904 resultados para Fundamental duty to pay taxes


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No pressuposto de que a educação infantil (EI) contribui para trajetórias escolares mais favoráveis, o objetivo deste estudo foi verificar o impacto do tempo de exposição à educação infantil sobre o desempenho acadêmico e avaliar o progresso escolar das crianças, na trajetória do 3º ao 5º ano do ensino fundamental, em função da exposição à educação infantil. Participaram 294 alunos de escolas públicas, reunidos em três grupos: sem EI, com um ano de EI e com dois anos de EI. Avaliou-se o desempenho no 3º, 4º e 5º anos, por meio do julgamento do professor e provas coletivas. O Teste de Desempenho Escolar foi aplicado no 3º e 5º ano. Controlado o efeito do nível socioeconômico, a análise de variância com medidas repetidas mostrou que o acesso à EI foi consistentemente associado a melhor desempenho, porém um tempo maior de exposição à EI não teve efeito adicional. Dadas suas implicações para políticas públicas, este último resultado requer verificação e esclarecimento por meio de novas pesquisas.

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La presente tesi si concentra sul romanzo popolare irlandese scritto da donne, nel periodo compreso tra il 1798 e il 1921. Quattro sono le autrici prese in considerazione: Charlotte Elizabeth Tonna, Sydney Owenson (meglio conosciuta come Lady Morgan), Edith Somerville e Katharine Tynan, le cui vite e opere coprono un periodo storico fondamentale per l’uscita dell’Irlanda dal dominio coloniale britannico e la formazione della nazione irlandese nel sud del paese. L’interesse principale è quello di analizzare il modo in cui nei loro testi prende forma la nazione, e in particolare attraverso quali immagini e riferimenti religiosi. Il senso è quello, dunque, di rileggere tali testi prestando maggiore attenzione alla religione, uno dei principali collanti tra autrici e pubblico: all’epoca in cui l’Irlanda stava acquisendo i confini che oggi ancora mantiene, esisteva un terreno d’incontro tra discorso politico e letterario, quello della nazione, e tale terreno veniva attraversato anche dal messaggio religioso. Il fine ultimo è quello di dimostrare che la letteratura popolare non è “seconda” ad altre quanto a valori che è in grado di trasmettere e a messaggi che è in grado di veicolare: trascurarla significa non capire i meccanismi attraverso i quali una società si sviluppa e si modifica.

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La ricerca affronta in modo unitario e nell’ottica europea i multiformi fenomeni della doppia imposizione economica e giuridica, assumendo come paradigma iniziale la tassazione dei dividendi cross-border. Definito lo statuto giuridico della doppia imposizione, se ne motiva la contrarietà all’ordinamento europeo e si indagano gli strumenti comunitari per raggiungere l’obiettivo europeo della sua eliminazione. In assenza di un’armonizzazione positiva, il risultato sostanziale viene raggiunto grazie all’integrazione negativa. Si dimostra che il riserbo della Corte di Giustizia di fronte a opzioni di politica fiscale è soltanto un’impostazione di facciata, valorizzando le aperture giurisprudenziali per il suo superamento. Questi, in sintesi, i passaggi fondamentali. Si parte dall’evoluzione delle libertà fondamentali in diritti di rango costituzionale, che ne trasforma il contenuto economico e la portata giuridica, attribuendo portata costituzionale ai valori di neutralità e non restrizione. Si evidenzia quindi il passaggio dal divieto di discriminazioni al divieto di restrizioni, constatando il fallimento del tentativo di configurare il divieto di doppia imposizione come principio autonomo dell’ordinamento europeo. Contemporaneamente, però, diventa opportuno riesaminare la distinzione tra doppia imposizione economica e giuridica, e impostare un unico inquadramento teorico della doppia imposizione come ipotesi paradigmatica di restrizione alle libertà. Conseguentemente, viene razionalizzato l’impianto giurisprudenziale delle cause di giustificazione. Questo consente agevolmente di legittimare scelte comunitarie per la ripartizione dei poteri impositivi tra Stati Membri e l’attribuzione delle responsabilità per l’eliminazione degli effetti della doppia imposizione. In conclusione, dunque, emerge una formulazione europea dell’equilibrato riparto di poteri impositivi a favore dello Stato della fonte. E, accanto ad essa, una concezione comunitaria del principio di capacità contributiva, con implicazioni dirompenti ancora da verificare. Sul piano metodologico, l’analisi si concentra criticamente sull’operato della Corte di Giustizia, svelando punti di forza e di debolezza della sua azione, che ha posto le basi per la risposta europea al problema della doppia imposizione.

