L'esenzione IVA di fronte alla scomposizione dei servizi finanziari - Il caso dei servizi di pagamento e dei consorzi bancari nell'esperienza italiana e nella giurisprudenza UE

La scomposizione dei servizi finanziari rappresenta un processo in essere da diverso tempo, che tuttavia ha subito una significativa accelerazione negli ultimi anni, a causa di alcuni fattori, tra cui l’incremento degli scambi commerciali conseguente alla globalizzazione, la crescente finanziarizzazione dell’economia e, da ultimo, l’avvento di Internet, che ha progressivamente cannibalizzato i canali tradizionali del commercio e della finanza. In questo contesto hanno assunto un rilievo crescente, da un lato, la concentrazione degli intermediari finanziari, i quali, aumentando le proprie dimensioni, mirano a beneficiare dei rendimenti di scala crescenti tipici del settore in cui operano, dall’altro, la specializzazione degli operatori, anche non finanziari, che, al fine di aumentare la propria efficienza e diminuire i costi di produzione, si focalizzano su singoli processi o sottoprocessi dei servizi finanziari tradizionali, talvolta innovandoli o creandoli ex novo allo scopo di conquistare quote di mercato. Di fronte a tutto ciò, l’applicazione dell’esenzione IVA rappresenta una sfida per gli interpreti del diritto, in quanto, derogando al principio cardine della neutralità dell’IVA, può divenire o costituire già ora un fattore distorsivo del mercato, alterando la parità di condizioni in cui dovrebbero operare gli intermediari finanziari ed influenzando le scelte organizzative dei medesimi, a discapito dell’efficienza cui dovrebbero fisiologicamente tendere in condizioni di libera concorrenza.

progettazione e studio delle fasi costruttive di un ponte strallato con impalcato misto acciaio calcestruzzo

Il lavoro di tesi verte sulla progettazione e lo studio delle fasi costruttive di un ponte strallato ad impalcato misto acciaio calcestruzzo. E' stata analizzata la tecnica costruttiva nei suoi vari aspetti di calcolo e pratici di realizzazione, al fine di generare una proposta tecnica impiegabile in future applicazioni infrastrutturali nella copertura di medie - grandi luci.

Algoritmi per la ricostruzione di immagini tomografiche con rumore misto

Nella tomografia computerizzata subentrano due fonti principali di rumore nel processo di generazione dell'immagine. Il l rumore legato al disturbo generato dall'elettronica si può modellare con un rumore di Gauss, mentre il rumore dovuto all'interazione dei fotoni con il corpo in scansione può essere modellato con un rumore di Poisson. Partendo da un modello per la rimozione del rumore misto di Poisson-Gauss (modello Infimal), viene applicato l'algoritmo del gradiente proiettato scalato (SGP) con Infimal su vari rumori misti per analizzarne l'efficacia.

Agente comunitário de saúde: nem herói, nem vilão, um sujeito em busca de identidade profissional

Esse trabalho teve como objetivo, elaborar um plano de intervenção, que apresente aos agentes comunitários de saúde da Equipe IAPI ferramentas necessárias à construção de uma identidade profissional, para que estes se reconheçam como atores pertencentes à Equipe de Saúde da Estratégia de Saúde da Família José Paranhos Fontenelle. Ele também tece considerações sobre a trajetória da autora durante seu processo de construção de conhecimento, como médica de saúde da família, ao longo dos quatro anos e meio de trabalho na ESF no Município do Rio de Janeiro (CAP 3.1).

Qualidade de vida em epilepsia e percepção de controle de crises

The individual affective-cognitive evaluations are important factors that control the way he feels the disease impact in his life. Then, the perception of seizure control is a more important factor to evaluate Quality of Life (QoL) than the illness characteristics, such as the severity, type, sickening period and seizure frequency. This study searched for the relationship among the subjective variables (perception of seizure control) and the illness characteristics to evaluate QoL. The sample consisted of 60 individuals with chronic epilepsy, aging 18 to 70 (M=37.05; SD=11.25), chosen at randon from the ambulatory of epilepsy - HC/UNICAMP, by the Questionnaire 65. The illness characteristics were not significant, except the seizures frequency, when associated to the impairment in QoL among controlled seizures and seizures with frequency higher than 10 per month (p=0.021). The perception of control was significantly associated to QoL (p=0.005).

Formação de conceitos em crianças cegas: questões teóricas e implicações educacionais

Concept formation depends on language and thought, that promote the integration of information coming from the senses. It is postulated that changes in the person, the objects and events to be known suggest flexible models of concept teaching. It is assumed that the same considerations apply to teaching concepts to blind pupils. Specificities of this process are discussed, including the role of touch as resource, although not as a direct substitute to vision, and the notion of representation as a basis for the elaboration of pedagogical resources for the blind student.

A formação de personalidades éticas: representações de si e moral

The article presents studies of a current investigation among 75 adolescents from 12 to 15 years old, students of private schools of Campinas city, that have as main objective to notice a possible correspondence among the moral judgments and the representation that individuals have about themselves. From a questionnaire, the studies bring out the representations of these individuals and answer a questioning if they would have an ethical character or not and if these individuals would correspond to their moral judgments. The results point out to a correspondence among those whose self representations are characterized by more evolved ethical contents and judgments related to sensitivity and to the characters feelings involved in the situations described. Such studies validate the intention of this article to discuss the correspondences between ethics (how the individual sees himself/herself) and moral (how he/she judges the situations moral).

