900 resultados para inheritance and gift taxation


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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O presente trabalho nasceu das inquietações oriundas da escuta na clínica psicanalítica e consiste em um estudo sobre a identificação da criança com seus pais na filiação por adoção. Com o intuito de compreendê-la, realizou um percurso teórico investigando a identificação e a filiação na obra freudiana. Assim, chegou a Narciso e Édipo enquanto importantes mitos tomados pela psicanálise freudiana como fundadores do “Eu”. E, em função de que estes revelam que o ego se constrói através do vínculo afetivo inicial entre a criança e seus pais, adentrou também nas relações entre alteridade, cultura e identificação. A análise destas relações levou à constatação de que a cultura castra, põe limites à pulsão. Portanto, que o humano, tal qual Freud nos apresentou, é condenado a carregar consigo a angústia da incompletude e do desconhecimento de si. Deste modo, este estudo chegou à clínica psicanalítica, partindo de seu aspecto crucial, a saber, a transferência, tendo sempre como fio condutor o conceito de identificação. Então, apresentou esta mesma clínica no que se refere à análise de crianças de um modo geral e a de crianças perfilhadas em adoção mais especificamente, utilizando como método de pesquisa o Estudo de Caso Clínico. Para a análise da questão da identificação na construção do eu da criança na filiação por adoção, expôs fragmentos do atendimento clínico de uma criança perfilhada por um casal que não a gerou biologicamente. Esses fragmentos foram interpretados à luz dos aportes teóricos aqui descritos. As considerações finais deste estudo de caso indicaram que, se o percurso identificatório pelo qual o ego se constrói é absolutamente singular por um lado, por outro há aspectos peculiares às questões da identificação na filiação por adoção. Sobretudo os que se referem à herança genética e à existência de outros pais com os quais também a criança se identifica e precisa elaborar sua filiação.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Lo scopo di questa ricerca è stato quello di offrire una visione sistematica per lo studio del fenomeno della concorrenza fiscale nel quadro dell'UE. In questo modo, dopo approfondire nel concetto, gli effetti e le teorie economiche che sviluppano la concorrenza fiscale, abbiamo analizzato le condizioni generali di svolgimento della concorrenza fiscale nell'UE, con particolare attenzione alla pratica dell’arbitrio fiscale per privati ed imprese. Questo schema lo abbiamo successivamente trasferito a due campi che finora avevano ricevuto poca attenzione dottrinale: l'imposizione indiretta (IVA e accise) e la tassazione delle persone fisiche. Infine, abbiamo aggiornato lo studio dei due strumenti tradizionali di lotta contro la concorrenza fiscale dannosa: il Codice di condotta in materia di tassazione delle imprese e il regime degli aiuti di Stato. Le sfide dell'Unione europea ci impongono di prendere una visione critica che abbiamo cercato di estendere a tutto il nostro lavoro.

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Cardiomyopathies are severe degenerative disorders of the myocardium that lead to heart failure. During the last three decades bovine dilated cardiomyopathy (BDCMP) was observed worldwide in cattle of Holstein-Friesian origin. In the Swiss cattle population BDCMP affects Fleckvieh and Red Holstein breeds. The heart of affected animals is enlarged due to dilation of both ventricles. Clinical signs are caused by systolic dysfunction and affected individuals die as a result of severe heart insufficiency. BDCMP follows an autosomal recessive pattern of inheritance and the disease-causing locus was mapped to bovine chromosome 18 (BTA18). In the present study we describe the successful identification of the causative mutation in the OPA3 gene located on BTA18 that was previously reported to cause 3-methylglutaconic aciduria type III in Iraqi-Jewish patients. We demonstrated conclusive genetic and functional evidence that the nonsense mutation c.343C>T in the bovine OPA3 gene causes the late-onset dilated cardiomyopathy in Red Holstein cattle.

