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The Panama Papers, the Paradise Papers, and the Pandora Papers have exposed how tax advisors, lawyers, financial institutions, and other intermediaries have helped the world’s economic elites hold their wealth through corporations and trusts organized in tax havens. These professional enablers are frequently located in a country other than that of the relevant taxpayers. This means that the tax avoidance enablers are often out of the reach of the victim governments. How can a government counter the activities of professional enablers located in other countries? This has proven to be a formidable challenge. This Article proposes a novel solution: a new international reporting standard, referred to as Global Mandatory Disclosure Rules (GMDR), which will impose reporting obligations on intermediaries assisting taxpayers with designing and implementing cross-border tax schemes. This proposal builds on the legal mechanisms currently deployed in several countries. Mandatory disclosure rules (MDRs), which require that intermediaries report their clients’ tax schemes, were introduced in the United States in the 1980s. Since then, MDRs have been adopted in several countries as domestic measures targeting local tax avoidance enablers and their clients. In recent years, the European Union and the Organization for Economic Cooperation and Development have introduced multilateral MDRs that focus on certain crossborder arrangements. Drawing upon these reporting regimes, this Article proposes GMDR as a comprehensive standard. GMDR is a missing piece in the global tax transparency framework which could close gaps in other international tax reporting standards. This Article explains the need for GMDR, explores the relevant design options, and proposes an implementation strategy. As GMDR could be an indispensable tool in the international effort to curb cross-border tax abuse, this proposal deserves serious consideration.

Abstract To evaluate the safety and the potential antiviral treatment of inhaled enriched heparin in patients with COVID-19. The specific objectives were to investigate the anticoagulation profile, antiviral and anti-inflammatory effects, and respiratory evolution of inhaled enriched heparin. We conducted a randomized, triple-blind, placebo-controlled Phase I/II clinical trial in hospitalized adults with COVID-19 receiving inhalation of enriched heparin or saline (placebo) every 4 h for 7 days. Among the 27 patients who completed the study, no changes in blood coagulation parameters were observed, indicating the safety of inhaled enriched heparin. The group receiving enriched heparin showed a significant reduction in the need for supplemental oxygen and improvement in respiratory parameters, such as the PaO2/FiO2 ratio. Inhalation of enriched heparin is shown to be safe and has also demonstrated potential therapeutic benefits for patients with COVID-19. These promising results justify the continuation of the study to the next phase, Phase II/III, to further evaluate the therapeutic efficacy of inhaled enriched heparin in the treatment of COVID-19-associated viral pneumonia. Trial registration: ClinicalTrials.gov. 08/02/2021. Identifier: NCT04743011.

Supercrystals, extended lattices of closely packed nanoparticles (NPs), present exciting possibilities for various applications. Under high pressures, typically in the gigapascal (GPa) range, supercrystals undergo significant structural changes, including adjustable interparticle distances, phase transformations, and the formation of new nanostructures through coalescence. While prior research has focused on ligand engineering's impact on supercrystal mechanical response, the influence of NP shape remains unexplored, especially for NPs larger than 10 nm coated with hydrosoluble ligands. This study examines the effects of NP shape on the mechanical properties of supercrystals using high‐pressure small‐angle X‐ray scattering and focused ion beam–scanning electron microscopy tomography. Notably, supercrystals exhibit higher hardness levels compared to previously reported values for gold supercrystals, attributed to the use of larger NPs. Spherical and tetrahedral NPs rearrange before collapsing under pressure, whereas rods and octahedra coalesce without prior structural rearrangement, likely due to their higher packing fraction. Additionally, anisotropic deformation of NP lattices and sintering does not always correlate with deviatoric stresses. These findings refine the understanding of complex processes governing supercrystal structure under high pressure, opening new avenues for NP engineering and advancing plasmonic applications under extreme conditions.

La red de caminos prehispánicos utilizados por los incas se ha propuesto como el resultado de un proyecto político dirigido por ellos, aunque basado en experiencias anteriores. En esta narrativa, la red vial fue producto de la planificación estatal inca y tenía principalmente un fin administrativo. Esta interpretación es influyente y se usa para sostener la narrativa del Estado peruano moderno que aprende de las lecciones del pasado y es heredero del proyecto político inca. Sin embargo, varios autores argumentan que esta interpretación simplifica el complejo y gradual desarrollo de la red, que involucró a diversos actores más allá de las instituciones políticas centralizadas, reclamando la necesidad de identificar la agencia de las comunidades locales. En este contexto, la revaloración de los caminos prehispánicos puede generar dominación o ser un mecanismo de integración y reestructuración social que promueva las identidades locales. Este artículo utiliza los conceptos de ruta y trazo para analizar las redes viales en la región de Piura, proporcionando una perspectiva regional a largo plazo. Cuestiona las narrativas dominantes centradas en los incas, destacando la importancia local de los caminos y demostrando la continuidad de la infraestructura, arraigada en experiencias diarias que trascienden el control estatal.

