Study Confirms DSM-5 Autism Spectrum Disorder Excludes Low Functioning, Intellectually Disabled Autistics

The abstract following is for the article  Testing the Construct Validity of Proposed Criteria for DSM-5 Autism Spectrum Disorder, authors William P.L. Mandy, D.Clin.Psy., Tony Charman, Ph.D., David H. Skuse, M.D.Accepted 21 October 2011. published online 05 December 2011. The study participants were 708 children and young persons who had mild to severe autistic difficulties. The authors, as I have highlighted in bold in the abstract, concluded that  the two-factor DSM-5 model for the New Autism Spectrum Disorder (three domains become two, APA, DSM-5, ASD Rationale) was superior to the three-factor DSM-IV-TR model. 

The authors' conclusion that the DSM-5 was a superior autism model was expressly based on the conclusion that "Among higher-functioning individuals, ASD is a dyad, not a triad, with distinct social communication and repetitive behavior dimensions."  No mention in the abstract conclusion is made of whether the same was true for lower-functioning autistic individuals who are not even mentioned in the conclusion.

It appears that, for the authors of this study, there is no need to consider whether the DSM-5 model is superior to the DSM-IV model for lower functioning autistic individuals, including the vast majority of the original classic autistics who suffered from intellectual disabilities.  It seems reasonable to assume that the authors' nonchalance is based on the wording of the DSM-5 which expressly excludes the intellectually disabled from a diagnosis under the DSM-5's New Autism Spectrum Disorder.  If the most low functioning autistics will no longer be included in the DSM-5 New Autism Spectrum Disorder why worry about current  DSM-III and DSM-IV low functioning autistics? 

In other words the authors know which way the wind is blowing in the DSM-5 2013, and beyond, world of autism. The DSM-5's New Autism Spectrum Disorder is for High Functioning Autism and Asperger's only.  Low functioning, intellectually disabled autistics will be found under the Intellectual Developmental Disorders category of the DSM'5's brave new autism world. (ASD - Mandatory Criterion A)

"Objective

To use confirmatory factor analysis to test the construct validity of the proposed DSM-5 symptom model of autism spectrum disorder (ASD), in comparison to alternative models, including that described in DSM-IV-TR.

Method

Participants were 708 verbal children and young persons (mean age, 9.5 years) with mild to severe autistic difficulties. Autistic symptoms were measured using the Developmental, Dimensional and Diagnostic interview (3Di). The fit of the two-factor DSM-5 model, which has a social communication and a restricted, repetitive behavior (RRB) factor, was compared with that of alternative models. In one half of the sample, properties of the DSM-5 model were examined to investigate the validity of specific diagnostic criteria, informing the development of a better fitting DSM-5 model. This was then cross-validated in the remaining “hold-out” half of the sample; and its stability was tested across groups defined by age, sex, and symptom severity.

Results

The DSM-5 model was superior to the three-factor DSM-IV-TR model. It was improved by the removal of items measuring “play and imagination” and “stereotyped and repetitive use of language.” A scale measuring sensory abnormalities was added to the model, and loaded onto its RRB factor. This DSM-5 model fit well in the hold-out sample; was stable across age and sex; and fit adequately in those with clinical and sub-threshold autistic presentations.

Conclusions

Among higher-functioning individuals, ASD is a dyad, not a triad, with distinct social communication and repetitive behavior dimensions. As suggested in the proposed DSM-5 criteria, sensory abnormalities are part of the RRB symptom cluster." [bold emphasis added - HLD]

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A New Year With New Challenges Ahead...

Happy New Year friends! I hope you had a wonderful holiday season to end the previous year on a good note and are already embracing 2012 for all the experiences and memories that await you in the new year. As for me, 2011 has certainly been pretty eventful with it's share of ups and downs. Joel and I kicked off a new culinary group geared to moms and kids in the kitchen called, What's Cookin, Mama. Together we had so much fun hosting various food events and kitchen playdates. I also had a blast traveling to Texas and Alaska to work with various food companies including Frito Lay and Copper River Salmon. It was also a great experience to meet and hang out with fellow food bloggers in San Francisco for a food blogger convention later in the year.

