907 resultados para Inheritance and transfer tax


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The polymerization of methyl methacrylate initiated by a mixed ligand complex. [NN′-ethylenebis(salicylideneiminato)](benzoylacetonato)cobalt(III) has been studied in bulk and in benzene at 70° and 80°. The rate of polymerization is proportional to (concentration of the chelate)1/2 and the monomer exponent is close to 1.5. The activation energy and the kinetic and transfer constants are evaluated. A free radical mechanism has been proposed.

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Polymerization of methyl methacrylate in the presence of a mixed ligand complex, [N,N-ethylenebis(salicylideneiminato)](acetylacetonato)cobalt(III) in benzene was studied. The rate of polymerization was proportional to the square root of the concentration of the chelate and the monomer exponent was 1.67 and 1.69 at 60 and 70°C, respectively. The activation energy and the kinetic and transfer constants were evaluated. A free-radical mechanism has been proposed.

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Treatment of N. crassa cultures with cycloheximide followed by washing and incubation in drug-free fresh medium results in a rapid decline in cytochrome oxidase activity. This is associated with the degradation of higher molecular weight subunits of cytochrome oxidase under these conditions. The protease activity associated with the mitochondrial preparation decreases during cycloheximide treatment and rapidly returns to normal levels on subsequent washing and transfer to drug-free fresh medium. It is suggested that the steady-state level of cytochrome oxidase is governed by a rapidly turning over cytoplasmically synthesized mitochondrial protease.

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The vastly increased popularity of the Internet as an effective publication and distribution channel of digital works has created serious challenges to enforcing intellectual property rights. Works are widely disseminated on the Internet, with and without permission. This thesis examines the current problems with licence management and copy protection and outlines a new method and system that solve these problems. The WARP system (Works, Authors, Royalties, and Payments) is based on global registration and transfer monitoring of digital works, and accounting and collection of Internet levy funded usage fees payable to the authors and right holders of the works. The detection and counting of downloads is implemented with origrams, short and original parts picked from the contents of the digital work. The origrams are used to create digests, digital fingerprints that identify the piece of work transmitted over the Internet without the need to embed ID tags or any other easily removable metadata in the file.

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The behavior of the chelate, ferric dipivaloylmethide, Fe(DPM)3, in vinyl polymerization systems was investigated. The polymerization was found to be of free-radical nature. The rate of polymerization was proportional to the square root of the concentration of the chelate. The monomer exponent was close to 1.5 for the Fe(DPM)3-initiated polymerization of styrene and methyl methacrylate. The kinetic and transfer constants and activation energies for these systems have been evaluated. Spectral studies revealed the possibility of a complex formation between the chelate and the monomer. A kinetic scheme for the Fe(DPM)3-initiated polymerization is derived based on this initial complex formation.

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O6-Alkylguanine-DNA alkyltransferase (AGT) repairs O6-methylguanine (O6mG) in DNA that is known to cause Mutation and cancer. On the basis of Calculations performed using density functional theory involving the active site of AGT, a mechanism for catalytic demethylation of O6mG to guanine has been proposed. In this mechanism, roles of six amino acids, i.e., Cys145, His 146, Glu172, Tyr114, Lys165, and Ser159 in catalytic demethylation of O6mG are involved. This mechanism has three steps as follows. At the first step, Cys145 in the Cys145-water-His146-Glu172 tetrad is converted to cysteine thiolate anion while at the second step, abstraction of the Tyr114 proton by the N3 site of O6mG occurs in a barrierless manner. In the third step, abstraction of Lys165 proton by deprotonated Tyr114 and transfer of the methyl group of O6mG to the thiolate group of Cys145 anion Occur simultaneously. As AGT is a major target in cancer therapy, identification of the roles of the different amino acids in demethylation of O6mG is expected to be useful in designing efficient AGT inhibitors.

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"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2016 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2016 edition include: - seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; - clearly structured chapters within those parts grouped under helpful headings; - flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; - an appendix containing all of the up to date and relevant rates; and - the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes."--Publisher Website

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The impact of Greek-Egyptian bilingualism on language use and linguistic competence is the key issue in this dissertation. The language use in a corpus of 148 Greek notarial contracts is analyzed on phonological, morphological and syntactic levels. The texts were written by bilingual notaries (agoranomoi) in Upper Egypt in the later Hellenistic period. They present, for the most part, very good administrative Greek. On the other hand, their language contains variation and idiosyncrasies that were earlier condemned as ungrammatical and bad Greek, and were not subjected to closer analysis. In order to reach plausible explanations for those phenomena, a thorough research into the sociohistorical and linguistic context was needed before the linguistic analysis. The general linguistic landscape, the population pattern and the status and frequency of Greek literacy in Ptolemaic Egypt in general, and in Upper Egypt in particular, are presented. Through a detailed examination of the notaries themselves (their names, families and handwriting), it became evident that there were one to three persons at the notarial office writing under the signature of one notary. Often the documents under one notary's name were written in the same hand. We get, therefore, exceptionally close to studying idiolects in written material from antiquity. The qualitative linguistic analysis revealed that the notaries made relatively few orthographic mistakes that reflect the ongoing phonological changes and they mastered the morphological forms. The problems arose at the syntactic level, for example, with the pattern of agreement between the noun groups or a noun with its modifiers. The significant structural differences between Greek and Egyptian can be behind the innovative strategies used by some of the notaries. Moreover, certain syntactic structures were clearly transferred from the notaries first language, Egyptian. This is obvious in the relative clause structure. Transfer can be found in other structures, as well, although, we must not forget the influence of parallel Greek structures. Sometimes these can act simultaneously. The interesting linguistic strategies and transfer features come mostly from the hand of one notary, Hermias. Some other notaries show similar patterns, for example, Hermias' cousin, Ammonios. Hermias' texts reveal that he probably spoke Greek more than his predecessors. It is possible to conclude, then, that the notaries of the later generations were more fluently bilingual; their two languages were partly integrated in their minds as an interlanguage combining elements from both languages. The earlier notaries had the two languages functionally separated and they followed the standardized contract formulae more rigidly.

