990 resultados para harmful tax practices
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Dissertação de mestrado em Engenharia Industrial (área de especialização em Qualidade, Segurança e Manutenção)
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Tese de Doutoramento em Ciências da Educação (Especialidade de Tecnologia Educativa)
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OBJECTIVE: The aim of this study was to analyze qualitatively how women, who have recovered from anorexia nervosa, perceive and describe their current eating practices, as well as the ones developed during the eating disorder period. METHODS: Seven women were interviewed individually with the objective of investigating their eating practices, transition phases and all relevant aspects that somewhat contributed to the habit-forming; experiences, feelings and perceptions related to mealtime and the influence that food has had over the present subjects' life. The interviews were analyzed by the discourse of the collective subject method. RESULTS: The results brought up the following topics: a) control; b) concerns and feelings; c) deprivation d) beauty dictatorship; e) eating competence; f) importance of food; g) food cacophony. CONCLUSIONS: What stands out is a multiplicity of eating practices, which during the eating disorder were similar to and characterized by restriction; however, after recovery, part of the subjects seem to have developed a higher eating competence, whereas others show a practice similar to the one acquired during the anorexia nervosa, such as the difficulty in realizing when they are satisfied and a feeling of discomfort when facing social interactions.
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The links between gender, sex and sexuality and their relevance are theoretically and politically problematic (Richardson, 2007). One of the difficulties in understanding their interconnections is that these terms are often used differently and ambiguously by different authors (and even by the same authors). This article reports the results of an analysis of the articles published in open access communication journals with known impact factor, edited in Portugal and published between 2005 and 2012. The diverse conceptualisations of those three basic concepts and of their (inter)relationships within communication research are identified. The complexity and the intricate (and often implicit) nature of both the meanings of these categories and their relationships underlie and justify our attention and further research. What the findings suggest about the current communication research into gender issues published in the two journals surveyed is that the ‘Gender differences discourse’ (Sunderland, 2004) is the most pervasive discourse (also) in academic practice. Additionally, they show that gender and sex are mainly taken for a fact, not a question that is worth being studied. The editors of these journals, as well as the scholars submitting manuscripts, need to be more aware of the traditional nature of the theoretical and methodological choices that they make regarding gender- and sex-related issues, as well as of the relative lack of attention to sexuality as a research subject.
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"Published online: 29 March 2016"
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La inhibición en la actividad de ciertas enzimas esenciales puede generar disturbios en la fisiología de algunos organismos como insectos, plantas y microorganismos y en muchos casos puede conducir a su muerte. Por otro lado, la inhibición de estas proteínas logra modificar factores implicados en la manifestación de determinadas enfermedades. Entre las enzimas que muestran estas características podemos mencionar a tirosinasa, p-hidroxifenilpiruvato dioxigenasa (HPPD) y acetilcolinesterasa (AChE). Debido a la necesidad de nuevas drogas con acción inhibidora de las mencionadas enzimas,los investigadores están explorando el mundo vegetal con el fin de obtenerlas,ya que se ha comprobado que las plantas son capaces de sintetizar esta clase de moléculas. Plantas nativas de nuestra región presentan esta propiedad. Continuando con la búsqueda de compuestos bioactivos obtenidos de plantas, se propone en este proyecto obtener nuevos agentes naturales altamente efectivos en inhibir las nombradas enzimas a partir de 100 plantas nativas de la región central de Argentina. Los compuestos aislados pueden ser utilizados directamente o servir como modelo para la síntesis de análogos. En primer lugar se determinará la efectividad de los extractos obtenidos a partir de las plantas seleccionadas como inhibidores de HPPD (utilizando el método del enol-borato) con el fin de seleccionar el más potente. A partir de este extracto y de aquellos seleccionados como más potentes en inhibir tirosinasa y AChE se aislarán, mediante aislamiento bioguiado, e identificarán el/los compuesto/s responsables. Este proceso será llevado a cabo por técnicas cromatográficas y espectroscópicas y el seguimiento de actividad se realizará mediante el método de enol-borato, dopacromo y Ellman para HPPD, tirosinasa y AChE,respectivamente. Posterior a determinar el nivel de actividad (IC50) de cada compuesto aislado se estudiará el posible efecto sinergista que pudieran ejercer al combinarlos entre ellos (si más de un compuesto es aislado de una planta) y con compuestos comerciales. Si los resultados muestran que los extractos ensayados y los metabolitos activos presentes en ellos exhiben alta efectividad en inhibir las enzimas, ellos pueden surgir como agentes terapéuticos eficaces para el tratamiento de ciertas enfermedades que las involucran y de esta manera mejorar la calidad de vida de los pacientes afectados. Estos productos pueden dar lugar a las compañías farmaceúticas a producir drogas no convencionales como nuevas alternativas medicinales. Por otro lado estas sustancias pueden derivar en novedosos herbicidas, antimicrobianos o insecticidas.Dado que todas las plantas propuestas crecen fácilmente en Argentina, la producción de estos medicamentos significaría nuevas fuentes laborales para nuestro país. El hecho de poder obtener y posteriormente utilizar estos productos aumenta en forma sustancial el aprovechamiento que podemos darle a nuestra rica flora nativa.
