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The public financial management literature stresses the importance of bottom‐up costing of budget programs within a medium term expenditure framework (MTEF), however, comparatively little attention is paid to its practical implementation. This paper helps close this gap by surveying MTEF costing practices in four countries: Australia, Austria, Canada, and the Netherlands. The research utilizes questionnaire responses and interview data from national finance ministries, as well as review of government policy documents. The paper finds that current program costing practices fall short of the declared objectives of MTEFs, and the focus of costing and cost information remains incremental budget decision processes.

This paper reviews international practices for 'bottom-up costing' for medium-term expenditure frameworks. Medium-term expenditure frameworks are important because they incorporate the multi-annual nature of the fiscal policy into the budget process, mitigating its short-term bias. They also allow for the incorporation of the effects of policy decisions and provide for a comprehensive fiscal sustainability picture. However, there are significant gaps in current understanding of how costing and cost information is implemented within medium-term expenditure frameworks. The objective of this paper is to assemble information on practices used in Australia, Austria, Canada, and the Netherlands to determine program costs as part of medium-term expenditure planning, and to provide preliminary observations on the strengths and weaknesses of current arrangements. The overall findings are that current costing practices fall short of the declared objectives of medium-term expenditure frameworks. The report makes some specific observations on the status of costing practices within the surveyed jurisdictions, namely that: (i) although there is no typical medium-term expenditure frameworks, some features tend to be more compatible with a greater role for bottom-up costing; (ii) where costing practices are specified, they are generally expected to be used across the entire budget, but in practice the focus is on new or expanded programs; (iii) the capacity to distinguish existing and new programs is important in utilizing cost information; (iv) the distinction between conventional program costing and forecasting helps to explain differences in costing approaches; and (v) where they are specified, costing methodologies are recommended but not mandated.

This volume presents two research reports carried out with the objective of advancing practical knowledge in costing and use of cost information in the public sector. Both reports were carried out with support of the Governance Partnership Facility Trust Fund and in partnership between the Brazilian and Indonesian country offices of the World Bank. The first report aims to review international practices for determining medium term resource needs of spending agencies (what is also referred to as bottom-up costing for medium term expenditure frameworks). The principal objective is to compile comparative information on practices and methodologies used by selected OECD countries to determine program costs as part of their medium term expenditure planning. The second report details the experiences of three selected subnational governments in Brazil: Sao Paulo, Rio Grande do Sul and Pernambuco with the development and use of cost information. The main objective is to present comparative information on practices adopted by these jurisdictions. It is expected that this volume helps to fill a gap in the technical literature by presenting practical examples of the development and use of cost information within budgetary and fiscal planning frameworks in advanced and developing countries both at the national and subnational level.

In this paper, the Brazilian tax system is reviewed in detail, covering the key points of its main taxes and contributions. Additionally, a brief historical overview spanning the tax system as well as the budgetary and economic framework is provided, accompanied by extensive data on the tax structure. Two other relevant issues are subsequently addressed: the regressive nature inherent in the system and the tax competition that exists between sub-national governments. Finally, the paper assesses the two recent failed attempts to reform the tax system and suggests some hypotheses as to why these attempts failed.

