3 resultados para Direct democracy, Decentralisation, Taxation, Tax compliance
em Biblioteca Digital da Produção Intelectual da Universidade de São Paulo
Resumo:
In this article, it is proposed to differentiate political cultures in two dimensions. First, inspired by Habermas' distinction of the contents of discourse, a distinction is suggested between moral, ethical-political and pragmatic elements of political culture as well as of an element of culture of balancing interests. Second, inspired by Kohlberg's stage models for the development of the individual moral consciousness and for moral culture, a distinction is similarly suggested between two pre-conventional, two conventional and two post-conventional collective stages of political culture. It can be shown that from a normative point of view, only deliberations made in a post-conventional political culture can produce reasonable or at least fair results. Conceptual considerations indicate processes of direct democracy as the method for promoting post-conventional political cultures. The more liberty that the citizens have to formulate and trigger processes of direct democracy, the more one can expect from them to generate post-conventional political cultures.
Resumo:
Este artigo tem como objetivo analisar a tributação sobre os principais bens finais do setor sucroenergético, quais sejam açúcar e álcool. Para tanto, estima-se - a partir da metodologia de recolhimento da cada tributo - a carga tributária potencial incidente sobre estes produtos em todos os elos de suas cadeias no estado de São Paulo nos anos de 2000 e 2008. Os resultados apontam para uma carga tributária potencial de 23,04% do preço final do álcool hidratado e de 27,39% do preço final do açúcar cristal em 2008. Com o objetivo de mensurar a importância da isenção de alguns tributos às vendas externas, este artigo estima as diferenças em termos de carga tributária potencial entre o álcool/açúcar exportado e aquele vendido no mercado doméstico. A diferença da carga tributária incidente sobre o álcool exportado pela usina e aquele vendido para o mercado doméstico é estimada em 15,65 pp. Para o açúcar, essa diferença é de 21,25 pp. Por último, estima-se a carga tributária incidente sobre o setor no ano 2000 - que foi de 40,08% para o álcool hidratado e de 25,91% para o açúcar. Observa-se um aumento da carga incidente sobre o açúcar e redução da carga incidente sobre o álcool.
Resumo:
The compliance with influenza vaccination is poor among health care workers (HCWs) due to misconceptions about safety and effectiveness of influenza vaccine. We proposed an educational prospective study to demonstrate to HCWs that influenza vaccine is safe and that other respiratory viruses (RV) are the cause of respiratory symptoms in the months following influenza vaccination. 398 HCWs were surveyed for adverse events (AE) occurring within 48 h of vaccination. AE were reported by 30% of the HCWs. No severe AE was observed. A subset of 337 HCWs was followed up during four months, twice a week, for the detection of respiratory symptoms. RV was diagnosed by direct immunofluorescent assay (DFA) and real time PCR in symptomatic HCWs. Influenza A was detected in five episodes of respiratory symptoms (5.3%) and other RV in 26 (27.9%) episodes. The incidence density of influenza and other RV was 4.3 and 10.8 episodes per 100 HCW-month, respectively. The educational nature of the present study may persuade HCWs to develop a more positive attitude to influenza vaccination.