274 research outputs found
Molecular characterization of a bovine enteric calicivirus: relationship to the Norwalk-like viruses
No full textJena virus (JV) is a noncultivatable bovine enteric calicivirus associated with diarrhea in calves and was first described in Jena, Germany. The virus was serially passaged 11 times in colostrum-deprived newborn calves and caused diarrheal disease symptoms at each passage. The complete JV genome sequence was determined by using cDNA made from partially purified virus obtained from a single stool sample. JV has a positive-sense single-stranded RNA genome which is 7,338 nucleotides in length, excluding the poly(A) tail. JV genome organization is similar to that of the human Norwalk-like viruses (NLVs), with three separate open reading frames (ORFs) and a 24-nucleotide sequence motif located at the 5' terminus of the genome and at the start of ORF 2. The polyprotein (ORF 1) consists of 1,680 amino acids and has the characteristic 2C helicase, 3C protease, and 3D RNA polymerase motifs also found in the NLVs. However, comparison of the N-terminal 100 amino acids of the JV polyprotein with those of the group 1 and group 2 NLVs showed a considerable divergence in sequence. The capsid protein (ORF 2) at 519 amino acids is smaller than that of all other caliciviruses. JV ORF 2 was translated in vitro to produce a 55-kDa protein that reacted with postinfection serum but not preinfection serum. Phylogenetic studies based on partial RNA polymerase sequences indicate that within the Caliciviridae JV is most closely related to the group 1 NLVs
Corporate Effective Tax Rates in an Enlarged European Union
No full textThis paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.European Union, effective tax rate, effective tax burden, corporate taxation, company taxation.
Serotype 1 and 2 bovine noroviruses are endemic in cattle in the United kingdom and Germany
No full textThe genomically and antigenically distinct bovine noroviruses Bo/Jena/1980/DE and Bo/Newbury2/1976/UK have been associated with calf diarrhea. In the present seroprevalence study, both were found to be endemic in cattle from Germany and the United Kingdom, a finding in contrast to previous virus prevalence studies. They were less common than group A rotaviruses, particularly in calves, suggesting a different epidemiology
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
No full textCompany taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We identify three causes for different strategies: political institutions, preferences for redistribution and equality, and the position in globalisation and growth. Small countries, high growth rates, and federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. --effective tax burden,tax policy,company taxation,personal income tax
Scotland’s international competitiveness within Western Europe
No full textThe paper measures regional competitiveness of Scotland in comparison to ten EU regions and small countries using the International Benchmarking Index Family (‘IB Index Family’) developed by BAK Basel Economics.1 The IB Index Family contains an index with three dimensions of competitiveness: Performance, Attractiveness and Structural Potential. The Performance Index measures recent economic success; the Attractiveness Index measures how well a region is an attractive location to companies and highly-qualified individuals; and the Structural Potential Index estimates future potential economic growth based on current economic structure. The application of the IB Index Family provides a first-step into a more in-depth benchmarking of the competitiveness of a region, which is necessary when working towards detailed policy conclusions. The paper explains these measurement tools and applies them in a short benchmarking analysis of Scotland and ten EU regions and small nations (e.g. Ireland, Norway, Western Sweden etc.)
