Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes

Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.

A política cultural do Conselho Federal de Cultura, 1966-1976

O Conselho Federal de Cultura (CFC), criado em 1966, foi inspirado no Conselho Federal de Educação e diretamente ligado ao Ministério da Educação e Cultura. Este órgão era consultivo e normativo, composto por diversos intelectuais de renome nacional e internacional, provenientes principalmente da Academia Brasileira de Letras e do Instituto Histórico e Geográfico Brasileiro. Os anos de 1966 a 1976 foram o momento de maior atuação do Conselho, por isso este é o período escolhido para análise deste trabalho. Buscaremos aqui, entender como se deu a política cultural pensada e até certo ponto implementada pelo Conselho, através de três projetos principais: a elaboração de um Plano Nacional de Cultura, a implantação dos Conselhos Estaduais de Cultura e as Casas de Cultura. Para um aprofundamento dessas questões será realizado um estudo de caso da fundação da Secretaria de Cultura do Estado do Ceará, primeira do país, assim como de seu respectivo Conselho Estadual, criado em 1966, portanto, anterior ao Conselho Federal de Cultura.

O regime brasileiro de tributação de lucros auferidos por sociedades controladas e coligadas no exterior: uma visão do atual regime por meio da ótica da teoria do rent seeking

O presente trabalho tem por objetivo analisar, pela ótica da teoria do rent seeking, a evolução da legislação e da jurisprudência administrativa e judicial acerca do regime da tributação dos lucros, ganhos de capital e rendimentos auferidos por sociedades controladas e coligadas no exterior. Observar-se-á a hipótese da legislação e das suas diversas interpretações refletirem interesses predominantemente de apropriação de renda, tanto por parte da Administração Pública quanto dos agentes privados. Nesse sentido, após uma exposição da teoria do rent seeking e da sua relação com a teoria do patrimonialismo no Brasil, ela será aplicada no tema tributário proposto. Para tanto, verificar-se-á a evolução da legislação até o último diploma normativo relevante sobre o tema: a Medida Provisória nº 2.158-35/01. Neste momento, serão identificadas as principais controvérsias e os possíveis interesses nas diversas interpretações dadas às regras em questão, associando-os com os diversos problemas de rent seeking observáveis. A seguir, verificar-se-á, nas decisões do Superior Tribunal de Justiça (STJ), do Supremo Tribunal Federal (STF), e do Conselho Administrativo de Recursos Fiscais (CARF) qual a evolução do entendimento dos tribunais a respeito das referidas interpretações, verificando se algum consenso foi atingido e quais interesses estariam atingidos pelo rumo tomado pela jurisprudência sobre o tema. Neste contexto, a análise da evolução legislativa e jurisprudencial abordará os seguintes pontos controversos: (1) caracterização das regras brasileiras como CFC rules (característica antielisiva); (2) tributação de distribuição ficta ou de lucro da própria controladora ou coligada no Brasil; (3) constitucionalidade do artigo 43, parágrafo 2º, do Código Tributário Nacional, bem como do artigo 74 da Medida Provisória nº 2.158-35/01; e (4) a compatibilização com os Tratados contra a Dupla Tributação. Por fim, far-se-á uma conclusão, a partir dos resultados verificados, a respeito de como a evolução das regras tributárias em questão pode representar uma apropriação de renda sem benefícios públicos que pode favorecer indevidamente tanto o setor público como o privado.

Impactos de incentivos financeiros sobre o desempenho escolar: evidências do Programa Cartão Família Carioca

Este estudo avalia o programa Cartão Família Carioca (CFC), do município do Rio de Janeiro. Através de dados administrativos, estimamos o impacto dos incentivos introduzidos pelo CFC sobre a frequência e desempenho dos alunos em testes padronizados. Encontramos efeitos positivos sobre ciências e negativos para português, além de impacto no sentido de reduzir as faltas dos alunos participantes.

Impactos de Incentivos Financeiros sobre o Desempenho Escolar: Evidências do Programa Cartão Família Carioca

This study evaluates the program Cartão Família Carioca (CFC) conducted in the municipality of Rio de Janeiro, Brazil. Through the use of administrative data, we estimate the impact of financial incentives introduced by CFC on school attendance and students' performance on standardized tests. We find positive effects on Science test scores and negative effects on Reading test scores. We also verify a positive effect on school attendance.