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Il presente lavoro si propone principalmente di fornire un’analisi delle declinazioni assunte dal principio di continuità nel diritto amministrativo, tentando di metterne in luce al contempo le basi fondanti che caratterizzano ogni principio generale e le sfumature più attuali emerse dall’elaborazione della dottrina e della giurisprudenza più recenti. Partendo dal fondamentale presupposto secondo cui la maggior parte degli interpreti si è interessata al principio di continuità in campo amministrativo con prevalente riferimento all’ambito organizzativo-strutturale, si è tentato di estendere l’analisi sino a riconoscervi una manifestazione di principi chiave della funzione amministrativa complessivamente intesa quali efficienza, buon andamento, realizzazione di buoni risultati. La rilevanza centrale della continuità discende dalla sua infinita declinabilità, ma in questo lavoro si insiste particolarmente sul fatto che di essa possono darsi due fondamentali interpretazioni, tra loro fortemente connesse, che si influenzano reciprocamente: a quella che la intende come segno di stabilità perenne, capace di assicurare certezza sul modus operandi delle pubbliche amministrazioni e tutela degli affidamenti da esse ingenerati, si affianca una seconda visione che ne privilegia invece l’aspetto dinamico, interpretandola come il criterio che impone alla P.A. di assecondare la realtà che muta, evolvendo contestualmente ad essa, al fine di assicurare la permanenza del risultato utile per la collettività, in ossequio alla sua missione di cura. In questa prospettiva, il presente lavoro si propone di analizzare, nella sua prima parte, i risultati già raggiunti dall’elaborazione esegetica in materia di continuità amministrativa, con particolare riferimento alle sue manifestazioni nel campo dell’organizzazione e dell’attività amministrative, nonché ad alcune sue espressioni concrete nel settore degli appalti e dei servizi pubblici. La seconda parte è invece dedicata a fornire alcuni spunti ed ipotesi per nuove interpretazioni del principio in chiave sistematica, in relazione a concetti generali quali il tempo, lo spazio e il complessivo disegno progettuale della funzione amministrativa.

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Waste management represents an important issue in our society and Waste-to-Energy incineration plants have been playing a significant role in the last decades, showing an increased importance in Europe. One of the main issues posed by waste combustion is the generation of air contaminants. Particular concern is present about acid gases, mainly hydrogen chloride and sulfur oxides, due to their potential impact on the environment and on human health. Therefore, in the present study the main available technological options for flue gas treatment were analyzed, focusing on dry treatment systems, which are increasingly applied in Municipal Solid Wastes (MSW) incinerators. An operational model was proposed to describe and optimize acid gas removal process. It was applied to an existing MSW incineration plant, where acid gases are neutralized in a two-stage dry treatment system. This process is based on the injection of powdered calcium hydroxide and sodium bicarbonate in reactors followed by fabric filters. HCl and SO2 conversions were expressed as a function of reactants flow rates, calculating model parameters from literature and plant data. The implementation in a software for process simulation allowed the identification of optimal operating conditions, taking into account the reactant feed rates, the amount of solid products and the recycle of the sorbent. Alternative configurations of the reference plant were also assessed. The applicability of the operational model was extended developing also a fundamental approach to the issue. A predictive model was developed, describing mass transfer and kinetic phenomena governing the acid gas neutralization with solid sorbents. The rate controlling steps were identified through the reproduction of literature data, allowing the description of acid gas removal in the case study analyzed. A laboratory device was also designed and started up to assess the required model parameters.

