Incentivos tributários: conceituação, limites e controle

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito.

Rule-based grapheme-to-phoneme method for the Greek

This paper describes a trainable method for generating letter to sound rules for the Greek language, for producing the pronunciation of out-of-vocabulary words. Several approaches have been adopted over the years for grapheme-to-phoneme conversion, such as hand-seeded rules, finite state transducers, neural networks, HMMs etc, nevertheless it has been proved that the most reliable method is a rule-based one. Our approach is based on a semi-automatically pre-transcribed lexicon, from which we derived rules for automatic transcription. The efficiency and robustness of our method are proved by experiments on out-of-vocabulary words which resulted in over than 98% accuracy on a word-base criterion.

Morphological decomposition in Arabic ASR systems

In recent years, the use of morphological decomposition strategies for Arabic Automatic Speech Recognition (ASR) has become increasingly popular. Systems trained on morphologically decomposed data are often used in combination with standard word-based approaches, and they have been found to yield consistent performance improvements. The present article contributes to this ongoing research endeavour by exploring the use of the 'Morphological Analysis and Disambiguation for Arabic' (MADA) tools for this purpose. System integration issues concerning language modelling and dictionary construction, as well as the estimation of pronunciation probabilities, are discussed. In particular, a novel solution for morpheme-to-word conversion is presented which makes use of an N-gram Statistical Machine Translation (SMT) approach. System performance is investigated within a multi-pass adaptation/combination framework. All the systems described in this paper are evaluated on an Arabic large vocabulary speech recognition task which includes both Broadcast News and Broadcast Conversation test data. It is shown that the use of MADA-based systems, in combination with word-based systems, can reduce the Word Error Rates by up to 8.1 relative. © 2012 Elsevier Ltd. All rights reserved.

汉字形音义加工时间进程的事件相关电位（ERP）研究

The time-courses of orthographic, phonological and semantic processing of Chinese characters were investigated systematically with multi-channel event-related potentials (ERPs). New evidences concerning whether phonology or semantics is processed first and whether phonology mediates semantic access were obtained, supporting and developing the new concept of repetition, overlapping, and alternating processing in Chinese character recognition. Statistic parameter mapping based on physiological double dissociation has been developed. Seven experiments were conducted: I) deciding which type of structure, left-right or non-left-right, the character displayed on the screen was; 2) deciding whether or not there was a vowel/a/in the pronunciation of the character; 3) deciding which classification, natural object or non-natural object, the character was; 4) deciding which color, red or green, the character was; 5) deciding which color, red or green, the non-character was; 6) fixing on the non-character; 7) fixing on the crosslet. The main results are: 1. N240 and P240:N240 and P240 localized at occipital and prefrontal respectively were found in experiments 1, 2, 3, and 4, but not in experiments 5, 6, or 7. The difference between the former 4 and the latter 3 experiments was only their stimuli: the former's were true Chinese characters while the latter's were non-characters or crosslet. Thus Chinese characters were related to these two components, which reflected unique processing of Chinese characters peaking at about 240 msec. 2. Basic visual feature analysis: In comparison with experiment 7 there was a common cognitive process in experiments 1, 2, 4, and 6 - basic visual feature analysis. The corresponding ERP amplitude increase in most sites started from about 60 msec. 3. Orthography: The ERP differences located at the main processing area of orthography (occipital) between