Recursos governatius. Doctrina de la Direcció General de Dret i Entitats Jurídiques (maig 2007-febrer 2008)

Comentaris a les Resolucions de la Direcció General de Dret i Entitats Jurídiques de 2 de maig 2007, de 10 de juliol 2007, d'11 de juliol 2007, de 16 de juliol 2007, de 17 de juliol 2007, de 22 d'octubre 2007, de 21 de desembre 2007 i 4 de febrer 2008.

Recursos governatius. Doctrina de la Direcció General de Dret i Entitats Jurídiques (febrer-abril 2008).

Comentaris a les Resolucions de la Direcció General de Dret i Entitats Jurídiques de 6 de febrer 2008, 8 de febrer 2008, 20 de febrer 2008, 2 d'abril 2008 i 18 d¿abril 2008.

Recursos governatius. Doctrina de la Direcció General de Dret i Entitats Jurídiques V

Comentaris a les Resolucions de la Direcció General de Dret i Entitats Jurídiques de 20 de març 2007, de 26 d'abril 2007, de 27 d'abril 2007 i de 30 d'abril 2007

Iowa's Living Roadway Plant Profiler, August 21, 2003

This publication is a guide to understanding the Iowa Department of Transportation’s roadside management programs. It offers descriptions of various landscape designs or planting styles used within or adjacent to Iowa’s highway rights-of-way, as well as various plant profiles. In addition, this guide will help you learn more about the value of plants and their contribution to our environment and society. This publication is written for persons having little or no formal training in botany, and technical terminology has been kept to the minimum necessary to maintain standards of accuracy and conciseness in the descriptions. Plants are known by common names and botanical names. Most people prefer to use common names because they are easier to spell and say. Both have been used in this publication. Botanical names are taken from Latin, Greek or “Latinized” words of other languages. Each plant species has a unique botanical name, consisting of the genus, followed by the species. Some botanical names contain additional words after the species name to designate cultivars or subspecies. Plant species are grouped into families by flower structure. Family names are Latin, so the associated common family names are included in parenthesis. Sources of information for this publication are not cited within the text to save space, avoid repetition and make it more readable. However, all references used are included in the bibliography at the end of this publication.

Iowa Rail Route Alternatives Analysis, June 1998

The development of new rail systems in the first part of the 21st century is the result of a wide range of trends that are making it increasingly difficult to maintain regional mobility using the two dominant intercity travel modes, auto and air. These trends include the changing character of the economic structure of industry. The character of the North American industrial structure is moving rapidly from a manufacturing base to a service based economy. This is increasing the need for business travel while the increase in disposable income due to higher salaries has promoted increased social and tourist travel. Another trend is the change in the regulatory environment. The trend towards deregulation has dramatically reduced the willingness of the airlines to operate from smaller airports and the level of service has fallen due to the creation of hub and spoke systems. While new air technology such as regional jets may mitigate this trend to some degree in medium-size airports, smaller airports will continue to lose out. Finally, increasing environmental concerns have reduced the ability of the automobile to meet intercity travel needs because of increased suburban congestion and limited highway capacity in big cities. Against this background the rail mode offers new options due to first, the existing rail rights-of-way offering direct access into major cities that, in most cases, have significant capacity available and, second, a revolution in vehicle technology that makes new rail rolling stock faster and less expensive to purchase and operate. This study is designed to evaluate the potential for rail service making an important contribution to maintaining regional mobility over the next 30 to 50 years in Iowa. The study evaluates the potential for rail service on three key routes across Iowa and assesses the impact of new train technology in reducing costs and improving rail service. The study also considers the potential for developing the system on an incremental basis. The service analysis and recommendations do not involve current Amtrak intercity service. That service is presumed to continue on its current route and schedule. The study builds from data and analyses that have been generated for the Midwest Rail Initiative (MWRI) Study. For example, the zone system and operating and capital unit cost assumptions are derived from the MWRI study. The MWRI represents a cooperative effort between nine Midwest states, Amtrak and the Federal Railroad Administration (FRA) contracting with Transportation Economics & Management Systems, Inc. to evaluate the potential for a regional rail system. The 1 The map represents the system including the decision on the Iowa route derived from the current study. Iowa Rail Route Alternatives Analysis TEMS 1-2 system is to offer modern, frequent, higher speed train service to the region, with Chicago as the connecting hub. Exhibit 1-1 illustrates the size of the system, and how the Iowa route fits in to the whole.