Despite all these highlights of the past year, it was quite a bittersweet ending for our family which will definitely affect the years to come. While maintaining our personal privacy, any thoughts and prayers you can spare would be greatly appreciated. As a result, the upcoming year will have its challenges for sure, but I'm confident only challenges we can handle will be presented to us. Besides, it's all about attitude. With that in mind, I want to share this quote that I firmly believe in. Perhaps it will be something that you can apply to your own life to help put things into perspective in the new year for you...

“The longer I live, the more I realize the impact of attitude on life.  Attitude, to me, is more important than facts.  It is more important than the past, than education, than money, than circumstances, than failures, than successes, than what other people think or say or do.  It is more important than appearance, giftedness or skill.  It will make or break a company…a church…a home.  The remarkable thing is, we have a choice every day regarding the attitude we will embrace for that day.  We cannot change our past…we cannot change the fact that people will act  in a certain way. We cannot change the inevitable.  The only thing we can do is play on the one string we have, and that is our attitude…I am convinced that life is 10% what happens to me and 90% how I react to it." -- Dr. Charles R. Swindoll

Thankfully, there's also the kitchen. It's the place that helps me relax, be creative and feed those that are hungry, as we all know everyone must eat. I look forward to sharing more comforting foods and recipes in the new year, so stay tuned! I may not post quite as often as daily, since I've been working full-time while juggling a rambunctious toddler and other culinary projects the past couple of months... but I'll be posting nonetheless. The great thing is the kitchen I have now has much better lighting than my previous one and I can't wait to take advantage!

Here's wishing you and yours a wonderful and happily delicious new year!

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Το δόγμα του σοκ κόντρα στο πνεύμα της ζωής.

Η τέχνη της ζωής είναι πια αβάστακτη συνήθεια.

Καταστάσεις φορείς θανάτου ολόγυρά μας. Έλλειμμα στο όνειρο έλλειμμα και στο θάμμα! Ανεργία Ατεκνία, απαιδεία, εξαπάτηση κατ εξακολούθηση, εγκλήματα χωρίς τιμωρία και διδαχή θρασύτατοι βρυχηθμοί του Νεανταρταλ οι άγνωστες γλώσσες μα εμφανείς , που μας τριγυρίζουν. Όλα τα πεπραγμένα του κοινωνικού γίγνεσθαι το 2011.  Λάθος γιατροί, λάθος συνταγές σε παραδοξολογία θάταν θέμα τύχης οι πληγές να επουλωθούν. Φυγή χωρίς τις μελωδίες της εξοδίου ακολουθίας.

Αφήνοντας πίσω κάτι από καλές μέρες αλλά και βαθειά συλλογή και γνώση τολμήστε για τον καινούργιο χρόνο ξέροντας το καλό και το κακό  να διαλέξετε ΕΝΑ ΚΑΛΥΤΕΡΟ ΜΕΛΛΟΝ ΓΙΑ ΤΟ ΤΟΠΟ Μας Καλή λευτεριά από τις παλιές μας αγκυλώσεις και αγκυρώσεις.

Μην ξεχνάτε ότι το φρούτο του φασισμού και τους νεοφιλελευθερισμού, της κοινωνίας που μονο 345 περνάνε καλά άντε με 20.000 κολαούζους πλασαρίστηκε σαν επανάσταση, σαν μεταρρύθμιση σαν αδήριτη ανάγκη.

Αισθάνεσθε την ανάγκη να χτενιστείτε πριν την μάχη που μας περιμένει το 2012;;

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Asperger's Spectrum Disorder in the DSM-5: Why the Concealment?

One of the great DSM-5 puzzles to this father of a severely autistic son is the use of the label Autism Spectrum Disorder to describe what appears to be little more than a tweaked version of the DSM-IV's Asperger's Disorder.  The APA's DSM-5 team has replaced Autism with Aspergers, removed the most seriously intellectually disabled to the General Developmental Disorder category and further diluted the requirements for an autism diagnosis. Why not be open and transparent about the Aspergers substitution for Autism and the removal of the intellectually disabled from the Autism category?

