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Добірка наукової літератури з теми "P-elements"

Автор: Grafiati

Опубліковано: 10 березня 2023

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Статті в журналах з теми "P-elements"

1

Lansman, R. A., R. O. Shade, T. A. Grigliatti, and H. W. Brock. "Evolution of P transposable elements: sequences of Drosophila nebulosa P elements." Proceedings of the National Academy of Sciences 84, no. 18 (September 1, 1987): 6491–95. http://dx.doi.org/10.1073/pnas.84.18.6491.

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2

Gloor, G. B., C. R. Preston, D. M. Johnson-Schlitz, N. A. Nassif, R. W. Phillis, W. K. Benz, H. M. Robertson, and W. R. Engels. "Type I repressors of P element mobility." Genetics 135, no. 1 (September 1, 1993): 81–95. http://dx.doi.org/10.1093/genetics/135.1.81.

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Abstract We describe here a family of P elements that we refer to as type I repressors. These elements are identified by their repressor functions and their lack of any deletion within the first two-thirds of the canonical P sequence. Elements belonging to this repressor class were isolated from P strains and were made in vitro. We found that type I repressor elements could strongly repress both a cytotype-dependent allele and P element mobility in somatic and germline tissues. These effects were very dependent on genomic position. Moreover, we observed that an element's ability to repress in one assay positively correlated with its ability to repress in either of the other two assays. The type I family of repressor elements includes both autonomous P elements and those lacking exon 3 of the P element. Fine structure deletion mapping showed that the minimal 3' boundary of a functional type I element lies between nucleotide position 1950 and 1956. None of 12 elements examined with more extreme deletions extending into exon 2 made repressor. We conclude that the type I repressors form a structurally distinct group that does not include more extensively deleted repressor elements such as the KP element described previously.

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3

Abdollahi, Alireza, and S. Mohsen Ghoraishi. "p-groups for which each outer p-automorphism centralizes only p elements." Glasnik Matematicki 49, no. 1 (June 8, 2014): 119–22. http://dx.doi.org/10.3336/gm.49.1.10.

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4

Alarcon, E., and A. Reverter. "p-adaptive boundary elements." International Journal for Numerical Methods in Engineering 23, no. 5 (May 1986): 801–29. http://dx.doi.org/10.1002/nme.1620230505.

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5

Loreto, Elgion L. S., Francis M. B. Zambra, Mauro F. Ortiz, and Lizandra J. Robe. "New Drosophila P-like elements and reclassification of Drosophila P-elements subfamilies." Molecular Genetics and Genomics 287, no. 7 (May 20, 2012): 531–40. http://dx.doi.org/10.1007/s00438-012-0691-y.

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6

O'Hare, Kevin, Alan Driver, Stephen McGrath та Dena M. Johnson-Schiltz. "Distribution and structure of cloned P elements from the Drosophila melanogaster P strain π2". Genetical Research 60, № 1 (серпень 1992): 33–41. http://dx.doi.org/10.1017/s0016672300030640.

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SummaryP transposable elements of Drosophila melanogaster cloned from the strong P strain π2 have been analysed. The structures and chromosomal locations of 26 of the 30–50 elements estimated to be present in π2 have been determined. At one location two elements are inserted 100 base pairs (bp) apart, and in a second location two elements are only separated by the 8 bp duplicated upon P-element insertion. In addition to 2.9 kilobasepair (kbp) elements, elements with 14 different internal deletions from 1.3 to 2.3 kbp in size have been isolated. There are 7 copies of the 2–9 kbp element, 2 copies each of 5 internally deleted elements and a single copy of 9 internally deleted elements. One of the elements found twice is the KP element, which may play a role in the regulation of hybrid dysgenesis in strains which contain many copies of this element. Apart from internal deletions the elements are extremely homogeneous in DNA sequence, with only 2 single base polymorphisms detected twice each in over 16 kbp of P-element sequence. Although transpositions are infrequent in an inbred P cytotype strain such as π2, the distribution of these cloned elements indicates that when the genomic library was made, the strain was polymorphic with respect to element location. The distribution and structures of the element are discussed with respect to models for regulation of P-element transposition.

