This thesis explored the impact on whole blood donors of a six month deferral from giving blood due to a low haemoglobin (Hb) concentration. The aims were two-fold: first, to quantify the effect of a temporary deferral on donation patterns once eligible to return, and second, to identify the processes contributing to the effect. The mixed methods design utilised four distinct research phases: statistical analysis of donation patterns over a three year period, surveys of whole blood donors three and twelve months after deferral, and semi-structured interviews with 25 blood donors in the weeks immediately following deferral. Deferral for a low Hb increased the likelihood of non-return in both new and repeat donors, and, amongst those who did return, delayed first return, reduced donation frequency and increased the likelihood of drop-out in later years. Qualitative interviews suggested that, predominantly, individuals give blood because it represents an easy and convenient way to help others, and provides additional rewards, such as enhancing positive self-concepts and a free health check. Returning promptly after deferral appears to be related to three aspects of a person and his/her context: an individual’s other obligations, especially parenting; the extent to which donation is considered personally rewarding; and whether donation arrangements were facilitated by a range of supports prior to deferral. Over three quarters of surveyed deferred donors seek further advice and investigations from their medical practitioner and nearly half of those are encouraged to change their donation patterns. With the exception of having a low haemoglobin level confirmed at follow-up testing, experiences seeking further investigations were not associated with either intentions or return. Triangulation of findings suggests that deferral disrupts the habit of regular donation, and that this disruption makes donors more vulnerable to changes to their personal circumstances or collection practices. Deferral may also increase the perceived inconvenience of the activity, decrease self-perceptions of competence and good health, and diminish the “blood donor” identity. Practical implications of these findings are recommendations that may increase retention of deferred donors, including encouraging donors to return promptly once eligible, enhancing the convenience of blood donation, and improving aspects of the deferral event. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1381077 / Thesis (Ph.D.) - University of Adelaide, School of Population Health and Clinical Practice, 2010

This thesis explored the impact on whole blood donors of a six month deferral from giving blood due to a low haemoglobin (Hb) concentration. The aims were two-fold: first, to quantify the effect of a temporary deferral on donation patterns once eligible to return, and second, to identify the processes contributing to the effect. The mixed methods design utilised four distinct research phases: statistical analysis of donation patterns over a three year period, surveys of whole blood donors three and twelve months after deferral, and semi-structured interviews with 25 blood donors in the weeks immediately following deferral. Deferral for a low Hb increased the likelihood of non-return in both new and repeat donors, and, amongst those who did return, delayed first return, reduced donation frequency and increased the likelihood of drop-out in later years. Qualitative interviews suggested that, predominantly, individuals give blood because it represents an easy and convenient way to help others, and provides additional rewards, such as enhancing positive self-concepts and a free health check. Returning promptly after deferral appears to be related to three aspects of a person and his/her context: an individual’s other obligations, especially parenting; the extent to which donation is considered personally rewarding; and whether donation arrangements were facilitated by a range of supports prior to deferral. Over three quarters of surveyed deferred donors seek further advice and investigations from their medical practitioner and nearly half of those are encouraged to change their donation patterns. With the exception of having a low haemoglobin level confirmed at follow-up testing, experiences seeking further investigations were not associated with either intentions or return. Triangulation of findings suggests that deferral disrupts the habit of regular donation, and that this disruption makes donors more vulnerable to changes to their personal circumstances or collection practices. Deferral may also increase the perceived inconvenience of the activity, decrease self-perceptions of competence and good health, and diminish the “blood donor” identity. Practical implications of these findings are recommendations that may increase retention of deferred donors, including encouraging donors to return promptly once eligible, enhancing the convenience of blood donation, and improving aspects of the deferral event. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1381077 / Thesis (Ph.D.) - University of Adelaide, School of Population Health and Clinical Practice, 2010

