19 resultados para Jurisprudence in tax crime
Resumo:
Alien plants are known to occur in Brazil since the 18th century when African grasses started to be recorded in pastures near Rio de Janeiro. In the beginning of the 19th century two royal decrees (July, 1809 and July, 1810) offered grants and tax exemption to everyone who would introduce plants of economic value. Nowadays, there are 117 plant species recognized as invasive or established and with invasive potential in Brazil and an unknown number of introduced plant species. Some of the most pervasive invasive species are Artocarpus heterophyllus Lam. and Hedychium coronarium König in tropical ombrophilous forest, Hovenia dulcis Thunb. in subtropical ombrophilous forest and subtropical semi-deciduous forest, Pinus taeda L. and Pinus elliottii Engelm. in subtropical ombrophilous forest and steppe, Prosopis juliflora (Sw.) DC. in stepic-savanna, Tecoma stans (L.) Juss. ex Kunth in tropical and subtropical semi-deciduous forest, Melinis minutiflora P. Beauv. in the Brazilian savannas, and Eragrostis plana Nees in the steppe. The purpose of this article is to fill a knowledge gap on alien species that are invasive in Brazil and where they are invading by summarizing data obtained by joint efforts of the Hórus Institute for Environmental Conservation and Development, The Nature Conservancy (TNC), the Inter-American Biodiversity Information Network (IABIN) invasive species thematic network (I3N), and the Brazilian Ministry of Environment (MMA) in the last six years.
Resumo:
Viruses share antigenic sites with normal host cell components, a phenomenon known as molecular mimicry. It has long been suggested that viral infections might trigger an autoimmune response by several mechanisms including molecular mimicry. More than 600 antiviral monoclonal antibodies generated against 11 different viruses have been reported to react with 3.5% of cells specific for uninfected mouse organs. The main pathological feature of tropical spastic paraparesis/human T-lymphotropic virus type I (HTLV-I)-associated myelopathy (TSP/HAM) is a chronic inflammation of the spinal cord characterized by perivascular cuffing of mononuclear cells accompanied by parenchymal lymphocytic infiltration. We detected the presence of autoantibodies against a 98- to 100-kDa protein of in vitro cultured human astrocytes and a 33- to 35-kDa protein from normal human brain in the serum of HTLV-I-seropositive individuals. The two cell proteins exhibited molecular mimicry with HTLV-I gag and tax proteins in TSP/HAM patients, respectively. Furthermore, the location of 33- to 35-kDa protein cross-reaction correlated with the anatomical spinal cord areas (in the rat model) in which axonal damage has been reported in several cases of TSP/HAM patients. Our experimental evidence strongly suggests that the demyelinating process occurring in TSP/HAM may be mediated by molecular mimicry between domains of some viral proteins and normal cellular targets of the spinal cord sections involved in the neurodegeneration.
Resumo:
The main objective of the paper is to assess the impact of fiscal variables on private investment comparing some Latin-American economies to other advanced ones. For such purposes, the authors carry out an econometric analysis for the period 1990-2008. They make use of two dynamic panel models in which they group countries with similar characteristics and development levels. In one of them, they include Mexico, Brazil, Chile, Colombia and Uruguay; whereas in the second one the countries accounted for are the U.S., Canada, Spain, Korea, Ireland and Japan. They specify in both models an investment function using as arguments a wide range of variables, including those related with fiscal policy. From their results the authors infer that governments can, with higher spending, boost up the economy even when they finance spending with higher taxes. In Latin America, where income concentration is enormous, a proposal to boost up the economy through higher government expenditure financed with a progressive income tax, is even more justified.
Resumo:
The adequate way of neutralizing the Dutch disease is the imposition of a variable tax on the export of the commodity that originates the disease. If such tax is equivalent to the "size" of the Dutch disease, it will shifts to the right its supply curve of the commodity in relation to the exchange rate, giving the existing domestic supply and the international demand, the exchange rate will depreciate at the value of the tax, and the equilibrium exchange rate will move from the "current" to the "industrial" equilibrium.