The APA has purportedly merged the three Pervasive Developmental Disorders into one Autism Spectrum Disorder.  It would appear to be much more accurate though to refer to the new combined disorder as Asperger's Spectrum Disorder.  There is no signficant difference between the DSM-IV Aspergers Disorder and the DSM-5 Autism Spectrum Disorder. The DSM-5 converts autism into Asperger's by:

1) Collapsing three requirements for an autistic disorder into two for the DSM-5's new "Autism" Spectrum Disorder. The two categories are the two main requirements for a DSM-IV Asperger's Disorder diagnosis: qualitative impairment in social interaction and restrictive, repetitive and stereotyped patterns of behavior, interests and activities.  The spoken language deficits  of the DSM-IV'S communication category are subsumed under social communication eliminating spoken language impairment in itself as a diagnostic feature of autism.

2) Precluding an Autism Spectrum Diagnosis for persons with Intellectual Disabilities. Mandatory Criterion A in the DSM-5's brave new Autism Spectrum Disorder which precludes an ASD diagnosis where accounted for by "general developmental delays" which is the DSM-5 diagnostic terminology for Intellectual Disability. Mandatory Criterion A's.  

The Asperger's Spectrum Disorder masquerading as Autism Spectrum Disorder will accomplish three things:

1) It will further impair "autism" research. The 1994 DSM-IV autism changes are still being used to explain dramatic increases in autism diagnoses. The 2013 DSM-5 changes could permanently impair our understanding of autism causes and increases. This will prevent any serious epidemiological based research into possible environmental causes including substances, air, drugs, diet and water supplies, vaccines and vaccine ingredients,  affecting the pre-natal environment.

2) It could reduce public service costs for children with autism disorders by removing the most challenging cases of autism disorders: very low functioning intellectually disabled autistic children. The possible expansion on the other end of the Asperger's Spectrum may offset this reduction or may be affected by more serious emphasis on impairment of daily functioning levels in the DSM-5 era.

3) Legitimization of claims by very high functioning persons with current autism disorder and Asperger's diagnoses to speak on behalf of those most severely affected by autism.  The Neurodiversity movement is based for the most part on persons from this group and tends to be very supportive of efforts to  resist any serious environmental focused autism research including vaccine autism research.

The DSM-5 debates currently raging, spearheaded by Dr. Allen Frances,  will have no impact on the Asperger's (Autism) Spectrum Disorder category in the DSM-5. It is a fait accompli. Current autism research tends to exclude, for matters of convenience of the researchers involved, use of severely autistic study participants. The mainstream media reports serious tragic incidents involving the severely autistic but its features invariably focus on high functioning autistic\Asperger's\savant success stories. 

When looking at challenges the mainstream media tends at most to look at the social awkwardness of those with HFA\Asperger's. The recent Amy Harmon NYT "navigating love" feature is the perfect example of this aspect of MSM representation of autism.

Asperger's Spectrum Disorder is already with us; having unofficially taken over the  Autism label. Why the APA feels the need to officially hide that fact in the DSM-5 is puzzling.

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NowBox–App of The Week

NOWBOX is your personalized TV guide to the best of YouTube videos through your iPad. Connect your iPad through AirPlay and turn your NOWBOX into a continuous video viewing experience on your TV. Subscribe to a multitude of channels and scroll through the channels. Just like a TV guide, except it’s personalized and organized according to your favorite channels.

What it is: Sync all your subscribed YouTube channels, Favorites and Watch Later Videos.
Experience all your favorite videos via an intuitive navigation. All you have to do is swipe or tap the screen. See what your friends are watching through Facebook and Twitter.

· Personalized. NOWBOX lets you choose only the genres which interest you to add to your stream.
· Organized. All your favorite videos arranged neatly within a TV guide for you to scroll and choose from.
· Swipe & Tap. Everything at your fingertips through swipe or tap based-navigation.
· Social. Share your videos and check out what your friends are watching.
· Manage. Log in with your YouTube account. We sync all your channel subscriptions.
· Choice. NOWBOX’s channel management lets you choose from millions of videos to watch.