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We demonstrate launching of laser-cooled Yb atoms in a cold atomic fountain. Atoms in a collimated thermal beam are first cooled and captured in a magneto-optical trap (MOT) operating on the strongly allowed S-1(0) -> P-1(1) transition at 399 nm (blue line). They are then transferred to a MOT on the weakly allowed S-1(0) -> P-3(1) transition at 556 nm (green line). Cold atoms from the green MOT are launched against gravity at a velocity of around 2.5 m/s using a pair of green beams. We trap more than 107 atoms in the blue MOT and transfer up to 70% into the green MOT. The temperature for the odd isotope Yb-171 is similar to 1 mK in the blue MOT, and reduces by a factor of 40 in the green MOT.

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We report the results of Monte Carlo simulation of oxygen ordering in the oxygen deficient portion (x<0.5) of YBa2Cu3O6+x at low temperatures. We find qualitative agreement among cluster - variation, Monte Carlo and transfer matrix methods. However, low temperature and ground state simulations clearly indicate the presence of a tetragonal phase. There is also evidence for two second order phase transition lines separating the tetragonal and the �double cell� ortho II phase. The effect of decreasing the inter-chain repulsion on oxygen ordering has also been investigated.

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An attempt is made to draw a profile of adenosine triphosphate (ATP) and to project its many actions. The amazing versatility of its participation in a number of synthetic reactions lies in the oligophosphate structure. Many proteins that use ATP have conserved binding 'P-loop' but this gives no clue what makes it so special. The energy transducing reactions leading to synthesis of the terminal phosphodiester had at least three strategies. Of these, direct dehydration and transfer of inorganic phosphate using respiratory energy operate through mechano-coupling in a multisubunit protein. This tripartite, knob-stalk-base structure provides a novel mechanism of rotational catalysis and the tiniest molecular motor, All the reactions occur in concert with no sign of energized chemical intermediate. With the new knowledge on the crystal structure of F-1-ATPase, proton translocation needs a relook. An alternative perspective is emerging on energy being received and stored in polypeptide structure by breaking hydrogen bonds. Membrane serves the purpose of mobilizing the constituent proteins and also as a potential energy carrier of proteins with little loss of energy.

