904 resultados para GST and incapacitated entities


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[Conclusion] We have explored two dimensions of the Australian OHS statutes which enable statutory OHS duties to reach more than one employer or self-employed person within a corporate group or network. First, most of the OHS statutes contain provisions extending the reach of employer’s duty beyond the employer’s employees. One legislative technique is to deem contractors and their employees to be employees of the principal contractor. Another imposes duties on employers and self-employed persons to persons who are not employees, so that employers and self-employed persons can be responsible for the OHS of firms, and those they engage, lower in the contractual chain. These duties are non-delegable, meaning that the principal contractor cannot seek to delegate OHS duties to firms lower in the contractual chain. Second, new Victorian ‘shadow officer’ provisions can be applied to remove difficulties and doubt as to the liability of partners in a partnership, officers of unincorporated associations, joint venturers, and holding and subsidiary companies within corporate groups. While the provisions can be argued simply to confirm that a partner who fails to take reasonable care in relation to OHS will be guilty of an offence, we demonstrate that there are very real benefits to having ‘shadow officer’ provisions which remove uncertainties about the liability of unincorporated associations, joint ventures and corporate groups. Perhaps most significantly, the Victorian corporate officer provisions have the potential to extend liability to individuals and other entities within organisational structures, where those individuals and entities make or participate in making decisions that affect the whole or a substantial part of the organisation’s business, and are responsible for an OHS offence having been committed, due to their failure to take reasonable care. We suggest that similar provisions should be included in all OHS statutes, to overcome at least some of the barriers limiting group responsibility for OHS statutory duties.

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As a key element in their response to new media forcing transformations in mass media and media use, newspapers have deployed various strategies to not only establish online and mobile products, and develop healthy business plans, but to set out to be dominant portals. Their response to change was the subject of an early investigation by one of the present authors (Keshvani 2000). That was part of a set of short studies inquiring into what impact new software applications and digital convergence might have on journalism practice (Tickle and Keshvani 2000), and also looking for demonstrations of the way that innovations, technologies and protocols then under development might produce a “wireless, streamlined electronic news production process (Tickle and Keshvani 2001).” The newspaper study compared the online products of The Age in Melbourne and the Straits Times in Singapore. It provided an audit of the Singapore and Australia Information and Communications Technology (ICT) climate concentrating on the state of development of carrier networks, as a determining factor in the potential strength of the two services with their respective markets. In the outcome, contrary to initial expectations, the early cable roll-out and extensive ‘wiring’ of the city in Singapore had not produced a level of uptake of Internet services as strong as that achieved in Melbourne by more ad hoc and varied strategies. By interpretation, while news websites and online content were at an early stage of development everywhere, and much the same as one another, no determining structural imbalance existed to separate these leading media participants in Australia and South-east Asia. The present research revisits that situation, by again studying the online editions of the two large newspapers in the original study, and one other, The Courier Mail, (recognising the diversification of types of product in this field, by including it as a representative of Newscorp, now a major participant). The inquiry works through the principle of comparison. It is an exercise in qualitative, empirical research that establishes a comparison between the situation in 2000 as described in the earlier work, and the situation in 2014, after a decade of intense development in digital technology affecting the media industries. It is in that sense a follow-up study on the earlier work, although this time giving emphasis to content and style of the actual products as experienced by their users. It compares the online and print editions of each of these three newspapers; then the three mastheads as print and online entities, among themselves; and finally it compares one against the other two, as representing a South-east Asian model and Australian models. This exercise is accompanied by a review of literature on the developments in ICT affecting media production and media organisations, to establish the changed context. The new study of the online editions is conducted as a systematic appraisal of the first level, or principal screens, of the three publications, over the course of six days (10-15.2.14 inclusive). For this, categories for analysis were made, through conducting a preliminary examination of the products over three days in the week before. That process identified significant elements of media production, such as: variegated sourcing of materials; randomness in the presentation of items; differential production values among media platforms considered, whether text, video or stills images; the occasional repurposing and repackaging of top news stories of the day and the presence of standard news values – once again drawn out of the trial ‘bundle’ of journalistic items. Reduced in this way the online artefacts become comparable with the companion print editions from the same days. The categories devised and then used in the appraisal of the online products have been adapted to print, to give the closest match of sets of variables. This device, to study the two sets of publications on like standards -- essentially production values and news values—has enabled the comparisons to be made. This comparing of the online and print editions of each of the three publications was set up as up the first step in the investigation. In recognition of the nature of the artefacts, as ones that carry very diverse information by subject and level of depth, and involve heavy creative investment in the formulation and presentation of the information; the assessment also includes an open section for interpreting and commenting on main points of comparison. This takes the form of a field for text, for the insertion of notes, in the table employed for summarising the features of each product, for each day. When the sets of comparisons as outlined above are noted, the process then becomes interpretative, guided by the notion of change. In the context of changing media technology and publication processes, what substantive alterations have taken place, in the overall effort of news organisations in the print and online fields since 2001; and in their print and online products separately? Have they diverged or continued along similar lines? The remaining task is to begin to make inferences from that. Will the examination of findings enforce the proposition that a review of the earlier study, and a forensic review of new models, does provide evidence of the character and content of change --especially change in journalistic products and practice? Will it permit an authoritative description on of the essentials of such change in products and practice? Will it permit generalisation, and provide a reliable base for discussion of the implications of change, and future prospects? Preliminary observations suggest a more dynamic and diversified product has been developed in Singapore, well themed, obviously sustained by public commitment and habituation to diversified online and mobile media services. The Australian products suggest a concentrated corporate and journalistic effort and deployment of resources, with a strong market focus, but less settled and ordered, and showing signs of limitations imposed by the delay in establishing a uniform, large broadband network. The scope of the study is limited. It is intended to test, and take advantage of the original study as evidentiary material from the early days of newspaper companies’ experimentation with online formats. Both are small studies. The key opportunity for discovery lies in the ‘time capsule’ factor; the availability of well-gathered and processed information on major newspaper company production, at the threshold of a transformational decade of change in their industry. The comparison stands to identify key changes. It should also be useful as a reference for further inquiries of the same kind that might be made, and for monitoring of the situation in regard to newspaper portals on line, into the future.