Best part is its FREE

Download – NowBox

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GRAND MARNIER BUNDT WITH CHOCOLATE GANACHE GLAZE

THE YEAR IN PICTURES

New Year’s eve is like every other night; there is no pause in the march of the universe, no breathless moment of silence among created things that the passage of another twelve months may be noted; and yet no man has quite the same thoughts this evening that come with the coming of darkness on other nights.
- Hamilton Wright Mabie

The fog hangs low and heavy, shrouding the city in an icy white mist. The sky is a now-familiar leaden gray and yet for the manifest moroseness of the weather, there is something so romantic, so palpably mysterious about the gloominess, the whiteness that swallows one up as one steps over the threshold, that thrills me to the bone. I wrap my heavy coat tightly around my body, tug it closer around my neck with gloved hands and hurry outside, excited and energized by the Arctic chill that heralds the onset of a true winter. The house is alive with activity, the blaring of the television set alternates with music bursting from husband’s office, books are strewn across the sofas and tabletops pell-mell with stacks of old photos, crumpled gift wrap and discarded ribbon. A beautiful, confusing chaos reigns, a chaos that only arrives at holiday time when everyone is home with few worries or cares other than being cheerful and merry, the sole responsibility being that of purchasing and receiving gifts, eating cake and cookies and watching all of the old black & white movies one can possibly watch in a minimum of time, only alternating with curling up on the sofa, dog tidily nestled in one’s lap, reading a good book.


The year inches to a close, a new year slowly opens her waiting arms and as we stand here on the brink, teetering on the edge, my mind races back over all that has happened in 2011 and the truly extraordinary year it has been. At the risk of getting all weepy eyed with nostalgia, I wander back along the road that I have traveled, the places I have been and the people – the friends – that I have met over the course of the past year. I have had an amazing array of opportunities and have joyfully grabbed at each one, as we each should do. From Europe to the United States to the Middle East, I have stood in the searing Omani heat at the foot of the Sultan Qaboos Grand Mosque, wandered through the Old French Quarter of New Orleans on a stifling summer day, strolled along a Florida beach, biked along a canal in Brittany and stood in a Tuscan vineyard. In one single year I have eaten bratwurst in Germany, panzerotti in Italy, beignets and po’ boys in New Orleans, tielle in Sète, been refreshed by icy lemon mint drinks in Muscat, sipped Cognac in, well, Cognac.

An optimist stays up until midnight to see the new year in.
A pessimist stays up to make sure the old year leaves.
- Bill Vaughn

Cape Town, South Africa, February

Weimar, Germany, May

Brittany, Canal Nantes à Brest, June

New Orleans, August

Satellite Beach, Florida, September

Muscat, Oman, September

Tuscany, Italy, October

Milan, Italy, November

Cognac, France, November

Here on the homefront, the battle against mankind rages as we have made a first tentative step out of the rat race, as far as it is possible in this day and age. We carry on our business happily (not to say that we aren’t often frustrated) and are thoroughly enjoying having the time to work on our own personal projects and chart out our own future. We allow our imagination to run wild as we make plans, jumping from continent to continent in our dreams and permit our creativity to take over the everyday. We cook together, eat together, spend our evenings together as a family. The boys work on the (in)famous Lambretta renovations down in the chilly garage coming back upstairs in time for JP to prepare lunch or dinner. Happy am I to have him take over the kitchen! Côte de beouf, Parmentier, couscous, fragrant, mouthwatering odors emanate from the kitchen day in and day out, only alternating with the scent of orange, apple, cinnamon and chocolate as I bake.