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7

JACKSON, IAN J. "Do mammals need P elements?" Nature 321, no. 6071 (June 1986): 656–57. http://dx.doi.org/10.1038/321656a0.

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8

Kamacı, Hüseyin, and Akın Osman Atagün. "NEAR-RINGS WITH P-CENTRAL P-NILPOTENT OR P IDEMPOTENT ELEMENTS." JP Journal of Algebra, Number Theory and Applications 40, no. 5 (October 31, 2018): 903–12. http://dx.doi.org/10.17654/nt040050903.

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9

Héthelyi, L., and L. Lévai. "On elements of order p in powerful p-groups." Journal of Algebra 270, no. 1 (December 2003): 1–6. http://dx.doi.org/10.1016/s0021-8693(03)00503-9.

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10

Wilson, Lawrence E. "Torsion elements in p-adic analytic pro-p groups." Journal of Algebra 277, no. 2 (July 2004): 806–24. http://dx.doi.org/10.1016/s0021-8693(03)00534-9.

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Дисертації з теми "P-elements"

1

Spiga, Pablo. "P elements in permutation groups." Thesis, Queen Mary, University of London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.413152.

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2

Starbuck, Jonathan. "Structural studies of compounds containing p-block elements." Thesis, University of Bristol, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.340162.

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3

Matache, A. M. "Spectral and p-Finite Elements for problems with microstructure /." Zürich, 2000. http://e-collection.ethbib.ethz.ch/show?type=diss&nr=13815.

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4

Park, Gi-Ho. "p-Refinement Techniques for Vector Finite Elements in Electromagnetics." Diss., Georgia Institute of Technology, 2005. http://hdl.handle.net/1853/10602.

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The vector finite element method has gained great attention since overcoming the deficiencies incurred by the scalar basis functions for the vector Helmholtz equation. Most implementations of vector FEM have been non-adaptive, where a mesh of the domain is generated entirely in advance and used with a constant degree polynomial basis to assign the degrees of freedom. To reduce the dependency on the users' expertise in analyzing problems with complicated boundary structures and material characteristics, and to speed up the FEM tool, the demand for adaptive FEM grows high. For efficient adaptive FEM, error estimators play an important role in assigning additional degrees of freedom. In this proposal study, hierarchical vector basis functions and four error estimators for p-refinement are investigated for electromagnetic applications.

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5

Preissig, R. Stephen. "Local p refinement in two dimensional vector finite elements." Thesis, Georgia Institute of Technology, 1998. http://hdl.handle.net/1853/13739.

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6

Krebs, Andreas. "On solving nonlinear variational inequalities by p-version finite elements." [S.l.] : [s.n.], 2004. http://deposit.ddb.de/cgi-bin/dokserv?idn=974375454.

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7

Karamanos, George Sosei. "Large eddy simulation using unstructured spectral/h-p finite elements." Thesis, Imperial College London, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.392522.

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8

Wann, Derek A. "Gas-phase structures of molecules containing heavy p-block elements." Thesis, University of Edinburgh, 2005. http://hdl.handle.net/1842/1209.

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Gas-phase electron diffraction (GED) is the method of choice for determining the structures of molecules containing between two and 100 atoms, free from intermolecular interaction. However, for many molecules it becomes necessary to augment the experimental GED data with information from other sources. The SARACEN method, used routinely at Edinburgh when determining structures, allows computed parameters from ab initio and density functional theory (DFT) calculations to be used as extra data in the GED refinement process. This thesis describes the determinations of the gas-phase structures of molecules that contain heavy p-block elements, including examples from Groups 13, 14, 15 and 16. Each of the compounds studied was solid at room temperature, requiring heating to produce a suitable vapour pressure and vaporisation rate and testing the existing electron diffraction apparatus to its limits. Use was made of a new heated reservoir, recently developed in Edinburgh by a previous PhD student, which has allowed compounds to be studied that were previously inaccessible. The molecules that were studied during the course of this degree are: In(P3C2But2), In(P2C3But3), Sn(P2C2But2), Sb2(C6F6)3, Bi2(C6F6)3, Se(SCH3)2 and Te(SCH3)2. While determining the structures of these molecules, accurate theoretical geometries have been obtained using both ab initio and DFT methods. As a result a better understanding has been achieved of which methods are suitable for use in calculating the structures of molecules with heavy p-block elements. The use of pseudopotentials as opposed to all-electron basis sets proved necessary when performing calculations on such large molecules with heavy atoms. The extent to which these pseudopotentials, especially ones that consider very few electrons to be in the valence shell of an atom, can affect the calculated geometries has been shown to be considerable. In addition, methods being developed to compute vibrational corrections for gas-phase structure determination have been extended to the crystalline phase. Molecular dynamics simulations have been used to derive the effects of vibrations on average nuclear positions, relative to equilibrium positions. The differences, when applied to coordinates obtained experimentally by neutron diffraction yield experimental equilibrium structures.

