3 resultados para Property tax relief
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
Resumo:
This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...
Resumo:
Surface-relief gratings are photoinscribed on ionically adsorbed layer-by-layer (LBL) films of an azodye, Brilliant Yellow (BY), which was layered alternately with a polyelectrolyte. Photoinscription is performed by impinging an interference pattern of p- or s-polarized laser light with moderate intensity onto the LBL film, which is unlikely to cause thermal effects. Large-scale mass transport occurs due to the force associated with the field gradient of the light pattern. The ionic interactions between adjacent layers appear to provide the means for the chromophores to drag the polymer chains upon photoizomerization. LBL films were produced from two different polyelectrolytes and under two distinct pH values leading to markedly different film properties especially concerning photodegradation. Exposure to the laser light, for instance, leads to higher photodegradation in the poly(dimethyl diallylammonium chloride)/BY system, in comparison to the poly(allylamine hydrochloride)/BY films. Mass transport in the latter case is predominantly light-driven, which is consistent with the higher amplitude of modulation for p-polarized light (70 nm) compared to that caused by s-polarized light (18 nm). © 2003 Elsevier Ltd. All rights reserved.
Resumo:
Predicting and mapping productivity areas allows crop producers to improve their planning of agricultural activities. The primary aims of this work were the identification and mapping of specific management areas allowing coffee bean quality to be predicted from soil attributes and their relationships to relief. The study area was located in the Southeast of the Minas Gerais state, Brazil. A grid containing a total of 145 uniformly spaced nodes 50 m apart was established over an area of 31. 7 ha from which samples were collected at depths of 0. 00-0. 20 m in order to determine physical and chemical attributes of the soil. These data were analysed in conjunction with plant attributes including production, proportion of beans retained by different sieves and drink quality. The results of principal component analysis (PCA) in combination with geostatistical data showed the attributes clay content and available iron to be the best choices for identifying four crop production environments. Environment A, which exhibited high clay and available iron contents, and low pH and base saturation, was that providing the highest yield (30. 4l ha-1) and best coffee beverage quality (61 sacks ha-1). Based on the results, we believe that multivariate analysis, geostatistics and the soil-relief relationships contained in the digital elevation model (DEM) can be effectively used in combination for the hybrid mapping of areas of varying suitability for coffee production. © 2012 Springer Science+Business Media New York.