Natural Disasters and Comparative State-Formation and Nation-Building: Earthquakes in Argentina and Chile (1822-1939)

Natural disasters in Argentina and Chile played a significant role in the state-formation and nation-building process (1822-1939). This dissertation explores state and society responses to earthquakes by studying public and private relief efforts reconstruction plans, crime and disorder, religious interpretations of catastrophes, national and transnational cultures of disaster, science and technology, and popular politics. Although Argentina and Chile share a political border and geological boundary, the two countries provide contrasting examples of state formation. Most disaster relief and reconstruction efforts emanated from the centralized Chilean state in Santiago. In Argentina, provincial officials made the majority of decisions in a catastrophe’s aftermath. Patriotic citizens raised money and collected clothing for survivors that helped to weave divergent regions together into a nation. The shared experience of earthquakes in all regions of Chile created a national disaster culture. Similarly, common disaster experiences, reciprocal relief efforts, and aid commissions linked Chileans with Western Argentine societies and generated a transnational disaster culture. Political leaders viewed reconstruction as opportunities to implement their visions for the nation on the urban landscape. These rebuilding projects threatened existing social hierarchies and often failed to come to fruition. Rebuilding brought new technologies from Europe to the Southern Cone. New building materials and systems, however, had to be adapted to the South American economic and natural environment. In a catastrophe’s aftermath, newspapers projected images of disorder and the authorities feared lawlessness and social unrest. Judicial and criminal records, however, show that crime often decreased after a disaster. Finally, nineteenth-century earthquakes heightened antagonism and conflict between the Catholic Church and the state. Conservative clergy asserted that disasters were divine punishments for the state’s anti-clerical measures and later railed against scientific explanations of earthquakes.

Le processus de contestation d’une inscription au rôle d’évaluation foncière

Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.

Le processus de contestation d’une inscription au rôle d’évaluation foncière

Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.

BM: Tributación y concentración en el sistema financiero Colombiano 1989 - 2003

El presente documento analiza los determinantes del margen de intermediación para el sistema financiero colombiano entre 1989 y 2003. Bajo una estimación dinámica de los efectos generados por variables específicas de actividad, impuestos y estructura de mercado, se presenta un seguimiento del margen de intermediación financiero, para un período que presenta elementos de liberalización y crisis.

Iliac-hepatic arterial bypass for compromised collateral flow during modified Appleby operation for advanced pancreatic cancer

Involvement of the celiac trunk and common hepatic artery are two of the most common forms of vascular invasion by tumours of the distal pancreas, and until recently this finding was considered a contra-indication to resection. We described a modified Appleby operation for locally advanced distal pancreatic cancer with compromised hepatic collateral flow that needed hepatic arterial revascularization, successfully accomplished by left external iliac-hepatic arterial bypass with Dacron prosthesis. Patient recovery was uneventful and he was discharged on the 10th postoperative day. Postoperative angio-CT disclosed a patent arterial bypass. Patient is well and asymptomatic 13 months after operation. At the time of this writing, postoperative CT scan showed no evidence of disease and CA 19-9 level is normal. There is a well established rationale to perform extended resection of pancreatic carcinomas that compromise vascular structures. Modified Appleby procedure can safely be performed, has oncological advantages to palliative procedures and provides relief of pain but is reserved for selected patients. Preservation of hepatic arterial flow has utmost importance to avoid hepatobiliary complications as liver necrosis, liver abscess, gallbladder necrosis or cholecystitis. In this case, hepatic revascularization was particularly challenging, but was successfully accomplished by left external iliac-hepatic arterial bypass. To our knowledge this type of arterial bypass has never been described so far in the English literature and its description may be important for surgeons dealing with advanced pancreatic cancer. (C) 2009 Elsevier Ltd. All rights reserved.

An Australian PR state?

