A Study On A Sum Of 40 Male Rats - 1738 Words

A sum of 40 male rats (8 weeks of age) will be purchased, 20 obese and 20 lean rats from Charles River Laboratories in as represented in Vendrame et al9 and Terra et al15. Male rats will be used instead of female rats to decrease the variables that may modify results due to hormonal alterations during the experiment. The rodents will be purchased from a pathogen free facility to decrease the chance of infection and fed a chow based diet during the first week of transportation to the lab. The use of experimental rodents will need to obtain approval from the University of Maine Institutional Animal Care and Use Committee9. Researchers will have appropriate training to use the Small Animals Research Facility and for humane handling and care†¦show more content†¦10 lean rats and 10 obese rats will consume this diet for 8 weeks. Tissue Collection Modeled after Vendrame at al9, the rats will fast overnight and be anaesthetized with 95% CO2 - 5% O2 for approximately 2 minutes. A cardiac puncture will exsanguinate the specimen. The blood serum will be immediately collected, centrifuged at 3000g for 15 minutes at 4 C, and stored at -80 C17. The perivascular tissue will be extracted from the thoracic aorta and snap-frozen by liquid N2 until later use. Inflammation In order to determine inflammation within the PVAT and plasma, methods of data collection will utilize quantitative real time RT-PCR and an ELISA kit to assay lipid serum measurements9,15 as to determine cytokine and adipokine concentrations. Inflammatory markers The inflammatory markers presented below have the capability of influencing one another and are intertwined through mechanisms that influence the progression of atherosclerosis and cardiovascular disease. It is important to assay multiple chemokines and adipokines that are altered in function during times of stress to ensure the statistical and evidence based portions of experiment are reliable. The adipose tissue of obese individuals expresses increased amounts of pro-inflammatory proteins and the following will be subject to testing. Obese individuals release monocyte chemoattractant protein-1 (MCP-1)11,15, which attracts monocytes to the site of inflammation and promotes specialized M1Show MoreRelatedMini Review : Spatial Cognition3454 Words   |  14 Pagesorganization, application, and modification of knowledge about spatial surroundings (Bandura., 1963). These capabilities enable animals and humans to manage basic and high-level cognitive tasks in everyday life (Bandura.,1971) . Spatial cognition studies have assisted to tie cognitive psychology and neuroscience together. Most researchers are concerned about how animals acquire and find information. Since acquiring and acting on spatial information appears to have computational requirements from learningRead MoreMath 302 Quiz 4 Chapter 11 20 Questions1896 Words   |  8 Pages| |value 10.345 7.815 | |4. |A study was performed at a university to analyze whether the preference for hamburgers or fried chicken is related to the gender| | |of the student. This table lists the results of the study. At [pic] = .05, test the claim that the meal preference and the | | |gender of the student are not related. Read MoreMajor Depressive Disorder Essay5129 Words   |  21 Pageswith increased risk of cognitive decline.(1) The relationship between depressive symptoms and cognitive decline is complex. 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Outside the classroom and the ofï ¬ ce, Roxy likes to travel and spends her spare time reading mystery novels. SheRead More50 Harmful Effects of Genetically Modified (Gm) Foods14312 Words   |  58 Pages(such as tomato seed genes crossed with fish genes) - and that have unpredictable behavior or replicate themselves out of control in the wild. This can happen, without warning, inside of our bodies creating an unpredictable chain reaction. A four-year study at the Uni versity of Jena in Germany conducted by Hans-Hinrich Kaatz revealed that bees ingesting pollen from transgenic rapeseed had bacteria in their gut with modified genes. This is called a horizontal gene transfer. Commonly found bacteria andRead MoreMarketing Plan of Gatorade8149 Words   |  33 Pagesprospectives 27 Tracking 27 Prospectives 27 Conclusion 28 References 29 Websites 29 Executive summary The aim of this Marketing Plan is to select several sports drinks of Gatorade (American company) and to study how we could introduce them in the French Market. The first step is to study the external environment of Gatorade. We noticed that it is not easy to enter the energy drinks market in France as it could be in other countries, from the political and legal aspect. Moreover, the purchase ofRead MoreThe Efficacy And Safety For Smoking Cessation Treatment5216 Words   |  21 Pages A PHASE 2, RANDOMIZED, DOUBLE-BLIND, PLACEBO-CONTROLLED STUDY TO EVALUATE THE EFFICACY AND SAFETY OF NICOTINEX (NiX) COMPARED TO PLACEBO FOR SMOKING CESSATION Product: NiX Protocol Number: A6012890 US IND Number: 76, 224 Development Phase: II Created by: Manoj Amaraneni 1. INTRODUCTION 1.1 Indication NiX is indicated as an aid to smoking cessation treatment. 1.2 Background and Rationale Currently

