868 resultados para Rent and Property taxes


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Approximately 5% of Australian national greenhouse gas (GHG) emissions are derived from the northern beef industry. Improving the reproductive performance of cows has been identified as a key target for increasing profitability, and this higher efficiency is also likely to reduce the GHG emissions intensity of beef production. The effects of strategies to increase the fertility of breeding herds and earlier joining of heifers as yearlings were studied on two properties at Longreach and Boulia in western Queensland. The beef production, GHG emissions, emissions intensity and profitability were investigated and compared with typical management in the two regions. Overall weaning rates achieved on the two properties were 79% and 74% compared with typical herd weaning rates of 58% in both regions. Herds with high reproductive performance had GHG emissions intensities (t CO2-e t–1 liveweight sold) 28% and 22% lower than the typical herds at Longreach and Boulia, with most of the benefit from higher weaning rates. Farm gross margin analysis showed that it was more profitable, by $62 000 at Longreach and $38 000 at Boulia, to utilise higher reproductive performance to increase the amount of liveweight sold with the same number of adult equivalents compared with reducing the number of adult equivalents to maintain the same level of liveweight sold and claiming a carbon credit for lower farm emissions. These gains achieved at two case study properties which had different rainfall, country types, and property sizes suggest similar improvements can be made on-farm across the Mitchell Grass Downs bioregion of northern Australia.

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Con la presencia de asentamientos hidroeléctricos en su territorio, los municipios del oriente y nordeste antioqueño han visto afectada su estructura tributaria y territorial, a pesar de la reglamentación compen­satoria del sector eléctrico. Este artículo, analiza los efectos tributarios generados por la compensación del impuesto predial. Para lograrlo se revisan los montos recibidos por los municipios de las empresas generadoras y se realiza una indagación empírica del impuesto bajo los escenarios con y sin asenta­mientos hidroeléctricos. De esta forma se determina el diferencial tributario. Se concluye que, además de la insuficiencia de las transferencias para compensar la pérdida del capital natural de las cuencas hidroeléctricas, la expansión del sector eléctrico genera regresividad tributaria, por causa de privilegios y exenciones concebidos por las Leyes.

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This study focuses on the intersection of the politics and culture of open public space with race relations in the United States from 1900 to 1941. The history of McMillan Park in Washington, D.C. serves as a lens to examine these themes. Ultimately, the park’s history, as documented in newspapers, interviews, reports, and photographs, reveals how white residents attempted to protect their dominance in a racial hierarchy through the control of both the physical and cultural elements of public recreation space. White use of discrimination through seemingly neutral desires to protect health, safety, and property values, establishes a congruence with their defense of residential property. Without similar access to legal methods, African Americans acted through direct action in gaps of governmental control. Their use of this space demonstrates how African-American residents of Washington and the United States contested their race, recreation, and spatial privileges in the pre-World War II era.

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The Florida Everglades is a highly diverse socionatural landscape that historically spanned much of the south Florida peninsula. Today, the Florida Everglades is an iconic but highly contested conservation landscape. It is the site of one of the world’s largest publicly funded ecological restoration programs, estimated to cost over $8 billion (U.S. GAO 2007), and it is home to over two million acres of federally protected lands, including the Big Cypress National Preserve and Everglades National Park. However, local people’s values, practices and histories overlap and often conflict with the global and eco-centric values linked to Everglades environmental conservation efforts, sparking environmental conflict. My dissertation research examined the cultural politics of nature associated with two Everglades conservation and ecological restoration projects: 1) the creation and stewardship of the Big Cypress National Preserve, and 2) the Tamiami Trail project at the northern boundary of Everglades National Park. Using multiple research methods including ethnographic fieldwork, archival research, participant observation, surveys and semi-structured interviews, I documented how these two projects have shaped environmental claims-making strategies to Everglades nature on the part of environmental NGOs, the National Park Service and local white outdoorsmen. In particular, I examined the emergence of an oppositional white identity called the Gladesmen Culture. My findings include the following: 1) just as different forms of nature are historically produced, contingent and power-laden, so too are different claims to Everglades nature; 2) identity politics are an integral dimension of Everglades environmental conflicts; and 3) the Big Cypress region’s history and contemporary conflicts are shaped by the broader political economy of development in south Florida. My dissertation concluded that identity politics, class and property relations have played a key, although not always obvious, role in shaping Everglades history and environmental claims-making, and that they continue to influence contemporary Everglades environmental conflicts.

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En este artículo se plantean los elementos fundamentales que deben contener un plan de transporte, dentro del contexto de los Planes Reguladores en Costa RicaSe pretende que este documento sirva de guía metodológica en la elaboración de los planes reguladores, en la sección correspondiente al transporte y la vialidad. Actualmente existe un vacío teórico metodológico que se refleja en una ambigüedad conceptual y en una falta de rigurosidad metodológica, provocada por la interpretación que cada uno hace de las diferentes leyes de la planificación urbana que existen en nuestro país. Con el traspaso de los recursos obtenidos de la ley de bienes inmuebles a las municipalidades, se hace imperativo que la mayoría de las municipalidades, que no han elaborado un plan regulador, se aboquen a hacerlo y que numerosos consultores privados e institutos y escuelas universitarias ofrezcan esos servicios.El trabajo recoge la experiencia de varios años de investigación en ese campo y la participación en numerosos congresos y conferencias a nivel nacional e internacional.ABSTRACT:This article dcals with the principal elements which a transportation plan should contain, within the context of regulatory plan in Costa Rica.It is hoped that thís document wilI gcncrally serve as a methological guide for the design of thosc rcgulatory plans, and particulary with regard to the scction dealing with transportation and roadways.There exists at prcsent a theoretical and methodological vacuum in this area which is reflected in a conceptual ambiguity and lack of methodological discipline, due to the various individual interpretations applied to ihose urban planning laws which do exist in this country.Statutory revisions now prov ide for the allocation of proceeds from real property taxes to the municipalities, thus making it emperative that those local governments which have not done so, promptly design their own regulatory plan, and that public and private consultants, as well as institutions of learning and research, offer their specialized expertise to this effort.Morever, this anide presents the results of many years of research in Ihis area in addition to the lessons learned from a continuing participation in conferences, seminars and events of a similar nature, heid at both national and international leveis.