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The world's rising demand of energy turns the development of sustainable and more efficient technologies for energy production and storage into an inevitable task. Thermoelectric generators, composed of pairs of n-type and p-type semiconducting materials, di¬rectly transform waste heat into useful electricity. The efficiency of a thermoelectric mate¬rial depends on its electronic and lattice properties, summarized in its figure of merit ZT. Desirable are high electrical conductivity and Seebeck coefficients, and low thermal con¬ductivity. Half-Heusler materials are very promising candidates for thermoelectric applications in the medium¬ temperature range such as in industrial and automotive waste heat recovery. The advantage of Heusler compounds are excellent electronic properties and high thermal and mechanical stability, as well as their low toxicity and elemental abundance. Thus, the main obstacle to further enhance their thermoelectric performance is their relatively high thermal conductivity.rn rnIn this work, the thermoelectric properties of the p-type material (Ti/Zr/Hf)CoSb1-xSnx were optimized in a multistep process. The concept of an intrinsic phase separation has recently become a focus of research in the compatible n-type (Ti/Zr/Hf)NiSn system to achieve low thermal conductivities and boost the TE performance. This concept is successfully transferred to the TiCoSb system. The phase separation approach can form a significant alternative to the previous nanostructuring approach via ball milling and hot pressing, saving pro¬cessing time, energy consumption and increasing the thermoelectric efficiency. A fundamental concept to tune the performance of thermoelectric materials is charge carrier concentration optimization. The optimum carrier concentration is reached with a substitution level for Sn of x = 0.15, enhancing the ZT about 40% compared to previous state-of-the-art samples with x = 0.2. The TE performance can be enhanced further by a fine-tuning of the Ti-to-Hf ratio. A correlation of the microstructure and the thermoelectric properties is observed and a record figure of merit ZT = 1.2 at 710°C was reached with the composition Ti0.25Hf0.75CoSb0.85Sn0.15.rnTowards application, the long term stability of the material under actual conditions of operation are an important issue. The impact of such a heat treatment on the structural and thermoelectric properties is investigated. Particularly, the best and most reliable performance is achieved in Ti0.5Hf0.5CoSb0.85Sn0.15, which reached a maximum ZT of 1.1 at 700°C. The intrinsic phase separation and resulting microstructure is stable even after 500 heating and cooling cycles.

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Concerns of rising healthcare costs and the ever increasing desire to improve surgical outcome have motivated the development of a new robotic assisted surgical procedure for the implantation of artificial hearing devices (AHDs). This paper describes our efforts to enable minimally invasive, cost effective surgery for the implantation of AHDs. We approach this problem with a fundamental goal to reduce errors from every component of the surgical workflow from imaging and trajectory planning to patient tracking and robot development. These efforts were successful in reducing overall system error to a previously unattained level.

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Municipalities in the United States have for the past two decades initiated two policies to reduce residential solid waste generation by increasing recycling. The first policy, implemented in over 4,000 municipalities in the United States, requires households to pay a fee for each unit of garbage presented at the curb for collection. The second policy, initiated in 8,875 municipalities, subsidizes household recycling efforts by providing free curbside collection of certain recyclable materials. Both initiatives serve as examples of incentive-based environmental policies favored by many economists. But before economists can celebrate this wide-spread adoption of incentive-based environmental policies, further examination reveals that potentially inefficient command and control policies have been more instrumental in promoting recycling than might be commonly known. This article examines the empirical lessons gained from studying twenty years of solid waste policy in the United States and argues for the replacement of several state recycling mandates with a system of state and/or national landfill taxes.

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OBJECTIVE: The aims of the present study were to assess the associations between mood, anxiety and substance use disorders, including their subtypes, and the prevalence of cardiovascular risk factors (CVRFs). METHOD: Thorough physical investigations, biological measures and standardized interview techniques were used to assess 3716 subjects of an urban area, aged 35-66 years. RESULTS: Atypical depression was associated with increased prevalence of overweight, diabetes and the metabolic syndrome (OR = 1.5, 95% C.I. 1.1-2.0; OR = 2.0, 95% C.I. 1.1-3.5, OR = 1.6, 95% C.I. 1.0-2.4 respectively), whereas decreased prevalence of overweight was found in melancholic (OR = 0.7, 95% C.I. 0.6-0.9) and unspecified depression (OR = 0.8, 95% C.I. 0.7-1.0). Alcohol abuse was associated with diabetes (OR = 1.8, 95% C.I. 1.1-2.9) and dyslipidemia (OR = 1.3, 95% C.I. 1.0-1.8), alcohol dependence with dyslipidemia only (OR = 1.4, 95% C.I. 1.0-2.0). Almost all mental disorders were associated with a lifetime history of regular cigarette smoking, and atypical depression, alcohol misuse and drug dependence were associated with inactivity. CONCLUSION: To conclude results emphasize the need to subtype depression and to pay particular attention to the atypical subtype. Comorbid alcohol misuse may further increase the cardiovascular risk. Efforts to diminish smoking in subjects with mental disorders could be crucial measures to reduce their high incidence of cardiovascular disease.