Iowa Living Roadways:Plant Profiler, August 21,2013

This publication is a guide to understanding the Iowa Department of Transportation’s roadside management programs. It offers descriptions of various landscape designs or planting styles used within or adjacent to Iowa’s highway rights-of-way, as well as various plant profiles. In addition, this guide will help you learn more about the value of plants and their contribution to our environment and society. This publication is written for persons having little or no formal training in botany, and technical terminology has been kept to the minimum necessary to maintain standards of accuracy and conciseness in the descriptions.

Guía sobre la tributación de las rentas derivadas de la cesión de los derechos de imagen en el IRPF: en particular el régimen especial (artículo 76 Ley del IRPF)

El presente artículo trata la regulación jurídica del derecho al valor comercial de la propia imagen ('Publicity right' según terminología anglosajona), la regulación tributaria del derecho al valor comercial de la propia imagen y el régimen especial de la tributación de rentas derivadas de la cesión del derecho a la explotación comercial de la imagen.

Sisäisen tarkastuksen laatu tilintarkastuksessa

Tutkielman tavoitteena oli pyrkiä selvittämään niitä kriteereitä, joiden perusteella tilintarkastajat arvioivat sisäisen tarkastuksen laatua, ennen luottamuspäätöksensä tekemistä hyväksikäyttää sisäisen tarkastuksen tekemää työtä. Tämä toteutettiin kyselytutkimuksen perusteella. Tutkimuksessa pyrittiin myös hahmottamaan sisäisen tarkastuksen laatua Suomessa. Sisäisen tarkastuksen laadun arviointiin vaikuttavien tekijöiden sekä laadun kartoittamisen tarkoitus on selventää sisäisen tarkastuksen laadun arviointiprosessia sekä auttaa laadun jatkuvaa kehittämistä. Laadunarviointiin vaikuttavia tekijöitä analysoitiin kolmen ammatti-suosituksista ilmenevän kriteerin, objektiivisuuden, pätevyyden ja työn laadun, valossa. Tilintarkastajien mukaan näiden kriteerien vaikutus laatuarvioon on käytännössä sama. Kriteerit jaettiinkin osatekijöihin, joiden merkitysten kautta kriteerien todellisia vaikutuksia analysoitiin. Tilintarkastajat näyttävät painottavan eniten käytännön toimintaan liittyviä tekijöitä, kuten rajatonta tietojensaanti- ja tarkastusoikeutta, selkeää raportointia sekä yritystuntemusta ja ammatillista kokemusta. Objektiivisuus ja pätevyys näyttäisivät näin vaikuttavan laatuarvioon enemmän kuin työn laatu. Sisäisen tarkastuksen laadun tilintarkastajat arvioivat olevan Suomessa melko hyvällä tasolla, etenkin pörssiyhtiöissä.

Adapting established instruments to build useful food sovereignty indicators

The recent context of global food emergency and ecological crisis has increased the relevance of people’s struggle for food sovereignty (FSv), which promotes the transformation of the dominant food system and claims ‘the right of peoples to healthy and culturally appropriate food produced through ecologically sound and sustainable methods, and their right to define their own food and agriculture systems’. Revisiting two Spanish and Catalan articles developing FSv indicators, this article aims at discussing the need and utility of developing FSv indicators at different territorial levels. Confronting these two territorial scales, the paper also identifies common steps that can facilitate other future processes of building FSv indicators. As a conclusion, the paper suggests that these processes of building indicators can contribute to providing political direction at different geographical scales for the implementation of the FSv proposal. At the same time, they favor the movement’s self-reflexivity in its practices while supporting the collective shaping of future actions

Espectrometria de absorção atômica: o caminho para determinações multi-elementares

This paper present an overview of way covered for the spectrometry of atomic absorption (AAS), tracing a line of the historical events in its development and its establishment as a multielement technique. Additionally, the efforts carried by through several researchers in the search for the instrumental evolution, the advances, advantages, limitations, and trends of this approach are related. Several works focusing its analytical applications are cited employing simultaneous multielement determination by flame (FAAS) and/or graphite furnace (GF AAS), and fast sequential multielement determination using FAAS are reported in the present review.

