Main problems with the taxation of civil society organizations in Brazil: certifications and impact on payroll

The objective of this paper is to identify and analyze the main problems in the taxation—regarding both taxes themselves and compliance costs of taxation—of civil society organizations in Brazil. This study is qualitative descriptive research. A multiple case study with 26 organizations was performed. The results show that the problems mainly affect organizations with lower revenue and that do not work in the areas of education, health or social care. The main problems involve the taxation of the payroll and the difficulties related to obtaining and maintaining certifications. The study concludes with suggestions for the improvement of the regulatory framework.

Effect of cooling procedure on final denture base adaptation

Well-fitted dentures prevent hyperplasic lesions, provide chewing efficiency and promote patient's comfort. Several factors may affect final adaptation of dentures, as the type of the acrylic resin, the flask cooling procedure and the water uptake. This investigation evaluated the effect of water storage and two different cooling procedures [bench cooling (BC) for 2 h; running water (RW) at 20 degreesC for 45 min] on the final adaptation of denture bases. A heat-cured acrylic resin (CL, Classico, Classico Artigos Odontologicos) and two microwave-cured acrylic resins [Acron MC, (AC) GC Dent. Ind. Corp.; Onda Cryl (OC), Classico Artigos Odontologicos] were used to make the bases. Adaptation was assessed by measuring the weight of an intervening layer of silicone impression material between the base and the master die. Data was submitted to ANOVA and Tukey's test (0.05). The following means were found: (BC) CL=0.72 +/- 0.03 a; AC=0.70 +/- 0.03 b; OC=0.76 +/- 0.04 c//(RW) CL= 1.00 +/- 0.11 a; AC=1.00 +/- 0.12 a; OC=0.95 +/- 0.10 a. Different labels join groups that are not statistically different (P > 0.05). Comparisons are made among groups submitted to the same cooling procedure (BC or RW). The conclusions are: interaction of type of material and cooling procedure had a statistically significant effect on the final adaptation of the denture bases (P < 0.05); water storage was not detected as a source of variance (P > 0.05) on the final adaptation.

The role of civil society in preventing and combating human trafficking

Includes bibliography

Report of civil society organizations and final panel with participation of guest speakers from civil society organizations

Includes bibliography

The major unresolved issues in the negotiations on the UNCTAD Code of Conduct for the transfer of technology

Includes bibliography

Draft programme of work on the dissemination of the European statistics code of practice in Latin America and the Caribbean

Includes bibliography

Proposal for a code of good practice in statistics in Latin America and the Caribbean and implementation plan for 2012-2013

Incluye Bibliografía

La política de los países de América Latina y el Caribe en materia de transporte marítimo regular y la Convención de las NU sobre un Código de Conducta de las Conferencias Marítimas = Latin American and Caribbean liner shipping policies and the UN Convention on a Code of Conduct for Liner Conferences

Incluye Bibliografía

Límite de la responsabilidad civil del porteador en el transporte terrestre internacional en América Latina: criterios para su fijación = Limit of civil liability of carriers in international land transport in Latin America: criteria for its establishment

Incluye Bibliografía