experiments 1, 2, 3, 4 and experiment 5 started from about 130 msec. This was the category difference between Chinese characters and non-characters, which revealed that orthographic processing started from about 130 msec. The ERP differences between the experiments 1, 2, 3 and the experiment 4 occurred in 210-250, 230-240, and 190-250 msec respectively, suggesting orthography was processed again. These were the differences between language and non-language tasks, which revealed a higher level processing than that in the above mentioned 130 msec. All the phenomena imply that the orthographic processing does not finished in one time of processing; the second time of processing is not a simple repetition, but a higher level one. 4. Phonology: The ERPs of experiment 2 (phonological task) were significantly stronger than those of experiment 3 (semantic task) at the main processing areas of phonology (temporal and left prefrontal) starting from about 270 msec, which revealed phonologic processing. The ERP differences at left frontal between experiment 2 and experiment 1 (orthographic task) started from about 250 msec. When comparing phonological task with experiment 4 (character color decision), the ERP differences at left temporal and prefrontal started from about 220 msec. Thus phonological processing may start before 220 msec. 5. Semantic: The ERPs of experiment 3 (semantic task) were significantly stronger than those of experiment 2 (phonological task) at the main processing areas of semantics (parietal and occipital) starting from about 290 msec, which revealed semantic processing. The ERP differences at these areas between experiment 3 and experiment 4 (character color decision) started from about 270 msec. The ERP differences between experiment 3 and experiment 1 (orthographic task) started from about 260 msec. Thus semantic processing may start before 260 msec. 6. Overlapping of phonological and semantic processing: From about 270 to 350 msec, the ERPs of experiment 2 (phonological task) were significantly larger than those of experiment 3 (semantic task) at the main processing areas of phonology (temporal and left prefrontal); while from about 290-360 msec, the ERPs of experiment 3 were significantly larger than those of experiment 2 at the main processing areas of semantics (frontal, parietal, and occipital). Thus phonological processing may start earlier than semantic and their time-courses may alternate, which reveals parallel processing. 7. Semantic processing needs part phonology: When experiment 1 (orthographic task) served as baseline, the ERPs of experiment 2 and 3 (phonological and semantic tasks) significantly increased at the main processing areas of phonology (left temporal and frontal) starting from about 250 msec. The ERPs of experiment 3, besides, increased significantly at the main processing areas of semantics (parietal and frontal) starting from about 260 msec. When experiment 4 (character color decision) served as baseline, the ERPs of experiment 2 and 3 significantly increased at phonological areas (left temporal and frontal) starting from about 220 msec. The ERPs of experiment 3, similarly, increased significantly at semantic areas (parietal and frontal) starting from about270 msec. Hence, before semantic processing, a part of phonological information may be required. The conclusion could be got from above results in the present experimental conditions: 1. The basic visual feature processing starts from about 60 msec; 2. Orthographic processing starts from about 130 msec, and repeats at about 240 msec. The second processing is not simple repetition of the first one, but a higher level processing; 3. Phonological processing begins earlier than semantic, and their time-courses overlap; 4. Before semantic processing, a part of phonological information may be required; 5. The repetition, overlapping, and alternating of the orthographic, phonological and semantic processing of Chinese characters could exist in cognition. Thus the problem of whether phonology mediates semantics access is not a simple, but a complicated issue.