Mesoporous silica particles (MSP) are major candidates for drug delivery systems due to their versatile, safe, and controllable nature. Understanding their intracellular route and biodegradation process is a challenge, especially when considering their use in neuronal repair. Here, we characterize the spatiotemporal intracellular destination and degradation pathways of MSP upon endocytosis by HeLa cells and NSC-34 motor neurons using confocal and electron microscopy imaging together with inductively-coupled plasma optical emission spectroscopy analysis. We demonstrate how MSP are captured by receptor-mediated endocytosis and are temporarily stored in endo-lysosomes before being finally exocytosed. We also illustrate how particles are often re-endocytosed after undergoing surface erosion extracellularly. On the other hand, silica particles engineered to target the cytosol with a carbon nanotube coating, are safely dissolved intracellularly in a time scale of hours. These studies provide fundamental clues for programming the sub-cellular fate of MSP and reveal critical aspects to improve delivery strategies and to favor MSP safe elimination. We also demonstrate how the cytosol is significantly more corrosive than lysosomes for MSP and show how their biodegradation is fully biocompatible, thus, validating their use as nanocarriers for nervous system cells, including motor neurons. ; This research was funded by ISCIII Projects ref. PI16/00496, PI19/00349, DTS19/00033, co-funded by ERDF/ESF, "Investing in Your Future"; and MICINN Projects ref. CTM2017-84050-R, NanoBioApp Network (MINECO-17-MAT2016-81955-REDT), COST action Nano2Clinic CA17140, Xunta de Galicia (Centro Singular de Investigación de Galicia-Accreditation 2016-2019 and EM2014/035), European Union FEDER Funds (European Regional Development Fund-ERDF) and IDIVAL for INNVAL 17/11, INNVAL18/28, INNVAL19/18 and the technical support.

Over the last few decades the insulating performance of transformer oils has been broadly studied under the point of view of nanotechnology, which tries to improve the insulating and heat dissipation performance of transformer oils by suspending nanoparticles. Many authors have analyzed the thermal and dielectric behavior of vegetable oil based-nanofluids, however, very few works have studied the evolution of these liquids during thermal aging and their stability. In this paper has been evaluated the performance of aged vegetable oil based-nanofluids, which have been subjected to accelerated thermal aging at 150 °C. Nanoparticles of TiO2 and ZnO have been dispersed in a commercial natural ester. Breakdown voltage, resistivity, dissipation factor and acidity of nanofluid samples have been measured according to standard methods, as well as stability. Moreover, it has been analyzed the degradation of Kraft paper through the degree of polymerization (DP). The results have showed that although nanoparticles improve breakdown voltage, they increase the ageing of insulation liquids and dielectric paper. ; This project has received funding from the European Union's Horizon 2020 research and innovation program under the Marie Sklodowska-Curie grant agreement No 823969.The authors of this research wish to thank the Ministry of Economy for its financial support for the National Research Project: Improvement of Insulation Systems of Transformers through Dielectric Nanofluids (DPI2015-71219-C2 1-R).

The objective of this work is to study the effect that the addition of magnetic nanoparticles to a natural ester has on its properties and its cooling capacity. Some samples of ferrofluid (natural ester with maghemite) have been prepared using different concentrations. These have been characterized by measuring their thermo-hydraulic and dielectric properties, to find an optimal concentration. Then, the cooling capacities of the optimal nanofluid and the base fluid have been tested in a transformer immersed in these liquids. The experimental platform allowed the measurement of temperatures in different locations at different load levels. Parallel simulations of these tests have been carried out with a Computational Fluid Dynamics model of the experimental platform. The results show an improvement of the insulating capacity of the base fluid with the addition of maghemite nanoparticles, and an enhanced cooling capacity. ; This work was supported in part by the European Union's Horizon 2020 Research and Innovation Programme through the Marie Sklodowska-Curie under Grant 823969, and in part by the Ministry of Economy through the National Research Project: Improvement of Insulation Systems of Transformers through Dielectric Nanofluids under Grant DPI2015-71219-C2 1-R. The work of C. Olmo was supported by the University of Cantabria and the Government of Cantabria through Ph.D. Scholarship under Grant CVE-2016-6626.

