Strengthening a fiscal pillar: the Uruguayan dual income tax

Includes bibliography

Temporal polyethism and life expectancy of workers in the eusocial wasp polistes canadensis canadensis Linnaeus (Hymenoptera: Vespidae)

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Women workers in the Caribbean: a selection of ECLAC research

Includes bibliography

People and workers in Latin America: simulation experiments with population and the labour force in selected countries

Includes bibliography

Domestic Workers in Jamaica

This paper addresses how and why domestic workers in Jamaica are disenfranchised, with particular emphasis on the law’s inability to combat their exploitation in the labour force. My starting point is an online newspaper article entitled “Coping as a Domestic Helper”, which was based on a study investigating the living standard and coping strategies of minimum wage earners. In Jamaica domestic workers fall into three main categories - the residential worker, the non-residential weekly worker and the daily worker. Domestic workers are undervalued and their plight is especially grievous because they are characterized by a number of features that combine to have an exponentially negative effect on their social worth.

Attracting and Retaining Workers in Rural Communities

Many rural communities focus their development efforts on job creation. In the non-metropolitan portions of the Northern Great Plains, job creation efforts in the first half of this decade were quite successful. According to the Bureau of Economic Analysis (BEA, 2005), 167 of the 223 non-metropolitan counties in Nebraska, North Dakota and South Dakota saw an actual aggregate increase in total jobs (full and part-time) of 28,734, between the years 2001 and 2005.

LTR point mutations in the Tax-responsive elements of HTLV-1 isolates from HIV/HTLV-1-coinfected patients

Background: In Virology Journal 2011, 8: 535, Neto et al. described point mutations into Tax-responsive elements (TRE) of the LTR region of HTLV-1 isolates from asymptomatic carriers from Sao Paulo, Brazil, and hypothesized that the presence of the G232A mutation in the TRE-1 increase viral proliferation and consequently the proviral load (PvL), while the A184G mutation in the TRE-2 do not have such effect. Findings: We performed the real-time PCR assay (pol) and sequenced LTR region of HTLV-1 isolates from 24 HIV/HTLV-1-coinfected patients without HTLV-1-associated diseases from the same geographic area. These sequences were classified as belonging to the transcontinental subgroup A of the Cosmopolitan subtype a. The frequency of G232A mutation (16/24, 66.7%) was high as much as 61.8% reported by Neto's in HTLV-1 asymptomatic carriers with high PvL. High frequency (13/24, 54.2%) of double mutations G232A and A184G was also detected in HIV/HTLV-1-coinfected patients. We did not quantify PvL, but comparative analyses of the cycle threshold (Ct) median values of the group of isolates presenting the mutated-types sequences (Ct 33.5, n = 16) versus the group of isolates with the wild-type sequences (Ct 32, n = 8) showed no statistical difference (p = 0.4220). Conclusion: The frequencies of mutated-type sequences in the TRE-1 and TRE-2 motifs were high in HIV/HTLV-1-coinfected patients from Sao Paulo, Brazil. If these LTR point mutations have predictive value for the development of HTLV-1-associated diseases or they correspond to the subtype of virus that circulate in this geographic area has to be determined.

Cell-sealing efficiency and reproductive workers in the species Melipona bicolor (Hymenoptera, Meliponini): double standard and possible rogue conduct

In many hymenopteran insect societies, selfish workers are policed, as selfishness can negatively affect the average inclusive fitness of one or both castes by reducing either the degree of average relatedness to the colony's male offspring or colony efficiency. In stingless bees, the rapid capping of brood cells could aid in controlling selfishness; to this end, we studied cell-sealing efficacy in Melipona bicolor. Execution of cell sealing was found to be both rapid and almost continuous. Comparing the performance of reproductive and non-reproductive workers, the former sealed the cells more efficiently when they contained their own eggs, but less so when the queens' eggs were involved. We argue that the occurrence of disruptions in cell sealing through self-serving reproductive workers is capable of undermining sealing efficacy as a policing instrument, thus making reproductive workers potential rogue individuals.

