996 resultados para MUNICIPAL TAXES


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The visibility of using municipal bio-waste, wood shavings, as a potential feedstock for ethanol production was investigated. Dilute acid hydrolysis of wood shavings with H3PO4 was undertaken in autoclave parr reactor. A combined severity factor (CSF) was used to integrate the effects of hydrolysis times, temperature and acid concentration into a single variable. Xylose concentration reached a maximum value of 17 g/100 g dry mass corresponding to a yield of 100% at the best identified conditions of 2.5 wt.% H3PO4, 175 degrees C and 10 min reaction time corresponding to a CSF of 1.9. However, for glucose, an average yield of 30% was obtained at 5 wt.% H3PO4, 200 degrees C and 10 min. Xylose production increased with increasing temperature and acid concentration, but its transformation to the degradation product furfural was also catalysed by those factors. The maximum furfural formed was 3 g/100 g dry mass, corresponding to the 24% yield. (C) 2011 Elsevier Ltd. All rights reserved.

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One of the many results of the Global Financial Crisis was the insight that the financial sector is under-taxed compared to other industries. In light of the huge bailouts and continued subsidies for financial institutions that are characterized as too-big-to-fail demands came on the agenda to make finance pay for the mega-crisis it caused. The most prominent examples of such taxes are a Financial Transaction Tax (FTT) and a Financial Activities Tax (FAT). Possible effects of such taxes on the economic constitution and increasingly in particular on the European Single Market have been discussed controversially over the last decades already. Especially with the decision of eleven EU member states to adapt an FTT using the enhanced cooperation procedure a number of additional legal challenges for implementing such a tax have emerged. This paper analyzes how tax measures of indirectly regulating the financial industry differ, what legal challenges they pose, and what their overall contribution would be in making the financial system more stable and resilient. It also analyzes the legal arguments against enhanced cooperation in this area and the legal issues related to the British lawsuit against the Commission’s Directive proposal in the European Court of Justice on grounds of the extra-territoriality application of tax. The paper concludes that the feasibility of an FTT is legally sound and given the FTT’s advantages over a FAT the EU Directive should be implemented as a first step for a European-wide FTT. However, significant uncertainties about its implementation remain at this stage.

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In order to meet the recycling and recovery targets set forth by the European Union's (EU) Waste and Landfill Directives, both the Irish and Czech governments’ policy on waste management is changing to meet these pressures, with major emphasis being placed upon the management of biodegradable municipal waste (BMW). In particular, the EU Landfill Directive requires reductions in the rate of BMW going to landfill to 35% of 1995 values by 2016 and 2020 for Ireland and the Czech Republic, respectively. In this paper, the strategies of how Ireland and the Czech Republic plan to meet this challenge are compared. Ireland either landfills or exports its waste for recovery, while the Czech Republic has a relatively new waste management infrastructure. While Ireland met the first target of 75% diversion of BMW from landfill by 2010 and preliminary 2012 data indicate that Ireland is on track to meet the 2013 target, the achievement of the 2016 target remains at risk. Indicators that were developed to monitor the Czech Republic's path to meeting the targets demonstrate that it did not meet the first target that was set for 2010 and will probably not meet its 2013 target either. The evaluation reports on the implementation of Waste Management Plan of Czech Republic suggest that the currently applied strategy to divert biodegradable waste from landfill is not effective enough. For both countries, the EU Waste Framework and Landfill Directives will be a significant influence and driver of change in waste management practices and governance over the coming decade. This means that both countries will not only have to invest in infrastructure to achieve the targets, but will also have to increase awareness among the public in diverting this waste at the household level. Improving environmental education is part of increased awareness as it is imperative for citizens to understand the consequences of their actions as affluence continues to grow producing increased levels of waste.

Graphical abstract
Despite the differences in the levels of waste generation in both the Czech Republic and Ireland, each country can learn from each other in order to meet the recycling and recovery targets set by the European Union's (EU) Waste and Landfill Directives. Both countries will not only have to invest in infrastructure to achieve the targets, but will also have to increase awareness among the public in diverting this waste at the household level. In addition, there needs to be minimum safe standards when land-spreading organic agricultural and organic municipal and industrial materials on agricultural land used for food production, as well as incentives to increase BMW diversion from landfill such as the increased landfill levy implemented in Ireland and the acceptance of MBT and/or incineration as a means of treating residual waste.