In their 1994 study Taxation and Representation, Deacon and Golding point to the extensive use of press and public relations professionals by governments to promote policy, and to outmanouvre their opponents. With the UK specifically in mind, they warn: 'we cannot ignore the massive expansion of the public relations state.' (p.6). What distinguishes their approach from the more usual preoccupation with the use of 'spin' to 'package' political leaders is a focus on the institutionalisation of public relations within government. In this paper, I explore the utililty of the concept, and consider what the broad features of an Australian 'PR State' might be.

Desafios da administra????o p??blica brasileira: governan??a, autonomia, neutralidade

O objetivo deste texto ?? iniciar um levantamento da dificuldades impostas ?? reforma administrativa a partir da considera????o do problema da neutralidade da burocracia versus o requisito da autonomia de decis??o, elemento fundamental do Modelo de Administra????o P??blica Gerencial. Tal problema assume especial relev??ncia frente aos objetivos de aumentar a governan??a do Estado e constitui um dos desafios centrais do Plano Diretor da Reforma do Aparelho do Estado, particularmente no que diz respeito ?? forma de administra????o do chamado ???n??cleo estrat??gico??? ??? respons??vel pela defini????o das leis e pol??ticas p??blicas ??? e das ???atividades exclusivas de Estado??? ??? caracterizadas pelo exerc??cio do poder de legislar e tributar, fiscalizando, regulamentando e transferindo recursos. Para isso, a discuss??o est?? organizada em quatro se????es. Na primeira, s??o rapidamente apresentados os conceitos de governabilidade e governan??a, com ??nfase no fato de que a distin????o entre eles representa apenas um recurso anal??tico. Na segunda se????o, a partir das distin????es cl??ssicas de Max Weber entre pol??tica e administra????o, pol??ticos e burocratas, busca-se caracterizar a neutralidade burocr??tica e mostrar que representa, na realidade, apenas um dos elementos de uma constru????o t??pico ideal, cada vez mais distante de qualquer correspond??ncia com o mundo real. Em seguida, comenta-se rapidamente o processo de mudan??a do modelo de administra????o p??blica; e s??o apresentadas algumas das caracter??sticas do chamado Modelo de Administra????o P??blica Gerencial que, em lugar da neutralidade, implicam elevado grau de autonomia por parte dos agentes burocr??ticos. Por fim, s??o tecidas algumas considera????es, procurando mostrar que, da mesma maneira que a neutralidade, a autonomia burocr??tica apresenta dificuldades e que a proposta da ???autonomia imersa??? ou ???autonomia inserida??? exibe implica????es que merecem reflex??o mais demorada.

Anotação sintética, numa perspectiva de Direito Público, ao Acórdão n.º 63/2006, em Plenário, do Tribunal Constitucional (português), de 24 de Janeiro de 2006 - qual proibição constitucional de impostos retroactivos? A tese de Oliveira Salazar.

Resumo: 1 – Sumário do Acórdão do Tribunal Constitucional n.º 63/2006, de 24 de Janeiro de 2006; 2 – Texto completo do Acórdão do Tribunal Constitucional n.º 63/2006, de 24 de Janeiro de 2006: cfr. http://www.tribunalconstitucional.pt/tc/acordaos/20060063.html , 18 de Maio de 2012; 3 – Anotação sintética; 3.1 – Introdução à anotação sintética e suas características neste caso concreto; 4 – A referência, abstracta e concreta, do princípio constitucional da «proibição de impostos retroactivos»; 5 – Alguns aspectos nucleares da eficácia temporal das normas jurídico-tributárias, brevitatis causa, das normas jurídico-fiscais; 6 – A chamada «aplicação das normas fiscais» (e/ou tributárias) no seio da «aplicação no tempo»: algumas breves notas sobre a tradição jurídico-lusitana, v.g. do ponto de vista da doutrina, a partir de 1976, designadamente até 1985; 6.1 – A tese de António de Oliveira Salazar; 7 – Conclusões. § Abstract: 1 - Summary of the Judgment of the Constitutional Court n. 63/2006 of January 24, 2006; 2 - Complete text of the Judgment of the Constitutional Court n. 63/2006 of January 24, 2006: s. http://www.tribunalconstitucional.pt/tc/acordaos/20060063.html , May 18, 2012; 3 - Synthetic Note: 3.1 - Introduction to syntheticannotation and its characteristics in this case; 4 - The reference, abstract and concrete, the constitutional principle of «prohibition of retroactive taxes»; 5 - Some aspects of nuclear the temporal validity of the legal and tax rules, brevitatis causa of legal and tax rules; 6 - the so-called «implementation of tax laws» (and/or tax) within the «Application in time»: some brief notes on the legal tradition -Lusitanian, e.g. from the standpoint of doctrine, from 1976, namely until 1985; 6.1 - The thesis of António de Oliveira Salazar; 7- Conclusions. PS: este "abstract" está tal qual como na publicação.