O Conselho Federal de Cultura e o Instituto Histórico e Geográfico Brasileiro: um estudo de caso da política de financiamento à cultura (1966-1974).

Esta dissertação analisa a política de financiamento do Conselho Federal de Cultura (CFC), órgão responsável pelas políticas públicas de cultura da ditadura civil-militar, diretamente ligado ao Ministério da Educação e Cultura. O CFC estabeleceu convênios com diversas instituições culturais, como o Instituto Histórico e Geográfico Brasileiro (IHGB). No período de 1966 a 1974 atuou com exclusividade, o que permitia estabelecer regras para requisição e repasse de recursos às instituições culturais. Buscaremos aqui, entender, a partir das publicações da Revista Cultura e, posteriormente, do Boletim do Conselho Federal de Cultura, as normas que possibilitavam a liberação de recursos para instituições privadas, como os Institutos Históricos. Averiguaremos a importância da produção intelectual e cultural do IHGB. Para um aprofundamento dessas questões, selecionamos convênios do CFC estabelecidos com o IHGB que visavam dois tipos de financiamento: obras de infraestrutura e atividade cultural.

Efeito da moagem de alta energia na microestrutura e nas propriedades magnéticas do compósito wc-10%p.Co

This work a studied the high energy milling effect in microstructure and magnetic properties of the WC-10wt.%Co composite. The composite powders were prepared by mechanical mixed and milled at 2 hours, 100 hours, 200 hours and 300 hours in planetary milling. After this process the composite were compacted in stainless steel die with cylindrical county of 10 mm of diameter, at pressure 200 Mpa and sintered in a resistive furnace in argon atmosphere at 1400 oC for 5 min. The sintered composite were cutted, inlaid, sandpapered, and polished. The microestrutural parameters of the composite was analyzed by X-ray diffraction, scanning electronic microscopy, optical microscopy, hardness, magnetic propriety and Rietveld method analyze. The results shows, with milling time increase the particle size decrease, it possibility minor temperature of sintering. The increase of milling time caused allotropic transformation in cobalt phase and cold welding between particles. The cold welding caused the formation of the particle composite. The X-ray diffraction pattern of composite powders shows the WC peaks intensity decrease with the milling time increase. The X-ray diffraction pattern of the composite sintered samples shows the other phases. The magnetic measurements detected a significant increase in the coercitive field and a decrease in the saturation magnetization with milling time increase. The increase coercitive field it was also verified with decrease grain size with milling time increase. For the composite powders the increase coercitive field it was verified with particle size reduction and saturation magnetization variation is relate with the variation of free cobalt. The Rietveld method analyze shows at milling time increase the mean crystalline size of WC, and Co-cfc phases in composite sintered sample are higher than in composite powders. The mean crystallite size of Co-hc phase in composite powders is higher than in composite sintered sample. The mean lattice strains of WC, Co-hc and Co-cfc phases in composite powders are higher than in composite sintered samples. The cells parameters of the composite powder decrease at milling time increase this effect came from the particle size reduction at milling time increase. In sintered composite the cells parameters is constant with milling time increase

Análise de desempenho de um refrigerador de pequeno porte com drop in de refrigerantes hidrocarbonetos

From what was stated in the Montreal Protocol, the researchers and refrigeration industry seek substitutes for synthetic refrigerants -chlorofluorocarbons (CFCs) and HCFCs (HCFC) - that contribute to the depletion of the ozone layer. The phase-out of these substances was started using as one of the replacement alternatives the synthetic fluids based on hydro fluorocarbons (HFCs) that have zero potential depletion of the ozone layer. However, contribute to the process of global warming. HFC refrigerants are greenhouse gases and are part of the group of gases whose emissions must be reduced as the Kyoto Protocol says. The hydrocarbons (HC's), for not contribute to the depletion of the ozone layer, because they have very low global warming potential, and are found abundantly in nature, has been presented as an alternative, and therefore, are being used in new home refrigeration equipment in several countries. In Brazil, due to incipient production of domestic refrigerators using HC's, the transition refrigerants remain on the scene for some years. This dissertation deals with an experimental evaluation of the conduct of a drinking fountain designed to work with HFC (R-134a), operating with a mixture of HC's or isobutane (R-600a) without any modification to the system or the lubricating oil. In the refrigeration laboratory of Federal University of Rio Grande do Norte were installed, in a drinking fountain, temperature and pressure sensors at strategic points in the refrigeration cycle, connected to an acquisition system of computerized data, to enable the mapping and thermodynamics analysis of the device operating with R-134a or with a mixture of HC's or with R-600a. The refrigerator-test operating with the natural fluids (mixture of HC's or R-600a) had a coefficient of performance (COP) lower than the R-134a