Binary and ternary inclusion complexes of dapsone in cyclodextrins and polymers: preparation, characterization and evaluation

Dapsone (DAP) is a synthetic sulfone drug with bacteriostatic activity, mainly against Mycobacterium leprae. In this study we have investigated the interactions of DAP with cyclodextrins, 2-hydroxypropyl-beta-cyclodextrin (HP beta CD) and beta-cyclodextrin (beta CD), in the presence and absence of water-soluble polymers, in order to improve its solubility and bioavailability. Solid systems DAP/HP beta CD and DAP/beta CD, in the presence or absence of polyvinylpyrrolidone (PVP K30) or hydroxypropyl methylcellulose (HPMC), were prepared. The binary and ternary systems were evaluated and characterized by SEM, DSC, XRD and NMR analysis as well as phase solubility assays, in order to investigate the interactions between DAP and the excipients in aqueous solution. This study revealed that inclusion complexes of DAP and cyclodextrins (HP beta CD and beta CD) can be produced in order to improve DAP solubility and bioavailability in the presence or absence of polymers (PVP K30 and HPMC). The more stable inclusion complex was obtained with HP beta CD, and consequently HP beta CD was more efficient in improving DAP solubility than beta CD, and the addition of polymers had no influence on DAP solubility or on the stability of the DAP/CDs complexes.

Engraftment of human adipose derived stem cells delivered in a hyaluronic acid preparation in mice

PURPOSE: To evaluate the implant of human adipose derived stem cells (ADSC) delivered in hyaluronic acid gel (HA), injected in the subcutaneous of athymic mice. METHODS: Control implants -HA plus culture media was injected in the subcutaneous of the left sub scapular area of 12 athymic mice. ADSC implants: HA plus ADSC suspended in culture media was injected in the subcutaneous, at the contra lateral area, of the same animals. With eight weeks, animals were sacrificed and the recovered implants were processed for extraction of genomic DNA, and histological study by hematoxilin-eosin staining and immunufluorescence using anti human vimentin and anti von Willebrand factor antibodies. RESULTS: Controls: Not visualized at the injection site. An amorphous substance was observed in hematoxilin-eosin stained sections. Human vimentin and anti von Willebrand factor were not detected. No human DNA was detected. ADSC implants - A plug was visible at the site of injection. Fusiform cells were observed in sections stained by hematoxilin- eosin and both human vimentin and anti von Willebrand factor were detected by immunofluorescence. The presence of human DNA was confirmed. CONCLUSION: The delivery of human adipose derived stem cells in preparations of hyaluronic acid assured cells engraftment at the site of injection.

Legal presumptions in national tax systems (Italy and Belgium) and in EU law

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

The Retirement Behaviour of Older Workers in Transitional Economies

Research has shown that public pay-as-you-go, defined-benefit pension plans penalise those who stay at work beyond a certain age by reducing the present discounted value of future retirement benefits. In discussions on the effectiveness of policies aimed at eliminating the age-dependency factor in workers' decisions to retire, it is often assumed either that the benefits in all future periods have the same weight in the present discounted value or that the discount rate is close to unity due to low real interest rates used in this case. Galuscak first considered the U.S. pension scheme, showing that discounting plays a crucial role since the formula for the present discounted value of future retirement benefits is sensitive to the discount rate used. He then analysed the role of social security incentives and retirement provisions on older workers' behaviour in the labour markets of the Czech and Slovak Republics and the effect of the macroeconomic environment on workers' decisions to retire. He calculated the optimal parameters of the Czech and Slovak pension rules and assessed the potential effectiveness of changes to the Czech scheme introduced in January 1996.

The Impact of Western Social Workers in Romania - a Fine Line between Empowerment and Disempowerment