A whole-genome-based gene-by-gene typing system for standardized high-resolution strain typing of bacillus anthracis
No full textWhole-genome sequencing (WGS) has been established for bacterial subtyping and is regularly used to study pathogen transmission, to investigate outbreaks, and to perform routine surveillance. Core-genome multilocus sequence typing (cgMLST) is a bacterial subtyping method that uses WGS data to provide a highresolution strain characterization. This study aimed at developing a novel cgMLST scheme for Bacillus anthracis, a notorious pathogen that causes anthrax in livestock and humans worldwide. The scheme comprises 3,803 genes that were conserved in 57 B. anthracis genomes spanning the whole phylogeny. The scheme has been evaluated and applied to 584 genomes from 50 countries. On average, 99.5% of the cgMLST targets were detected. The cgMLST results confirmed the classical canonical single-nucleotide-polymorphism (SNP) grouping of B. anthracis into major clades and subclades. Genetic distances calculated based on cgMLST were comparable to distances from whole-genome-based SNP analysis with similar phylogenetic topology and comparable discriminatory power. Additionally, the application of the cgMLST scheme to anthrax outbreaks from Germany and Italy led to a definition of a cutoff threshold of five allele differences to trace epidemiologically linked strains for cluster typing and transmission analysis. Finally, the association of two clusters of B. anthracis with human cases of injectional anthrax in four European countries was confirmed using cgMLST. In summary, this study presents a novel cgMLST scheme that provides high-resolution strain genotyping for B. anthracis. This scheme can be used in parallel with SNP typing methods to facilitate rapid and harmonized interlaboratory comparisons, essential for global surveillance and outbreak analysis. The scheme is publicly available for application by users, including those with little bioinformatics knowledge
Esr Of Gd3+ In Y1 - X - Yybxgdyinni4
No full textElectron spin resonance (ESR) results of Gd3+ diluted in (Y1 - xYbx)InNi4 for 0 ≤ x ≤ 0.8 are reported. It is found that for x = 0 the linewidth presents the usual temperature linear behavior and a negative g-shift. As x is increased the residual linewidth also increases, and a non-linear temperature dependence is observed. An additional relaxation channel through the RKKY interaction is suggested to explain the results. The Yb exchange parameter is determined as function of the concentration. © 2001 Elsevier Science B.V. All rights reserved.226-230PART I7779Severing, A., Gratz, E., Rainford, B.D., Yoshimura, K., (1990) Physica B, 163, p. 409Koterlin, M.D., Morokhivskii, B.S., Shcherba, I.D., Kaluchak, Ya.M., (1999) Phys. Solid State, 41, p. 1759Pagliuso, P.G., Rettori, C., Sarrao, J.L., Cornelius, A.L., Hundley, M.F., Fisk, Z., Oseroff, S.B., (1999) Phys. Rev. B, 60, p. 13515Sarrao, J.L., Modler, R., Movshovich, R., Lacerda, A.H., Hristova, D., Cornelius, A.L., Hundley, M.F., Oseroff, S.B., (1998) Phys. Rev. B, 57, p. 7785Altshuler, T., Bresler, B., Elschener, B., Schlott, M., Gratz, E., (1996) Physica B, 223-224, p. 376Medina, A.N., Gandra, F.G., (1995) J. Magn. Magn. Mater., 140-144, p. 1141Medina, A.N., Gandra, F.G., Azanha, W.R., Cardoso, L.P., (1998) J. Phys.: Condens. Matter, 10, p. 9763Krivenko, S.A., Zenin, A.G., Khaliullin, G.G., (1991) Sov. Phys. JETP, 73, p. 576Coldea, M., Shaeffer, H., Weissenberg, V., Elschner, B., (1987) Z. Phys. B, 68, p. 25Von Krug Nidda, H.A., Schütz, A., Heil, M., Elschner, B., Loidl, A., (1998) Phys. Rev. B, 57, p. 1434
Studies of epidemiology and seroprevalence of bovine noroviruses in Germany
No full textJena virus (JV) is a bovine enteric calicivirus that causes diarrhea in calves. The virus is approximately 30 nm in diameter and has a surface morphology similar to the human Norwalk virus. The genome sequence of JV was recently described, and the virus has been assigned to the genus Norovirus of the family Caliciviridae. In the present study, the JV capsid gene encoded by open reading frame 2 was cloned into the baculovirus transfer vector pFastBac 1, and this was used to transform Escherichia coli to generate a recombinant bacmid. Transfection of insect cells with the recombinant baculovirus DNA resulted in expression of the JV capsid protein. The recombinant JV capsid protein undergoes self-assembly into virus-like particles (VLPs) similar to JV virions in size and appearance. JV VLPs were released into the cell culture supernatant, concentrated, and then purified by CsCl equilibrium gradient centrifugation. Purified JV VLPs were used to hyperimmunize laboratory animals. An antigen capture enzyme-linked immunosorbent assay (ELISA) was developed and characterized initially with clinical specimens containing defined human noroviruses and bovine diarrheal samples from calves experimentally infected with JV; the ELISA was specific only for JV. The ELISA was used to screen 381 diarrheal samples collected from dairy herds in Thuringia, Hesse, and Bavaria, Germany, from 1999 to 2002; 34 of these samples (8.9%) were positive for JV infection. The unexpectedly high prevalence of JV was confirmed in a seroepidemiological study using 824 serum or plasma samples screened using an anti-JV ELISA, which showed that 99.1% of cattle from Thuringia have antibodies to JV
A class of degenerate ordinary differential equations and the collocation method for their solution
No full textThe Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
No full textUnternehmensbesteuerung, Steuerreform, Wirtschaftliche Anpassung, Globalisierung, Wirtschaftspolitische Wirkungsanalyse, Deutschland, Corporate taxation, Tax reform, Economic adjustment, Globalization, Economic policy analysis, Germany
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