Open-source mobile application development Free Essays

string(156) " lost their lives in the 21 000 events recorded in â€Å"the most comprehensive source of natural catastrophe data in the world† \(Munich Re AAA, p\." Application Development for Emergency Data Collection This Master degree project identified disasters and emergencies as a global humanitarian and technological challenge. Emergency management organizations’ need for access to accurate and up-to-date information about the emergency situation, to help respond to, recover from and mitigate the effects of disasters and emergencies, present a challenge to the field of Genomics. Today the use of remote sensing technologies presents an Increasing number of lotions. We will write a custom essay sample on Open-source mobile application development or any similar topic only for you Order Now There are types of spatial data, however, e. G. Submerged, invasions or otherwise hidden features that still require emergency field personnel and volunteers to interpret and record. By utilizing the increasing ubiquity and computational power of modern smoothness, in order to reach a large number of potential users and volunteers, a mobile application for emergency field data collection was developed. It was developed as a component of a system that, In order to be as collaborative, adaptable and accessible as possible, also to resource-poor organizations, was, with a minor exception, completely open-source licensed. Field trials were held that, due to low participation, could not conclusively evaluate the application and its general applicability to emergency field data collection. They did, however, provide an adequate proof-of-concept and showed that it was possible to apply the application and the Implemented system to a specific emergency field data collection task. The system has great collaborative potential, achieved through openness, mobility, standards compliance, multi-source capability and adaptability. Its administrators re given a high degree of control that lets them adapt the system to suit the current users and situation and its flexibility make it widely applicable, not only for emergency management. From literature, the field trials and the experience gained while developing and using the application, some Ideas for Improving the application and the system were discussed and some future research topics were suggested. Acknowledgements The author would like to express gratitude to: his supervisors – for helpful read-through, comments and suggestions and for their positive attitude which helped him believe In the project throughout its velveteen, his family and friends – for their interest and curiosity, Sandra Person, for her support, understanding and valuable comments, and to all the participants of the Field Trials: Thank You! Appendix 3 – Field Trials Instructions and 63 Appendix 4 – Application User Guide (non-final version)†¦ Dictionary and Abbreviations API Application Programming Interface; can be described as a group of pre- constructed software components that developers can combine and use for creating new software. A collection of algorithms, classes and/or data structures for e. G. Performing specific tasks or communicating with other software. Disreputableness request A type of request standard published by COG (2013) and used by WFM clients to retrieve information about a specific layer offered by the WEST. DECADE The Android application developed as a case study during this thesis project; â€Å"the Emergency Data Collector for Android†Ã¢â‚¬ . EEOC Emergency Operation Centre, a location where emergency management leadership can gather to receive and analyses information, including spatial data, and coordinate rescue and relief efforts (Cutter 2003). Excitability’s A type of request standard published by COG (2013) and that is sent to WHAMS or WFM services to query the service for available layers, options and capabilities in general. Gadget request A type of request standard by COG (2013) that is used for requesting map images from a WHAMS. GIS Geographic Information System; a system capable of managing and using spatial data, aiding in activities such as data collection and storage, viewing, map creation, manipulation and analysis. GEM Geography Markup Language, a spatial data standard published by COG (2013). For further description see Table 3. GAPS The Global Positioning System; a system of satellites that broadcast signals which allow devices with GAPS receivers to calculate their position on the Earth. Layer A layer is a digital representation of a collection of physical features, such as roads, buildings, lakes etc. Each layer consists off specific geometric type such as a Point, Line or Polygon and has common attributes, such as road length, building use category or lake area. A layer can be displayed on a map e. G. By querying a geopolitical server. COG Open Geopolitical Consortium; a consortium of government agencies, universities