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9

Exley, Katherine Ann. "Structure, frequency and distribution of P elements in relation to P-M hybrid dysgenesis in Drosophila melanogaster." Thesis, University of Liverpool, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.279706.

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10

Lai, Chaoqiang. "Quantitative genetic variation induced by P transposable elements in Drosophila melanogaster." Thesis, University of Edinburgh, 1990. http://hdl.handle.net/1842/15184.

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To determine the ability of the P-M hybrid dysgenesis system of Drosophila melanogaster to generate mutations affecting quantitative traits, X chromosome lines were constructed in which replicates of isogenic M and P strain X chromosomes were exposed to a dysgcnic cross, a nondys-genic cross, or a control cross, and recovered in common autosomal backgrounds. Mutational heritabilities of abdominal and sternopleural bristle score were in general exceptionally high. P strain chromosomes were eight times more mutable than M strain chromosomes, and dysgcnic crosses three times more effective than nondysgenic crosses in inducing polygenic variation. However, mutational heritabilities of the bristle traits were appreciable for P strain chromosomes passed through one nondysgenic cross, and for M strain chromosomes backcrossed for seven generations to inbred P strain females. The new variation resulting from one generation of mu-tagenesis was caused by a few lines, with large effects on bristles score, and all mutations reduced bristle number. Among eight of these mutant lines and two additional mutant lines which occurred spontaneously during stock maintenance, the range of additive effects for both abdominal and sternopleural bristle scores are 2 to 9.5 bristles (1.2-5.0ap) in females, and 3.7 to 15.7 bristles (2.3-9.1<7p) in males. The effects of nine mutant chromosomes (the exception is line NDC(19)) on sternopleural bristle scores are similar and close to l.3fff, well within the wildtype range. The effects of mutants NDC(19) for both bristle traits, and lines DP(146) and DP(146)NAB for abdominal bristle scores, are extreme (2.53-5.53<7«) compared with the wildtype. This result supports the hypothesis that the distribution of effects of mutant genes on quantitative characters is highly variable, and possibly leptokurtic. The overall degree of dominance of all mutant X chromosomes suggests they are partially recessive, but the effect of line NDC(19) on abdominal bristle score appears completely recessive. Six of the mutant lines have similar low sternopleural bristle scores of about 15, are caused by allelic mutations with a map distance of approximately 24.7 cM, 4.7 cM from the cflocus. Deficiency mapping shows they are within chromosomal bands 8A4-8C6 Lines NDC(19) and DP(146) have extremely low abdominal and sternopleural bristle scores of 11.5 and 14.9, and of 10.3 and 12.5 respectively, and map closely linked to the y locus. The test of allclism and deficiency mapping indicate they are closely linked but at separate loci within chromosomal bands !B2;lB4-6 and 1B4-6;1B10, respectively, with some epistatic effects. They are apparently single mutant alleles with pleiotropic effects on both bristle traits and viability. The mutation of line NDC(19) is probably at the scute locus. In situ hybridization analysis suggests these two mutants are associated with insertion of P elements within chromosomal region 1A-1B10, but the other six mutants probably resulted from excision of P elements at the site of 8C.

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Книги з теми "P-elements"

1

Harding, C. J., D. A. Johnson, and Rob Janes, eds. Elements of the p-Block. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557841.

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2

1939-, Harding Charles, Johnson D. A, Janes Rob, Royal Society of Chemistry (Great Britain), and Open University, eds. Elements of the p block. Cambridge: Royal Society of Chemistry, 2002.

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3

Periodicity and the p-block elements. Oxford: Oxford University Press, 1994.

