Latin America VITO TANZI, PART I A general picture of tax systems and tax reforms in Latin America, 1. Taxation structure and main tax policy issues JUAN CARLOS GoMEZ SABAINI and RICARDO MARTNER, 2. An outline of tax systems and tax reforms FRANCESCO FIGARI and LUCA GANDULLIA, 3. Political economy issues of taxation PAOLA PROFETA and SIMONA SCABROSETTI, 4. Corporate tax systems and policies for attracting FDI GIORGIA MAFFINI and ANNA MARENZI 5. Fiscal Havens in Latin America and the Caribbean JEFFREY OWENS and ALESSANDRA SANELLI PART II Country studies of tax systems and tax reforms in Latin America 6. Argentina MARTIN BeS 7. Brazil JOSe ROBERTO AFONSO and RAFAEL BARROSO 8. Chile MATTEO COMINETTA 9. Colombia LUIGI BERNARDI, ELENA FUMAGALLI and LAURA FUMAGALLI 10. Costa Rica JORGE CORNICK, ERIC THOMPSON and ADRIAN TORREALBA 11. Mexico DANIEL ALVAREZ 12. Paraguay CATERINA FERRARIO 13. Uruguay ALBERTO BARREIX and JERoNIMO ROCA
Infection rate and therapeutic trials on various gastrointestinal parasites in sheep and goats in and around Lahore, Pakistan.

A longitudinal study was conducted to determine the infection rate of gastrointestinal parasites in diarrheic and non-diarrheic sheep and goats along with therapeutic efficacy of different drugs from October, 2010 to October, 2011 in Lahore (Punjab), Pakistan. A total of 480 fecal samples comprising of 240 samples from sheep and 240 from goats were examined to check the presence of gastrointestinal parasitic infection. Out of 240 samples of sheep 173 (72.08%) samples were positive while out of 240 samples of goats 161 (67.08%) samples were positive. Higher infection rate of gastrointestinal parasites among sheep was recorded as compared to goats. While comparing class wise helminthic infection rate, parasites of class Nematoda (46.25% sheep; 44.17% goats) showed top prevalence, followed by Trematoda (20.42% sheep; 18.33% goats) and Cestoda (5.42% sheep; 4.58% goats). The efficacy of levamisol + oxyclozanide was observed to be 48, 76 and 88% in sheep, 56, 75 and 90% in goats after 3rd, 7th and 14th day of treatment, respectively. Albendazole proved to be less effective showing 57, 74 and 86% in sheep, 64, 77 and 87% efficacy in goats at 3rd, 7th and 14th day of treatment, respectively. Neem leaf seed powder was least effective against gastrointestinal parasites showing efficacy 16, 31 and 43% in sheep, 15, 23 and 40% in goats on 3rd, 7th and 14th day of treatment, respectively. It was concluded that gastrointestinal helminths in sheep and goats are of considerable significance in Lahore, while levamisol + oxyclozanide is the best effective drug against gastrointestinal parasites in both sheep and goats.
Behavior of sheep fed different sequences of ingredients in a spineless cactus (Nopalea cochenillifera Salm-Dyck) based-diet

The purpose of this experiment was to evaluate the ingestive behavior of sheep fed diets containing different sequences of ingredients of a spineless cactus based diet because of the paucity of available information regarding the best method of feeding, especially in relation to the use of spineless cactus. The observed variables were daily time of eating, ruminating and idling. Five sheep were distributed into a 5 × 5 Latin Square with five treatments, five animals and five periods, the treatments 1 - (TMR, total mixed ration) at 7:00 and 15:00h; 2 - (C, concentrate) at 7:00h, (SC, spineless cactus) at 8:00 h, (C) at 15:00h and (TGH, tifton grass hay) at 16:00h; 3 - (C) at 7:00h, (TGH) at 8:00h, (C) at 15:00h and (SC) at 16:00h; 4 - (SC) at 7:00h, (C) at 8:00h, (TGH) at 15:00 and (C) at 16:00h and 5 - (TGH) at 7:00h, (C) at 8:00h, (SC) at 15:00h and (C) at 16:00h. No treatment effect on feeding activities (hour/day) in time total daily, but when activities were divided into periods, the sheep in sequence 3: concentrate/ hay/ concentrate/spineless cactus spent a longer time eating within the period from 7:00 to 11:00h than the sheep in sequences 1: total mixed ration (TMR) and 2: concentrate/ spineless cactus/ concentrate /hay. The digestibility of dry matter and matter organic was greater for concentrate/ spineless cactus/ concentrate/ hay and spineless cactus/ concentrate/ hay/ concentrate being recommended the use of the same as feeding strategy.
Work management as a means to adapt to constraints in farming systems: a case study from two regions in Morocco