Reading Development During Elementary School Years. Evidence from Eye Movements

The present dissertation examined reading development during elementary school years by means of eye movement tracking. Three different but related issues in this field were assessed. First of all, the development of parafoveal processing skills in reading was investigated. Second, it was assessed whether and to what extent sublexical units such as syllables and morphemes are used in processing Finnish words and whether the use of these sublexical units changes as a function of reading proficiency. Finally, the developmental trend in the speed of visual information extraction during reading was examined. With regard to parafoveal processing skills, it was shown that 2nd graders extract letter identity information approx. 5 characters to the right of fixation, 4th graders approx. 7 characters to the right of fixation, and 6th graders and adults approx. 9 characters to the right of fixation. Furthermore, it was shown that all age groups extract more parafoveal information within compound words than across adjectivenoun pairs of similar length. In compounds, parafoveal word information can be extracted in parallel with foveal word information, if the compound in question is of high frequency. With regard to the use of sublexical units in Finnish word processing, it was shown that less proficient 2nd graders use both syllables and morphemes in the course of lexical access. More proficient 2nd graders as well as older readers seem to process words more holistically. Finally, it was shown that 60 ms is enough for 4th graders and adults to extract visual information from both 4-letter and 8-letter words, whereas 2nd graders clearly needed more than 60 ms to extract all information from 8- letter words for processing to proceed smoothly. The present dissertation demonstrates that Finnish 2nd graders develop their reading skills rapidly and are already at an adult level in some aspects of reading. This is not to say that there are no differences between less proficient (e.g., 2nd graders) and more proficient readers (e.g., adults) but in some respects it seems that the visual system used in extracting information from the text is matured by the 2nd grade. Furthermore, the present dissertation demonstrates that the allocation of attention in reading depends much on textual properties such as word frequency and whether words are spatially unified (as in compounds) or not. This flexibility of the attentional system naturally needs to be captured in word processing models. Finally, individual differences within age groups are quite substantial but it seems that by the end of the 2nd grade practically all Finnish children have reached a reasonable level of reading proficiency.

Euroopan unionin sisämarkkinoiden toiminnan varmistamiseksi asetettujen vero-oikeudellisten toimien vaikutukset Suomen arvonlisäverojärjestelmään

Tämän tutkimuksen tarkoituksena on selvittää EU:n jäsenyyden ja EU-oikeuden vaikutuksia Suomen arvonlisäverojärjestelmään; mikä on voimassa olevan oikeuden sisältö yhteisötasolla sekä kansallisessa arvonlisäverojärjestelmässä ja millainen on vallitseva arvonlisäverotusta koskeva oikeusjärjestelmä EU kontekstissa. Päätavoitteena on tutkia EU-oikeuden vaikutusta KHO:n laintulkintoihin ja Euroopan unionin tuomioistuimen arvonlisäverotukseen liittyviä tulkintoja sekä sitä, kuinka nämä tulkinnat ovat vaikuttaneet Suomen arvonlisäverojärjestelmän normeihin ja niiden soveltamiseen. Tutkimuksessa aiheen tarkastelu on rajattu sekundäärioikeuden puolelta vaikutusten tutkimiseen arvonlisäveron vähennysoikeuden osalta. Tutkimuksen pääteemoina ovat vähennysoikeuden syntyminen ja laajuus, vähennysoikeuden suhdeluku ja vähennysoikeuden rajoitukset. Tavoitteena on oikeusdogmaattisesti tulkita ja systematisoida arvonlisäverojärjestelmän soveltamisalaan liittyvää oikeusjärjestystä vähennysoikeuden osalta ja tavoitella ristiriidattomuutta unionin järjestelmän ja Suomen arvonlisäverojärjestelmän välillä. Tutkimuksessa selvisi, että EU:lla on ollut vaikutusta sekä varsinaiseen verotukseen että veropoli-tiikan muotoutumiseen. Arvonlisäverotuksen eurooppalaistuminen on näyttäytynyt jatkuvana oikeuslähdepohjan muutoksena ja sen vaikuttamisena etenkin oikeuden soveltamiseen. Yhteisessä arvonlisäverojärjestelmässä vallankäyttö on siirtynyt osittain pois kansallisista poliittisista ja oikeudellisista rakenteista EU-tason rakenteisiin. Tutkimuksen perusteella voidaan todeta, että yhteinen arvonlisäverojärjestelmä ja EUT:n oikeuskäytäntö on vähinten vaikuttanut Suomessa vähennysoikeuden rajoituskysymyksiin. Sitä vastoin suhdelukua koskevaan käytäntöön EUT:lla on ollut vaikutusta. Näkyvimmin EU:n tuomioistuimen oikeuskäytännön mukanaan tuoma vaikutus liittyy arvonlisäveron vähennysoikeuden syntymiseen ja laajuuteen.