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Inscripto en el análisis del discurso interaccional de tradición angloamericana y optando por un abordaje metodológico etnográfico, este proyecto plantea investigar las relaciones entre textos orales y entre textos orales y escritos vinculados en cadenas textuales en un acontecimiento comunicativo institucional en el que tales relaciones tienen consecuencias directas en la confiabilidad de la información e intervienen en la construcción del conocimiento oficial. La situación comunicativa elegida es el examen y el contraexamen de testigos comunes durante procesos penales orales, de formato común no abreviado, en la jurisdicción de Córdoba capital. En las interacciones verbales con litigantes y jueces en las que emerge el testimonio se ponen en juego otros textos orales (en forma de citas de lo dicho antes por el mismo testigo u otras personas, referencias a rumores u opiniones colectivas, etc.) y textos escritos (actas de secuestro, informes periciales, actas de las declaraciones testimoniales en la etapa de instrucción, etc.). El foco de atención son las prácticas asociadas a la intertextualidad puesto que condicionan el carácter de la prueba testimonial producida ante el juzgador. Postulamos que los litigantes despliegan tácticas locales y estrategias globales reconocibles y recurrentes vinculadas al tratamiento de diversas categorías de textos previos. Además, planteamos averiguar si la participación de los jueces en interacción con los testigos es de suficiente injerencia como para ser un modo importante de generación de prueba testimonial. El enfoque metodológico general es etnográfico y analíticodiscursivo. Se seleccionará una causa por delito grave, se presenciará el debate en la cámara y se registrará el audio de todas las audiencias. Los datos a analizar serán los segmentos en las interacciones en los que se incorpora la lectura o se cita las actas de las declaraciones indagatorias o testimoniales anteriores, y los segmentos en los que se requiere, en calidad de prueba testimonial, la reproducción de dichos. Se procederá a partir de los detalles de la superficie textual y la pragmática de los intercambios y aprovechando el valor heurístico del concepto de voz, buscando identificar patrones recurrentes y los mecanismos generales que los rigen. Sobre esa base, se considerarán los intercambios verbales como interacción social que emerge moldeada por condiciones situacionales e institucionales y otros factores, tales como la incidencia de la pertenencia a grupos sociales o profesionales. Con el estudio se obtendrá una visión de prácticas cotidianas asociadas a la intertextualidad que son de crucial importancia para el carácter de la prueba testimonial producida ante el juzgador. Este paso nos acercará a conocer cómo se lleva a cabo efectivamente la administración de justicia penal y permitirá valorar los patrones de conducta a la luz de las normas procesales. In line with the Anglo-American tradition of situated discourse analysis, this project aims at tracing the links between oral texts and between oral and written texts related in textual chains which are present in an institutional event in which such relations have a direct consequence on the reliability of the information given and have an impact on the construction of what counts as official knowledge. The communicative situation under study is that of the direct and cross-examination of lay witnesses during a criminal trial in the city of Córdoba. During the face-to-face interactions between trial lawyers and judges in which the testimony takes place, other oral texts and written texts get incorporated. The focus of this research is centered on practices of intertextuality as they condition the nature of the oral evidence produced. It is argued that trial lawyers use recurrent local tactics and global strategies that are related to the treatment given to different categories of previous texts. Another aim of this study is to examine if judge’s interventions have an impact on the generation of the oral evidence. The data will come from a criminal trial that will be audio-taped in its entirety. Ethnographic observations of a criminal trial will be made. The focus of analysis will be on segments of interactions in which previous texts are read aloud or incorporated as quotes. After carrying out a detailed analysis of the surface of texts and the pragmatics of the exchanges, recurrent patterns and the general mechanisms that condition their emergence will be described. In this way, verbal exchanges will be considered social interactions that unfold conditioned by situational, institutional and social factors. This study will examine the relationship between intertextuality and the institutional practice of providing oral evidence. This will help understand how justice is actually administered and how patterns of behavior are valued according to institutional norms.
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Magdeburg, Univ., Fak. für Wirtschaftswiss., Diss., 2013
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We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon.
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It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that provide statistical information about the taxpayers' true tax liability. The more informative the signal, the larger the additional expected evenue raised by the tax authority when using settlement as a policy tool.
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This paper analyzes the advantages and implications of the implementation of a European tax on carbon dioxide emissions as an own resource of the European Union. In contrast to a harmonized tax, which would only have distributive effects within each member state, a tax collected at European scale would also have important distributive effects among different countries. These effects would also depend on the use of tax revenues. The paper investigates the distributive effects among the member states of three tax models: a pure CO2
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This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs’ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.
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Capital taxation is currently under debate, basically due to problems of administrative control and proper assessment of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in five OECD countries, being Spain one of them. We concentrate our analysis on top 1% adult population, which permits us to describe the evolution of wealth concentration in Spain along 1983-2001. On average top 1% holds about 18% of total wealth, which rises to 19% when tax incompliance and under-assessment is corrected for housing, the main asset. The evolution suggests wealth concentration has risen. Regarding WT, we analyze whether it helps to reduce wealth inequality or, on the contrary, it reinforces vertical inequity (due to especial concessions) and horizontal inequity (due to the de iure and to de facto different treatment of assets). We analyze in detail housing and equity shares. By means of a time series analysis, we relate the reported values with reasonable price indicators and proxies of the propensity to save. We infer net tax compliance is extremely low, which includes both what we commonly understand by (gross) tax compliance and the degree of under-assessment due to fiscal legislation (for housing). That is especially true for housing, whose level of net tax compliance is well below 50%. Hence, we corroborate the difficulties in taxing capital, and so cast doubts on the current role of the WT in Spain in reducing wealth inequality.
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The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesirable increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings suggest that the total probability of buying PHI was not significantly affected. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones, so that the overall size of the market remained virtually unchanged. We also briefly discuss the welfare effects on the state budget, the industry and society at large.