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Risk equations have been developed to assist in determining fitness for work of people with diseases that may cause rapid loss of control. The four equations calculate the frequency of fatal injury to the person with the disease, the frequency of fatal injury to colleagues in the workplace, and the cost of fatal injury and property damage to the employer, it is suggested that the additional risk of fatal injury to the person with the disease should not exceed the fatal injury rate in high-risk industries such as forestry, fishing and mining. it is also suggested that the additional risk of fatal injury to each colleague should be no more than one-tenth of the fatal injury rate due to motor vehicle accidents in the community. Two hypothetical case examples are given, demonstrating the use of the equations. The equations highlight the need to examine the risks associated with individuals, their specific jobs and their workplaces. They also highlight significant uncertainties in the determination of fitness, which perhaps have been underestimated in the past. Wherever possible, redundant defences should be utilized to prevent accidents in the event of sudden incapacity.

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The activated sludge comprises a complex microbiological community. The structure (what types of microorganisms are present) and function (what can the organisms do and at what rates) of this community are determined by external physico -chemical features and by the influent to the sewage treatment plant. The external features we can manipulate but rarely the influent. Conventional control and operational strategies optimise activated sludge processes more as a chemical system than as a biological one. While optimising the process in a short time period, these strategies may deteriorate the long-term performance of the process due to their potentially adverse impact on the microbial properties. Through briefly reviewing the evidence available in the literature that plant design and operation affect both the structure and function of the microbial community in activated sludge, we propose to add sludge population optimisation as a new dimension to the control of biological wastewater treatment systems. We stress that optimising the microbial community structure and property should be an explicit aim for the design and operation of a treatment plant. The major limitations to sludge population optimisation revolve around inadequate microbiological data, specifically community structure, function and kinetic data. However, molecular microbiological methods that strive to provide that data are being developed rapidly. The combination of these methods with the conventional approaches for kinetic study is briefly discussed. The most pressing research questions pertaining to sludge population optimisation are outlined. (C) 2002 Elsevier Science Ltd. All rights reserved.

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Acknowledging and describing the ways that women shape relations of power and property can add to understandings of how local communities create and experience globalisation. In this paper I examine how relations of power are actively and discursively constructed within Kunieacute households in New Caledonia, how they are inscribed by gender, and link them to local narrativisations of progress.

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Esta dissertação volta-se para a investigação da modernização da cidade de Vitória durante a passagem do século XIX ao XX. Trata-se, especificamente, da tentativa de compreender a modernização de Vitória no seu conteúdo arcaico, no sentido de, no conjunto das estratégias do poder, preservarem-se interesses de estruturas sociais anteriores, para um novo contexto econômico e sociopolítico. O referencial teórico de análise pressupôs apreender a cidade (seu espaço construído) articulada à estrutura econômica, enquanto condições urbanas necessárias à reprodução do capital. Para tal efeito, foi necessário compreender as implicações da metamorfose da riqueza, representada anteriormente pela propriedade do escravo e transferida para a propriedade da terra. Nessa tarefa, investigamos a hegemonia dos interesses da instância mercantil-exportadora do capital que dominou o aparelho de Estado e dirigiu o processo. A interferência dessa fração do capital no processo foi compreendida a partir da estruturação do poder no Espírito Santo processada na reorganização das bases da produção de café na transição do trabalho escravo para o livre. Através da modernização da cidade, foram criadas novas alternativas de valorização do capital por intermédio da construção da cidade (habitações, edifícios públicos, infraestrutura e serviços urbanos). Contudo, não se verificou de forma significativa desdobramento do excedente acumulado na esfera do comércio em atividades produtivas modernas (multiplicadoras da riqueza). Nesse processo, surge a perspectiva de a valorização da propriedade imobiliária como expressão do desenvolvimento das condições gerais da produção e da reprodução do trabalho possibilitar rendas futuras crescentes ao capital. O que indica uma urbanização fundamentalmente dominada pelos interesses mercantil-exportadores e patrimonialistas, revelando um forte traço de atraso da modernização da cidade em seu papel de centro comercial da economia regional.

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Dissertação de Mestrado, Vulcanologia e Riscos Geológicos, 25 de Novembro de 2013, Universidade dos Açores.

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Mestrado em Segurança e Higiene no Trabalho

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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica

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Mestrado em Fiscalidade

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Este artigo tem por objectivo averiguar se uma redução nos impostos sobre o trabalho, capital e consumo poderão afectar permanentemente o crescimento económico, validando o paradigma do crescimento endógeno ou, se pelo contrário, afectam apenas o nível de output (teoria do crescimento exógeno). Recorrendo às taxas efectivas de impostos sobre as funções económicas estimadas por Martinez-Mongay (2000) e à estimação de modelos dinâmicos de séries temporais, que permitem estudar os efeitos de curto e de longo prazo, os resultados obtidos para 14 Estados-Membros da União Europeia dos 15, no período 1970-2000, sugerem a validação do paradigma de crescimento endógeno. Em particular, a redução dos impostos sobre o trabalho e o capital poderia estimular o crescimento económico de longo prazo.