The Weekly Register September 1811 to March 1812

The Weekly Register, also known as Niles Weekly Register was a weekly periodical edited by Hezekiah Niles (1777-1839), and published in Baltimore Maryland. Volumes of Interest were published between 1811 (Vol. 1, No. 1, September 7, 1811) to 1814 (Vol. 5, No. 26, February 26, 1814). These volumes focus primarily on 19th century Politics and Government in the United States of America. Niles edited and published the Weekly Register until 1836, making it one of the most widely-circulated magazines in the United States. The popularity also made Niles into one of the most influential journalists of his day. Devoted primarily to politics, Niles' Weekly Register is considered an important source for the history of the period. The Register also recorded current economics, technology, science, medicine, geography, archaeology, the weather, and stories of human interest. PLEASE CLICK ON THE WEEKLY PERIODICALS ON THE RIGHT OF THE SCREEN (PDF FILES)TO DOWNLOAD FILES. Pages are divided as follows: 1811 September 7th pages 1-16 14th pages 17-32 21st pages 33-48 28th pages 49-72 1811 October 5th pages 73-88 12th pages 89-104 19th pages 105-120 26th pages 121-136 1811 November 2nd pages 137-152 9th pages 153-184 15th pages 185-208 23rd pages 209-224 30th pages 225-240 1811 December 7th pages 241-256 14th pages 257-280 21st pages 281-296 28th pages 299-320 1812 January 4th pages 321-336 11th pages 337-360 18th pages 361-376 25th pages 377-392 1812 February 1st pages 393-408 8th pages 409-432 15th pages 433-448 22nd pages 449-464 29th pages 465-480 PLEASE CLICK ON THE WEEKLY PERIODICALS ON THE RIGHT OF THE SCREEN (PDF FILES)TO DOWNLOAD FILES. Call Number: SPCL PER JK 1 N52

The Weekly Register - March 1813 and Index

Issues for the March 1813 Weekly Register newspaper (Baltimore, Maryland) are divided and includes the following War of 1812 related stories: March 6th, pages 1-16: Editor's proclamation on reporting on the war (p.1); Declaration of British Parliament - 9 January 1813 (pp.1-6); President's message to Senate and House of Representatives - February 24 (p.8); Events of the War including reports from Ogdensburgh,Battle of Frenchtown with Brigadier General James Winchester, Colonel Henry Proctor, and Round Head; (pp.9-13); naval events (pp.13-15); President Madison's speech - March 4 (pp.15-16). March 13th, pages 17-40 March 20th, pages 41-56 March 27th, pages 57-72 PLEASE CLICK ON THE WEEKLY PERIODICALS ON THE RIGHT OF THE SCREEN (PDF FILES)TO DOWNLOAD FILES. Look for other issues of the Weekly Register within this website. The Weekly Register, also known as Niles Weekly Register, was a weekly periodical edited by Hezekiah Niles (1777-1839) and published in Baltimore Maryland. Volumes of interest were published between 1811 (Vol. 1, No. 1, September 7, 1811) to 1814 (Vol. 5, No. 26, February 26, 1814). These volumes focus primarily on 19th century politics and government in the United States of America. Niles edited and published the Weekly Register until 1836, making it one of the most widely-circulated magazines in the United States. The popularity also made Niles into one of the most influential journalists of his day. Devoted primarily to politics, Niles' Weekly Register is considered an important source for the history of the period. The Register also recorded current economics, technology, science, medicine, geography, archaeology, the weather, and stories of human interest. Call Number: SPCL PER JK 1 N52

The Weekly Register - September 1811 and Index

Issues for the September 1811 Weekly Register newspaper (Baltimore, Maryland) are divided as follows: September 7th, pages 1-16 September 14th, pages 17-32 September 21st, pages 33-48 September 28th, pages 49-72 PLEASE CLICK ON THE WEEKLY PERIODICALS ON THE RIGHT OF THE SCREEN (PDF FILES)TO DOWNLOAD FILES. Look for other issues of the Weekly Register within this website. The Weekly Register, also known as Niles Weekly Register, was a weekly periodical edited by Hezekiah Niles (1777-1839) and published in Baltimore Maryland. Volumes of interest were published between 1811 (Vol. 1, No. 1, September 7, 1811) to 1814 (Vol. 5, No. 26, February 26, 1814). These volumes focus primarily on 19th century politics and government in the United States of America. Niles edited and published the Weekly Register until 1836, making it one of the most widely-circulated magazines in the United States. The popularity also made Niles into one of the most influential journalists of his day. Devoted primarily to politics, Niles' Weekly Register is considered an important source for the history of the period. The Register also recorded current economics, technology, science, medicine, geography, archaeology, the weather, and stories of human interest. Call Number: SPCL PER JK 1 N52