Bratwurst

Beignets

Ribollita & Crostata

Cognac

As I wallow in my memories, old sentimental fool that I am, the Hanukkah and Christmas celebrations wind down and we begin to prepare for New Year’s Eve. JP was finally relieved and just a tad thrilled when the last candle was lit, as the decorations were packed up and returned to their hiding place in the cupboard, as the last present was bought, wrapped, offered, unwrapped and oooohed over. The eight days and nights of Hanukkah seemed to go on forever, the responsibility of making sure everyone received a gift each night weighed heavily on his shoulders and he vowed that next year only Christmas would be celebrated with its single night and morning of festivities. Little does he know…. (cue for evil chuckle). And now, in our own particular haphazard, rather whimsical fashion, with no rhyme or reason and with only ourselves to please, we begin to plan our New Year’s Eve celebration and meal. Once again, as is customary, we will wander through the market and fill our baskets with whatever tempts: oysters – always, smoked salmon and blinis, fresh pasta and traditional boudin blanc. A trayful of glistening olives in every shade of green, brown and violet, tiny marinated artichokes and luscious, devilishly divine goat cheese wrapped in speck ham will grace our coffee table, to be nibbled on as we sip chilled Prosecco, the bottle to be finished off with orangettes and chocolate truffles as we toast in the New Year.

I made no resolutions for the New Year. The habit of making plans, of criticizing, sanctioning and molding my life, is too much of a daily event for me.
-Anais Nin

(some photos courtesy of Brad Lau, Anne-Laure Jacquart, Arthi Iyer, Meeta K. Wolff, Simone Van Den Berg, Roger Pratesi)

And what of 2012? My secret wishes, desires and goals are impossible to hide from anyone although I try and remain ever-so discreet and professional: to be published. Yes, I work hard, writing, writing, writing, and have been submitting articles to magazines, putting together book proposals and all with the love, encouragement and support of my network of very talented friends. I hope for the chance in the coming year to again teach and speak as sharing my knowledge, experience and passion is more than a pleasure; it has become part of my being, it feeds my soul, it inspires me as I hope to inspire others. I hope that 2012 will see so many of my husband’s goals and desires come to fruition, for he more than anyone deserves the gratification, the satisfaction, the reward of his multiple talents and hard work. Joy will be mine if my baby boy finds his way, his passion, his direction and both sons find happiness and success. And I pray that excellent health return quickly to wonderful Lael and Andrea, never to leave them stranded again.

And as far as the frivolous and selfish goes? I want to travel. I want to spend time with my friends. Face to face rather than just via internet. I want to move somewhere new, fresh and exciting, the next step in this great adventure alongside my husband, a somewhere filled with discovery, pleasure and possibilities.

From New Year's on the outlook brightens; good humor lost in a mood of failure returns. I resolve to stop complaining.
- Leonard Bernstein

I needed something spectacular to end this old year and see in the new, something boozy, something festive, a cake that reflects the joy I feel, the excitement in the air; a dessert to make us settle back in our seats and sigh with pleasure and utterly forget the worries and cares that haunt our day in and day out; a treat elegant and sophisticated yet frivolous and sexy, a cake we want to hover over, linger over, enjoy with sensuous abandon. And I have found it! As its creator, Rose Levy Beranbaum, describes her Golden Grand Marnier Bundt “The divine flavors of orange, Grand Marnier, chocolate and almond – supported by a mellow sour cream butter cake base – combine to produce a sensational cake!” The orange juice and zest, orange flower water and Grand Marnier give this moist, dense yet very delicate cake a wonderful hint of citrus, in no way overpowering. I have added a luscious drizzle of chocolate ganache glaze to heighten the sensuous experience and bring together the perfect flavor duo to create the ideal dessert to ring in the New Year!


GOLDEN GRAND MARNIER BUNDT
From the wonderful Cake Bible by Rose Levy Beranbaum

½ cup (85 g) mini-chocolate chips
¼ tsp Grand Marnier
1 ½ tsps cake flour

3 large eggs (about scant 5 fluid ounces/150 g)
1 cup (250 ml) sour cream (I used 0% fat fromage frais)
1 tsp vanilla
1 tsp orange flower water (if not using, increase vanilla to 1 ½ tsps)
2 ½ cups (250 g) sifted cake flour (I loosely spooned the flour into measuring cups)
2 ounces (60 g) finely ground almonds
1 cup (200 g) sugar
1 ½ tsps baking powder
1 tsp baking soda
¾ tsp salt
2 Tbs finely grated orange zest (I grated the zest of 2 large oranges)
1 cup (8 ounces/225 g) unsalted butter, softened to room temperature

Grand Marnier Syrup
½ cup (100 g) sugar
¼ liquid cup (60 ml) freshly squeezed orange juice
1/3 liquid cup (80 ml) Grand Marnier

Preheat the oven to 350°F (175°C). Grease and flour a 9-cup fluted tube or Bundt pan and shake out the excess flour.