Two investigations were carried out to characterize how farms manage work as a means to cope with several constraints. The investigations were based on the application of the “Work Assessment” method in 44 farms, located in two regions in Morocco. A first investigation protocol was applied in 30 farms in a rainfed agricultural area with possibilities of groundwater irrigation. The study showed that very small-scale farms specialize in cattle rearing. By contrast, farms with more land and capital tend to diversify their activities, mainly toward cash crops (vegetables and fruit trees), resulting in an increased use of off-farm staff. The second research protocol consisted in the use of the “Work Assessment” method in a sample of 14 diversified family farms in a large scale irrigation scheme. Work times in each agricultural activity (livestock and crops) were quantified, distinguishing the contributions of family members and those of the off-farm workers. Altogether, the results of the two investigations confirm the crucial role of livestock production for smallholder farms’ resilience, given they have almost no options in investing in cash crops. However, the limited gross margins received from cattle rearing may imply that it could have limited attractiveness for the young generations. By contrast, in larger farms, livestock is kept as a means of diversifying the sources of incomes, farmers criticizing its very limited gross margins and its relatively high needs in work. Finally, in a context of growing tensions on workers availability, it appears that work, whether assumed by family members or hired workers, is becoming an increasing source of troubles in Morocco. This may add constraints for the achievement of ambitious increases in the staple food production in the coming years.
INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION: ITS ANTECEDENT AND CONSEQUENCE

Abstract This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables such as environmental dynamism (ED). Furthermore this study examines the influence of budgetary participation on performance (P) in the company. The IPT is used in this study as a contribution to overcome the gap between dynamic environments, information management, budgetary participation and performance.This research concluded that (1) there is a positive relationship between environmental dynamism and task exceptions, information technology, information systems, and budgetary participation, (2) there is no negative relationship between environmental dynamism and task analyzability , (3) there is no positive relationship between task exceptions and budgetary participation, (4) there is a negative relationship between task analyzability and budgetary participation, (5) there is a positive relationship between information technology, and information systems for budgetary participation, and (6) there is a positive relationship between budgetary participation and performance. Keywords: Process, Information, Participation, Budget, Performance
Measuring monetary policy and its impact on the bond market of an emerging economy

In view of multiple instruments used by many central banks in emerging market economies (EMEs), we derive a composite measure of monetary policy for India and assess its impact on the yield curve. Our results show that while monetary policy has the dominant impact among macroeconomic variables on the entire term structure, it is particularly strong at the shorter end and on credit spreads. Shifts in the level of the government yield curve and credit spreads also lead to changes in monetary policy. In terms of robustness, our measure performs better than a narrative-based measure of monetary policy available in the literature.
Geochemistry of Paleosols Formed under Oxic and Anoxic Conditions in Babeldaob Island, Palau