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Patent law has a significant instrumental and symbolic role in regulating nanotechnology. A 2011 report of the United States Federal Trade Commission noted that ‘the patent system plays a critical role in promoting innovation across industries from biotechnology to nanotechnology, and by entities from large corporations to independent inventors’. This chapter considers the much contested legal, ethical and social issues involved with regulating the patenting of nanotechnology. Section I considers the efforts of patent offices to classify nanotechnology and the empirical evidence about patent filing rates. Section II examines whether there is a ‘tragedy of the anticommons’ emerging in respect of nanotechnology. It contemplates access mechanisms – such as the defence of experimental use, patent pools, open innovation models and technology transfer. Section III explores ethical and social concerns associated with nanotechnology – in particular, issues about the impact upon human health and the environment.

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The paper presents a method for transmission loss charge allocation in deregulated power systems based on Relative Electrical Distance (RED) concept. Based on RED between the generator and load nodes and the predefined bilateral power contracts, charge evaluation is carried out. Generally through some power exchange mechanism a set of bilateral contracts are determined that facilitate bilateral agreements between the generation and distribution entities. In this paper the possible charges incurred in meeting loads like generation charge, transmission charge and charge due to losses are evaluated. Case studies have been carried out on a few practical equivalent systems. Due to space limitation results for a sample 5 bus system are presented considering ideal load/generation power contracts and deviated load/generation power contracts. Extensive numerical testing indicates that the proposed allocation scheme produces loss allocations that are appropriate and that behave in a physically reasonable manner.

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Abstract L-14, a 14-kDa S-type lectin shows the jelly roll tertiary structural fold akin to legume lectins yet, unlike them, it does not dissociate on thermal unfolding. In the absence of ligand L-14 displays denaturation transitions corresponding to tetrameric and octameric entities. The presence of complementary ligand reduces the association of L-14, which is in stark contrast with legume lectins where no alterations in quaternary structures are brought about by saccharides. From the magnitude of the increase in denaturation temperature induced by disaccharides the binding constants calculated from differential scanning calorimetry are comparable with those extrapolated from titration calorimetry indicating that L-14 interacts with ligands essentially in the folded state.

