Tributação de lucros e dividendos no Brasil : uma perspectiva comparada

Traça um panorama dos diversos modelos de tributação dos lucros e dividendos no mundo, bem como descrever a evolução da política fiscal brasileira sobre o tema.

Occurrence of Zoothamnium sp. infection in Penaeus monodon (Fabricius, 1798) of the coastal shrimp culture ponds of Cox's Bazar Bangladesh

Penaeus monodon (Fabricius, 1798) is a popular cultivable species and valuable foreign exchange earning item among all the fishery commodities in Bangladesh. At present with semi-intensive and intensive shrimp culture practices, disease is a problem. Protozoan infection, caused by the Zoothamnium sp. is one of the causes of damage in the total production by growth retardation and mortality. No work has yet been done on shrimp disease in Bangladesh. The present account therefore, constitutes the first report on it from the shrimp culture ponds of Cox's Bazar. The present work includes the occurrence and prevalence of protozoan disease, its seasonal variations and level of infestation in different length groups in Penaeus monodon.

Description of a new species of the genus Tylopharynx (Nemata : Diplogasteroidea), T-clariamphida sp n., with a redescription of T-foetida (Butschli, 1874) Goffart, 1930

Tylopharynx clariamphida sp. n. is described from muddy sand collected in Anhui Province, China. It can be distinguished from T foetida (Butschli, 1874), the type and only species of the genus, by numerous characters: having 24 to 26 prominent and clearly separated longitudinal ridges, a higher lip region with no hint of a cephalic framework, more prominent amphidial foveae in lateral view, wider and more posteriorly located amphidial apertures, smaller basal knobs of stoma, longer metacorpus, more enlarged phasmids, shorter spicules with shorter digitate terminus, shorter reflexed part of testis, and thicker gubernaculum with more angular shape. For comparison, an expanded description is given for T foetida from Belgium, and SEM photographs of both species are provided.

Presbyterians and science in the north of Ireland before 1874

In his presidential address to the Belfast meeting of the British Association for the Advancement of Science in 1874, John Tyndall launched what David Livingstone has called a ‘frontal assault on teleology and Christian theism’. Using Tyndall's intervention as a starting point, this paper seeks to understand the attitudes of Presbyterians in the north of Ireland to science in the first three-quarters of the nineteenth century. The first section outlines some background, including the attitude of Presbyterians to science in the eighteenth century, the development of educational facilities in Ireland for the training of Presbyterian ministers, and the specific cultural and political circumstances in Ireland that influenced Presbyterian responses to science more generally. The next two sections examine two specific applications by Irish Presbyterians of the term ‘science’: first, the emergence of a distinctive Presbyterian theology of nature and the application of inductive scientific methodology to the study of theology, and second, the Presbyterian conviction that mind had ascendancy over matter which underpinned their commitment to the development of a science of the mind. The final two sections examine, in turn, the relationship between science and an eschatological reading of the signs of the times, and attitudes to Darwinian evolution in the fifteen years between the publication of The Origin of Species in 1859 and Tyndall's speech in 1874.

Covenanter Politics: Evangelicalism, Political Liberalism and Ulster Presbyterians, 1798-1914

Historians of Ireland have devoted considerable attention to the Presbyterian origins of modern Irish republicanism in the 1790s and their overwhelming support for the Union with Great Britain in the 1880s. On the one hand, it has been argued that conservative politics came to dominate nineteenth-century Presbyterianism in the form of Henry Cooke who combined conservative evangelical religion with support for the established order. On the other hand, historians have long acknowledged the continued importance of liberal and radical impulses amongst Presbyterians. Few historians of the nineteenth century have attempted to bring these two stories together and to describe the relationship between the religion and politics of Presbyterians along the lines suggested by scholars of Presbyterian radicalism in the last quarter of the eighteenth century. This article argues that a distinctive form of Presbyterian evangelicalism developed in the nineteenth century that sought to bring the denomination back to the theological and spiritual priorities of seventeenth-century Scottish and Irish Presbyterianism. By doing so, it encouraged many Presbyterians to get involved in movements for reform and liberal politics. Supporters of ‘Covenanter Politics’ utilised their denominational principles and traditions as the basis for political involvement and as a rhetoric of opposition to Anglican privilege and Catholic tyranny. These could be the prime cause of Presbyterian opposition to the infringement of their rights, such as the marriage controversy and the Disruption of the Church of Scotland in the early 1840s, and they could also be employed as a language of opposition in response to broader social and political developments, such as the demands for land reform stimulated by the agricultural depression that accompanied the Famine. Despite their opposition to ascendancy, however, the Covenanter Politics of Presbyterian Liberals predisposed them towards pan-protestant unionism against the threat of ‘Rome Rule’.

Larval development of the pedunculate barnacles Octolasmis angulata Aurivillius 1894 and Octolasmis cor Aurivillius 1892 (Cirripedia: Thoracica: Poecilasmatidae) from the gills of the mud crab, Scylla tranquebarica Fabricius, 1798

Detailed studies of larval development of Octolasmis angulata and Octolasmis cor are pivotal in understanding the larval morphological evolution as well as enhancing the functional ecology. Six planktotrophic naupliar stages and one non-feeding cyprid stage are documented in details for the first time for the two species of Octolasmis. Morphologically, the larvae of O. angulata and O. cor are similar in body size, setation patterns on the naupliar appendages, labrum, dorsal setae-pores, frontal horns, cyprid carapace, fronto-lateral gland pores, and lattice organs. Numbers of peculiarities were observed on the gnathobases of the antennae and mandible throughout the naupliar life-cycle. The setation pattern on the naupliar appendages are classified based on the segmentation on the naupliar appendages. The nauplius VI of both species undergoes a conspicuous change before metamorphosis into cyprid stage. The cyprid structures begin to form and modify beneath the naupliar body towards the end of stage VI. This study emphasises the importance of the pedunculate barnacle larval developmental studies not only to comprehend the larval morphological evolution but also to fill in the gaps in understanding the modification of the naupliar structures to adapt into the cyprid life-style.

A private library in the Mateus Palace (Vila Real). The D. Luís António de Sousa Botelho Mourão (1722-1798) Books Collection

Fundação para a Ciência e Tecnologia no âmbito de Bolsa de Doutoramento (SFRH/BD/86280/2012)

La Rue : Paris pittoresque et populaire / rédacteur en chef Jules Vallès ; [propriétaire-gérant S. Limozin]

1867/12/07 (A1,N28).