and companies that develop common open standards promoting geographic information accessibility and interoperability (COG 2013). Open-source Refers to computer software for which the license includes a number of access and use rights to its source code, defined by the Open Source Initiative (OSI 2013). That is, users may for example look under-the-hood of the program, modify it or any purpose and forward it to other users directly. SO Operating System; a basic device software that manages platform for managing and interacting with all other applications on the device. Server Refers too geopolitical server, see Figure 3, whose address can be stored in DECADE. It is a computer software system which can be sent queries over the Internet, in this case for geographic information to display on top of Google Maps, and to which data can be uploaded. SF Simple Features Specification; a spatial data standard published by COG (2013). SLD Styled Layer Descriptor, an COG (2013) web map styling standard. For further description see Table 3. Smartened A hand-held device for mobile voice-, text- and data communication that has a fast Internet connection multiple sensors, including camera and GAPS receiver. Its hardware is powerful enough to browse web pages and run advanced computer programs (mobile applications). Often uses large (for hand-held phones) touch-screens. Spatial data Data with a spatial component, I. E. Coordinates, that are defined by an SIRS and that bind the data to physical locations or geometric features. SIRS Spatial Reference System; a system defining how coordinates relate to locations on Earth. WFM Web Feature Service, an COG (2013) web mapping interface standard for serving geographic features. For further description see Table 3. WHAMS Web Map Service, an COG (2013) web mapping interface standard for serving map images. For further description see Table 3. 1. Introduction Since 1980, 2. Million people have lost their lives in the 21 000 events recorded in â€Å"the most comprehensive source of natural catastrophe data in the world† (Munich Re AAA, p. You read "Open-source mobile application development" in category "Papers" 49). Total global material value lost due to natural disasters during the period is estimated at 3800 thousand million IIS$, with a distinctly rising trend both n the annual rate of loss (Maureen and Breathe 2011) and the annual frequency of reported natural disasters. In addition, technological disasters (e. G. Industrial or transport accidents) contributed with on average 9000 deaths per year during the last decade, 2002-2011 (FRI. 2012). One tool for improving emergency management is quick access to accurate and updated information about the emergency situation or disaster. Such information can be of vital importance for emergency management to enable distribution of the right resources to the right places at the right times and for proportioning the efforts which have the greatest benefit. Much of this essential information has a spatial component, such as extents and locations of damaged areas, the locations of spatial data, are useful in all phases of emergency management (Cutter 2003; Al- Shuddery 2010). There are, however, challenges to overcome in the utilization of spatial data and geographic information systems (GIS) in the context of emergency management, as recognized by e. G. Geezer and Smith (2003) and Manicurist (2005). One such challenge is providing decision makers and field workers with access to data that are accurate and sufficiently up-to-date for their specific purpose. For data that cannot be captured with remote sensing techniques, such as satellite data and aerial photos, or stationary monitoring networks (see e. G. Liana et al. 005), emergency management organizations have to rely on field data collection by employees and/or volunteers. As pointed out by EL-Gamely et al. (2010), recent improvements in software and hardware technology have enabled real-time access to and collection of spatial data in the field. Many groups have utilized the increasing ubiquity and capabilities of modern smoothness for developing field data collection systems (e. G. Enhances et al. 009; Clark et al. 2010; xx et al. 2010; White et al. 2011; Chem. et al. 2012; Decant et al. 2012; Went et al. 2012). Several of these groups have developed such systems as open- source projects, which can potentially benefit society in terms of supporting collaboration between developers, allowing derivative work to build upon previous achievements and allowing less resource-strong communities access to these useful data collection tools. This project builds on these notions of open access and collaboration in creating a free and open mobile GIS and field data collection system. A system that is tailored award emergency management and has a high degree of scalability and adaptability to organization-specific needs. It makes use of existing open-source technologies for the server-side architecture and for the development of a mobile application, henceforth known as DECADE (the Emergency Data Collector for It only requires distribution of DECADE and the server address to those devices. 