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A supply chain ecosystem consists of the elements of the supply chain and the entities that influence the goods, information and financial flows through the supply chain. These influences come through government regulations, human, financial and natural resources, logistics infrastructure and management, etc., and thus affect the supply chain performance. Similarly, all the ecosystem elements also contribute to the risk. The aim of this paper is to identify both performances-based and risk-based decision criteria, which are important and critical to the supply chain. A two step approach using fuzzy AHP and fuzzy technique for order of preference by similarity to ideal solution has been proposed for multi-criteria decision-making and illustrated using a numerical example. The first step does the selection without considering risks and then in the next step suppliers are ranked according to their risk profiles. Later, the two ranks are consolidated into one. In subsequent section, the method is also extended for multi-tier supplier selection. In short, we are presenting a method for the design of a resilient supply chain, in this paper.

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The evidence collected concerning the biocentric judgment that young children express when evaluating human actions on the environment leads some scholars to suggest that an essential understanding of the notion of living beings should appear earlier than previously believed. This research project aims to study that assumption. To this end, young children’s choice when they are put in situation of having to compare and choose the most negative option between environmentally harmful actions and the breaking of social conventions are examined. Afterwards, the results are categorized in relation to those obtained from the study of children’s grasp of the distinction between living beings and inanimate entities. The data is analysed according to the individuals’ age and overall, it suggests a lack of relationship between environmental judgment and the understanding of the concept of living beings. The final results are discussed in keeping with recent research in the field of moral development that underscores the role that unconscious emotional processing plays in the individual’s normative judgment.

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The copolymer poly(L-lactic acid)-b-poly(L-cysteine) (PLA-b-PCys) was co-electrospun with PLGA into ultrafine fibers. The reduced glutathione (GSH) was conjugated to the fiber surfaces via disulfide bonds. The glutathione S-transferase (GST) was captured onto the GSH fibers via specific substrate-enzyme interaction between the bound GSH and GST. The captured GST was eluted with free GSH aqueous solution and lyophilized to get pure GST powders. The results show that the GSH moieties on the fiber surface retain the bioactivity of the free GSH and thus they can bind specifically with GST and the GST in solution is captured onto the fiber surface. In addition, the bound GSH is not as active as free GSH so that the captured GST can be eluted off from the fiber by free GSH aqueous solution. Based on this principle, GST itself or its fused proteins can be separated and purified very easily. The preliminary purification efficiency is 6.5 mg center dot(g(PCys))(-1). Further improvements are undertaken.

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The effects of in vivo exposure of Mytilus galloprovincialis to two anionic surfactants (SDBS and SDS) on the molecular biomarker system were studied. After continuous exposure for 72 days, activities/levels of GST, GPx and GSH were significantly higher than in corresponding control groups following exposure to 3.000 mg/L SDS and SDBS. Activities of SOD and CAT were significantly inhibited by experimental SDBS (except CAT in 0.100 mg/L group), but not by SDS. Statistical analysis of enzyme activities/levels suggested that there were significant positive relationships between GST and GPx, and negative relationships were found between GSH and CAT, GSH and SOD. Amplified fragment length polymorphism (AFLP) results showed that a greater genotoxic effect was observed for SDBS than for SDS. Based on the above results, the biomarker system of mussels can be affected by the two anionic surfactants (>= 3.000 mg/L); it was more easily affected by SDBS than by SDS. Crown Copyright (C) 2009 Published by Elsevier Inc. All rights reserved.

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The need for chemical and biological entities of predetermined selectivity and affinity towards target analytes is greater than ever, in applications such as environmental monitoring, bioterrorism detection and analysis of natural toxin contaminants in the food chain.