FORMAÇÕES DISCURSIVAS E PROCESSOS IDENTIFICATÓRIOS NA AQUISIÇÃO DE LÍNGUAS

This paper discusses theoretical results of the research project Linguistic Identity and Identification: A Study of Functions of Second Language in Enunciating Subject Constitution. Non-cognitive factors that have a crucial incidence in the degree of success and ways of accomplishment of second language acquisition process are focused. A transdisciplinary perspective is adopted, mobilising categories from Discourse Analysis and Psychoanalysis. The most relevant ones are: discursive formation, intradiscourse, interdiscourse, forgetting n° 1, forgetting n° 2 (Pêcheux, 1982), identity, identification (Freud, 1966; Lacan, 1977; Nasio, 1995). Revuz s views (1991) are discussed. Her main claim is that during the process of learning a foreign language, the foundations of psychical structure, and consequently first language, are required. After examining how nomination and predication processes work in first and second languages, components of identity and identification processes are focused on, in an attempt to show how second language acquisition strategies depend on them. It is stated that methodological affairs of language teaching, learner s explicit motivation and the like are subordinated to the comprehension of deeper non-cognitive factors that determine the accomplishment of the second language acquisition process. It is also pointed out that those factors are to be approached, questioning the bipolar biological-social conception of subjectivity in the study of language acquisition and use and including in the analysis symbolic and significant dimensions of the discourse constitution process.

A teoria e a prática: a questão da diferençano discurso sobre e da sala de aula

The main purpose of this paper is to question the relationship between theory and practice or basic and applied research in the domain of Applied Linguistics and classroom discourse. In order to achieve our aim, some theoretical texts, some recorded and transcribed classes as well as some teachers and students opinions about reading and writing were analysed. Results have shown that 1) practice is not the direct application of theoretical data: the relationship between them is not as simple as some applied linguists seem to believe because of the action of the unconscious in the constitution of subjectivity; 2) the conceptualization of the theoretical issues takes place in a confused and disorderly manner mixed up with personal experiences and previous knowledge (practice). We intend to question the fact that practice comes as secondary to theory.

Autoscopia: um procedimento de pesquisa e de formação

This article considers a procedure for data collection called autoscopy. Autoscopy entails the video recording of a practice with the purpose of allowing analysis and self-evaluation by one of the protagonists of that practice. The objective of the video recording is that of apprehending the actions of the agent (or agents), the scenario, and the plot that make up a situation. The recorded material is subjected to sessions of analysis after the action that aim at the understanding of the reflective process of the agent (or agents) through their verbalizations during the analysis of video recorded scenes. The present text introduces a theoretical basis for the procedure of autoscopy, deals with advantages and limitations of its use, as well as with aspects that deserve attention and, finally, describes the authors' experiences in two studies in which the procedure was employed. Starting from these two experiences, differences and similarities are pointed out between the studies, especially regarding the participants, object, and the time distribution of the video recordings. The authors draw considerations about the formative-reflective potential of the procedure, both for research situations and for the learning and training of various professionals, considering it to be an excellent educational instrument. It is, however, vital to keep in mind the need to recognize and return to the teacher, as an autoscopic participant, his condition as subject of his own profession, thereby promoting, besides the self-evaluation, also the autonomy of his thinking and doing.

O papel da interação no processo de ensino-aprendizagem de português para alunos surdos em uma escola inclusiva

In this article, it is discussed the role of interaction in the process of teaching and learning Portuguese of deaf students at an inclusive school. In the context where the research took place, the hearing teacher does not understand sign language, and there are, in her classroom, hearing students and four deaf students, being three of them sign language users. As the communication between the hearing teacher and the deaf students occurred in different codes - Portuguese and Brazilian sign language - and having a social-interactional approach of language (MOITA LOPES, 1986; FREIRE, 1999), we observed if the interaction among the subjects enabled the deaf students to understand what was being taught. The results showed that the fact of having four deaf students in the same classroom allowed them to work in a cooperative way. Besides, the sign language became more visible in this institution. On the other hand, the interaction between the teacher and her deaf students revealed to be of little significance to the learning process of this small group.

Prevalence of refractive errors and ocular disorders in preschool and school children of Ibiporã - PR, Brazil (1989 to 1996)

Purpose: To establish the prevalence of refractive errors and ocular disorders in preschool and schoolchildren of Ibiporã, Brazil. Methods: A survey of 6 to 12-year-old children from public and private elementary schools was carried out in Ibiporã between 1989 and 1996. Visual acuity measurements were performed by trained teachers using Snellen's chart. Children with visual acuity <0.7 in at least one eye were referred to a complete ophthalmologic examination. Results: 35,936 visual acuity measurements were performed in 13,471 children. 1.966 children (14.59%) were referred to an ophthalmologic examination. Amblyopia was diagnosed in 237 children (1.76%), whereas strabismus was observed in 114 cases (0.84%). Cataract (n=17) (0.12%), chorioretinitis (n=38) (0.28%) and eyelid ptosis (n=6) (0.04%) were also diagnosed. Among the 614 (4.55%) children who were found to have refractive errors, 284 (46.25%) had hyperopia (hyperopia or hyperopic astigmatism), 206 (33.55%) had myopia (myopia or myopic astigmatism) and 124 (20.19%) showed mixed astigmatism. Conclusions: The study determined the local prevalence of amblyopia, refractive errors and eye disorders among preschool and schoolchildren.

A dança na formação docente em educação física

Universidade Estadual de Campinas . Faculdade de Educação Física

Cinética de remoção de lactato na definição de pausas para treinamento intervalado de alta intensidade

Universidade Estadual de Campinas . Faculdade de Educação Física

O rugbi em cadeira de rodas : aspectos tecnicos e taticos e diretrizes para seu desenvolvimento

Universidade Estadual de Campinas . Faculdade de Educação Física