Made available in DSpace on 2015-03-26T14:02:18Z (GMT). No. of bitstreams: 1 texto completo.pdf: 210427 bytes, checksum: 8ad8d30a1f463d310b8d92ce9a867e35 (MD5) Previous issue date: 2013-09-27 / The objective of this work was to generate some recommendations of height and doses of nitrogen at the beginning of differencing which result in differed pasture with an adequate mass and forage morphological composition. The experiment was carried out from March to June, 2012, in a pasture area with Brachiaria brizantha cv. Marandu, established in 2000 on Capim-Branco farm, which belongs to the Federal University of Uberlandia, in Uberlandia, state of Minas Gerais. Two pasture heights (15 and 30 cm) and four doses of nitrogen (0, 40, 80 and 120 kg/ha) were evaluated at the beginning of the differencing period. They were arranged in a 2 x 4 factorial design. It was used a complete random design with three replicates. The plots with 6 m2 (2 x 3 m) were allocated in the pasture area after animals were removed from the pasture on 3/15th/2012. On this date, the marandu grass was at a height of 30 cm. The 30- and 50-cm heights were mechanically established by using pruning shear. The doses of nitrogen fertilization were manually applied on the pasture after adjustment of the heights. Agriculture urea was used as source of nitrogen at a single dose. Variation in the pasture height during differing period was not influenced by the two evaluated initial heights (15 or 30 cm). However, the dose of nitrogen had a linear and positive effect on this trait. Number of basal tiller was higher in the 15-cm differed pasture than in the 30-cm pasture only when it was applied 120 kg/ha of N. Values of leaf area index (LAI) did not vary with the initiation height of pasture. Heights of the pasture and the extended plant increased according to the nitrogen fertilization. Tillers did not fall in the differed pastures. The increment in the dose of nitrogen in the beginning of diferring period had a positive and quadratic effect on the forage mass only when the pasture was 15-cm differed. Regarding the conditions with no application of nitrogen and of those which had an application of 80kg/ha of this nutrients, 30-cm differed pastures presented greater forage mass than the 15-cm differed pasture. Brachiaria brizantha cv. Marandu differed pastures at 15 or 30 cm in the beginning of differing and fertilized with 80 kg/ha of N presented an adequate structure and potential for a good animal performance in the dry season. / Este trabalho foi realizado com o objetivo de gerar recomendações de altura(s) e dose(s) de nitrogênio no início do período de diferimento que resultem em pasto diferido com adequada massa e composição morfológica da forragem. O experimento foi realizado no período de março a junho de 2012, em área de pastagem com Brachiaria brizantha cv. Marandu (capim- marandu), estabelecida em 2000, localizada na Fazenda Capim-Branco, pertencente à Universidade Federal de Uberlândia, em Uberlândia, MG. Foram avaliadas duas alturas de pasto (15 e 30 cm) e quatro doses de nitrogênio (0, 40, 80 e 120 kg/ha) no início do período de diferimento, arranjadas em esquema fatorial 2 x 4. O delineamento foi inteiramente casualizado com três repetições. As parcelas com 6 m2 (2 x 3 m) foram alocadas na área da pastagem depois da retirada dos animais do pasto em 15/03/2012. Nessa data, o pasto de capim-marandu estava com altura média de 30 cm. As alturas correspondentes a 15 e 30 cm foram estabelecidas mecanicamente com o uso da tesoura de poda. As doses de adubo nitrogenado foram aplicadas manualmente no pasto após o ajuste das alturas. Utilizou-se como fonte de nitrogênio a ureia agrícola, em dose única. A variação da altura do pasto durante o período de diferimento não foi influenciada pelas duas alturas iniciais avaliadas (15 ou 30 cm). Entretanto, a dose de nitrogênio teve efeito linear e positivo sobre essa característica. O número de perfilho basal foi maior no pasto diferido com 15 cm, em relação àquele com 30 cm, apenas quando foram aplicados 120 kg/ha de N. Os valores de Índice de Área Foliar (IAF) não variaram com a altura inicial do pasto. Houve incrementos das alturas do pasto e da planta estendida com a adubação nitrogenada. Não ocorreu tombamento de perfilhos nos pastos diferidos. O incremento da dose de nitrogênio no início do período de diferimento resultou em efeito positivo e quadrático sobre a massa na forragem apenas quando o pasto foi diferido com 15 cm. Nas condições em que o nitrogênio não foi aplicado e naquelas em que se aplicaram 80 kg/ha desse nutriente, os pastos diferidos com 30 cm apresentaram maior massa de forragem do que aquele com 15 cm. Os pastos diferidos de Brachiaria brizantha cv. Marandu, com 15 ou 30 cm no início do diferimento e adubados com 80 kg/ha de N, apresentaram estrutura adequada e potencial para bom desempenho animal no período seco do ano.

No description available.

No description available.