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O principal objectivo desta dissertação foi estudar a acumulação de mercúrio em vários tecidos de peixes marinhos, a sua relação com factores biológicos e as respectivas respostas bioquímicas. O trabalho realizado permitiu obter novos conhecimentos sobre a acumulação de mercúrio em peixes, possibilitando avaliar a influência da biodisponibilidade do elemento e as suas possíveis implicações no ambiente. O trabalho foi desenvolvido na Ria de Aveiro (Portugal), uma zona costeira onde existe um gradiente ambiental de mercúrio, o que oferece a oportunidade de estudar a sua acumulação e os seus efeitos tóxicos em condições realísticas. As amostragens foram efectuadas em dois locais considerados críticos em termos de contaminação por mercúrio – Largo do Laranjo (L1 e L2) e num local afastado da principal fonte de poluição, usado como termo de comparação (Referência; R); L1 e L2 corresponderam a locais moderadamente e altamente contaminados, respectivamente. Foram escolhidos juvenis de duas espécies ecologicamente diferentes e representativas da comunidade piscícola local, a tainha garrento (Liza aurata) e o robalo (Dicentrarchus labrax). Em cada local foram recolhidas amostras de água e de sedimento para determinação de mercúrio. Foram quantificadas as concentrações de mercúrio total (T-Hg) e orgânico (O-Hg) em vários tecidos dos peixes, escolhidos tendo em conta a sua função relativamente à toxicocinética e toxicodinâmica de metais. As respostas antioxidantes (Catalase- CAT, glutationa peroxidase- GPx, glutationa reductase- GR, glutationa –S-transferase- GST e conteúdo em glutationa total- GSHt), o dano peroxidativo (LPO) e o conteúdo em metalotioninas (MTs) foram também avaliados. A acumulação de T-Hg foi semelhante para as duas espécies de peixes estudadas, embora D. labrax tenha apresentado concentrações tendencialmente maiores. Ambas as espécies demonstraram capacidade de reflectir o grau de contaminação ambiental existente, indicando claramente que a acumulação depende da concentração ambiental. A acumulação revelou-se específica de cada tecido. O padrão da acumulação em L. aurata foi rim > fígado > músculo > cérebro > guelras > sangue e em D. labrax foi fígado > rim > músculo > cérebro ≈ guelras > sangue. Relativamente à acumulação de OHg, verificou-se que D. labrax exibiu concentrações mais elevadas que L. aurata. Todos os tecidos foram capazes de reflectir diferenças entre R e L2. Os níveis de O-Hg no fígado, músculo e nos conteúdos intestinais foram diferentes entre espécies, sendo mais elevados para D. labrax. As guelras e o intestino foram os tecidos onde se obtiveram os valores mais baixos de O-Hg e observaram-se valores idênticos para as duas espécies. Com excepção das guelras, as concentrações de O-Hg variaram em função do valor observado nos conteúdos intestinais, indicando que a alimentação é a via dominante da acumulação. As concentrações de O-Hg nos conteúdos intestinais revelaram ser uma informação relevante para prever a acumulação de O-Hg nos tecidos, pois verificou-se uma razão praticamente constante entre o teor de mercúrio no fígado, no músculo e nos conteúdos intestinais. A percentagem de O-Hg no músculo e no fígado variou de acordo com o grau de contaminação ambiental e com o tipo de assimilação preferencial do elemento (alimentação vs. água), sugerindo que o fígado exerce um papel protector em relação à acumulação de mercúrio nos outros órgãos. Ambas as espécies de peixes demonstraram ser boas sentinelas da contaminação ambiental com mercúrio (T-Hg e O-Hg), sendo o cérebro e o músculo os tecidos que melhor reflectiram o grau de acumulação com o elemento. A análise conjunta dos dados de bioacumulação e de respostas ao stress oxidativo permitiram estabelecer uma relação entre as concentrações de mercúrio nas guelras, fígado, rim e cérebro e a sua toxicidade. As respostas do cérebro aos efeitos tóxicos do mercúrio revelaram ser específicas de cada espécie. Enquanto que para o cérebro de L. aurata se verificou um decréscimo de todos os parâmetros antioxidantes estudados nos locais contaminados, sem haver evidência de qualquer mecanismo compensatório, no D. labrax observaram-se respostas ambivalentes, que indicam por um lado a activação de mecanismos adaptativos e, por outro, o decréscimo das respostas antioxidantes, ou seja, sinais de toxicidade. Embora em ambas as espécies de peixe fosse evidente uma condição pró-oxidante, o cérebro parece possuir mecanismos compensatórios eficientes, uma vez que não se verificou peroxidação lipídica. As respostas antioxidantes do cérebro de D. labrax foram comparadas em diferentes períodos do ano - quente vs. frio. O período quente mostrou ser mais crítico, uma vez que no período frio não se verificaram diferenças nas respostas entre locais, ou seja, a capacidade antioxidante do cérebro parece ser influenciada pelos factores ambientais. As guelras revelaram susceptibilidade à contaminação por mercúrio, uma vez que se verificou uma tendência para o decréscimo da actividade de CAT em L2 e ausência de indução em L1. O fígado e o rim demonstraram mecanismos adaptativos face ao grau de contaminação moderada (L1), evidenciados pelo aumento de CAT. O rim também demonstrou adaptabilidade face ao grau elevado de contaminação (L2), uma vez que se verificou um aumento GST. Embora o grau de susceptibilidade tenha sido diferente entre os órgãos, não se verificou peroxidação lipídica em nenhum. A determinação do conteúdo em MTs em D. labrax e em L. aurata revelou que este parâmetro depende não só da espécie, mas também do tecido em causa. Assim, em D. labrax foi observado um decréscimo de MTs no cérebro, bem como a incapacidade de síntese de MTs no sangue, guelras, fígado, rim e músculo. Em L. aurata observou-se um aumento do conteúdo em MTs no fígado e no músculo. Estes resultados indicam que a aplicabilidade das MTs como biomarcador de exposição ao mercúrio parece ser incerta, revelando limitações na capacidade de reflectir os níveis de exposição ao metal e por consequência o grau de acumulação. Este trabalho comprova a necessidade de se integrarem estudos de bioacumulação com biomarcadores de efeitos, de modo a reduzir os riscos de interpretações erróneas, uma vez que as respostas nem sempre ocorrem para os níveis mais altos de contaminação ambiental com mercúrio.