Two different types of paleosols (laterite vs. kaolinite types), developed on Eocene volcanic rocks in the Babeldaob Island, Palau, were examined in order to understand the behaviors of elements during soil formation under different redox conditions. Laterite type paleosol on the Aimiliki volcanic rock was formed under ordinal atmospheric (oxic) condition. Si, Al, Mg, V, Fe, Mn, Cu, Co, Ni, Zn and Ge were leached out from the upper zone. It is noticeable that Fe is dissolved even under oxic condition. REEs increase slightly with advancing weathering. Th and U typically increase. Other elements show rather complicate pattern. On the other hand, kaolinite type paleosol on agglomerate and tuff of the Babeldaob volcanics might develop under anoxic condition, because the overlying lignite formation has absorbed the atmospheric oxygen from penetrating meteoric water. Many elements generally decrease upward, with the enrichment in the middle section. It is suggested that these elements have moved downward during the weathering. The most mobile elements such as K, Mg and Rb decrease uniformly upward in the section. From the behaviors of relatively immobile elements, low pH as well as high P O2 conditions were predicted for the laterite type paleosol developed on the Aimiriki volcanics, and slightly higher pH as well as lower P O2 conditions for the kaolinite type paleosol on the Babeldaob volcanics. The Palauan data are compared with the Paleozoic and Precambrian paleosols reported previously. The comparison supports the suggestion made from the Pronto paleosol(NEDACHI et al., 1998) that the atmosphere at the Archean-Proterozoic boundary era was already oxic.
CARDIFF METROPOLITAN UNIVERSITY Prifysgol Fetropolitan Caerdydd CARDIFF SCHOOL OF SPORT DEGREE OF BACHELOR OF SCIENCE (HONOURS)

to include: A concise summary of the theoretical study undertake. Extended Introduction (20% [10%]) 2 To include: outline of context for the question; clear articulation and justification of the research question; indication of research expectations. Research Methods/Process (15% [10%]) 2 To include: justification of a secondary data collection approach; justification of inclusion and exclusion criteria and any search parameters utilised; process/procedure adopted; clear articulation and justification for the structure and development of the study. 1 This form should be used to assess Theoretical/Conceptual dissertations. The descriptors associated with Theoretical/Conceptual dissertations should be referred to by both students and markers. 2 There is scope within CONCEPTUAL/THEORETICAL dissertations for the EXTENDED INTRODUCTION and RESEARCH METHODS/PROCESS sections to be presented as a combined section, particularly where matters of REPLICABILITY of the study are not central. The mark distribution to be used in studies of this kind is indicated in square brackets. Steven Turnock St20003855
Juvenile Salmonid Use of Freshwater Emergent Wetlands in the Floodplain and Its Implications for Conservation Management

Abstract A recent trend of enhancing freshwater emergent wetlands for waterfowl and other wildlife has raised concern about the effects of such measures on juvenile salmonids. We undertook this study to quantify the degree and extent of juvenile Pacific salmon Oncorhynchus spp. utilization of enhanced and unenhanced emergent wetlands within the floodplain of the lower Chehalis River, Washington, and to determine the fate of the salmon using them. Enhanced emergent wetlands contained water control structures that provided an outlet for fish emigration and a longer hydroperiod for rearing than unenhanced wetlands. Age-0 and age-1 coho salmon O. kisutch were the most common salmonid at all sites, enhanced wetlands having significantly higher age-1 abundance than unenhanced wetlands that were a similar distance from the main-stem river. Yearling coho salmon benefited from rearing in two enhanced wetland habitats, where their specific growth rate and minimum estimates of survival (1.43%/d by weight and 30%; 1.
Determinants Affecting Adoption of Malt-Barley Technology: Evidence from North Gondar Ethiopia

Considerable numbers of studies have been conducted on various technologies. However, adoption and intensity of adoption on malt- barley technology has not been carried out in the country. Production of commercial crops could give adequate yields if it is supported with improved technologies and suggested packages. The focus of study was examining determinants of adoption of malt-barley technology in Debark and Wogera districts of North Gondar. The sample size of the study was 120 respondent farmers. Both qualitative and quantitative data were collected from primary and secondary sources. Interview schedules, focused group discussions, key informant interviews, and personal observations were the major data collection methods. Descriptive statistics, inferential tests and Tobit econometric model were administered for analysis. The result explained that education, access to improved seed and training affected adoption of malt-barley technology positively and significantly while social status of household heads influenced the technology significantly but negatively. Even though majority of adopters had better adoption indices, the technology couldn’t disseminate in large number of beneficiaries and potential producing areas. As a result, the rate of adoption was low and slow. Therefore, this study suggested that farmers should be exposed to training and access to improved seed.
Participants’ Sensitivity to Percentage Payback and Credit Value When Playing a Slot-Machine Simulation