Ideally the social work profession promotes social change, problem solving in human relationships and the empowerment and liberation of people to enhance their well-being (IFSW 2004). The social work practice, however, often proves to be different. Social workers are always in the danger to make decisions for their clients or define problems according to their own interpretation and world view. In quite a number of cases, the consequence of such a social work practice is that the clients feel disempowered rather than empowered. This dilemma is multiplying when western social workers get involved in developing countries. The potential that intervention, with the intention to empower and liberate the people, turns into disempowerment is tremendously higher because of the differences in tradition, culture and society, on the one side and the power imbalance between the ‘West’ and the ‘Rest’ on the other side. Especially in developing countries, where the vast majority of people live in poverty, many Western social workers come with a lot of sympathy and the idea to help the poor and to change the world. An example is Romania. After the collapse of communism in 1989, Romania was an economically, politically and socially devastated country. The pictures of the orphanages shocked the western world. As a result many Non-Governmental Organisations (NGOs), churches and individuals were bringing humanitarian goods to Romania in order to alleviate the misery of the Romanian people and especially the children. Since then, important changes in all areas of life have occurred, mostly with foreign financial aid and support. At the political level, democratic institutions were established, a liberal market economy was launched and laws were adapted to western standards regarding the accession into the European Union and the NATO. The western world has left its marks also at the grassroots level in form of NGOs or social service agencies established through western grants and individuals. Above and beyond, the presence of western goods and investment in Romania is omnipresent. This reflects a newly-gained freedom and prosperity - Romania profits certainly from these changes. But this is only one side of the medal, as the effect of westernisation contradicts with the Romanian reality and overruns many deep-rooted traditions, thus the majority of people. Moreover, only a small percentage of the population has access to this western world. Western concepts, procedures or interpretations are often highly differing from the Romanian tradition, history and culture. Nevertheless, western ideas seem to dominate the transition in many areas of daily life in Romania. A closer look reveals that many changes take place due to pressure of western governments and are conditioned to financial support. The dialectic relationship between the need for foreign aid and the implementation becomes very obvious in Romania and often leads, despite the substantial benefits, to unpredictable and rather negative side-effects, at a political, social, cultural, ecological and/or economic level. This reality is a huge dilemma for all those involved, as there is a fine line between empowering and disempowering action. It is beyond the scope of this journal to discuss the dilemma posed by Western involvement at all levels; therefore this article focuses on the impact of Western social workers in Romania. The first part consists of a short introduction to social work in Romania, followed by the discussion about the dilemma posed by the structure of project of international social work and the organisation of private social service agencies. Thirdly the experiences of Romanian staff with Western social workers are presented and then discussed with regard to turning disempowering tendencies of Western social workers into empowerment.

People with Disabilities and the Role of Social Workers in Lesotho

Après Pachaka (2003: 109), l' assemblé générale des nations unies a ratifié le programme d' action mondiale concernant les personnes avec des handicaps dans leur 37ième session 1982. Le but de ce programme est de promouvoir des mesures de prévention des handicaps, de réhabilitation et la réalisation des buts de la participation intégrale des personnes handicapées dans la vie sociale et du développement de l' égalité. Ce programme a mis en valeur que ces concepts devraient s' appliquer avec la même ampleur et urgence a tous les pays, indépendamment de niveau de développement. Pendant cet ère, l' attention et la conscience publique a été directé envers la nécessité de munir les personnes handicapées avec les mêmes opportunités a disposition aux autres citoyens. De suite, la décennie des nations unies pour personnes handicapées (1983-1992) a été mise en place. Néanmoins, la situation des personnes avec handicaps ne s'est guère amélioré depuis lors et leur nombre est actuellement en croissance.

Learning Curves of Temporary Workers in Manual Order Picking Activities

Person-to-stock order picking is highly flexible and requires minimal investment costs in comparison to automated picking solutions. For these reasons, tradi-tional picking is widespread in distribution and production logistics. Due to its typically large proportion of manual activities, picking causes the highest operative personnel costs of all intralogistics process. The required personnel capacity in picking varies short- and mid-term due to capacity requirement fluctuations. These dynamics are often balanced by employing minimal permanent staff and using seasonal help when needed. The resulting high personnel fluctuation necessitates the frequent training of new pickers, which, in combination with in-creasingly complex work contents, highlights the im-portance of learning processes in picking. In industrial settings, learning is often quantified based on diminishing processing time and cost requirements with increasing experience. The best-known industrial learning curve models include those from Wright, de Jong, Baloff and Crossman, which are typically applied to the learning effects of an entire work crew rather than of individuals. These models have been validated in largely static work environments with homogeneous work contents. Little is known of learning effects in picking systems. Here, work contents are heterogeneous and individual work strategies vary among employees. A mix of temporary and steady employees with varying degrees of experience necessitates the observation of individual learning curves. In this paper, the individual picking performance development of temporary employees is analyzed and compared to that of steady employees in the same working environment.