1. 1. Aim The main aim of this thesis project is to develop a mobile application as a component of a complete open-source system for emergency field data collection. A secondary aim is to evaluate the mobile application to discern whether it is applicable to emergency field data collection and how it can be improved for that purpose. 2. Background This chapter describes the context in which DECADE may operate* and why it is useful. By defining and describing disasters, emergencies and emergency management, and by outlining the role of spatial data in emergency management, the rationale behind its development is illustrated. Undertaken and examples of the technology, standards and open-source licenses available to it are presented. This will provide background for discussion about and aid in the development of the proposed system architecture and the implementation f DECADE that is presented in the System Design and Case Study chapters. The United Nations Office for Disaster Risk Reduction (UNISON) is developing a body of terminology for use by the emergency and disaster management communities. It is intended to improve the work to reduce disaster risk by making the use and understanding of common vocabulary consistent throughout the community (UNISON 2009). To help promote this common understanding this report will, where applicable, use the definitions proposed by the UNISON. 2. 1 . Disasters Emergencies To understand the importance of emergency management and the environment in which DECADE and the proposed system (see section 3. . ) could be utilized, the nature and frequency of disasters needs some attention. The following definition of â€Å"disaster† is proposed by the UNISON: â€Å"A serious disruption of the functioning of a community or a society involving widespread human, material, economic or environmental losses and impacts, which exceeds the ability of the affected community or society to cop e using its own resources. † – UNISON 2009, p. 9 To study disasters, there are several database projects that record disasters and related information. Some of these databases are created and managed by re- insurance companies (e. . Munich-Re and Swiss-Re). Since these companies provide insurances for other insurance providers, when disastrous events cause widespread damage, they are often paying a significant part of the recovery costs. Thus, in addition to e. G. Universities and governmental organizations, these re-insurance companies have a natural interest in studying disasters and emergency management. Table 1 : Catastrophe categorization developed Jointly by Munich Re, CREED, Swiss Re, the United Nations Development Programmer (UNDO), the Asian Disaster Reduction Centre (DARK) and the United Nations Office for Disaster Risk Reduction (UNISON) in 2007. Source: FRI. 2012, p. 251-252. Natural disasters Biological Insect infestations, epidemics and animal attacks. Geophysical Earthquakes and tsunamis, volcanic eruptions and dry mass movements (avalanches, landslides, recalls and Climatologically Droughts (with associated food insecurities), extreme temperatures and wildfires. Hydrological Floods (including waves and surges) and wet mass movements (avalanches, landslides, recalls and subsidence of hydrological origin). Meteorological Storms (divided into nine sub-categories). Technological Industrial accidents Chemical spills, collapse of industrial infrastructure, explosions, fires, gas leaks, poisoning and radiation. Transportation Transportation by air, rail, road or water. Miscellaneous Collapse of domestic or non-industrial structures, explosions and fires. Natural catastrophes are by far the most common and the most costly type of event, both in human and economic losses. According to the ME-DATA database, during 2002-2011 (not counting non-natural, non-accidental events), natural catastrophes caused almost 13 times as many deaths as technological causes and in excess of 37 times as much economic damage (FRI. 2012). Among the types of natural catastrophes, in all parts of the world meteorological and hydrological catastrophes are the most numerous (Munich Re AAA). When it comes to fatalities, however, most are caused by geophysical events or, as in Europe and Africa, climatologically events. Asia, being the largest and most populated region, suffers the largest number of catastrophes, the most fatalities and the highest amount of overall economic losses, while North America alone has 65 % of the world’s insured losses (Munich Re AAA). In recent years, current and future changes in the global climate have been projected o cause meteorological, hydrological and climatologically extreme events to become more frequent or more intense in many areas (Parry et al. 2007) and an increase in the number of, as well as losses from, weather-related disasters have been identified (Bower et al. 007; Maureen and Breathe 2011). However, as the work by Maureen increase in losses. It may be, as argued by Bower et al. (2007), that it’s mainly the increased susceptibility of human societies that is causing current increases in losses, due to expansion of settlements into sensitive areas and further arbitration leading to a concentration of population and wealth at risk. In any case, the need for better resilience to catastrophic events in human societies is increasing, and significant efforts to improve emergency management before, during and after an emergency event are being made. . 