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Esta dissertação tem como propósito averiguar a aplicabilidade das metodologias de categorização ou classificação automática à classificação em arquivo corrente nas Câmaras Municipais, partindo do Município de Palmela como estudo de caso. A classificação continua a ser de fundamental importância numa época de proliferação de documentos eletrónicos e de sistemas informáticos que os gerem e uma solução que a simplifique e agilize mantendo a sua eficiência seria uma mais-valia. Os objetivos, numa primeira parte, serão caracterizar a classificação em arquivo e a importância da sua definição e implementação desde a origem e incluída em sistemas informáticos, e numa segunda parte caracterizar a tarefa de categorização ou classificação automática, a sua possível relação com a classificação em arquivo e a possibilidade de a automatizar. Para tal, foi realizado um teste e avaliação de resultados. Os resultados experimentais permitiram validar a hipótese colocada. /ABSTRACT - This essay has as intention to inquire the applicability of automatic categorization or classification methodologies to the classification of current archives of the City councils, having the City council of Palmela as case study. Classification continues to be of basic importance at a time of proliferation of electronic documents and informatics systems that manage them and a solution that simplifies and speeds it maintaining its efficiency would be of major value. The purposes will be, in the first chapters, to characterize classification in archives and the importance of its definition and implementation since the origin, in City councils and enclosed in those systems, and in the last chapters, to characterize the task of automatic categorization or classification, its possible relation with archival classification and the possibility of automatizing it. A test and evaluation of its results were made. The experimental results validate the hypothesis placed.

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O presente trabalho desenvolve-se em duas partes, a teórica e a prática. Resultando na introdução aos temas da diplomática contemporânea como metodologia para analisar os documentos de um arquivo concreto (a autarquia de Portalegre). Perspectivou-se a metodologia consubstanciada numa abordagem ascendente (Bottom up) sem, no entanto, esquecer o trabalho antecedente que preparou o terreno para a aplicação do método diplomático. Esse trabalho assentou numa consistente caracterização da organização em todos os seus parâmetros, orgânico, funcional, regional, legal, social, documental, que permitiu com segurança o preenchimento das fichas de recolha dos documentos escolhidos. A parte prática revela a aplicação da análise diplomática e sintetiza a sua utilidade nas conclusões e propostas de melhoria nas funções arquivísticas, de classificação e comunicação. Aflorou-se levemente a questão do manual de procedimentos, como subproduto deste tipo de análise, que pode verdadeiramente funcionar como elo de ligação entre o arquivo e a organização. ABSTRACT: This paper develops in two parts, theory and practice. Introduces the theme contemporary diplomatic as a method to analyze the documents for a specific archive (The municipality of Portalegre). Prospect of the methodology reflected in a bottom-up approach, without forgetting the previous work, which paved the way for the application of diplomatic methods. It was based on a consistent characterization of the organization in all of its parameters: organic, functional, regional, legal, social, documentary, allowing safe completion of the characterization form of the chosen documents. A practical application of diplomatic analysis reveals and summarizes the usefulness of the findings and proposals for improvement in archival functions - classification and communication. It was touched lightly the issue of the procedures manual, as a byproduct of this type of analysis, that can truly function as a link between the archive and the organization

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O presente texto é uma tentativa de sistematização da experiência do Gabinete de Desenvolvimento Rural, da Câmara Municipal de Loulé, que funcionou entre os anos de 1990 e 1995. Em Portugal ainda são raras as sistematizações de experiências práticas enquadradas no âmbito do desenvolvimento rural. Por um lado, devido ao facto de as práticas de desenvolvimento rural serem recentes no nosso país; por outro lado, porque decorrendo do factor anterior, se acentua a tentação do voluntarismo que promove a acção em detrimento da reflexão.

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Depois do volume dedicado aos "Contos" (saído em 2004), estamos em presença dp II vol. do "Património Oral do Concelho de Loulé.

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Dissertação de mest., Geomática (Ciências da Informação Geográfica), Faculdade de Ciências e Tecnologia, Univ. do Algarve, 2011