The routines for blood testing were changed during 2010 at the blood bank in UAS. At first, the blood test was taken before the donation and now it is taken after donation. Along with this, the blood bank increased the lowest level for allowance of blood donation with 10 g/L both for men and women. The level is now on 125 g/L and 135 g/L for women respectively men. After the increase, it was noticed that the amount of blood donors were deferred due to low Hb levels in creased. A study made in year 2013, investigated how much the Hb-levels actually was changed during a blood donation. It showed that it was lowered in means by 6 g/L and not 10 g/L as previously thought.The aim of this study was to see if the sitting position of the blood donor during waiting time and the supine position during the time of blood donation may had any effect on the difference of the Hb-level during the blood donation.Data from the 120 blood donors in the earlier study was collected. Hb values, before and after blood donation, were taken from the earlier study and registered times were taken from the database Prosang. The waiting time, time of blood donation and the difference of Hb-levels were calculated and correlated with Spearmanns correlation coefficient.The results did not show any correlation between the times and the difference in Hb-levels. One of the reasons may be that the blood donor physiology differ and thus the change in Hb-level can vary.

As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

As pastagens naturais são a base alimentar para grande parte da pecuária de corte no Rio Grande do Sul, ainda que este ambiente seja susceptível a variações climáticas estacionais que afetam o crescimento da vegetação, quais sejam as baixas temperaturas de inverno e deficiência hídrica no verão. A fim de minimizar os efeitos deletérios proporcionados à vegetação por períodos climáticos desfavoráveis, a presente dissertação tem por objetivo avaliar o efeito de duas estratégias de diferimento na produção animal e vegetal de uma pastagem natural da região fisiográfica da Campanha. O trabalho foi desenvolvido na Embrapa Pecuária Sul, localizada no município Bagé, onde foram avaliados duas épocas de diferimento: primavera (DP) e verão-outono (DVO) e um tratamento testemunha sem diferimento (SD), durante dois anos. O delineamento foi inteiramente casualizado, com medidas repetidas no tempo (ano) e três repetições de área por tratamento. Foram utilizados novilhos da raça Braford em lotação continua com carga variável de forma a manter uma oferta média de forragem de 10 kg MS/100 kg de peso corporal/dia. A taxa média de acúmulo de pasto e a produção liquida de forragem foi semelhante entre tratamentos, com médias de 14,7 kg MS/ha/dia e 4648 kg MS/ha/ano, respectivamente. Já a massa média de forragem foi 27% superior nos tratamentos com diferimento. Com relação à produção animal, o primeiro ano permitiu taxa de lotação média 14% superior ao segundo ano e, na média dos anos o diferimento de primavera foi 21% superior aos demais. O ganho médio diário e a produção animal por área apresentou interação entre ano de avaliação e tratamento, sendo observado maiores GMD no primeiro e segundo ano para SD e DVO, com média de 0,321 e 0,340 kg, respectivamente. De uma forma geral o que explica essa interação é a diferença no número de dias que os animais permaneceram pastoreando cada tratamento e a estrutura da pastagem pós período de diferimento. As estratégias de diferimento não apresentaram superioridade na produção de pasto frente ao tratamento testemunha devido a ocorrência de condições climáticas anormalmente favoráveis nos anos avaliados. Ainda assim, o diferimento de primavera no primeiro ano e de verão-outono no segundo ano, apresentaram desempenho semelhante ao tratamento sem diferimento, mesmo estes apresentando um período de pastoreio consideravelmente menor. / The natural pastures are the main food resource for most portion of the beef cattle in Rio Grande do Sul, even though, this environment to be susceptible to seasonal climatic variations that affect vegetation growth, namely the low winter temperatures and water stress in summer. In order to minimize the deleterious effects provided for vegetation by unfavorable climatic periods, this thesis aims to evaluate the effect of two deferral strategies in animal and plant production of natural pasture in the Campanha physiographic region. The study was conducted in Embrapa South Livestock located natural in the municipality Bagé, where were evaluated two deferral periods: spring and summer-autumn, and a control treatment without deferral, during two years of treatment application. The design was completely randomized with repeated measurements over time (year) and three replications per treatment. Braford steers were used in continuous stocking with variable load in order to maintain an average forage allowance of 10 kg DM/100 kg Life Weight per day. The accumulation forage average rate and the net forage production was similar between treatments, with averages of 14.7 kg DM/ha/day and 4648 kg DM/ha/year, respectively. The average forage mass was 27% higher in treatments with deferral. Regarding to animal production, the first year had an average stocking rate 14% higher than the second year and the average of the years the spring deferral was 21% superior to the others. The average daily gain and animal production by area showed interaction between year of assessment and treatment, being observed greater average daily gain in the first and second year for without deferral and summer-autumn deferral, averaging 0.321 and 0.340 kg, respectively. In general way which explains that interaction is the difference in the number of days that animals were grazing each treatment and the structure of pasture at post deferral period. The deferral strategies did not show superiority in the production of pasture in front of the control treatment due to non-occurrence of normal adverse weather conditions in the evaluated years. Still, the spring deferral in the first year and the summerautumn deferral in the second year showed similar performance to treatment without deferral, even these having considerably less grazing period.