2. Emergency Management DECADE and the proposed system for which it is designed are intended to be used for emergency management, which incorporates all aspects of how communities handle emergency situations. It involves risk assessments as well as planning and education for improved preparedness. It involves policies, guidelines and routines for how to organize participants and resources available, to best respond to the events homeless and for recovering efficiently in the hours, days, months and perhaps years after an event. It also involves how communities learn from mistakes and take steps to reduce future susceptibility to similar events. More succinctly put emergency management is: â€Å"The organization and management of resources and responsibilities for addressing all aspects of emergencies, in particular preparedness, response and initial recovery steps. † – UNINSPIRED, p. 13 In what form emergency management is used depends on the type of emergency that is being considered, but different strategies may be more or less general in their applicability to different types of events (see Table 1). The different phases of emergency management are commonly described as forming a cycle (Figure 1; Cutter 2003; Manicurist 2005; EL-Gamely et al. 2010) with some form of categorization of the relevant emergency management activities. Figure 1 depicts one such interpretation using three phases based on the definitions below. Response: â€Å"The provision of emergency services and public assistance during or immediately after a disaster in order to save lives, reduce health impacts, ensure public safety and meet the basic subsistence needs of the people affected. † – UNISON 2009, p. Recovery â€Å"The restoration, and improvement where appropriate, of facilities, livelihoods and living conditions of disaster-affected communities, including efforts to reduce disaster risk factors. † – UNISON 2009, p. 23 Mitigation â€Å"The lessening or limitation of the adverse impacts of hazards and related disasters. † Preparedness â€Å"The knowledge and capacities developed by governments, professional response and recovery organizations, communities and individuals to effectively anticipate, respond to, and recover from, the impacts of likely, imminent or current hazard events or conditions. – UNISON 2009, p. 21 Preparedness can accordingly be thought of as part of the mitigation phase, although it’s sometimes defined as a separate fourth management phase (e. G. Abdullah and Lie 2010). The duration of the phases shown in Figure 1 can, according to the definitions above and those mentioned by Cutter (2003) be approximated to hours to weeks for the response phase and months to years for the recovery phase. The mitigation phase lasts indefinitely or until a new emergency event occurs. As explained by Manicurist (2005); each emergency management phase should ideally be conducted in a way that facilitates success in the next phase, but in the ease of rebuilding societies in the recovery phase this is often overlooked in favor of quickly restoring societies to their previous states. Emergency events can occur in many different ways, as shown in Figure 1 by the three arrows representing the emergency event. They can strike with full intensity immediately and then slowly subside, like an earthquake which is followed by smaller after-shakes. They can slowly increase in intensity until they abruptly end, like a drought becoming increasingly severe until rain comes and quickly rejuvenates vegetation and fills rivers and lakes with water again. They can strengthen and weaken gradually, eke a flooding disaster during which the water level slowly reaches its peak and then slowly retreats again. Events can also be singular surprise events, as the figure in Cutter (2003, p. 440) might indicate, which are over before any sort of response can be organized. Such events might be e. . Sudden landslides or singular earthquakes. In line with the above definitions, the overlapping of the phases depicted in Figure 1 illustrates, first, that the response phase can begin while the emergency event is still ongoing. Second, restoration of facilities in the recovery phase can start (and might even be necessary) revived. Thirdly, it illustrates that mitigation concerns should be addressed already in the recovery phase so that the recovering s ociety will be more resilient to future emergency events. Regarding societies’ resilience to catastrophes, it can be defined as: â€Å"The ability of a system, community or society exposed to hazards to resist, absorb, accommodate to and recover from the effects of a hazard in a timely and efficient manner, including through the preservation and restoration of