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Tese de doutoramento, Ciências Biomédicas (Bioquímica Médica), Universidade de Lisboa, Faculdade de Medicina, 2014

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Animism is a form of traditional spiritual belief that receives welcome treatment here. The observations of Victorian ethnologist travellers on the local peoples they regarded as primitive was analysed by Sir Edward (E. B.) Tylor, in Primitive Culture (1871) which established the working definition of animism followed by later generations of scholars. This came from the observation that non-scientific people did not always draw sharp distinctions between human persons and other entities such as animals, trees and even rocks but imbued these with soul. The latin anima, ‘soul, spirit’ provided the title of what was assumed to be a primitive religion, animism. The study being reviewed recognizes apparent connections within deep history between Siberia and the Amazon, and uses contemporary social anthropology to clarify assumptions about animism. This book on animism in two shamanic cultures explores personhood and the relations in pre-scientific human thought between humans and non-humans, in contexts where non-humans can be regarded as social persons (p.2).

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It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

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Background: Antioxidant status can be used as a biomarker to assess chronic disease risk and diet can modulate antioxidant defence. Objective: To examine effects of vegetarian diet and variations in the habitual intakes of foods and nutrients on blood antioxidants. Subjects and Setting: Thirty-one vegetarians (including six vegans) and 58 omnivores, non-smokers, in Northern Ireland. Design: A diet history method was used to assess habitual diet. Antioxidant vitamins, carotenoids, uric acid, zinc-and ferric-reducing ability of plasma (FRAP) were measured in fasting plasma and activities of glutathione peroxidase (GPX), superoxide dismutase ( SOD) and glutathione S-transferase (GST) and level of reduced glutathione (GSH) were measured in erythrocytes. Results: Vegetarians had approximately 15% higher levels of plasma carotenoids compared with omnivores, including lutein (P <= 0.05), a-cryptoxanthin (P <= 0.05), lycopene (NS), alpha-carotene (NS) and beta-carotene (NS). The levels/activities of all other antioxidants measured were similar between vegetarians and omnivores. Total intake of fruits, vegetables and fruit juices was positively associated with plasma levels of several carotenoids and vitamin C. Intake of vegetables was positively associated with plasma lutein, alpha-cryptoxanthin, alpha-carotene and beta-carotene, whereas intake of fruits was positively associated with plasma beta-cryptoxanthin. Intake of tea and wine was positively associated with FRAP value, whereas intake of herbal tea associated positively with plasma vitamin C. Intakes of meat and fish were positively associated with plasma uric acid and FRAP value. Conclusions: The overall antioxidant status was similar between vegetarians and omnivores. Good correlations were found between intakes of carotenoids and their respective status in blood.