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Freshwater ecosystems vary in size and composition and contain a wide range of organisms which interact with each other and with the environment. These interactions are between organisms and the environment as nutrient cycling, biomass formation and transfer, maintenance of internal environment and interactions with the external environment. The range of organisms present in aquatic communities decides the generation and transfer function of biomass, which defines and characterises the system. These organisms have distinct roles as they occupy particular trophic levels, forming an interconnected system in a food chain. Availability of resources and competition would primarily determine the balance of individual species within the food web, which in turn influences the variety and proportions of the different organisms, with important implications for the overall functioning of the system. This dynamic and diverse relationship decides the physical, chemical and biological elements across spatial and temporal scales in the aquatic ecosystem, which can be recorded by regular inventorying and monitoring to maintain the integrity and conserve the ecosystem. Regular environmental monitoring, particularly water quality monitoring allows us to detect, assess and manage the overall impacts on the rivers. The appreciation of water quality is in constant flux. Water quality assessments derived through the biotic indices, i.e. assessments based on observations of the resident floral and faunal communities has gained importance in recent years. Biological evaluations provide a description of the water quality that is often not achievable from elemental analyses alone. A biological indicator (or bioindicator) is a taxon or taxa selected based on its sensitivity to a particular attribute, and then assessed to make inferences about that attribute. In other words, they are a substitute for directly measuring abiotic features or other biota. Bioindicators are evaluated through presence or absence, condition, relative abundance, reproductive success, community structure (i.e. composition and diversity), community function (i.e. trophic structure), or any combination thereof.Biological communities reflect the overall ecological integrity by integrating various stresses, thus providing a broad measure of their synergistic impacts. Aquatic communities, both plants and animals, integrate and reflect the effects of chemical and physical disturbances that occur over extended periods of time. Monitoring procedures based on the biota measure the health of a river and the ability of aquatic ecosystems to support life as opposed to simply characterising the chemical and physical components of a particular system. This is the central purpose of assessing the biological condition of aquatic communities of a river.Diatoms (Bacillariophyceae), blue green algae (Cyanophyceae), green algae (Chlorophyceae), and red algae (Rhodphyceae) are the main groups of algae in flowing water. These organisms are widely used as biological indicators of environmental health in the aquatic ecosystem because algae occupy the most basic level in the transfer of energy through natural aquatic systems. The distribution of algae in an aquatic ecosystem is directly related to the fundamental factors such as physical, chemical and biological constituents. Soft algae (all the algal groups except diatoms) have also been used as indicators of biological integrity, but they may have less efficiency than diatoms in this respect due to their highly variable morphology. The diatoms (Bacillariophyceae) comprise a ubiquitous, highly successful and distinctive group of unicellular algae with the most obvious distinguishing characteristic feature being siliceous cell walls (frustules). The photosynthetic organisms living within its photic zone are responsible for about one-half of global primary productivity. The most successful organisms are thought to be photosynthetic prokaryotes (cyanobacteria and prochlorophytes) and a class of eukaryotic unicellular algae known as diatoms. Diatoms are likely to have arisen around 240 million years ago following an endosymbiotic event between a red eukaryotic alga and a heterotrophic flagellate related to the Oomycetes.The importance of algae to riverine ecology is easily appreciated when one considers that they are primary producers that convert inorganic nutrients into biologically active organic compounds while providing physical habitat for other organisms. As primary producers, algae transform solar energy into food from which many invertebrates obtain their energy. Algae also transform inorganic nutrients, such as atmospheric nitrogen into organic forms such as ammonia and amino acids that can be used by other organisms. Algae stabilises the substrate and creates mats that form structural habitats for fish and invertebrates. Algae are a source of organic matter and provide habitat for other organisms such as non-photosynthetic bacteria, protists, invertebrates, and fish. Algae's crucial role in stream ecosystems and their excellent indicator properties make them an important component of environmental studies to assess the effects of human activities on stream health. Diatoms are used as biological indicators for a number of reasons: 1. They occur in all types of aquatic ecosystems. 2. They collectively show a broad range of tolerance along a gradient of aquatic productivity, individual species have specific water chemistry requirements. 3. They have one of the shortest generation times of all biological indicators (~2 weeks). They reproduce and respond rapidly to environmental change and provide early measures of both pollution impacts and habitat restoration. 4. It takes two to three weeks before changes are reflected to a measurable extent in the assemblage composition.

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In an effort to study the role of strain rate response on the tribological behavior of metals, room temperature experiments were conducted by sliding commercially pure titanium and a-iron pins against an H-11 die steel flats of various surface textures. The steel flat surface textures were specifically prepared to allow for imposing varying amounts of strain rates at the contacting interface during sliding motion. In the experiments, it was observed that titanium (a harder material than iron) formed a transfer layer on H-11 steel surface textures that produced higher strain rates. In contrast, the titanium pins abraded the steel surfaces that produced lower strain rates. The iron pins were found to abrade the H-11 steel surface regardless of the surface texture characteristics. This unique tribological behavior of titanium is likely due to the fact that titanium undergoes adiabatic shear banding at high strain rates, which creates pathways for lower resistance shear planes. These shear planes lead to fracture and transfer layer formation on the surface of the steel flat, which ultimately promotes a higher strain rate of deformation at the asperity level. Iron does not undergo adiabatic shear banding and thus more naturally abrades the surfaces. Overall, the results clear indicated that a materials strain rate response can be an important factor in controlling the tribological behavior of a plastically deforming material at the asperity level. DOI: 10.1115/1.4007675]

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Desde a promulgação da Constituição de 1988, todos os governos têm buscado realizar a reforma tributária. Há aparente consenso de que essa reforma precisa ser feita. No entanto, os insucessos nas propostas submetidas ao Congresso Nacional têm sido recorrentes. Essa dissertação busca explicar esse aparente insucesso a partir da análise evolutiva histórica de cinco tipos de incentivo fiscal: 1) regional (Sudam, Sudene e Zona Franca de Manaus); 2) guerra fiscal do ICMS; 3) exportação; 4) tributação simplificada (em especial o Simples); e 5) desenvolvimento econômico. O argumento central da pesquisa é o de que a política tributária desenvolvimentista e extrativa, adotada historicamente pelo Estado brasileiro e pautada pela concessão de incentivos fiscais, envolve interesses difíceis de serem revertidos - com características de dependência de trajetória -, que têm condicionado o comportamento do ator fundamental para o desenlace da reforma tributária - o empresariado -, o qual tem atuado de forma fragmentada e na busca por rendas, em vez de atuar de forma concertada buscando o objetivo coletivo pressuposto em uma reforma tributária. A pesquisa evidenciou ter havido uma dinâmica e relevante evolução do sistema tributário no período recente, vinculada em grande medida ao conjunto de incentivos fiscais que foram objeto de análise, o que afasta a hipótese de eventual paralisia decisória e relativizam as hipóteses de pontos de veto e de impasse entre interesses federativos como variáveis explicativas para o insucesso da reforma tributária.