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4

Analytic elements in p-adic analysis. Singapore: World Scientific, 1995.

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5

Cluster molecules of the p-block elements. Oxford [England]: Oxford University Press, 1994.

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6

C, Norman Nicholas, ed. Periodicity and the s- and p-block elements. Oxford: Oxford University Press, 1997.

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7

1961-, Manners Ian, and Royal Society of Chemistry (Great Britain), eds. Inorganic rings and polymers of the p-block elements: From fundamentals to applications. Cambridge: RSC Pub., 2009.

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8

Vijay, Sonnad, and United States. National Aeronautics and Space Administration., eds. Least-square solution of incompressible Navier-Stokes equations with the P-version of finite elements. [Washington, DC: National Aeronautics and Space Administration, 1991.

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9

Vijay, Sonnad, and United States. National Aeronautics and Space Administration., eds. Least-square solution of incompressible Navier-Stokes equations with the P-version of finite elements. [Washington, DC: National Aeronautics and Space Administration, 1991.

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10

Spry, Marcus P. Synthesis and structural studies of macrocyclic complexes of the p-block (Sb, Ge, Te, O) and lanthanide (La, Ho, Er, Tm, Pr) elements. [s.l.]: typescript, 1999.

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Частини книг з теми "P-elements"

1

Engels, W. R. "P Elements in Drosophila." In Transposable Elements, 103–23. Berlin, Heidelberg: Springer Berlin Heidelberg, 1996. http://dx.doi.org/10.1007/978-3-642-79795-8_5.

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2

Kimmerle, W. "Class sums of p-elements." In Group Rings and Class Groups, 117–24. Basel: Birkhäuser Basel, 1992. http://dx.doi.org/10.1007/978-3-0348-8611-6_13.

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3

Galwey, Andrew. "Acid rain: sulfur and power generation." In Elements of the p-Block, 243–44. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557841-00243.

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4

Heaton, Alan. "Industrial inorganic chemistry." In Elements of the p-Block, 273–74. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557841-00273.

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5

Burgess, D. A. "The s- and p-Block Elements." In Work Out Chemistry ‘A’ Level, 138–49. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-24067-8_10.

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6

Engels, W. R. "P Elements." In Encyclopedia of Genetics, 1403–7. Elsevier, 2001. http://dx.doi.org/10.1006/rwgn.2001.0967.

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7

Simmons, M. J. "P Elements." In Brenner's Encyclopedia of Genetics, 258–60. Elsevier, 2013. http://dx.doi.org/10.1016/b978-0-12-374984-0.01112-8.

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8

Hoy, Marjorie A. "P Elements and P-Element Vectors for Transforming Drosophila." In Insect Molecular Genetics, 245–64. Elsevier, 1994. http://dx.doi.org/10.1016/b978-0-12-357490-9.50013-4.

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9

"Compounds with p-Block Elements." In Phosphorus, 709–828. CRC Press, 2013. http://dx.doi.org/10.1201/b12961-10.

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10

"Elements of the p block." In Elements of the p-Block, edited by Charlie Harding, Rob Janes, and David Johnson, 13–14. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557841-00013.

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Тези доповідей конференцій з теми "P-elements"

1

Bruck, Yuri M. "Linearization of P-N Junctions by Linear Elements." In 27th European Microwave Conference, 1997. IEEE, 1997. http://dx.doi.org/10.1109/euma.1997.337806.

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2

Boer, D. "Hadron structure from γ∗ p scattering: interpreting hadronic matrix elements". У FEW-BODY PROBLEMS IN PHYSICS: The 19th European Conference on Few-Body Problems in Physics. AIP, 2005. http://dx.doi.org/10.1063/1.1932924.

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3

Zhelyazov, Todor. "Finite Element Modelling of FRP – Strengthened Structural Elements." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0752.

