934 resultados para Tax on circulation of goods and services


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El crecimiento acelerado de las ciudades ha incidido en la transformación de las condiciones urbanas haciendo de la expansión y conformación de asentamientos más complejos algo inminente. Bogotá es un buen ejemplo de una ciudad ha crecido sobre su región, generando actividades económicas complementarias, que han venido especializando a los diferentes municipios en actividades productivas y de servicios. Una de las mayores demandas en la prestación de bienes y servicios, tiene que ver con el tema de la recreación, específicamente el Turismo.

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Mediante este proyecto, se hace un análisis de la industria automotriz en Colombia, cómo se puede ver afectada y cuáles serán los pros y contras ante la puesta en ejecución del Tratado de Libre Comercio con la República de Corea, tomando como base diferentes agentes que incursionan directamente en la industria mencionada, como lo son sus consumidores, los comerciantes, productores (ensambladoras) y el gobierno nacional. Igualmente, la globalización como aspecto fundamental para las economías mundiales, genera la apertura de estas y afianza a su vez la firma de diferentes tratados que permitan mejorar el comercio y bajar los precios de bienes y servicios entre países; pero en este caso dicha apertura, puede no ser beneficiosa para la industria automotriz colombiana debido a las grandes diferencias en capacidad de producción y tecnología entre ambos países. Por lo anterior, se realizan comparaciones entre las dos economías y sus industrias (la automotriz), para encontrar los puntos en los cuales Colombia es más débil y buscar estrategias que permitan contrarrestar los efectos negativos que puede traer consigo el Tratado de Libre Comercio, así mismo, buscar oportunidades para mejorar el desarrollo tecnológico y de esta manera incentivar la inversión para consolidar dicha industria en el mercado.

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El autor aborda en este artículo cuestiones atinentes al espacio, la geografía y la organización del territorio a partir del tema del desarrollo. Para fundamentar su tesis según la cual varios de los factores que impulsan la globalización tienen una base territorial, como el comercio internacional de bienes y servicios, el cambio tecnológico o los flujos internacionales, apela a las categorías del desarrollo social y las sitúa en dos dimensiones. En una primera instancia, el autor toma en cuenta la lógica intranacional de despliegue de los factores políticos, ambientales y comerciales; en un segundo momento destaca el papel de las regiones y las localidades en la reconstrucción del sistema económico mundial para concluir que en un contexto todavía incierto se destaca la configuración de regiones megapolitanas que funcionan como motores regionales en la nueva economía global.---The author handles this article with questions that regard space,geography and territorial organisation based on the topic of development. To support his thesis that refers to the way in which various factors that give an impulse to globalisation have a territorial base, such as the international commerce of goods and services, technological change or international networks, the author utilises social development categories and places them in two dimensions. Initially, the author takes into account the international logic of the development of commercial, environment and political factors. Secondly, he emphasizes the role of regions and localities in the reconstruction of the global economic system to conclude that in a present uncertain context it is worth pointing out the configuration of megapolitanregions that function as regional motors in a new global economy.

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A presente dissertação procura compreender o grau de aceitação dos consumidores na comunidade moçambicana em relação à recente abordagem da internet nos meios de comunicação. Desta forma, o objetivo principal deste trabalho consistiu em avaliar o impacto do internet marketing no comportamento dos consumidores, assumindo como ponto de partida e suporte, estudos já realizados e aplicados em Portugal. Divagando sobre a problemática foi traçada a seguinte questão de partida para a investigação em curso: De que forma o aparecimento do internet marketing veio afetar o comportamento do consumidor atual em Moçambique? O uso da internet está a crescer rapidamente em todo mundo, assumindo deste modo um papel primordial no quotidiano dos consumidores e como consequência tem impulsionado a alteração dos seus padrões de consumo. O mesmo comportamento dos consumidores tem vindo a modificar a forma como o indivíduo vê a compra de bens e serviços, podendo dizer-se que o consumidor atual passou claramente a assumir as suas próprias escolhas, segundo as suas reais necessidades. Assente nesta tendência do meio digital, surge-nos um novo tipo de consumidor, mais autónomo, inteligente, exigente e informado, o consumidor 2.0. Como conclusão deste estudo, aplicado à realidade moçambicana, iremos constatar que apesar da crescente utilização deste novo método de comunicação o país e a população em geral ainda não estão preparados para esta nova abordagem do marketing.