Submitted by Gisele Walczak Galilea (gisele.galilea@fgv.br) on 2018-10-23T22:07:28Z No. of bitstreams: 1 Tese_Gisele Walczak Galilea.pdf: 1602145 bytes, checksum: becddc09f9a7474e04fcdafb7f7ff6fb (MD5) / Rejected by Debora Nunes Ferreira (debora.nunes@fgv.br), reason: Prezada, Referente ao trabalho postado, peço a gentileza, após do Abstract, peço a gentileza, incluir o resumo. Qualquer dúvida, estou à disposição. Atenciosamente, Débora. on 2018-10-29T14:13:09Z (GMT) / Submitted by Gisele Walczak Galilea (gisele.galilea@fgv.br) on 2018-10-29T16:28:32Z No. of bitstreams: 1 Tese_Gisele Walczak Galilea.pdf: 1605054 bytes, checksum: 40a69fe5e50c332c823f926b12ddcb93 (MD5) / Approved for entry into archive by Debora Nunes Ferreira (debora.nunes@fgv.br) on 2018-10-30T14:34:32Z (GMT) No. of bitstreams: 1 Tese_Gisele Walczak Galilea.pdf: 1605054 bytes, checksum: 40a69fe5e50c332c823f926b12ddcb93 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-10-30T17:36:45Z (GMT) No. of bitstreams: 1 Tese_Gisele Walczak Galilea.pdf: 1605054 bytes, checksum: 40a69fe5e50c332c823f926b12ddcb93 (MD5) / Made available in DSpace on 2018-10-30T17:36:45Z (GMT). No. of bitstreams: 1 Tese_Gisele Walczak Galilea.pdf: 1605054 bytes, checksum: 40a69fe5e50c332c823f926b12ddcb93 (MD5) Previous issue date: 2018-09-27 / While firms are looking for tax savings through the choice of investment projects (i.e., through investments in new foreign subsidiaries in countries with the lowest tax rate), countries are aware that firms are sensitive to tax factors and thus adopt instruments such as tax deferral to prevent the 'flight' of capital. However, by discouraging repatriation, this tax instrument promotes 'multinationals' flight' (i.e., the corporate inversion of multinationals). This paper demonstrates that instruments such as tax deferral accelerate the process of 'multinational flight of the home country'. Using both a reduced form analysis and a dynamic structural model, we find that multinationals in countries with a worldwide system of taxation and tax deferral have a greater incentive to avoid residual taxation of foreign earnings in the home country and therefore repatriate less than half of their foreign earnings. In turn, this 'nonrepatriation' increased the probability of relocation by 4.4%. / Enquanto as empresas buscam economizar impostos através da escolha de determinados projetos de investimento (ou seja, investindo em novas subsidiárias estrangeiras em países com a menor alíquota de impostos), os países, por sua vez, estão cientes de que as empresas são sensíveis as questões tributárias e adotam instrumentos como diferimento de impostos para impedir o 'voo' do capital. Contudo, ao desencorajar a repatriação, esse instrumento fiscal promove o 'voo das multinacionais' (ou seja, a inversão corporativa das multinacionais). Este trabalho demonstra que instrumentos como o diferimento de impostos aceleram o processo de 'voo da multinacional do país de origem'. Utilizando uma análise na forma reduzida e um modelo estrutural dinâmico, descobrimos que as multinacionais localizadas em países com um sistema mundial de tributação e diferimento de impostos têm um incentivo maior para evitar a tributação residual dos rendimentos estrangeiros no país de origem e, portanto, repatriam menos da metade de seus ganhos estrangeiros. Essa 'não-repatriação', por sua vez, aumenta a probabilidade de realocação em 4,4%.