Beneficial owner: do direito tributário internacional ao civil law

O presente Trabalho de Conclusão de Curso se propõe a analisar o instituto denominado Beneficiário Efetivo (Beneficial Owner), levando-se em considerações doutrinas nacionais e estrangeiras, os principais casos envolvendo o referido conceito, e comparando sua aplicabilidade nos países common law e civil law. Assim, pretende-se: conceituar o instituto denominado Beneficiário Efetivo; apontar a problemática que envolve o referido instituto demonstrando a importância da sua compreensão; estudar os principais casos internacionais sobre o assunto; demonstrar a diferença de se aplicar o conceito em comento em países common e civil law, bem como analisar a sua aplicabilidade na hipótese de o tratado internacional não prever Beneficial Ownership Clause.

The Owner Share scheduler for a distributed system

In large distributed systems, where shared resources are owned by distinct entities, there is a need to reflect resource ownership in resource allocation. An appropriate resource management system should guarantee that resource's owners have access to a share of resources proportional to the share they provide. In order to achieve that some policies can be used for revoking access to resources currently used by other users. In this paper, a scheduling policy based in the concept of distributed ownership is introduced called Owner Share Enforcement Policy (OSEP). OSEP goal is to guarantee that owner do not have their jobs postponed for longer periods of time. We evaluate the results achieved with the application of this policy using metrics that describe policy violation, loss of capacity, policy cost and user satisfaction in environments with and without job checkpointing. We also evaluate and compare the OSEP policy with the Fair-Share policy, and from these results it is possible to capture the trade-offs from different ways to achieve fairness based on the user satisfaction. © 2009 IEEE.

Propagation of ship waves on a sloping bottom

The numerical model FUNWAVE was adapted in order to simulate the generation and propagation of ship waves to shore, including phenomena such as refraction, diffraction, currents and breaking of waves. Results are shown for Froude numbers equal to 0.8, 1.0 and 1.1, in order to verify the refraction of the wave pattern, identify breaking conditions and to investigate the wave generation scheme as a moving pressure at the free surface. © 2009 World Scientific Publishing Co. Pte. Ltd.

A survey of owner attitudes and experiences in managing diabetic dogs

A survey of the experiences of owners of diabetic dogs was carried out by distributing questionnaires to veterinary clinics in São Paulo, Brazil. A total of 93 dog owners were surveyed over a 4. month period and descriptive statistical analysis, frequency distribution and correlations were performed. In most cases the clinical condition of the dogs had improved following treatment and owners were largely satisfied with veterinary intervention. Injection of neutral protamine hagedorm twice daily was the most commonly prescribed treatment and respondents found this procedure easy to perform, although it did pose some difficulties when the owners were away from their animals. Cost was considered an important factor at the initiation of treatment programs. The information gleaned from this survey, in providing useful insights into the attitudes and experiences of owners of diabetic animals, will contribute to improvements in the treatment and management of such patients. © 2011 Elsevier Ltd.

Código universal de buques: una proposición = Universal ship code: a proposal

Incluye Bibliografía

Port Security Measures: One Year after the Entry into Force of the International Ship and Port Facility Security Code (ISPS Code)

New Page 1This issue of the FALBulletin presents information relating to the implementation in Latin Americanand Caribbean countries of the International Ship and Port Facility SecurityCode (ISPS Code) of the International Maritime Organization (OMI), one yearafter its entry into force on 1 July 2004. Information is included on the charges associated with the securitymeasures, in the world and in Latin America, together with an analysis ofcompliance with the measures in a group of countries from the Southern Cone ofthe region. 

Differential organotin sensitivity in two Leucozonia species from a ship traffic area in southeastern Brazil

Tributyltin exposure is the primary cause of imposex development in gastropods, making them excellent bioindicators. The present research represents the first examination of butyltin (BT) contamination in surface sediments associated with imposex in Leucozonia nassa and L. ocellata in a harbour complex area in Espirito Santo, southeastern Brazil. The objectives of this study were to evaluate the organotin pollution in the area and to assess the sensitivity of both species to BT pollution through imposex development. Specimens were collected between 2007 and 2010 and the sediments were sampled in 2007. Imposex intensity was evaluated based on the percentage of imposexed females, the relative penis length index (RPLI) and the average value of the vas deferens sequence index (VDSI). BTs were analysed using gas chromatography equipped with a pulsed flame photometric detector (PFPD). The results demonstrated the occurrence of elevated concentrations of BTs in the sediment ranging from 383.7 to 7172.9 ng Sn g(-1), indicating a severe contamination of the area, which was confirmed by the biological monitoring results. Our findings also indicated that L. ocellata is a less sensitive species than L. nassa and that this differential sensitivity plays a key role in the distributions of the populations of both species in the studied area.