its essential basic structures and functions. † Building resilience in a society includes many kinds of activities both aimed at reverting catastrophes from occurring or reducing their impact and at improving how the society can respond to and recover from them (Table 2). A notable prevention strategy used in many countries is using land-use planning to restrict development in hazardous areas, albeit with different approaches to assessing risks and what actions to take (e. G. Contain et al. 2006; Galvanic et al. 2010). Other mitigation strategies include e. G. Construction regulations, warning systems, protective structures such as flood barriers (Godchild 2003; De la Cruz-Arena and Tilling 2008; Galvanic et al. 2010) and evacuation plans (Chatterer’s et al. 009). While many such strategies may be effective, there is also a need to ensure that plans and regulations are properly enforced. This is not always the case, especially in poorer countries, as discussed by Kenny (2012). Table 2: Examples of strategies for mitigating catastrophe effects and for improving response and recovery after catastrophes. The division indicates whether they aim to prevent or reduce damage or to improve handling of damage after the event. Mitigation Response and Recovery Land-use planning Insurance against losses Construction regulation Education and Awareness Warning system development Response plans Protective structures Improvement of tools for emergency management Plan and regulation enforcement SAID development for improved decision making With regard to coping with (responding to and recovering from) catastrophic events, building economic buffers to ensure the availability of resources, I. E. Insurances, is a common strategy. Munich Re (AAA) estimate that approximately a quarter of the financial losses that occurred due to natural catastrophes 1980-2012 were insured. Of these insured losses, 81 % occurred in North America and Europe (Munich Re AAA). Kenny (2012) also notes that the victims themselves still pay most of the cost How to cite Open-source mobile application development, Papers

Law International Consortium of Investigative Journalists

Question: Discuss about the Lawfor International Consortium of Investigative Journalists. Answer: Introduction: The panama papers are those documents which are recognized as an unpredictable leak of 11.5m files from the database of Mossack Fonseca, which is the 4th largest law firm of the world. These records were received by the German newspaper Sddeutsche Zeitungfrom an anonymous source, and this newspaper shared the records with the International Consortium of Investigative Journalists (ICIJ). Then these records were shared by ICIJ with large number international partners, which also include the Guardian and the BBC. This leak shows how the rich and powerful people use the tax havens to hide their wealth, and these documents are reliable because they are related to the database of the worlds most secretive companies that is a Panamanian law firm. In this report, firstly we state about the panama papers and other topics related to these papers. Subsequently this report is concluded with brief conclusion. About Panama Papers: As stated above, panama papers are the biggest leak of the 11.5m files, and these files show how clients of Mossack Fonseca are laundering the money, dodge sanctions, and avoid tax. There is one case in which company offered fake records of ownership related to American millionaire for the purpose of hiding money from their authorities. This case is a direct breach of an international regulation which was designed to stop money laundering and hide money. This leak is the biggest leak of the history, and data related to this leak was released in 2010 by the Wikileaks organisation. Amount released by Wikileaks related to this data is equal to the population of San Francisco, and amount related to data of panama papers is equal to the population of India (BBC News, 2016). This leak shows how the rich and powerful people hide their wealth and money by using tax havens. The leak was of eleven billion documents from the company which is considered as worlds most secretive companies which shows how this law firm helps their clients in money laundering, dodge sanctions and also in tax evasions. About Mossack Fonseca: Mossack fonseca is the law firm based on panama and this firm mainly provided the services of incorporation of companies in offshore jurisdictions such as the British Virgin Islands. They receive yearly fee for administering the offshore firms, and also provide services related to wealth management. This firm is based in panama but it conducts its operation in all over world. Website of this company includes global network of 600 peoples who are working in 42 countries, and this company also have various franchisees around the world where affiliates which are separately owned by someone is set up create new customers and they have exclusive right to use the brand name. This company conducts its operations in varius tax havens such as Switzerland, Cyprus and the British Virgin Islands, and