Legalized gambling has become both a major industry and concern in the United States, but little research from the behavior-analytic perspective has been done on the topic. The present study consisted of two experiments that had participants play a computer-simulated slot machine. The variables manipulated were the percentage payback rate (i.e., overall rate of reinforcement) and the amount of money the credits being wagered were worth (i.e., reinforcer magnitude). Experiment 1 investigated these variables using a between-groups design. Experiment 2 investigated them using a within-subjects design. Results from both experiments demonstrated that participants’ gambling behavior did not vary as a function of payback percentage. Their behavior was, however, sensitive to credit value; overall, participants bet less when the credits were worth more. These findings have potential implications for why some people display “problem gambling. ” They will also hopefully promote research on a topic that has been largely ignored by the field of behavior analysis.
‘Fail Fast, Start Over’ The improvisational mindset substituting for formal strategies

In contemporary volatile organizations, formal strategies are argued no longer deemed sufficient in dealing with an ever-changing environment. In this article, it is being investigated how organizing unfolds in a turbulent and dynamic organization, in the absence of explicit strategies. This is carried out by following a case company going through a major transformation, venturing into a new market. Drawing upon the organizational improvisation (OI) framework, it is being illustrated how improvisation and confidence can substitute for formal strategies and enable creativity and action, in turn leading to a self-fulfilling prophecy. To enable this way of working, it is being indicated how a mental model of operating, allowing for emergence, is adopted throughout the organization. However, a dilemma with OI is presented, in the occurrence of too much improvisation. Further illustrating the complexity of OI, a low degree of formal structures can indeed enhance freedom and creativity, however, it may also be a way of keeping control – to secure a constant search for new ideas – ensuring an evolving company.
Herbage yield, protein content, and carbohydrate reserves in gulf cordgrass (Spartina spartinae).

Gulf cordgrass (Spartina spartinae [Trin.] Merr.) is a highly productive bunchgrass that dominates thousands of hectares of marshlands along the Gulf coast. Herbage yield, protein content, and carbohydrate reserve patterns were studied for the species for 18 months on the Welder Wildlife Refuge on the central Texas coast. Plots were clipped at 1-month intervals at 10- and 20-cm stubble heights. Herbage yield and protein content were greater for plants clipped at 10-cm stubble height as compared with those clipped at 20 cm. Total nonstructural carbohydrate reserve levels in both stem bases and roots were also greater in plants clipped at the lower stubble height. Lowest carbohydrate reserve levels were recorded during periods of active growth. Results suggested that gulf cordgrass can withstand monthly removal of herbage to a height of 10 cm for a period of at least 18 months without adverse effects. The most sensitive periods for herbage removal, based on TNC and protein levels, were late summer and early fall.
Do Non-native Plant Species Affect the Shape of Productivity-diversity Relationships

ABSTRACT The relationship between ecosystem processes and species richness is an active area of research and speculation. Both theoretical and experimental studies have been conducted in numerous ecosystems. One finding of these studies is that the shape of the relationship between productivity and species richness varies considerably among ecosystems and at different spatial scales, though little is known about the relative importance of physical and biological mechanisms causing this variation. Moreover, despite widespread concern about changes in species' global distributions, it remains unclear if and how such large-scale changes may affect this relationship. We present a new conceptual model of how invasive species might modulate relationships between primary production and species richness. We tested this model using long-term data on relationships between aboveground net primary production and species richness in six North American terrestrial ecosystems. We show that primary production and abundance of non-native species are both significant predictors of species richness, though we fail to detect effects of invasion extent on the shapes of the relationship between species richness and primary production.
Evaluating the Effect of Showing the Dental Injector to Children on Their Dental Behavior in Relation to the Vital Signs And Maternal Anxiety