Questions of 'h' in Northern Ireland: Breathing New Life on the Aspiration Theory

This paper considers existing ideas concerning pronunciation of the letter name for (LNH) in Northern Irish English (NIE). Traditionally, the status of LNH realisation as an ethnic marker has gone unquestioned: Catholics are thought to say [het&Mac186;] while the Protestant norm is assumed to be [etS]. The phonetic difference between these realisations is consistently described as word-initial aspiration versus non-aspiration, with aspiration attributed exclusively to Irish language influence. Here, we show that an explanation based on aspiration alone is phonologically unsatisfying and question whether aspiration is, in fact, an Irish language or ethnically dictated phenomenon. It is further suggested here that the overwhelming stigmatisation of LNH realisation may be responsible for blocking a potential sound change in NIE. While this paper is not intended as a detailed account of ethnolinguistic differences in NI phonology, it engages critically with the over-simplistic and widespread notion that LNH realisation is a result of transfer from the Irish language to the English used by Catholics in Northern Ireland.

Imagens das línguas e afectividade em contexto escolar

Enquadrado numa perspectiva sócio-construtivista em Didáctica de Línguas (DL), o presente trabalho propõe-se identificar e descrever as imagens face às línguas estrangeiras, em particular à língua Alemã, e sua aprendizagem, que se manifestam numa determinada comunidade escolar. Com base nas imagens identificadas, pretende-se compreender de que forma elas se relacionam com a dimensão afectiva presente no processo de ensinoaprendizagem, nomeadamente no que diz respeito à relação afectiva que o aprendente vai construindo com o alemão, objecto de estudo. Neste quadro, foram traçadas as seguintes questões de investigação para este trabalho: (1) Que imagens face às línguas escolares (inglês, francês, espanhol, português e, em particular, alemão), se manifestam numa determinada comunidade escolar (considerando os alunos, encarregados de educação, professores, administração da escola e funcionários)?; Como se (inter-) relacionam estas imagens nos diferentes públicos considerados?; (2) De que forma se manifestam as imagens face à língua alemã e sua aprendizagem na interacção em sala de aula de Alemão (LE)? Quais as marcas discursivas que as identificam e tecem?; De que forma estão estas imagens associadas às emoções e (3) Quais as emoções associadas às imagens do Alemão e sua aprendizagem em contexto de sala de aula? A investigação recente em DL sugere que as imagens que um determinado sujeito constrói face a uma dada língua permitem compreender as suas atitudes e comportamentos face à mesma, nomeadamente no que diz respeito à relação afectiva que vai construindo com a língua em causa e sua aprendizagem (cf. ARAÚJO E SÁ & SCHMIDT 2008, DE PIETRO & MÜLLER 1997, MÜLLER 1998, PERREFORT 2001). Estas imagens, enquanto constructos sociais, elaboram-se, revitalizam-se e cristalizam-se na e pela interacção verbal em sala de aula. Nesta perspectiva, o presente trabalho discute os conceitos de imagem/representação face às línguas, relacionandoos com a dimensão afectiva (inegavelmente) presente nos processos de ensino-aprendizagem das LE e à luz de uma abordagem interaccional em DL. A investigação desenrolou-se em duas fases. Numa primeira, aplicou-se um inquérito por questionário a toda uma comunidade escolar (incluindo todos os públicos anteriormente referidos), numa escola secundária com terceiro ciclo em Albergaria-a-Velha, no distrito de Aveiro. Os dados recolhidos foram analisados segundo uma abordagem mista (quantitativa e qualitativa). Os resultados apontam para imagens fortemente escolarizadas, na medida em que os inquiridos parecem considerar as línguas estrangeiras sobretudo enquanto objectos de apropriação em contextos escolares. Identificaram-se imagens homogéneas e consistentes das línguas estrangeiras, evidenciando-se, no que à língua alemã diz respeito, a sua dificuldade. Os resultados relacionam-se com os obtidos noutras investigações realizadas em terreno nacional em DL, corroborando alguns e complementando outros (ARAÚJO E SÁ 2008, SIMÕES 2006, PINTO 2005, MELO 2006 e Projecto Imagens das Línguas na comunicação intercultural: contributos para o desenvolvimento da competência plurilingue). Numa segunda fase, acompanhou-se uma turma de alemão (LE) ao longo de um ano lectivo completo, tendo-se procedido à vídeo-gravação das aulas e, posteriormente, à identificação do que designámos por ‘episódios significativos’, para constituição do corpus de análise. A análise interaccional destes episódios permitiu a identificação de diferentes marcas discursivas (verbais, para-verbais e não-verbais) que indiciam, por um lado, a circulação e (re)construção de imagens face ao alemão e sua aprendizagem e, por outro, a presença de um conjunto de emoções associadas a estas imagens, nos discursos dos aprendentes e da professora. No que diz respeito à imagem da dificuldade do alemão e da sua aprendizagem, cristalizaram-se seis indicadores: (1) a compreensão oral e a pronúncia, (2) o léxico e as palavras compostas (3) os números, (4) a leitura, (5) o sistema de regras gramaticais e, finalmente, (6) a auto-imagem dos alunos enquanto aprendentes de alemão. Os resultados sugerem ainda a associação destas imagens a emoções tendencialmente ‘negativas’ (por exemplo a arrelia e o embaraço), isto é, que se traduzem numa atitude de distanciamento e de evitamento linguístico. Face às conclusões obtidas, propõe-se um conjunto de princípios enquadradores para uma educação em línguas ‘afectivamente consciente’ e capaz de promover imagens mais positivas das línguas e das suas aprendizagens, designadamante do alemão. Considerando-se a diminuição acentuada dos aprendentes de alemão (LE) em contexto escolar nacional nos últimos dez anos, aponta-se para a necessidade de melhor compreender a relação entre a falta de popularidade escolar desta língua e a imagem da sua dificuldade (de aprendizagem).

Gullah

The bulletin is an examination of the Gullah dialect, including historical background and pronunciation aids.