in the British crown dependencies Guernsey, Jersey and the Isle of Man. As per the company, they are conducting these activities from last 40 years and they have never being charged for criminal offence. Company further stated that offshore companies are used for the purpose of legitimate transactions through due diligence and company also regrets on misuse of its services (BBC, 2016). Tax revenue was increased by the president of French, Francois Hollande for those who commit fraud. Peoples Who are in the Papers: These documents reveal the name of 12 current or former state heads, and also name of sixty peoples who are related with the current or former leaders of the world such as Prime Minister of Icelandic, Sigmundur David Gunnlaugson, who had interest related to wealth of his wife and such interest is not declared. Papers also include the name of brother-in-law of China's President Xi Jinping, and president of Ukraine President Petro Poroshenko, president of Argentina Mauricio Macri, the late father of UK Prime Minister David Cameron, and also the three childrens of Prime Minister of Pakistan that is Nawaz Sharif. These documents also reveal the case of million dollar money laundering which was closely related to President of Vladimir Putin. According to the director of the International Consortium of Investigative Journalists (ICIJ), Gerard Ryle, these documents covered the day to day working of Mossack Fonseca from last forty years, and he also stated that this leak probably will be the biggest leak of the world because of the extent of the documents (Bilton, 2016). Some parts of the documents shows that some important members of committee of Fifas Ethics, Uruguayan lawyer Juan Pedro Damiani and his firm legally assist the seven offshore companies which are related to the former vice president of Fifa. These documents also contain information that almost more than 500 banks which also include their subsidiaries and branches, registered almost 15600 shell companies with Mossack Fonseca. Allegations were denied by lenders that they are helping their clients in any way for the purpose of tax evasions by using the offshore arrangements in complicated manner. These documents shows the various ways in which rich people are able to use the offshore secretive tax regimes for exploiting resources, and these papers also reveal the name of 12 national leaders, 143 politicians, their families and close associations in the world. Allegation on Mossack Fonseca were not ended yet, and as per the legal papers filed in U.S. District Court in Las Vegas claimed that this law firm had incorporated 123 shell companies in Nevada for the purpose of stealing the million dollars from government contract by former president of Argentina, and as per the demand raised by subpoena, law firm must provide the details related to money flow through Nevada companies, but Mossack fronseca denied to provide his information because of the confidentiality of their clients (OCCRP, n.d.). Working of Tax havens: There are number of ways to use the tax havens, and these ways are used for hiding the true owners of money, origin from which such money is generated and paying tax on money. The main allegations are related o the creation of shell companies, which shows outwards that they have legitimate business but from inside they are empty as shells. These companies are incorporated only for the purpose of managing money or hiding the true owners of the money. The panama papers which are leaked from the law firm uncover number of cases related to suspected money laundering which are run by the close associates of Vladimir Putin. However, there are number of uses of tax havens for the purpose of money laundering and avoiding tax. For example-methods for avoiding tax re similar for all whether they are the wealthy businessman who decide to avoid tax or any dealer of drugs at international level or for the head of the brutal regime. As per the statement given by the Mossack Fonseca, they are always complied with the protocols stated at international level and ensure that companies incorporated must not use for tax evasions, money laundering, and terrorist finances and other illicit purposes (Bloom, 2016; Moneyterms, n.d.). Criminal offence: On 26th November 1983, six robbers robbed at the Brinks-Mat warehouse at Londons Heathrow Airport. Robbers tied the security guards and pour gasoline on them, lit a matchstick and threatened them to set fire unless they opened the vault of warehouse. Thieves robbed almost 7000 gold bars, diamonds, and cash. At the time of departure, one of the thieves said Thanks ever so much for your help. Have a nice Christmas,. According to the media of British stated this crime as the crime of the century. A huge amount from loot was never recovered which includes cash reaped by melting gold and selling it. Where such money went was the biggest mystery. After the leak of documents it was revealed that law firm and its co founder Jrgen Mossack, help the thieves to hide the money by tied the company to Gordon parry, a dealer of London who commits