Multiple-drug resistance in human cancer is a major problem. To circumvent this issue, clinicians combine several drugs. However, this strategy could backfire resulting in more toxic or ineffective treatments. Carbon nanotubes (CNTs), and particularly multi-walled nanotubes (MWCNTs), display intrinsic properties against cancer interfering with microtubule dynamics and triggering anti-proliferative, anti-migratory and cytotoxic effects in vitro that result in tumor growth inhibition in vivo. Remarkably, these effects are maintained in tumors resistant to traditional microtubule-binding chemotherapies such as Taxol®. In the view of these properties, we investigate the use of MWCNTs in the development of active-by-design nanocarriers, attempting to enhance the effect of broadly-used chemotherapies. We compare the cytotoxic and the anti-tumoral effect of 5-Fluorouracil (5-FU) -an antimetabolite treatment of various forms of cancer- with that of the drug physisorbed onto MWCNTs. Our results demonstrate how the total effect of the drug 5-FU is remarkably improved (50% more effective) when delivered intratumorally coupled to MWCNTs both in vitro and in vivo in solid tumoral models. Our results demonstrate how using MWCNTs as anti-cancer drug delivery platforms is a promising approach to boost the efficacy of traditional chemotherapies, while considerably reducing the chances of resistance in cancer cells. ; This work was founded by the following sources: Spanish MINECO, Instituto de Salud Carlos III, the European Union FEDER funds under Projects ref. PI16/00496 (AES 2016), MAT2015-69508-P, NanoBioApp Network (MINECO-17-MAT2016-81955-REDT) European Union (European Regional Development Fund-ERDF) and INNVAL 16/15, INNVAL 17/11.

Pr3+-doped Y2O3 nanocrystals (NCs) have been obtained via five wet-chemistry synthesis methods which were optimized in order to achieve superior optical properties. To this end, a systematic study on the influence of different reaction parameters was performed for each procedure. Specifically, precursor concentration, reaction temperature, calcination temperature, and time, among others, were analyzed. The synthesized Y2O3: Pr3+ NCs were characterized by differential scanning calorimetry (DSC), thermogravimetric analysis (TGA), powder X-ray diffraction (PXRD), transmission electron microscopy (TEM), and reflectance and Raman spectroscopy. In addition, the optical properties of such NCs were investigated by excitation, emission, and luminescence decay measurements. Concretely, emission from the 1D2 level was detected in all samples, while emission from 3PJ was absent. Finally, the effect of the synthesis methods and the reaction conditions on the luminescence decay has been discussed, and a comparative study of the different methods using the fluorescence lifetime of so-obtained Y2O3: Pr3+ NCs as a figure of merit has been carried out. ; This work was funded with a Future and Emerging Technologies (FET) NCLas project; European Union; Proposal: 829161.

Carbon nanotubes are of huge biotechnological interest because they can penetrate most biological barriers and, inside cells, can biomimetically interact with the cytoskeletal filaments, triggering anti-proliferative and cytotoxic effects in highly dividing cells. Unfortunately, their intrinsic properties and bio-persistence represent a putative hazard that relapses their application as therapies against cancer. Here we investigate mild oxidation treatments to improve the intracellular enzymatic digestion of MWCNTs, but preserving their morphology, responsible for their intrinsic cytotoxic properties. Cell imaging techniques and confocal Raman spectroscopic signature analysis revealed that cultured macrophages can degrade bundles of oxidized MWCNTs (o-MWCNTs) in a few days. The isolation of nanotubes from these phagocytes 96 hours after exposure confirmed a significant reduction of approximately 30% in the total length of these filaments compared to the control o-MWCNTs extracted from the cell culture medium, or the intracellular pristine MWCNTs. More interestingly, in vivo single intratumoral injections of o-MWCNTs triggered ca. 30% solid melanoma tumour growth-inhibitory effects while displaying significant signs of biodegradation at the tumoral/peri-tumoral tissues a week after the therapy has had the effect. These results support the potential use of o-MWCNTs as antitumoral agents and reveal interesting clues of how to enhance the efficient clearance of in vivo carbon nanotubes. ; This work has been supported by the Spanish MINECO and European Union FEDER under Projects ref. PI13/01074, PI16/000496, MAT2015-69508-P, the NanoBioApp Network Ref. MINECO-17-MAT2016-81955-REDT, IDIVAL Projects ref. INNVAL15/16, INNVAL 17/11, PREVAL 16/03, and the Raman4clinics BMBS COST Action BM1401.