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Proteomic analysis using electrospray liquid chromatography-mass spectrometry (ESI-LC-MS) has been used to compare the sites of glycation (Amadori adduct formation) and carboxymethylation of RNase and to assess the role of the Amadori adduct in the formation of the advanced glycation end-product (AGE), N-is an element of-(carboxymethyl)lysine (CIVIL). RNase (13.7 mg/mL, 1 mM) was incubated with glucose (0.4 M) at 37 degreesC for 14 days in phosphate buffer (0.2 M, pH 7.4) under air. On the basis of ESI-LC-MS of tryptic peptides, the major sites of glycation of RNase were, in order, K41, K7, K1, and K37. Three of these, in order, K41, K7, and K37 were also the major sites of CIVIL formation. In other experiments, RNase was incubated under anaerobic conditions (1 mM DTPA, N-2 purged) to form Amadori-modified protein, which was then incubated under aerobic conditions to allow AGE formation. Again, the major sites of glycation were, in order, K41, K7, K1, and K37 and the major sites of carboxymethylation were K41, K7, and K37. RNase was also incubated with 1-5 mM glyoxal, substantially more than is formed by autoxidation of glucose under experimental conditions, but there was only trace modification of lysine residues, primarily at K41. We conclude the following: (1) that the primary route to formation of CIVIL is by autoxidation of Amadori adducts on protein, rather than by glyoxal generated on autoxidation of glucose; and (2) that carboxymethylation, like glycation, is a site-specific modification of protein affected by neighboring amino acids and bound ligands, such as phosphate or phosphorylated compounds. Even when the overall extent of protein modification is low, localization of a high proportion of the modifications at a few reactive sites might have important implications for understanding losses in protein functionality in aging and diabetes and also for the design of AGE inhibitors.

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In this article the authors argue that L1 transfer from English is not only important in the early stages of L2 acquisition of Spanish, but remains influential in later stages if there is not enough positive evidence for the learners to progress in their development (Lefebvre, White, & Jourdan, 2006). The findings are based on analyses of path and manner of movement in stories told by British students of Spanish (N = 68) of three different proficiency levels. Verbs that conflate motion and path, on the one hand, are mastered early, possibly because the existence of Latinate path verbs, such as enter and ascend in English, facilitate their early acquisition by British learners of Spanish. Contrary to the findings of Cadierno (2004) and Cadierno and Ruiz (2006), the encoding of manner, in particular in boundary crossing contexts, seems to pose enormous difficulties, even among students who had been abroad on a placement in a Spanish-speaking country prior to the data collection. An analysis of the frequency of manner verbs in Spanish corpora shows that one of the key reasons why students struggle with manner is that manner verbs are so infrequent in Spanish. The authors claim that scarce positive evidence in the language exposed to and little or no negative evidence are responsible for the long-lasting effect of transfer on the expression of manner.

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My thesis uses legal arguments to demonstrate a requirement for recognition of same-sex marriages and registered partnerships between EU Member States. I draw on the US experience, where arguments for recognition of marriages void in some states previously arose in relation to interracial marriages. I show how there the issue of recognition today depends on conflicts of law and its interface with US constitutional freedoms against discrimination. I introduce the themes of the importance of domicile, the role of the public policy exception, vested rights, and relevant US constitutional freedoms. Recognition in the EU also depends on managing the tension between private international law and freedoms guaranteed by higher norms, in this case the EU Treaties and the European Convention on Human Rights. I set out the inconsistencies between various private international law systems and the problems this creates. Other difficulties are caused by the use of nationality as a connecting factor to determine personal capacity, and the overuse of the public policy exception. I argue that EU Law can constrain the use of conflicts law or public policy by any Member State where these are used to deny effect to same-sex unions validly formed elsewhere. I address the fact that family law falls only partly within Union competence, that existing EU Directives have had limited success at achieving full equality and that powers to implement new measures have not been used to their full potential. However, Treaty provisions outlawing discrimination on grounds of nationality can be interpreted so as to require recognition in many cases. Treaty citizenship rights can also be interpreted favourably to mandate recognition, once private international law is itself recognised as an obstacle to free movement. Finally, evolving interpretations of the European Convention on Human Rights may also support claims for cross-border recognition of existing relationships.