Caracterização dos acoplamentos fase-amplitude na região CA1 do hopocampo

Brain oscillation are not completely independent, but able to interact with each other through cross-frequency coupling (CFC) in at least four different ways: power-to-power, phase-to-phase, phase-to-frequency and phase-to-power. Recent evidence suggests that not only the rhythms per se, but also their interactions are involved in the execution of cognitive tasks, mainly those requiring selective attention, information flow and memory consolidation. It was recently proposed that fast gamma oscillations (60 150 Hz) convey spatial information from the medial entorhinal cortex to the CA1 region of the hippocampus by means of theta (4-12 Hz) phase coupling. Despite these findings, however, little is known about general characteristics of CFCs in several brain regions. In this work we recorded local field potentials using multielectrode arrays aimed at the CA1 region of the dorsal hippocampus for chronic recording. Cross-frequency coupling was evaluated by using comodulogram analysis, a CFC tool recently developted (Tort et al. 2008, Tort et al. 2010). All data analyses were performed using MATLAB (MathWorks Inc). Here we describe two functionally distinct oscillations within the fast gamma frequency range, both coupled to the theta rhythm during active exploration and REM sleep: an oscillation with peak activity at ~80 Hz, and a faster oscillation centered at ~140 Hz. The two oscillations are differentially modulated by the phase of theta depending on the CA1 layer; theta-80 Hz coupling is strongest at stratum lacunosum-moleculare, while theta-140 Hz coupling is strongest at stratum oriens-alveus. This laminar profile suggests that the ~80 Hz oscillation originates from entorhinal cortex inputs to deeper CA1 layers, while the ~140 Hz oscillation reflects CA1 activity in superficial layers. We further show that the ~140 Hz oscillation differs from sharp-wave associated ripple oscillations in several key characteristics. Our results demonstrate the existence of novel theta-associated high-frequency oscillations, and suggest a redefinition of fast gamma oscillations

Medidas da dinâmica respiratória em idosos participantes de grupos de terceira idade

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

Cultura da educação profissional continuada: uma análise dos Contadores do Município de Fortaleza-CE

The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack

Chronic renal failure in male and female rats

Gender influences the progression of chronic renal failure (CRF). We studied male (M) and female (F) Wistar rats for 90 days: castrated (CMc, n=7; CFc, n=6) and non castrated controls (CM, n=9; CF, n=6); castrated (CRFMc, n=8; CRFFc, n=6) and non castrated animals submitted to 5/6 nephrectomy (CRFM, n=13; CRFF, n=6). Data are expressed as mean ± SEM. Proteinuria (PTN) was higher in CRFM (554 ± 69mg/24h) compared to CRFMc (277 ± 85 mg/24h), but not in females (CRFF=193 ± 20mg/24h, CRFFc=164 ± 71mg/24h). Mesangial fractional volume increased in all CRF animals. CRF animals showed an increase of glomerular sclerosis index (GSI) and tubulointerstitial damage (TID) but in a smaller proportion in male castrated animals; the opposite occurred with females: castration induced an increase of these parameters. CRF animals showed increased cortical and glomerular fibronectin (FN) rates. Castration decreased glomerular and cortical FN rates in CRFM but not in females. In conclusion, proteinuria was higher in CRFM and probably led to glomerular and interstitial damage, as well as to FN accumulation, castration seems to protect against development of PTN, TID and FN accumulation in males. Castrated female rats presented mesangial expansion, with no changes in PTN, TID and FN rates. It seems that female sex hormones do not protect against renal disease progression, instead, we suggest that male sex hormones lead to acceleration of CRF.

Síntese, caracterização e avaliação eletroquímica de nanopartículas intermetálicas ordenadas PtSb e PtSn

Pós-graduação em Ciência e Tecnologia de Materiais - FC

Efeito de elementos intersticiais nas propriedades anelásticas do aço 316L usado como biomaterial

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)