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This study estimates the economic effects of a severance tax on the market for natural gas produced from shale sources using non-conventional extraction methods, such as horizontal drilling and fracking. Results suggest that a severance tax of 5% would increase the price of natural gas by as much as 3.82% and decrease gas extraction by an estimated 1.16% to a value of 9.52%. If applied to the Commonwealth of Pennsylvania in the United States, a 5% severance tax is estimated to raise between US$443 and $486 million per year in public revenue. The marginal deadweight loss associated with a 5% severance tax is estimated between 1.27% and 12.85% of the last dollar earned. The burden of this tax falls on both producers and consumers and depends upon the underlying assumptions made regarding the price responsiveness of consumers and producers. Under plausible assumptions, a family consuming 1000 MMcfs (approximate to 2.8 x 10(4) m(3)) per year of natural gas is estimated to pay an additional $100 per year after the implementation of a 5% severance tax.

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Erick Fahle Burman. a Swedish-born, Finnish-speaking labor and political activist, twice had cases argued on his behalf before the Michigan Supreme Court. In People vs. Burman, Burman, along with nine other defendants, had his conviction affirmed by the court and all ten were forced to pay a fine of $25 each for disturbing the peace. In People vs. Immonen, Burman and his co-defendant, Unto Immonen, had their convictions overturned because of improper evidence being admitted in their lower court trial. Though the conviction was overturned, the two men had already spent several months as prisoners at hard labor in Marquette State Prison located in Michigan's Upper Peninsula. Over twenty-five years separate Burman's two trips to Michigan's high court. On the first occasion, his arrest came less than five years after his arrival as an immigrant to the U. S. On the second occasion, his arrest came less than two years after his return to the state after being away for nearly two decades. On both occasions, Burman was arrested for his involvement with red flags. Though separated by decades, these cases, taken together, are important indicators of the state of Finnish-American radicalism in the years surrounding the red flag incidents and provide interesting insights into the delicacies of political suppression. Examination of these cases within the larger career of Fahle Burman points up his overlooked importance in the history of Finnish-American socialism and communism.

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The Melungeons, a minority recognized in Southern Appalachia where they settled in the early 1800s, have mixed heritage—European, Mediterranean, Native American, and Sub-Saharan African. Their dark skin and distinctive features have marked them and been the cause of racial persecution both by custom and by law in Appalachia for two centuries. Their marginalization has led to an insider mentality, which I call a “literacy” of Melungeon-ness that affects every facet of their lives. Just a century ago, while specialized practices such as farming, preserving food, hunting, gathering, and distilling insured survival in the unforgiving mountain environment, few Melungeons could read or write. Required to pay property taxes and render military service, they were denied education, suffrage, and other legal rights. In the late 1890s visionary Melungeon leader Batey Collins invited Presbyterian homemissionaries to settle in one Tennessee Melungeon community where they established a church and built a school of unparalleled excellence. Educator-ministers Mary Rankin and Chester Leonard creatively reified the theories of Dewey, Montessori, and Rauschenbusch, but, despite their efforts, school literacy did not neutralize difference. Now, taking reading and writing for granted, Melungeons are exploring their identity by creating websites and participating in listserv discussions. These online expressions, which provide texts for rhetorical, semiotic, and socio-linguistic analysis, illustrate not solidarity but fragmentation on issues of origins and legitimacy. Armed with literacies of difference stemming from both nature and nurture, Melungeons are using literacy practices to embrace the difference they cannot escape.

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During the last decades, the virtual world increasingly gained importance and in this context the enforcement of privacy rights became more and more difficult. An important emanation of this trend is the right to be forgotten enshrining the protection of the data subject’s rights over his/her “own” data. Even though the right to be forgotten has been made part of the proposal for a completely revised Data Protection Regulation and has recently been acknowledged by the Court of Justice of the European Union (“Google/Spain” decision), to date, the discussions about the right and especially its implementation with regard to the fundamental right to freedom of expression have remained rather vague and need to be examined in more depth.

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Since the emergence of the Internet and Social Media, privacy concerns and need for regulation in this area have been a frequent subject on the agenda of numerous stakeholders and policy-makers worldwide. Contributing to this debate, this paper builds on the responses of 553 Internet users to uncover users’ current privacy concerns and their attitudes towards legal assurances in this context. Our findings suggest that users have a complex attitude towards these issues. While they express strong concerns about privacy when asked directly, they often have difficulties formulating the exact nature of these concerns. In the Facebook context, Facebook itself is often mentioned as the primary source of threat, closely followed by marketing organizations. Users feel ill-protected by existing legal framework, especially when using Social Networking Sites. Reasons include common beliefs that the law is unable to address complexities of the Internet; local character of laws; possibilities to disregard the law, particularly since enforcement is difficult. Overall, positive changes in legal framework are desirable, with many respondents willing to pay more in taxes to ensure progress in this area.