In a small bowl, toss the chocolate chips and the Grand Marnier until all the chips are moistened and shiny. Add the 1 ½ teaspoons flour and toss until evenly coated.

In a medium bowl, lightly whisk together the eggs, ¼ cup of the sour cream, the orange flower water and the vanilla.

In a large mixing bowl, combine all of the dry ingredients and the orange zest and mix on low speed of an electric mixer for 30 seconds to blend. Add the softened butter and the remaining ¾ cup sour cream (I added about a quarter of the egg mixture as well). Mix on low speed until the dry ingredients are moistened and then increase mixer speed to medium (high speed if using a hand mixer) and beat for 1 ½ minutes to aerate and develop the cake’s structure. Scrape down the sides. Gradually add the egg mixture in 3 batches, beating for 20 seconds after each addition to incorporate the ingredients. Scrape down the sides. Stir or fold in the chocolate chips.

Scrape the batter in the prepared pan and smooth the surface with a spatula. Bake for 55 to 60 minutes or until a wire cake tester inserted in the center (halfway between the side and the tube) comes out clean and the cake springs back when pressed lightly. (As my own oven is very uneven, the cake began browning quite quickly, so I simply covered it loosely with a piece of aluminum foil; my cake also rose into a hill and cracked: no need to worry, it refound its shape as it cooled and the bottom, once flipped onto the serving platter, was perfectly flat.) The cake should start to shrink from the sides of the pan only after removal from the oven.

Shortly before the cake is done, prepare the Grand Marnier Syrup: Place the sugar, freshly squeezed orange juice and the Grand Marnier in a small saucepan and heat just until the sugar is dissolved; do not allow to boil. As soon as the cake is out of the oven, place on a wire rack, poke the top all over with a wire tester and brush on half of the syrup. Cool in the pan on the rack for 10 minutes, then invert onto a wire rack placed over a piece of waxed paper or aluminum foil and brush all over (top, outside and inside) with the remaining syrup (I waited until the cake was completely cool before turning it out of the pan and brushing with the remaining syrup). Cool completely then carefully place on a cake/serving plate or platter.

CHOCOLATE GANACHE GLAZE


2 oz (55 g) dark semi-sweet chocolate
¼ cup (60 ml) heavy cream
1 to 2 Tbs blanched and slivered almonds for decoration, optional
1 to 2 tsps edible sugar pearls for decoration, optional

Chop the chocolate and place in a small heatproof glass or pyrex bowl. Heat the heavy cream in a small saucepan over low heat just until it reaches the boil and bubbles appear around the edges. Pour the hot cream over the chopped chocolate and stir until all the chocolate is melted and the mixture is smooth. Allow to cool to room temperature, stirring occasionally, until desired drizzling thickness. Drizzle evenly over the top of the cake, allowing the ganache to drip down the sides of the cake. Dust with slivered almonds and sugar pearls.

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DFU mode your iPhone/iPod Touch/iPad

What is iPhone DFU mode?

DFU stands for Device Firmware Update. DFU mode is a state that your iPhone is put into where it can interface with iTunes but does not load the iPhone operating system or boot loader, this is what really differs DFU mode from recovery mode.

What is the use of DFU Mode?

The primary reason to access DFU mode on iPhone is to change the firmware on the device. This can serve to downgrade to a prior iPhone firmware and operating system, or to use a custom firmware that is required for a jailbreak or SIM unlock. For example, if you got iOS Device that is on OS 4 and decided you would rather have a prior version of the firmware on your device, you would need to do this through DFU mode.

Now that you know what is DFU mode and what it is for. Now you need to know how to get your iOS Device to DFU Mode.