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Objectives: Early weaning (EW) increases proliferation of the gastric epithelium in parallel with higher expression of transforming growth factor alpha and its receptor epidermal growth factor receptor (EGFR). The primary objective of the present study was to examine involvement of EGFR signalling in regulating mucosal cell proliferation during the early weaning period. Materials and methods: Fifteen-day-old rats were split into two groups: suckling (control) and EW, in which pups were separated from the dam. Animals were killed daily until the 18th day, 3 days after onset of treatment. To investigate the role of EGFR in proliferation control, EW pups were injected with AG1478, an EGFR inhibitor; signalling molecules, proliferative indices and cell cycle-related proteins were evaluated. Results: EW increased ERK1/2 and Src phosphorylation at 17 days, but p-Akt levels were unchanged. Moreover, at 17 days, AG1478 administration impaired ERK phosphorylation, whereas p-Src and p-Akt were not altered. AG1478 treatment reduced mitotic and DNA synthesis indices, which were determined on HE-stained and BrdU-labelled sections. Finally, AG1478 injection decreased p21 levels in the gastric mucosa at 17 days, while no changes were detected in p27, cyclin E, CDK2, cyclin D1 and CDK4 concentrations. Conclusions: EGFR is part of the mechanism that regulates cell proliferation in rat gastric mucosa during early weaning. We suggest that such responses might depend on activation of MAPK and/or Src signalling pathways and regulation of p21 levels.

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The present thesis focuses on characterisation of microstructure and the resulting mechanical and tribological properties of CVD and PVD coatings used in metal cutting applications. These thin and hard coatings are designed to improve the tribological performance of cutting tools which in metal cutting operations may result in improved cutting performance, lower energy consumption, lower production costs and lower impact on the environment.  In order to increase the understanding of the tribological behaviour of the coating systems a number of friction and wear tests have been performed and evaluated by post-test microscopy and surface analysis. Much of the work has focused on coating cohesive and adhesive strength, surface fatigue resistance, abrasive wear resistance and friction and wear behaviour under sliding contact and metal cutting conditions. The results show that the CVD deposition of accurate crystallographic phases, e.g. α-Al2O3 rather than κ-Al2O3, textures and multilayer structures can increase the wear resistance of Al2O3. However, the characteristics of the interfaces, e.g. topography as well as interfacial porosity, have a strong impact on coating adhesion and consequently on the resulting properties.  Through the deposition of well designed bonding and template layer structures the above problems may be eliminated. Also, the presence of macro-particles in PVD coatings may have a significant impact on the interfacial adhesive strength, increasing the tendency to coating spalling and lowering the surface fatigue resistance, as well as increasing the friction in sliding contacts. Finally, the CVD-Al2O3 coating topography influences the contact conditions in sliding as well as in metal cutting. In summary, the work illuminates the importance of understanding the relationships between deposition process parameters, composition and microstructure, resulting properties and tribological performance of CVD and PVD coatings and how this knowledge can be used to develop the coating materials of tomorrow.

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In a capitalistic market society, all individuals should have an equal opportunity to participate, with varying extents, in consumerism. Democracy entitles one to political participation but people have come to value consumer participation as having more importance as shopping and the exchange of goods and services have become an important part of everyday living. Yet not everyone can participate in consumerism and they end up suffering, especially the children living in poverty. These children internalize the message that since they cannot participate in a society based on material consumption, they cannot belong. Poverty not only causes individuals to experience their lives differently, but also affects the development of one’s physical, cognitive, social, and emotional identity. Many of the consequences of poverty have been scrutinized and studied to try to explain the experiences of such children. What has not been closely examined however is the relationship between the inability to participate in a consumer society and the bodily being, thoughts, actions, and feelings of impoverished children. I will discuss how these effects of poverty result in the inability of children to participate in society.

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The study analyses the role of services in modern and less-developed economies. It shows the different meanings of the value, definition and classification of service activities found in economic literature. It discusses the relation between service production growth and economic development observing the role of these activities in the dynamics of economic restructuring. Further, it also examines the differences between private and public sector service restructuring and the consequences of internationalization of services. It concludes that economic restructuring also caused by changes in the nature of goods and services has important regional effects.