Anotação sintética, numa perspectiva de Direito Público, ao Acórdão n.º 63/2006, em Plenário, do Tribunal Constitucional (português), de 24 de Janeiro de 2006 - qual proibição constitucional de impostos retroactivos? A tese de Oliveira Salazar.

The present article aims to analyze the Judgment no. º 63/2006 of the Constitutional Court, of January 24, 2006, verifying the characteristics of the case, under reference abstract and concrete, of the constitutional principle of the prohibition of retroactive tax. It also examines the core aspects of the temporal validity of the legal and tax rules, brevitatis causa of legal and fiscal standards. Thus, it scrutinizes the call application of tax rules (and / or tax) within the application in time, consisting brief notes on the legal tradition-Lusitanian, from the standpoint of doctrine, from 1976 to 1985 including, recalling the Thesis Salazar on non-retroactivity of tax law. § O presente artigo pretende analisar o Acórdão do Tribunal Constitucional n.º 63/2006, de 24 de Janeiro de 2006, verificando de forma sintética as características do caso concreto, sob referência abstracta e concreta, do princípio constitucional da proibição de imposto retroativos, analisando ainda os aspectos nucleares da eficácia temporal das normas jurídico-tributárias, brevitatis causa, das normas jurídico-fiscais. Para tanto, se averigua a chamada aplicação das normas fiscais (e/ou tributárias) no seio da aplicação no tempo, constando breves notas sobre a tradição jurídico-lusitana, do ponto de vista da doutrina, a partir de 1976, designadamente até 1985, recordando a Tese de Salzar sobre a não retroatividade da lei fiscal.

IDENTIFYING ETHICAL DILEMMAS OF PORTUGUESE CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but it is also strongly influenced by their professional group and society. This paper focuses in real situations as they are experienced by individuals in their day-to-day professional life. The data were collected using opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by Portuguese Chartered Account (TOC), thus promoting a large debate about the way the TOC can help to create a better society and consequently legitimating their existence as a professional organization of public interest. More than ever, understanding professionals’ behavior in their real context is essential for to build a culture conducive to the ethical development of society, and to ensure, at the same time, the desirable business sustainability. This study gives a broaden description of ethics dilemmas faced by chartered accounts and shows some inefficiency in the ethical control system made by professional bodies.

IDENTIFYING ETHICAL DILEMMAS OF TOC/CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but these are also strongly influenced by their professional group and society. The focus in this paper is on situations as experienced by individuals in their day-to-day professional life. The data were collected with opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by TOC, thus promoting a large debate about the way TOC can help create a better society and consequently legitimating their existence as a professional organization of public interest.

NCRF Nº 1 - estrutura e conteúdos das demosntrações financeiras e implicações fiscais e em auditoria

Dissertação apresentada ao Instituto obtenção do grau de Mestre em Auditoria orientador: Dr. Rodrigo Mário de Oliveira Carvalho

The problems of the european union film industry: an evolution from "subsidy trap" to the advent of "virtual print fee" model

Dissertação de Mestrado, Gestão de Empresa (MBA), 16 de Julho de 2013, Universidade dos Açores.

O crime de fraude fiscal: o impacto na receita pública do Estado

Orientador: Doutor, José Domingos Silva Fernandes

Imparidade de ativos fixos tangíveis: aspetos contabilísticos, fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada por: Mestre Carlos Martins