fear and anxiety remain the primary emotion a child feels when entering the dental clinic. The main cause of this feeling is the dental injection. Many techniques for dental injection involved not showing the injector prior to the injection while others preferred showing the injector. It is believed that maternal anxiety affects the child's dental behavior. Many scales and signs can be used to determine the child's anxiety such as heart beat rate and respiratory rate. 31 children were involved in this study. The children were divided into two groups: group (a) children were shown the dental injector prior to local anesthesia administration, group (b) children were not shown the dental injector prior to local anesthesia administration. The behavior of the children was recorded during the dental injection using the Frankl scale. Maternal anxiety was evaluated using the Arabic version of the MDAS index. The vital signs recorded involved the heart beat rate and the respiratory rate. In group (a) the behavior of the children during dental injection was mostly definitely positive (code 4). While in group (b) it was mostly definitely negative (code 1). Most of the mothers had a moderate level of anxiety (35%) and their children behaved in a favorable way. The heart rate of the children of both groups was higher in group (a) than in group (b) at all times although it was not statistically significant. The difference in respiratory rates at all times between both groups was also not significant. Showing the dental injector to the child prior to injection and following the "tell-show-do" technique affects the behavior of the child in a favorable way. Children behaved favorably in a positive way in accordance to their mother's level of anxiety. The presence of the mother in the dental operatory with her child may have an effect on the behavior.
Norway in transition : transforming a stable democracy

Part 1. The Baltic Question anmd the Two Superpowers 1. Three Visions Of Non-Recognition 2. The Baltic Question In The Policy Of The USSR Part 2. States and Nations in Exile 3. Baltic Diplomatic Missions In Exile. 4. The Treatment Of Baltic Refugees 5. Human Rights And International Organizations Part 3. National Perspctives during the Cold War 6. Britain and the Baltic Question 7. The Federal Republic of Germany and the Baltic Question 8. France and the Baltic Question 9. Northern Perspectives on the Baltic Question Part 4. End Games 10. The International Community and the Restoration of Baltic Independence 11. The Aftermath: The legacy of restored Baltic statehood for the New Europe
The role of schools in explaining individuals’ subject choices at age 14

Abstract The subjects that young people study from age 14 onwards may have important consequences for their future academic and labour market outcomes. These decisions are shaped by the schools in which they find themselves. Schools also face constraints of their own. This paper explores the extent to which individuals’ decisions are affected by the school they attend and to what extent this is affected by the composition of schools in terms of academic attainment, gender, and socioeconomic background. We use multi-level variance decomposition models applied to administrative data on the subjects that young people in mainstream state-funded schools in England study between ages 14 and 16. Our results highlight the important role that constraints on schools play in subject choice decisions. We also note the particular role of attending a non-selective school within a selective schooling district.
Multi-location variability in Pakistan for partial resistance in wheat to Puccinia striiformis f. sp. tritici.

Expression of plant resistance to diseases varies according to the prevalent pathotypes and climatic conditions at different locations. This variability in partial resistance expression across locations must be known to elucidate the disease status of crop plants in field conditions. We report on the field assessment of partial resistance in wheat to yellow rust, studied at six locations in 37 wheat varieties along with the susceptible control ‘Morocco’ during the yellow rust season of 2007. The high disease severity of ‘Morocco’ revealed considerable disease pressure at all locations. The field resistance of these varieties varied across locations, with no variety being immune at all locations. Based on the average coefficients of infection, representing overall partial resistance expression, the tested varieties were grouped into high (27 varieties), moderate (9 varieties) and low levels of partial resistance (one variety). Stability in the expression of leaf tip necrosis, a marker of partial resistance to yellow rust, was recorded for the varieties Suleman-96 and Sindh-81. Kohsar-93, Bakhtawar-93, Saleem-2000, Fakhre-Sarhad, Tatara, Frontana and Karwan had an overall good level of partial field resistance across the locations. There was also considerable variation in the expression of partial resistance to yellow rust resistance across the locations.