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A rápida evolução da Internet, permitindo a troca de mercadorias e serviços, pode ser comparada ao período da revolução industrial. A ausência total de fronteiras na Internet suscita tanto a admiração quanto o receio. Na verdade, o crescimento da Internet baseia-se em três fatores distintos e complementares: (i) o comercial; (ii) o tecnológico; e, (iii) o jurídico. A Internet não tem um comando jurídico uniformizado e harmonizado. Daí resulta que ela se traduz num mosaico organizacional que, hoje, está permitindo o seu funcionamento. A Internet é independente, entretanto não pode subsistir sem a influência de um sistema legal. De fato, as leis nacionais de um determinado país tem vocação a se aplicar às transações comerciais celebradas via Internet, dada a inexistência de uma regulamentação única e abrangente. Contudo, a aplicação não poderá ser imediata, adaptações serão necessárias para atender aos novos modelos jurídicos utilizados na Internet. Esta pesquisa é a primeira parte de um estudo mais amplo: a influência da Internet no direito brasileiro. Por tratar-se de um primeiro estudo bibliográfico, foram examinadas as principais áreas do direito que estão sendo influenciadas pelo desenvolvimento rápido e crescente da Internet. É, portanto, a primeira etapa deste estudo a pesquisa bibliográfica, propriamente dita. Nessa etapa, foram identificadas e comparadas as posições doutrinárias tanto de países sob a influência do sistema jurídico de common law como do romano-germânico. A partir de então, na segunda etapa, foram classificados os tópicos de maior interesse para a doutrina, através de palavras-chave. Partindo assim do presente estudo, o estudo mais amplo pretenderá delinear os alicerces de uma proposta jurídica comparada, entre os sistemas de common law e romano germânico, para então examinar a influência da Internet no direito brasileiro.

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A presente dissertação versa sobre o uso da Tecnologia da Informação e Comunicação aplicada aos processos de gestão pública à luz dos conceitos de eficácia, eficiência e accountabítlity. Para tanto, este estudo se funda sobre dois marcos teóricos. O primeiro trata do desenvolvimento científico-tecnológico e suas implicações na construção de uma sociedade resultante da interação da microeletrônica, da informatização e da telecomunicação. O segundo diz respeito à reforma do Estado Brasileiro, num contexto em que se discute a necessidade de torná-lo mais ágil, flexível e mais responsável perante a sociedade. Metodologicamente, valemo-nos do estudo de caso múltiplo, no qual analisamos o Pregão Eletrônico utilizado pelo Governo Federal para aquisição de bens e serviços nos moldes do leilão reverso do mercado de flores de Amsterdã. Especificamente, trata-se do Pregão 21/2001, realizado pelo Ministério da Previdência e Assistência Social, para compra de medicamentos. Este estudo contempla não só os diferentes aspectos do comércio eletrônico, como o procurement, mas também descreve o processo tradicional de licitações públicas. Ao final, concluímos que a adoção da tecnologia da informação aplicada à gestão pública, em especial como ferramenta para aquisição de bens e serviços, mostrouse eficiente ao promover uma redução de custos, tanto dos processos governamentais, quanto dos produtos adquiridos, fato extremamente relevante se considerarmos a realidade orçamentária brasileira. Ficou também comprovada a sua eficácia, evidenciada pela redução do tempo necessário à realização do procedimento, uma vez comparado ao processo tradicional de licitações pública. Por outro lado, podemos afirmar que a iniciativa amplia o grau de transparência das informações do setor público brasileiro, reconfigurando as relações EstadoSociedade.

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Trata da revolução em curso nos canais de distribuição dos grandes bancos varejistas em função dos impactos provocados pela tecnologia, pela globalização, pelas parcerias e pela formação de um novo ambiente de distribuição eletrônico, remoto e virtual denominado como marketspace. Esse novo ambiente, até o ano de 2007, deverá canalizar 2/3 dos negócios bancários que envolvam efetiva intermediação financeira. A revolução é tão importante que pode significar o início de um novo ciclo no negócio dos grandes bancos varejistas. Os impactos sobre marketing são igualmente poderosos, exigindo dos bancos uma completa revisão de sua estratégia mercadológica. Evidências foram colhidas de extensiva revisão bibliográfica, através de entrevistas em profundidade e de pesquisa amostrai com clientes bancários. Cursos de ação são sugeridos.