Relatório de estágio no departamento central de investigação e acção penal

The means of obtaining evidence, the amount of evidence obtained, the number of defendants related to each criminal case and the gravity of the crimes for which the magistrates of the Department are holders of penal action, define its real importance to the Rule of Law. I have deeply studied the subject of the institution of hierarchical intervention required by the assistant and the application of an opening statement by the defendant, starting from a hypothetical case, provided when the query of an investigation with the subject of the crime of active corruption, where this institution was called as a reaction to the archiving dispatch delivered by the Public Ministry. I have study about the implementation of the institution of provisional suspension of the process, specifically in the scope of fiscal criminality, analyzing the effective satisfaction of the purposes of the sentences in two slopes: general prevention and special prevention. I went for my first time to a Central Court of Criminal Instruction, where I attended the measures of inquiry and instructive debate of a process that culminated with the prosecution and pronunciation of the defendants. In addition to this criminal experience, I have deepened and consolidated the academic knowledge with the study of various criminal cases from various fields in the scope of criminality investigated by the Department. I could therefore check the basis of procedural delays, regarding to our legal system, especially in this type of crime, raising issues that I analyzed and discussed, always in a critical and academic way. I had the opportunity to attend and witness a seminar in the Lisbon Directorate of Finance as well of entering the Centre for Judicial Studies to attend a conference on the International Anti-Corruption Day. Focus on the investigatory importance of the international judicial cooperation, through the various organs, with special interest to EUROJUST. I comprehended the organization and functioning of these communitarian organs and means of communication of procedural acts, in particular, the rogatory letters and european arrest warrants. This involvement is motivated by the moratorium factor of the investigations where rogatory letters are necessary for the acquisition of evidence or information relevant to the good continuation of the process. For this reason the judicial cooperation through the relevant communitarian organs, translates a streamlined response between the competent judicial authorities of the Member States, through the National Member that integrates EUROJUST. This report aims to highlight some of the difficulties and procedural issues that Public Prosecutors of DCIAP and criminal police bodies that assist them, face in combating violent and organized crime, of national and transnational nature, of particular complexity, according to the specifics of criminal types.

Implicit and explicit functions in the acquisition of a phonics rule in the word recognition of learning disabled and non learning disabled students /

One group of 12 non learning disabled students and two groups of 12 learning disabled students between the ges of 10 and 12 were measured on implicit and explicit knowledge cquisition. Students in each group implicitly cquired knowledge bout I of 2 vocabulary rules. The vocabulary rules governed the pronunciation of 2 types of pseudowords. After completing the implicit acquisition phase, all groups were administered a test of implicit knowledge. The non learning disabled group and I learning disabled group were then asked to verbalize the knowledge acquired during the initial phase. This was a test of explicit knowledge. All 3 groups were then given a postlest of implicit knowledge. This tcst was a measure of the effectiveness of the employment of the verbalization technique. Results indicate that implicit knowledge capabilities for both the learning disabled and non learning disabled groups were intact. However. there were significant differences between groups on explicit knowledge capabilities. This led to the conclusion that implicit functions show little individual differences, and that explicit functions are affected by ability difference. Furthermore, the employment of the verbalization technique significantly increased POStlest scores for learning disabled students. This suggested that the use of metacognitive techniques was a beneficial learning tool for learning disabled students.

The metacognitive cue of fluency on taste perception

The relative ease tha t a person experiences while performing cognitive operations, namely processing fluency, affects a broad range of judgments such as product evaluations. For example, an increase in fluency through repeated exposure to product packages enhances attitude toward the brand (Janiszewski 1993). This thesis examined the effect of fluency on taste perception and demonstrated where the fluency created an advantage or disfluency created a disadvantage for taste evaluations. Experiment 1 examined the effect of perceptual fluency on taste perception. It was found that perceptual disfluency derived from r eading the labels (i.e., font) lowered taste evaluations only when it was experienced be for the sensory experience. Experiment 2 examined the effect of linguistic fluency (i.e., pronunciation) on taste perception. However there was no evidence for the effect of linguistic fluency on taste perception. Thus, it is concluded that either the effect size of linguistic fluency is lower than perceptual fluency, or participants discounted their linguistic fluency experience because they realized that the brand names used in Experiment 2 were not real brand names. To sum up, it was found that perceptual disfluency created by presenting a difficult to read product-related information created a disadvantage for taste perception compared to when no information was presented. Therefore, this thesis provides the first evidence for the effect of the metacognitive cue of fluency on sensory evaluations.

Emergence of conscious awareness of underlying verbal and visual rules over time in moderate closed-head trauma patients

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999.5 E38 L64 2008

Quality of life in multiple sclerosis: translation in French Canadian of the MSQoL-54

Affiliation: Louise Lafortune: Faculté de médecine, Université de Montréal

Conditions d’articulation urbanisme-transports : le cas de l’agglomération d’Alger

L’articulation de l’urbanisme et des transports s’est imposée comme une question centrale dans la sphère des planifications à incidences spatiales. Le développement durable comme concept cadre a mis en relief cette problématique dont les enjeux décident de la qualité de vie urbaine au quotidien. Les objectifs de cette articulation coïncident avec la maitrise de l’étalement urbain et le report modale de la voiture vers le transport collectif. Pour atteindre ces objectifs, la cohérence des planifications respectives et de leur mise en œuvre doit être assurée. Ce qui appelle à remplir des conditions technico-politiques et organisationnelles. L’agglomération d’Alger présente dans ce cadre, un cas d’étude idéal pour l’évaluation du degré d’articulation urbanisme-transports de par les caractéristiques de son développement urbanistique et infrastructurel de transport collectif.