This work is a continuation of the previous research presented in MES 11 (Marcone & Bortolucci, 2021), where we were trying to understand the role of the ledor (reader), a person who reads the test to the visually impaired person during an assessment. The work carried since then and up to the second half of 2022, following the conclusions made in our previous work, was focused on the study, understanding and systematisation of the process of adapting items, those related to mathematics such as drawings, tables, graphs, statements, and everything related to the elaboration of mathematics questions, and the activity of the maths test ledor. For this purpose, interviews were carried out with three professionals directly linked to this type of activity, with extensive experience in the activity of adapting mathematical tests, in addition to the analysis of theoretical references on the subject. We will present the main points addressed in each interview, such as the need for the test adaptation process to occur simultaneously with the test construction, so that the necessary interventions can occur before the test assembly is completed, followed by a discussion, with conclusions showing how important it is to describe an image properly, with minimum information, so the candidate can achieve the test with the time they have. This research was evaluated by an independent ethics committee and authorised to be carried out.

El presente estudio tuvo como objetivo evaluar la producción y composición química del pasto elefante (Pennisetum purpureum sin. Cenchrus purpureus cv. Mott) intercalado con Cajanus cajan (Mandarim y Fava Larga) y Stylosanthes guianensis (Bela) en comparación con su cultivo en monocultivo bajo manejo de riego en la región semiárida. El experimento se llevó a cabo en el Campus de Ciencias Agrícolas de la Universidad Federal del Valle de São Francisco, Petrolina, Brasil. El experimento consistió en los siguientes tratamientos: pasto elefante intercalado con cada leguminosa y dos tipos de monocultivo, uno con fertilización nitrogenada (200 kg ha-1) y el otro sin ella. Las leguminosas ayudaron a mejorar la calidad del dosel forrajero, con altos niveles de proteína cruda. La fertilización nitrogenada aumentó la masa de forraje producido por el pasto elefante. El análisis acumulativo de todos los cortes mostró que el cultivo intercalado de elefante con el cultivar Bela logró el mayor rendimiento, con 13.49 Mg ha-1, debido principalmente al aumento en la población de Bela, que demostró ser superior a las otras leguminosas a lo largo de los cortes. Con base en los resultados, se recomienda el cultivo intercalado de elefante con el cultivar Bela como la estrategia más efectiva para maximizar la producción de forraje en la región semiárida.

Resumo Contexto O aneurisma da aorta abdominal (AAA) afeta 4-6 vezes mais frequentemente os homens do que as mulheres, porém nas mulheres o prognóstico costuma ser pior. Objetivo Comparar os procedimentos endovasculares para correção de AAA infrarrenal em homens e mulheres, usando dados de um registro prospectivo. Métodos Esse registro foi feito em cinco hospitais universitários do estado de São Paulo entre 2012 e 2022. Foi realizado um estudo transversal, compilando dados demográficos, anatômicos (diâmetro do aneurisma, colo curto, angulado, calcificado ou com trombo; colo distal < 1,5 cm e artérias ilíacas tortuosas, alteradas), complicações (vazamentos, conversões, perviedade ou estenoses de ramos) e insuficiência renal e mortalidade em 30 dias. Foram utilizados o teste de qui-quadrado e teste t de Student, com significância de 5%. O estudo foi aprovado pelo Comitê de Ética (processo 4040-2011). Resultados Um total de 152 (15,9%) dos pacientes eram mulheres e 799 (84,0%) eram homens (p < 0,05). A maior parte eram brancos (80,2% das mulheres e 87,4% dos homens). Diabetes e hipertensão foram significativamente mais frequentes nas mulheres. O formato foi fusiforme, principalmente nas mulheres (95,39% versus 89,86% nos homens). O diâmetro médio foi menor nas mulheres (5,96 cm versus 6,49 cm; p = 0,0056). As artérias ilíacas foram menos envolvidas nas mulheres (89,40% versus 73,58%; p = 0,00001). A perda sanguínea foi maior nos homens (321,40 ml versus 168,84 ml nas mulheres; p < 0,05). A mortalidade operatória foi similar entre os sexos, mas as obstruções foram mais frequentes nas mulheres (15,2% versus 13,51%; p = 0,017296). Conclusões Nas mulheres, o diâmetro aneurismático foi menor e as complicações obstrutivas foram mais frequentes.

Fog oases (lomas) present pockets of verdant vegetation within the arid coastal desert of Andean South America and archaeological excavation within some of the oases has revealed a long history of human exploitation of these landscapes. Yet lomas settlements are under-represented in archaeological datasets due to their tendency to be located in remote inter-valley areas. Here, the authors employ satellite imagery survey to map the locations of anthropogenic surface features along the central Peruvian coast. They observe two categories of archaeological features, large corrals and clustered structures, and document a concentration of settlement features within lomas landscapes that suggests a pre-Hispanic preference for both short- and long-term occupation of these verdant oases. Keywords: South America, Andean central coast, pre-Hispanic, settlement patterns, satellite imagery survey, fog oases, lomas, Introduction Lomas (fog oases) are vegetation islands along the Peruvian coastal desert belt, fed by dense fog that results from the interaction between warm moist air from the Pacific Ocean [...]