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<p>Numerical aspects of the analysis of structural elements strengthened with FRP reinforcement are discussed in this contribution. Constitutive laws are defined on the meso – scale for the materials involved (steel, concrete, FRP).</p><p>The evolutions of experimentally observable parameters of FRP-strengthened concrete elements loaded in flexure are obtained by finite element analysis. Numerical results are compared to experimental data.</p><p>The employed numerical strategy consists in defining a damage-based constitutive law for concrete. A beneficial outcome of the implementation of such constitutive relation is the possibility to monitor the damage evolution for a given period of exploitation. Since the remaining structural life can be assessed in this way, monitoring of damage accumulation appears as a prerequisite for an accurate and efficient design of the reinforcement.</p>

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4

Kaliakin, Victor N., and Majid Talebi. "Preliminary Assessment of Higher-Order u-p Elements for Poromechanics Applications." In Fifth Biot Conference on Poromechanics. Reston, VA: American Society of Civil Engineers, 2013. http://dx.doi.org/10.1061/9780784412992.112.

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5

Balch, Chad D. "Structural Finite Elements With High-Order Basis Functions." In ASME 1991 International Computers in Engineering Conference and Exposition. American Society of Mechanical Engineers, 1991. http://dx.doi.org/10.1115/cie1991-0099.

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Abstract In the p-version of the finite element method, convergence is achieved by increasing the polynomial order of the elements. This paper discusses high-order three-dimensional carved beam and shell elements which have been implemented in a general purpose p-version linear finite element code. The displacement and rotation fields are represented by polynomials up to ninth order. Beam axes are three-dimensional space curves, and shell midsurfaces are general doubly-curved surfaces. Results for linear static and modal analyses are presented. In particular, it is demonstrated that a relatively small number of elements provide highly accurate results for typical benchmark problems. The elements perform robustly, with no locking or spurious deformation modes.

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6

Yako, K., Sun-Chan Jeong, Yutaka Utsuno, Tohru Motobayashi, and Angela Bracco. "Study of nuclear matrix elements of two-neutrino double-beta decay by (p,n) and (n,p) reactions." In PERSPECTIVE IN NUCLEAR PHYSICS: Proceedings of the 6th Japan-Italy Symposium on Heavy-Ion Physics. AIP, 2009. http://dx.doi.org/10.1063/1.3141673.

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7

Gamet, Nolan George, Krystyna E. Doran, James J. Student, and Mona-Liza Sirbescu. "DISTRIBUTION OF TRACE ELEMENTS IN SPODUMENE: INSIGHTS FROM PRELIMINARY P-XRF RESULTS." In 54th Annual GSA North-Central Section Meeting - 2020. Geological Society of America, 2020. http://dx.doi.org/10.1130/abs/2020nc-348250.

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8

Drozdov, A. N., G. S. Khrypunov, V. O. Nikitin, A. V. Meriuts, M. G. Khrypunov, M. V. Kirichenko, and R. V. Zaitsev. "Perspective metal-semiconductor-metal (Mo/p-CdTe/Mo) structure for switching elements." In 2020 IEEE KhPI Week on Advanced Technology (KhPIWeek). IEEE, 2020. http://dx.doi.org/10.1109/khpiweek51551.2020.9250163.

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9

Shcherban, O., and R. Gladyshevskii. "Partial substitution of p-elements for Bi in 2212 and 2223 HTSC." In 2014 IEEE International Conference on Oxide Materials for Electronic Engineering (OMEE). IEEE, 2014. http://dx.doi.org/10.1109/omee.2014.6912410.

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Johnson, W. R. "Calculation of P-violating and CP-violating matrix elements for heavy atoms." In AIP Conference Proceedings Volume 136. AIP, 1985. http://dx.doi.org/10.1063/1.35498.

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Звіти організацій з теми "P-elements"

1

Babuska, I., and H. C. Elman. Performance of the h-p Version of the Finite Element Method with Various Elements. Fort Belvoir, VA: Defense Technical Information Center, September 1991. http://dx.doi.org/10.21236/ada250689.

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2

Barnes, Alexander E. Development of the Tagger Microscope & Analysis of Spin Density Matrix Elements in gamma-p -> phi-p for the GlueX Experiment. Office of Scientific and Technical Information (OSTI), May 2017. http://dx.doi.org/10.2172/1411406.

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3

Levine, William. Measurement of Spin Density Matrix Elements in the Reaction y p to K+ Lambda(1520) Using CLAS at Jefferson Lab. Office of Scientific and Technical Information (OSTI), February 2016. http://dx.doi.org/10.2172/1440763.