How to enter iPhone DFU mode

Connect the iOS device to your computer and launch iTunes

Turn the iOS Device off (hold down the power button at the top of the iPhone)

Hold down the sleep/power button and home button together for exactly 10 seconds, then release the power button

Continue to hold down the Home button until a message appears in iTunes telling you an iOS device in recover mode has been detected

When you are in DFU mode your iOS Device screen will be in completely black

Now that you have your device on DFU mode you can now install custom firmware that you want. The most common use for DFU mode is to jailbreak

Note: If you see the restore logo, iTunes logo, or any message on the iPhone screen, your device is not in DFU mode but standard Recovery Mode. If this is the case, repeat the steps above until you enter into DFU mode successfully.

Now that you know how to put your device on DFU mode, you will need also know on how to EXIT on this mode. Below is the procedure how. 

Exit DFU mode on iOS Device

Exiting to DFU mode is very easy to do, that is to hold down the Home and sleep/power buttons on the iPhone while connected to iTunes. Then just hit the power button as and this should reboot the device as usual. 

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Φορολογικά δώρα εκατομμυρίων ευρώ στις Ελβετικές πολυεθνικές από Παπαδήμα-Βενιζέλο

25/12/2011 Ελληνοελβετικό σκάνδαλο... παροχών σε πολυεθνικές Του ΝΩΝΤΑ ΧΑΛΔΟΥΠΗ Κολοσσοί όπως η Nestle θα φορολογούνται μόνο με 5% για τα μερίσματα από τις θυγατρικές τους στην Ελλάδα!

Μια διακρατική συμφωνία με σκανδαλωδώς ευνοϊκές ρυθμίσεις... παροχών σε πολυεθνικούς κολοσσούς της Ελβετίας, την ώρα που ακόμη και οι αναξιοπαθούντες στην Ελλάδα υποβάλλονται σε σκληρά «χαράτσια», κρύβεται στη σύμβαση αποφυγής διπλής φορολογίας με τους Ελβετούς, την οποία διαπραγματεύτηκε σε αρχικό στάδιο ο Γ. Παπακωνσταντίνου και ολοκλήρωσε, για να τη φέρει στη Βουλή με «οικουμενική» στήριξη, ο Ευ. Βενιζέλος.

