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PurposeThis paper estimates tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-04.MethodologyThe approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income, but introduces two methodological innovations which could be useful for further
Clinical evaluation of intracardiac shunts in children is not straightforward. Echocardiography can only diagnose the presence of a shunt but does not estimate the shunt ratio. This can be a critical factor that influences treatment options. In this single-center, prospective, observational, method-comparison study, we validate the ability of a novel monitoring device COstatus to estimate the intr
Increasing impacts from disasters and climate hazards have prompted international efforts to promote the development of national disaster risk reduction and resilience (DRRR) strategies intended to reduce mortality and other losses. The development of such strategies is the subject of target E of the Sendai Framework for Disaster Risk Reduction (2015–2030). Furthermore, an increasing understanding
Most crime scene DNA evidence is retrieved using cotton swabs. Since the late 90’s, the double-swab technique has been favoured by many practitioners throughout the world. However, the superiority of double-swabbing over applying single wet swabs has not been broadly verified. Here we set out to evaluate the need for the second dry swab for various surfaces, aiming at mimicking the range of surfac
This work aims to investigate the breakup dynamics of the gas-liquid interface during bubble formation in a microchannel flow-focusing device. An interface tracking method is developed to capture the profiles of the gaseous thread evolution. The results show that the pinch-off period can be further divided into a liquid squeezing stage and a free pinch-off stage in both the radial and axial direct
Recent speleological surveys of meltwater drainage systems in cold and polythermal glaciers have documented dynamic englacial and in some cases subglacial conduits formed by the ‘cut-and- closure’ mechanism. Investigations of the spatial distribution of such conduits often require a combination of different methods. Here, we studied the englacial drainage system in the cold gla- cier Longyearbreen
Citizen science is a powerful tool for connecting members of the public with research and for obtaining large amounts of data. However, it is far less commonly implemented in developing countries than in developed countries. We conducted a large-scale citizen-science program monitoring honey bee (Apis mellifera) colony losses in Argentina to examine how a national consortium composed of local coor
A circular economy maximizes the value of material resources and minimizes greenhouse gas emissions, resource use, waste and pollution. We will posit that circularity needs to be understood as a property of a system (e.g., the mobility system of a city), rather than a property of an individual product or service (e.g., a car or a car-sharing service). Hence, there is a need for more knowledge on h
Recent studies suggest that oncogenic processes (from precancerous lesions to metastatic cancers) are widespread in wild animal species, but their importance for ecosystem functioning is still underestimated by evolutionary biologists and animal ecologists. Similar to what has been observed in humans, environmental modifications that often place wild organisms into an evolutionary trap and/or expo
This work aims to investigate the breakup dynamics of the low-density gas and liquid interface during bubble formation in a microchannel flow-focusing device. A high-contrast interface tracking method is developed. After the neck motion analysis in radial and axial directions, the time domain criterion between the liquid squeezing stage and the free pinch-off stage is proved to be two orders of ma
Diets enriched in sucrose severely impair metabolic regulation and are associated with obesity, insulin resistance and glucose intolerance. In the current study, we investigated the effect of 4 weeks high-sucrose diet (HSD) feeding in C57BL6/J mice, with specific focus on adipocyte function. Mice fed HSD had slightly increased adipose tissue mass but displayed similar hepatic triglycerides, glucos
This paper presents a modelling study aimed at minimizing the environmental foot print of a membrane bioreactor (MBR) for wastewater treatment. Specifically, an integrated model for MBR was employed in view of the management optimization of an MBR biological nutrient removal (BNR) pilot plant in terms of operational costs and direct greenhouse gases emissions. The influence of the operational para
Partially Premixed Combustion (PPC) has been proved a high efficiency combustion concept, along with ultra-low soot and NOx emissions. However, the nature of high pressure rise rate prevents PPC from operating range extension and further practical use. This paper aims to optimize mixture preparation to achieve the benefits of PPC with the constraints of engine states through injection strategy dur
The volume of credit to Swedish households has grown twice as fast as incomes since the mid-1990s. This has resulted in both rising house prices and rising household debt. This column argues that these trends expose Sweden to important economic vulnerabilities. Curbing these vulnerabilities will require prompt action by the authorities.
Fredrik NG Andersson and Lars Jonung argue that the current push for fiscal activism is short-sighted. Instead, the Swedish case from the last 25 years shows that stable public finances combined with supply-side policies is the recipe for economic stability and growth.
High-temperature PEM fuel cells (HT-PEMFCs) are of current interest due to their favorable characteristics in relation to PEM fuel cells operating at a low temperature (LT-PEMFCs). The benefits concern poisoning of the CO catalyst, water management, thermal management and humidity issues. The major challenge facing these fuel cells is to have the membrane performing well at high temperature. This
Economic historians tend to explain US geographical development gaps in terms of industrialisation. But by the end of the 20th century, the richest counties had become specialised in services, rather than in manufacturing. This column evaluates how the service economy triggered this evident contrast between the urban and rural US. Market size causes localisation of non-agricultural activity, with
Sweden's fix of its banks in the early 1990s is considered a model for today’s policymakers. This column reviews the main features of the Swedish approach and discusses its applicability to today’s banking problems. Policy must be carried out swiftly and openly, aiming at saving banks, not their owners or managers.
In order to combat the effects of climate change, it is important to use a combination of solutions to achieve carbon neutrality as soon as possible. Carbon capture and sequestration is one such technology that can be used to significantly reduce the carbon footprint of many industrial plants. A mature technology for CO2 capture, amine-based post-combustion capture, is readily available today. How
