957 resultados para Municipal taxation
Resumo:
To study the frequency of Blastocystis hominis among healthy individuals, feces were collected from 153 children and 20 staff members of some municipal day-care centers. Three separate stool specimens of each individual were processed by Lutz and Faust methods. From 173 studied individuals, 60 (34.7%) showed B. hominis, frequently in association with other intestinal parasites and/or commensals. B. hominis was found mainly in adults and children between 36 and 72 months old. All positive cases were detected only by Lutz method and the use of three stool specimens increased the positivity of the parasitological diagnostic.
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Treaty Establishing the European Community, operative until December 1st 2009, had already established in its article 2 the mission of the up until then European Community and actual European Union is to promote an harmonious, equilibrated and sustainable development of the economic activities of the whole Community. This Mission must be achieved by establishing a Common Market, an Economic and Monetary Union and the realization of Common Policies. One of the instruments to obtain these objectives is the use of free circulation of people, services and capitals inside the Common and Interior Market of the European Union. The European Union is characterized by the confirmation of the total movement of capitals, services and individuals and legal peoples’ freedom; freedom that was already predicated by the Maastricht Treaty, through the suppression of whatever obstacles which are in the way of the objectives before exposed. The old TEC in its Title III, now Title IV of the Treaty on the Functioning of the European Union, covered the free circulation of people, services and capitals. Consequently, the inclusion of this mechanism inside one of the regulating texts of the European Union indicates the importance this freedom supposes for the European Union objectives’ development. Once stood up the relevance of the free movement of people, services and capitals, we must mention that in this paper we are going to centre our study in one of these freedoms of movement: the free movement of capital. In order to analyze in detail the free movement of capital within the European framework, we are going to depart from the analysis of the existent case law of the Court of Justice of the European Union. The use of jurisprudence is basic to know how Community legislation is interpreted. For this reason, we are going to develop this work through judgements dictated by the European Union Court. This way we can observe how Member States’ regulating laws and the European Common Law affect the free movement of capital. The starting point of this paper will be the Judgement C-67/08 European Court of Justice of February 12th 2009, known as Block case. So, following the argumentation the Luxemburg Court did about the mentioned case, we are going to develop how free movement of capital could be affected by the current disparity of Member States’ legislation. This disparity can produce double taxation cases due to the lack of tax harmonized legislation within the interior market and the lack of treaties to avoid double taxation within the European Union. Developing this idea we are going to see how double taxation, at least indirectly, can infringe free movement of capital.
Resumo:
From January 1989 to April 1995, 465 specimens of Triatoma vitticeps were collected in the locality of Triunfo, 2nd District of Santa Maria Madalena municipal district, State of Rio de Janeiro. The bugs were found indoors by local residents with predominance of adults. The flight activity was high in hot months when the incidence in the domicile also increased. Two hundred and two bugs (111 alive and 91 dead) were examined for Trypanosoma cruzi infection. This was detected in 31 of the dead bugs (34%) and 88 (79%) of the live bugs examined. With a view to investigate the possible vertebrate hosts of the T. cruzi isolates, the blood of 122 mammals was examined through Giemsa-stained smears, hemocultures and xenodiagnosis. T. cruzi was detected in three specimens of Didelphis marsupialis and T. (M.) theileri was detected in one specimen of Bos taurus. The parasites were isolated from triatomine feces, xenoculture and hemoculture. No evidence of human infection was detected in 58 inhabitants examined, as evaluated by indirect imunofluorescence technique using T. cruzi epimastigotes as antigens. These results show that T. vitticeps is still a sylvatic species although nymphs have been found inside the domicile. Thus, an epidemiological vigilance is necessary to know the behaviour of this species following the continuous modifications promoted by the presence of man.
Resumo:
In Switzerland, the ongoing reforms of fiscal federalism put municipalities under increased fiscal stress. A majority of the municipalities had responded by increasing the cooperation with neighbouring municipalities over the last few years. Simultaneously, many discuss or are directly involved in a possible amalgamation project. Accordingly, the paper aimed at describing how cooperation has presently developed between Swiss municipalities, in order to illustrate the existing trend towards amalgamation. Current surveys helped us estimate the growing importance of inter-municipal arrangements together with the surge of amalgamations. A further goal was to investigate if cantonal financial incentives to municipal amalgamation essentially benefit the cantonal community, following the fiscal equivalence principle, or if they rather benefit amalgamating municipalities. In reality, equivalence does not exist. However, this may possibly be the condition to reduce inequality among amalgamating municipalities.
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Aquest Projecte final és una continuació d’anteriors Projectes Finals de MTIG i és el resultat del conveni de col·laboració entre l’Ajuntament de Cerdanyola del Vallès, Departament del Cadastre dels Serveis Econòmics, i el LIGIT. El Projecte final es basa en l’aplicatiu, ja existent, web d’intranet amb software lliure que permet la visualitazació de cartografia urbana i rústica del municipi, per a diferents anys, i la realització de consultes alfanumèriques simples. L’objectiu del Projecte final és l’ampliació i millora de l’aplicatiu existent, en concret en els seus aspectes d’accés i sortida a dades alfanumèriques de forma detallada
Resumo:
El present treball Final de Carrera és un apropament als Sistemas d'Informació Geogràfica (SIG), segons dues vessants: la teòrica, oferint informació general sobre els SIG, i la pràctica, mostrant el desenvolupament d'una aplicació concreta basada en programari SIG.
Resumo:
S'ha realitzat l'anàlisi del site www.tortosa.cat, realitzant un estudi d'usabilitat centrada en l'usuari sobre webs orientades al comerç electrònic i als serveis.
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El present treball de fi de carrera (TFC) és un estudi dels Sistemes d'Informació Geogràfica (SIG) per tal de gestionar informació cadastral. Com a objecte concret de l'estudi s'ha triat la població de Centelles, Osona.
Resumo:
Els Sistemes d'Informació Geogràfics (SIG), han estat fins ara una eina molt potent a l'hora de gestionar molts aspectes relacionat amb el terreny. En aquest document, s'intenta posar de manifest aquest fet, i per portar a terme aquest objectiu, s'ha estructurat en dos grans blocs, un teòric, i un altre pràctic, que es complementen amb un tercer, més específic, que amplia, amb aspectes teòrics, la part pràctica del TFC, que tracta sobre temes cadastrals.
Resumo:
Aquest document explica, en els seus diferents capítols, la construcció d'un SIG de base municipal amb assignació automàtica del nom de carrer a les illes d'habitatges d'una determinada població, utilitzant les eines GeoMedia Professional i Visual Basic.
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La idea del treball és aconseguir crear un petit SIG d'àmbit municipal i per fer-ho, adquirir tots els coneixements necessaris per a la seva realització
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L'enunciat del projecte planteja la necessitat, d'una agència de taxis cualquiera, de gestionar les trucades que es poguessin produir per part de potencials clients.
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Aquest projecte neix amb l'objectiu de construir un Sistema d'Informació Geogràfica (SIG) que permeti millorar els serveis oferts per una agencia de taxis, referits a la gestió dels seus vehicles i dels seus clients.
Resumo:
Aquest treball fi de carrera es basa en un estudi i posterior aplicació dels sistemes d'informació geogràfica (GIS), branca que pertany a l'àrea de les bases de dades.
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L'enunciat del TFC planteja unes qüestions per a donar resposta a les necessitats més bàsiques que pot tenir un ajuntament en relació a la gestió de les dades cadastrals municipals. Concretament, la resolució d'aquestes qüestions requereix la programació d'una aplicació que actuarà sobre un SIG.