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Rehm, K. E., C. L. Jiang, and M. Paul. Exploring the {sup 18}F(p,{gamma}){sup 19}Ne gateway to the formation of heavy elements in hot stars. Office of Scientific and Technical Information (OSTI), August 1997. http://dx.doi.org/10.2172/521612.

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Babuska, Ivo, and Manil Suri. The p- and h-p Versions of the Finite Element Method: An Overview. Fort Belvoir, VA: Defense Technical Information Center, May 1989. http://dx.doi.org/10.21236/ada216902.

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Garrett, R. G. Lithogeochemical digital data release, major and trace elements in Cretaceous granitoid rocks in the Yukon Territory and adjoining parts of the N.W.T. [95E, L; 105H, I, J, K, L, M, N, O, P; 106D; 115P; 116B]. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1992. http://dx.doi.org/10.4095/133235.

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Frantseva, Anastasiya. The video lectures course "Elements of Mathematical Logic" for students enrolled in the Pedagogical education direction, profile Primary education. Frantseva Anastasiya Sergeevna, April 2021. http://dx.doi.org/10.12731/frantseva.0411.14042021.

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Анотація:

The video lectures course is intended for full-time and part-time students enrolled in "Pedagogical education" direction, profile "Primary education" or "Primary education - Additional education". The course consists of four lectures on the section "Elements of Mathematical Logic" of the discipline "Theoretical Foundations of the Elementary Course in Mathematics" on the profile "Primary Education". The main lecture materials source is a textbook on mathematics for students of higher pedagogical educational institutions Stoilova L.P. (M.: Academy, 2014.464 p.). The content of the considered mathematics section is adapted to the professional needs of future primary school teachers. It is accompanied by examples of practice exercises from elementary school mathematics textbooks. The course assumes students productive learning activities, which they should carry out during the viewing. The logic’s studying contributes to the formation of the specified profile students of such professional skills as "the ability to carry out pedagogical activities for the implementation of primary general education programs", "the ability to develop methodological support for programs of primary general education." In addition, this section contributes to the formation of such universal and general professional skills as "the ability to perform searching, critical analysis and synthesis of information, to apply a systematic approach to solving the assigned tasks", "the ability to participate in the development of basic and additional educational programs, to design their individual components". The video lectures course was recorded at Irkutsk State University.

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Ames, D. E., and M. G. Houlé. A synthesis of the TGI-4 Canadian nickel-copper-platinum group elements-chromium ore systems project -- revised and new genetic models and exploration tools for Ni-Cu-PGE, Cr-(PGE), Fe-Ti-V-(P), and PGE-Cu deposits. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2015. http://dx.doi.org/10.4095/296675.

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Barreix, Alberto Daniel, Martín Bes, Oscar Fonseca, María Fonteñez, Dalmiro Morán, Emilio Pineda, and Jerónimo Roca. Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity. Inter-American Development Bank, March 2022. http://dx.doi.org/10.18235/0004147.

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As the COVID-19 pandemic ends, the large fiscal imbalances will require Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies by increasing revenues and/or reducing expenditures. VAT represents 40 percent of total revenues in the region but has a regressive impact that can be mitigated through two alternatives. The first, so called the “universal” strategy, provides relief by identifying those goods and services that account for a large share of consumption among lower-income households and, exempting or taxing them at a reduced rate. Its main weakness stems from the fact that it implies forgoing revenue which could be used to finance public social spending. Additionally, untargeted tax relief confers greater benefits, in absolute terms, to those who consume the most, usually individuals in the upper deciles of the income distribution, and also, multiple rates and exemptions introduce complexity into the management of the tax. The alternative, Personalized VAT (P VAT) strategy presented in this study for four LAC countries overcomes VATs regressivity without puncturing the tax base as the “universal” solution does. P Vat consists of three elements: (i) broadening the tax base, (ii) moving towards a single VAT rate, and (iii) implementing a tax refund for intended beneficiaries, based on the incidence of VAT on consumption among the poorest deciles. Currently, five LAC countries and one Brazilian state are implementing this mechanism.

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Babuska, I. Advances in the p and h-p Versions of the Finite Element Method. A survey. Fort Belvoir, VA: Defense Technical Information Center, January 1988. http://dx.doi.org/10.21236/ada197498.

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