La pronunciación de ELE en los alumnos quebequenses : dificultades concretas y pautas de corrección

Mon sujet de recherche traite sur la prononciation de l'espagnol comme langue étrangère chez les élèves québécois, sur leurs difficultés concrètes et lignes de correction qui peuvent leur être attribuées. Dans une première partie plus générale, nous traiterons sur l'enseignement de la prononciation, de la place qu'elle occupe dans l'enseignement d'une langue étrangère. Nous croyons que la prononciation est un aspect de la langue qui a été mis de côté pour mettre en valeur la communication. Si une "mauvaise" prononciation n'entrave pas à la compréhension ou à la communication, elle n'est pas corrigée ni travaillée. Nous pouvons donc nous retrouver avec des étudiants ayant un haut niveau d'espagnol mais dont la prononciation connaît certaines lacunes. Nous déterminerons également ce que nous entendons par "meilleure" ou "mauvaise" prononciation, nous nous interrogerons également sur la pertinence de l'enseignement de la phonétique. Nous nous poserons aussi la question sur la place de la prononciation selon la méthodologie didactique utilisée, et analyserons la quantité et qualité des exercices de prononciation présents ou pas dans les manuels scolaires, et s'ils correspondent aux exigences des documents officiels tels le Cadre commun européenne de référence, ou le Plan curricular de l'institut Cervantès. Dans une deuxième partie nous nous questionnons sur les facteurs qui conditionnent l'apprentissage d'une langue et le perfectionnement de la prononciation dans une langue étrangère, car nous croyons que peut importe l'âge de l'étudiant, il y a toujours place à l'amélioration dans la prononciation. Nous nous interrogeons ensuite sur les tendances générales des francophones lors de leur prononciation de l'espagnol, nous ferons une étude contrastive des phonèmes espagnols et français, puis nous étudierons plus en détail les tendances des élèves québécois, car nous croyons que ces derniers sont dotés de certains atouts en comparaison à d'autres francophones. Dans une troisième partie, nous proposons des exercices visant à améliorer la prononciation chez nos élèves, et afin de vérifier l'efficacité de ces exercices, nous enregistrerons des étudiants ayant bénéficié de ces exercices, et d'autres qui n'y auront pas eu droit. Cette étude comparative cherche à prouver que ces exercices aident réellement et qu'ils, ou d'autres exercices de ce genre, devraient être inclus dans l'enseignement. Le questionnaire dont il s'agit s'attarde principalement au phénomène du [r], que nous croyons être un, ou le son le plus difficile à prononcer en espagnol (autant la vibrante simple comme multiple). Bien entendu, une partie de ce chapitre sera consacrée à l'analyse de résultats.

La enseñanza de la pronunciación en ELE : una asignatura pendiente

Cette mémoire a pour objectif de mettre en évidence le délaissement dont a souffert et souffre encore dans l’actualité l’enseignement de la prononciation dans les cours d’espagnol comme langue étrangère (ELE), réaffirmer son importance et défendre la nécessité de son intégration dans les salles de classe. C’est un fait qu’avec l’actuelle approche communicative et « par devoirs », les étudiants acquièrent des connaissances supérieures en langue écrite et des résultats peu satisfaisants dans la prononciation. D’autre part, les enseignants ne comptent pas sur des méthodes d’intégration de la prononciation de ces approches, et la carence de matériels se fait plus qu’évidente. Les conceptions curriculaires actuelles n’ont pas intégré de forme naturelle l’enseignement de la prononciation dans ses exposés méthodologiques. La sélection et analyse de certains des manuels d’enseignement d’ELE, avec ce dont on travaille actuellement dans la province du Québec, confirme ces carences. Dans la dernière partie du travail on présente une sélection d’exercices que l’on considère utiles pour l’enseignement et le développement de la prononciation, incluant les éléments suprasegmentaires, d’une façon ludique, dans un contexte réel et communicatif et de manière intégrée. Une didactique de l’enseignement qui prête attention au système formel de la langue, la grammaire et le lexique, peut aussi contempler l’enseignement de la prononciation depuis la même perspective. L’important c’est qu’elle soit intégrée comme une phase supplémentaire du processus d’apprentissage, et cesse d’être une matière à repasser dans les curriculums.