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The polyneuropathy of juvenile Greyhound show dogs shows clinical similarities to the genetically heterogeneous Charcot-Marie-Tooth (CMT) disease in humans. The pedigrees containing affected dogs suggest monogenic autosomal recessive inheritance and all affected dogs trace back to a single male. Here, we studied the neuropathology of this disease and identified a candidate causative mutation. Peripheral nerve biopsies from affected dogs were examined using semi-thin histology, nerve fibre teasing and electron microscopy. A severe chronic progressive mixed polyneuropathy was observed. Seven affected and 17 related control dogs were genotyped on the 50k canine SNP chip. This allowed us to localize the causative mutation to a 19.5 Mb interval on chromosome 13 by homozygosity mapping. The NDRG1 gene is located within this interval and NDRG1 mutations have been shown to cause hereditary motor and sensory neuropathy-Lom in humans (CMT4D). Therefore, we considered NDRG1 a positional and functional candidate gene and performed mutation analysis in affected and control Greyhounds. A 10 bp deletion in canine NDRG1 exon 15 (c.1080_1089delTCGCCTGGAC) was perfectly associated with the polyneuropathy phenotype of Greyhound show dogs. The deletion causes a frame shift (p.Arg361SerfsX60) which alters several amino acids before a stop codon is encountered. A reduced level of NDRG1 transcript could be detected by RT-PCR. Western blot analysis demonstrated an absence of NDRG1 protein in peripheral nerve biopsy of an affected Greyhound. We thus have identified a candidate causative mutation for polyneuropathy in Greyhounds and identified the first genetically characterized canine CMT model which offers an opportunity to gain further insights into the pathobiology and therapy of human NDRG1 associated CMT disease. Selection against this mutation can now be used to eliminate polyneuropathy from Greyhound show dogs.

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Congenital syndactyly with a variable number of affected feet was observed in eight black and white German Holstein calves. Analysis of the pedigree data revealed that all affected individuals could be traced back to a single founder. The pedigree was consistent with monogenic autosomal recessive inheritance and variable expressivity. Bovine syndactyly or "mulefoot" has been previously shown to map on the telomeric end of bovine chromosome 15 and we performed PCR genotyping of microsatellite markers spanning 27 cM of this chromosomal region to test the new cases for genetic linkage with the phenotype. The haplotype segregation confirmed the suggested inheritance pattern of the mulefoot mutation in this family and markers RM004, BM848 and BMS820 showed significant linkage to the phenotype. The results confirmed the chromosomal location of the mulefoot gene in this pedigree. Furthermore the study demonstrated that although marker testing has been available for nearly a decade the use of mulefoot carriers in cattle breeding remains uncontrolled. The presented family provides a resource for positional cloning of the causative mutation.

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Traits are fine-grained components that can be used to compose classes, while avoiding many of the problems of multiple inheritance and mixin-based approaches. Since most implementations of traits have focused on dynamically-typed languages, the question naturally arises, how can one best introduce traits to statically-typed languages, like Java and C#?

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BACKGROUND: Isolated GH deficiency (IGHD) is familial in 5-30% of patients. The most frequent form (IGHD-IB) has autosomal recessive inheritance, and it is known that it can be caused by mutations in the GHRH receptor (GHRHR) gene or in the GH gene. However, most forms of IGHD-IB have an unknown genetic cause. In normal subjects, muscarinic cholinergic stimulation causes an increase in pituitary GH release, whereas its blockade has the opposite effect, suggesting that a muscarinic acetylcholine receptor (mAchR) is involved in stimulating GH secretion. Five types of mAchR (M(1)-M(5)) exist. A transgenic mouse in which the function of the M(3) receptor was selectively ablated in the central nervous system has isolated GH deficiency similar to animals with defective GHRH or GHRHR gene. OBJECTIVE: We hypothesized that mAchR mutations may cause a subset of familial IGHD. PATIENTS/METHODS: After confirming the expression of M(1)-M(5) receptor mRNA in human hypothalamus, we analyzed the index cases of 39 families with IGHD-IB for mutations in the genes encoding for the five receptors. Coding sequences for each of the five mAchRs were subjected to direct sequencing. RESULTS: In one family, an affected member was homozygous for a M(3) change in codon 65 that replaces valine with isoleucine (V65I). The V65I receptor was expressed in CHO cells where it had normal ability to transmit methacholine signaling. CONCLUSION: mAchR mutations are absent or rare (less than 2.6%) in familial IGHD type IB.

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Maintaining object-oriented systems that use inheritance and polymorphism is difficult, since runtime information, such as which methods are actually invoked at a call site, is not visible in the static source code. We have implemented Senseo, an Eclipse plugin enhancing Eclipse's static source views with various dynamic metrics, such as runtime types, the number of objects created, or the amount of memory allocated in particular methods.