Η συμφωνία προκάλεσε κοινοβουλευτικές αντιδράσεις και πιθανόν να μην έπαιρνε θετική ψήφο, αν είχε κατατεθεί από την κυβέρνηση Παπανδρέου και η έγκρισή της κρινόταν από την ισχνή κοινοβουλευτική πλειοψηφία του ΠΑΣΟΚ. Όμως, φαίνεται ότι η «οικουμενική ομπρέλα» Παπαδήμου θα επιτρέψει τελικά την ψήφισή της, ανοίγοντας τον δρόμο για τεράστιες παροχές σε οικονομικά συμφέροντα παγκόσμιας εμβέλειας, την ώρα που «στραγγαλίζονται» οι ειλικρινείς φορολογούμενοι στην Ελλάδα. Τι προβλέπει η διακρατική συμφωνία, με την οποία τροποποιείται -προς το καλύτερο για τις ελβετικές πολυεθνικές- η ισχύουσα από το 1983 προηγούμενη σύμβαση; Το εξηγεί με αρκετή σαφήνεια, χωρίς όμως να μπαίνει στον κόπο να υπολογίσει τα φορολογικά έσοδα που θα χάσει το Δημόσιο, το Γενικό Λογιστήριο του Κράτους στην έκθεσή του: εν ολίγοις, ο συντελεστής με τον οποίο θα φορολογούνται τα μερίσματα που στέλνουν οι θυγατρικές των ελβετικών πολυεθνικών στις μητρικές τους εταιρείες «ψαλιδίζεται» στο 5%, από 21% για το 2011 και 25% για το 2012! Το Λογιστήριο σημειώνει τα εξής: «Τα μερίσματα που καταβάλλονται από εταιρεία με έδρα την Ελλάδα σε κάτοικο της Ελβετίας μπορούν να φορολογούνται και στην Ελλάδα με βάση την εθνική φορολογική νομοθεσία και με τον περιορισμό ο ανώτατος φορολογικός συντελεστής να μην υπερβαίνει το: - 5%, εάν ο δικαιούχος είναι εταιρεία που κατέχει άμεσα το 25% του κεφαλαίου της εταιρείας που καταβάλλει τα μερίσματα - 15% για όλες τις λοιπές περιπτώσεις. Τι σημαίνουν αυτά στην πράξη; Ας δούμε το χαρακτηριστικότερο παράδειγμα, που δεν είναι άλλο από αυτό της μεγαλύτερης ελβετικής πολυεθνικής Nestle (βρίσκεται σταθερά και στο top της παγκόσμιας λίστας των κορυφαίων πολυεθνικών), η οποία ελέγχει απολύτως (100% των μετοχών) μια από τις μεγαλύτερες ελληνικές εταιρείες τροφίμων, τη Nestle Hellas. Σημειώνουμε ότι πρόκειται για ένα μόνο παράδειγμα, αφού υπάρχουν και άλλες μεγάλες ελβετικές πολυεθνικές με πλούσια δραστηριότητα στην Ελλάδα, κυρίως από τον χώρο του φαρμάκου. Η Nestle Hellas, σύμφωνα με τον τελευταίο δημοσιευμένο ισολογισμό της (χρήση 2011), έστειλε ένα τεράστιο μέρισμα, ύψους περίπου 111 εκατ. ευρώ στη μητρική της εταιρεία στην Ελβετία. Αν έστελνε το ίδιο μέρισμα για τη χρήση του 2011, θα πλήρωνε στο ελληνικό Δημόσιο φόρο 23,31 εκατ. ευρώ (συντελεστής 21%), ενώ για το ίδιο μέρισμα το 2012 θα πλήρωνε 27,75 εκατ. ευρώ (συντελεστής 25%). Με τη ρύθμιση της διακρατικής συμφωνίας Βενιζέλου, όμως, καλείται να πληρώσει μόνο 5,55 εκατ. ευρώ, απολαμβάνοντας μια «χρυσή» φορολογική έκπτωση πολλών εκατομμυρίων! Ανάλογα οφέλη θα έχουν και οι λοιποί... εταιρικοί μεγαλοκαρχαρίες που λειτουργούν στην Ελλάδα υπό ελβετική σημαία, με απώλειες εσόδων για το Δημόσιο που ούτε το Γενικό Λογιστήριο τολμά να προσεγγίσει με τη γλώσσα των αριθμών. Περιορίζεται μόνο σε υποθέσεις που σηκώνουν πολλή συζήτηση: ότι, δηλαδή, το Δημόσιο θα χάσει μεν κάποια φορολογικά έσοδα από τη σκανδαλώδη μείωση του συντελεστή, αλλά αυτά υποτίθεται ότι θα υπερκαλυφθούν από τα πρόσθετα έσοδα που θα φέρουν οι αυξημένες, λόγω της χαμηλότερης φορολόγησης, δραστηριότητες των ελβετικών πολυεθνικών στην Ελλάδα. Ζήτησαν να αποσυρθεί Το ΚΚΕ και ο ΣΥΡΙΖΑ ζήτησαν να αποσυρθεί η συμφωνία, η οποία επικρίθηκε και από βουλευτές του ΠΑΣΟΚ, ενώ ο Χρ. Μαγκούφης την καταψήφισε. Οι βουλευτές άσκησαν κριτική για την καθυστέρηση στην υπογραφή της συμφωνίας σχετικά με το ζήτημα των καταθέσεων που δεν έχουν δηλωθεί και ζήτησαν εξηγήσεις για τους λόγους που δεν δημοσιοποιείται η λίστα των μεγαλοοφειλετών του Δημοσίου. Μεταξύ αυτών ο Κώστας Γείτονας, καθώς και ο Γιάννης Αμοιρίδης που παρατήρησε ότι τελικά… συμφέρει να βγάζουν έξω τα λεφτά τους και νόμιμα ακόμη οι Έλληνες, γιατί θα πληρώνουν λιγότερο τόκο… Ο Χρ. Μαγκούφης, που αρνήθηκε να δώσει την ψήφο του, διαφώνησε με τη μείωση της φορολογίας και τόνισε ότι η συμφωνία θα επιτρέψει στις πολυεθνικές να συνεχίσουν τα παιχνίδια τους στην Ελλάδα.

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