Imagery-based survey is capable of producing archaeological datasets that complement those collected through field-based survey methods, widening the scope of analysis beyond regions. The Geospatial Platform for Andean Culture, History and Archaeology (GeoPACHA) enables systematic registry of imagery survey data through a 'federated' approach. Using GeoPACHA, teams pursue problem-specific research questions through a common data schema and interface that allows for inter-project comparisons, analyses and syntheses. The authors present an overview of the platform's rationale and functionality, as well as a summary of results from the first survey campaign, which was carried out by six projects distributed across the central Andes, five of which are represented here. Keywords: South America, Andes, satellite survey, settlement pattern analysis, big data, large-scale imagery survey, QGIS, Scalar challenges in archaeology One of archaeology's most substantial challenges is aligning the scales of our datasets with those of the social worlds that we seek to study. At the [...]

Abstract The SHiP-charm project was proposed to measure the associated charm production induced by 400 GeV/c protons in a thick target, including the contribution from cascade production. An optimisation run was performed in July 2018 at CERN SPS using a hybrid setup. The high resolution of nuclear emulsions acting as vertex detector was complemented by electronic detectors for kinematic measurements and muon identification. Here we present first results on the analysis of nuclear emulsions exposed in the 2018 run, which prove the capability of reconstructing proton interaction vertices in a harsh environment, where the signal is largely dominated by secondary particles produced in hadronic and electromagnetic showers within the lead target.

Remote sensing and machine learning are widely used to estimate crop yield. The use of these technologies for yield estimation of bulbous vegetables is challenging because the yield is underground and can't be directly monitored by remote sensing images. Among the bulbous vegetables, garlic (Allium sativum L.) is one of the most widely cultivated in the world. The aim of this study was to develop an accurate and transferable machine learning model to monitor and to estimate garlic yield using unmanned aerial vehicle (UAV) multispectral images. Data were collected over three growing seasons (2021, 2022, and 2023) at four different garlic phenological phases (202, 405, 407, and 409 of BBCH). The random forest (RF) algorithm was used to estimate the garlic yield by comparing two different training feature sets: the vegetation indices (VIs) and the VIs with the addition of the texture features extracted from the UAV images. The most important VIs were selected using the recursive feature elimination algorithm. Two estimation methods were compared: a direct bulb estimation and an indirect bulb estimation using the aboveground biomass as a proxy. To evaluate the transferability of the RF models, two cross-validation strategies were compared: a nested leave-one-fold-out cross-validation (LOFOCV) and a leave-one-year-out cross-validation (LOYOCV). The best performance was achieved by the direct bulb estimation using the LOFOCV strategy. Regarding the transferability of the RF models between years (i.e. LOYOCV), the indirect estimation method showed a higher transferability than the direct estimation method. Finally, the addition of texture features improved the accuracy of the RF models, but in general, their contribution was poor. This study demonstrated that the yield of bulbous vegetables can be accurately estimated by remote sensing, and that UAVs are a suitable tool to provide rapid and reliable support for garlic yield monitoring.

This academic article investigates the performance of dye-sensitized solar cells (DSSCs), which are affected by various defects like charge recombination, high impedance, and low power conversion efficiency due to complex physicochemical phenomena. The study explores different materials and processes to enhance DSSC performance, with a focus on photoanode development. Tin dioxide, tin chloride II dihydrate, copper oxide, boric acid, and sodium phosphate are utilized to fabricate the photoanodes. A thermal treatment at 450°C for 30 minutes precedes dye assembly on the photoanode surface. Results show that the tin chloride II dihydrate-modified photoanode outperforms others, achieving higher open-circuit voltage (0.50V), current density (9.58 mAcm-2), fill factor (0.37), and power conversion efficiency (1.77%). The study suggests that tin salt particles positively impact voltage, current, electron transport, and charge separation, enhancing overall cell performance. Charge recombination significantly affects power conversion efficiency and impedance, but accurately quantifying it remains challenging. Lower recombination levels favor efficiency, while higher levels reduce it.

This paper aimed at investigating the relationship between HEXACO personality traits and academic performance in two samples of Italian 10–14 years old middle-school adolescents (N = 714 and N = 1093) using Multilevel Mixed Models. The main results show that: 1) Conscientiousness and Openness to Experience were the most important predictors of school performance, followed by Honesty-Humility; 2) a modest effect was present also for eXtraversion and Emotionality; 3) these influences occurred net of the influence of gender and class and could be generalized to male and female adolescents across 6th, 7th and 8th grade; 5) Perfectionism, Diligence and Prudence within Conscientiousness, Inquisitiveness within Openness, and Sincerity within Honesty-Humility were the facets more correlated with school performance; 6) results were replicated in two studies. Results are discussed and conclusions are drawn.