the offence of money laundering for the Brinks-Mat plotters. As per the records, after the sixteen months of robbery, the law firm incorporates a panama s hell company named as Feberion Inc., and Jrgen Mossack was also the nominee director. Nominee director is the person who has control over the company on the paper but they do not conduct the activities of the company. In 1986, Mossack write an internal memo which shows that he was aware that this company managing the money received from famous theft of Brinks-Mat in London. This company does not directly used for illegal purpose but company invested its money through those bank accounts and properties which was sourced as illegitimate. Records also shows that law firm does not help the authorities to gain access on Feberions assets, but it took steps which prevent the U.K. Police to gain access over the assets of the company. Leaked records also show that when two certificates are obtained by police which controlled the ownership of the company, Mossack Fonseca took steps for issuing 98 new shares by feberion because of which control of the company wrested from investigators. Mossack does not ended its business relationship with feberion till the period of 1995 that is after the 3 years parry was sentenced to imprisonment for his role in Gold Caper. Mossack Fonseca said that all the allegations related to robbery of Brinks-Mat are false, and founder of Jrgen Mossack never had any dealings with parry, and he never contracted the police for any matter related to this case (ICIJ, 2016). Pulitzer Prize for Investigation: Pulitzer Prize was won by the International Consortium of Investigative Journalists (ICIJ), for the investigation conducted related to panama papers because these papers reveal the offshore shell companies and tax havens. These papers are leaked from the Panamanian law firm Mossack Fonseca. This investigation also includes the strong network of 108 news organizations (The Indian Express, 2017). This prize was announced by Columbia University, for investigating the panama scandal and provides explanatory reporting on this matter. The Board of Pulitzer prize awarded the investigation which was conducted for year by using the collaboration of 300 reporters on six continents for uncovering the offshore shell companies of tax havens (ICIJ, 2017). Conclusion: After considering all the facts of this report it is clear that Panama paper are those unpredictable leas which include almost 11.5 million papers and uncovered the faces of rich and powerful people of the world. These papers show how rich and powerful people hide their wealth through the offshore shell companies in tax havens for the purpose of avoiding the tax. These papers not only reveal the cases related to avoiding tax but also include number of cases which involve money received from criminal activities such as Brinks-Mat robbery. The papers are leaked from the database of panama based law firm that is Mossack Fonseca. These papers include the names of wealthy businessman as well as leaders of different countries and their family members such as brother-in-law of China's President Xi Jinping, and president of Ukraine President Petro Poroshenko, president of Argentina Mauricio Macri, the late father of UK Prime Minister David Cameron, etc. therefore, this leak is considered as most shocking and biggest leak of the history. References: BBC News, (2016). Panama Papers QA: What is the scandal about. Available at: https://www.bbc.com/news/world-35954224. Accessed on 24th April 2016. Bilton, R. (2016). Panama Papers: Mossack Fonseca leak reveals elite's tax havens. Available at: https://www.bbc.com/news/world-35918844. Accessed on 24th April 2016. BBC, (2016). Panama Papers: What the documents reveal. Available at: https://www.bbc.com/news/world-35956055. Accessed on 24th April 2016. Bloom, J. (2016). Panama Papers: How assets are hidden and taxes dodged. Available at: https://www.bbc.com/news/business-35943740. Accessed on 24th April 2016. Moneyterms. Shell company. Available at: https://moneyterms.co.uk/shell-company/. Accessed on 24th April 2016. The guardian, (2016). What are the Panama Papers? A guide to history's biggest data leak. Available at: https://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-about-the-panama-papers. Accessed on 24th April 2016. ICIJ. Giant Leak of Offshore Financial Records Exposes Global Array of Crime and Corruption. Available at: https://panamapapers.icij.org/20160403-panama-papers-global-overview.html. Accessed on 24th April 2016. ICIJ, (2017). Panama Papers Wins Pulitzer Prize. Available at: https://panamapapers.icij.org/20170410-pulitzer-prize.html. Accessed on 24th April 2016. The Indian express, (2017). Pulitzer Prize for Panama Papers investigation. Available at: https://indianexpress.com/article/india/pulitzer-prize-for-panama-papers-investigation-indian-express-4609712/. Accessed on 24th April 2016. OCCRP. Panamanian Law Firm Is Gatekeeper To Vast Flow of Murky Offshore Secrets. Available at: https://www.occrp.org/en/panamapapers/mossack-fonseca/. Accessed on 24th April 2016.