985 resultados para Impostos-Recaptació-1652-Memorials


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Includes index.

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Mode of access: Internet.

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Esta dissertação tem por objeto “A Tributação Internacional dos Desportistas na Ótica dos Impostos sobre o Rendimento”, pretendendo-se analisar o objeto e o alcance das convenções fiscais bilaterais, no âmbito da tributação dos desportistas, caraterizando as suas regras, bem como as regras constantes da legislação nacional em sede de Imposto sobre o Rendimento das Pessoas Singulares (IRS) e de Imposto sobre o Rendimento das Pessoas Coletivas (IRC).A evolução da economia portuguesa, e em especial do desporto, fruto da globalização, internacionalização e mobilidade dos fatores de produção, verificada na União Europeia (UE) e a nível mundial, tem originado que cada vez mais fluxos de rendimentos e de capitais circulem de e para Portugal, factos que levam a que a Fiscalidade já não possa ser estudada de uma forma isolada sem se conhecer o regime das convenções de dupla tributação (CDT) celebradas por Portugal relativas aos impostos sobre o rendimento.A diversidade dos rendimentos auferidos, bem como a natureza dos serviços prestados, fazem dos desportistas das pessoas mais móveis do mundo, levantando-se as mais diversas questões no campo tributário, nomeadamente ao nível do conceito de desportista e da qualificação dos rendimentos por eles auferidos, a que pretendemos dar resposta ao longo deste trabalho. A maioria das CDT define como regra geral, no que concerne aos desportistas, a competência cumulativa para a tributação dos rendimentos auferidos pelos mesmos, suscitando desde logo a questão de saber se o modelo de tributação dos desportistas é suficiente ou necessário nos dias de hoje. A esta questão procuraremos dar resposta no final.

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Mode of access: Internet.

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O tema financiamento dos Municípios, tem como objetivo comprovar a existência da “grande” dependência financeira face às suas principais fontes de receitas, tais como, as transferências do Orçamento de Estado e os Impostos Municipais. Pretende-se analisar a importância dessas receitas e a forma como têm evoluído, nestes últimos anos, recorrendo a metodologias de investigação do tipo “yin” utilizando para o efeito, o método de estudo de caso. Trata-se de um estudo empírico, do tipo explanatório, através da análise quantitativa dos dados, em que a forma de tratamento dos mesmos segue as seguintes etapas: “recolha”, “análise”, “interpretação”, “conclusões” e algumas “recomendações”. Para a concretização deste trabalho, foram utilizadas as seguintes técnicas de pesquisa: a definição de uma Amostra Aleatória de 5 Municípios existentes no território português, tendo por base, a atual divisão do território em NUTS, sendo selecionada a Região “Centro” e a respetiva Sub-Região de “Pinhal de Marrocos”; como instrumentos de trabalho foram escolhidos, entre outros, os Mapas de Controlo Orçamental da Receita constantes da respetiva prestação de contas e Mapas XIX das Transferências do OE; para tratamento destes dados, foram utilizadas as ferramentas do Excel para elaboração de quadros e gráficos; para a obtenção dos respetivos resultados, foram efetuadas análises comparativas para averiguar qual a evolução ocorrida durante os períodos indicados. As conclusões a retirar comprovam a grande dependência financeira já aqui referenciada e, demonstram que, o aumento ou a diminuição dessas receitas pode melhorar ou agravar a situação financeira dos municípios Palavras-chave:

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

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This article discusses the design of a memorial space of the Tree of Knowledge, located in Oak Street, Barcaldine, Queensland designed by Brian Hooper Architect and M3 Architecture. Features of the design include the dead tree trunk underneath pieces of timber hanging down to show the original size of the tree in the 1890s and the root ball visible under a glass floor.

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The purpose of this thesis is to outline the relationship that existed in the past and exists in the present, between Australians and the War Graves and Memorials to the Missing. commemorations of Australians who died during the First World War. Their final resting places are scattered all over the world and provide a tangible record of the sacrifice of men and women in the war, and represent the final result by Official Agencies such as the Imperial, and later, Commonwealth War Graves Commission, and its agency representative, the Office of Australian War Graves, of an attempt to appropriately commemorate them. The study follows the path of history from the event of death of an individual in the First World War, through their burial; temporary grave or memorial commemoration; the permanent commemoration; the family and public reaction to the deaths; how the Official Agencies of related Commonwealth Governments dealt with the dead; and finally, how the Australian dead are represented on the battlefields of the world in the 21st century. Australia.s war dead of the First World War are scattered around the globe in more than 40 countries and are represented in war cemeteries and civil cemeteries; and listed on large „Memorials to the Missing., which commemorate the individuals devoid of a known graves or final resting place.

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The end of the recent Communist occupation of the many countries bordering Russia marked an end to the tyranny of illegal and forced annexation. Amid these countries are my parents’ homelands, the small Baltic nations of Latvia and Estonia. Their occupation contravenes many of the numerous Articles listed by The Office of the High Commissioner for Human Rights in The Universal Declaration of Human Rights (2008), constituting many acts of violation. As a filmmaker, I was unusually incognizant of these events, despite my relationship to them. My parents never discussed the war, while during the ensuing Communist era, information was conspicuously absent. However, this lack of knowledge provided the incentive that compelled a journey of discovery that resulted in the making of Regimes and Rebels. This Masters project is presented is two parts. The film equates to 70% of the project (52 minutes in length), whilst the exegesis represents the remaining 30%. The film is a ‘human rights’, ‘video diary’ styled documentary film about the Communist occupation of my parents’ homelands, Latvia and Estonia, and the resonating effect of the occupation on our family living in Australia and family still living in the homelands. The production of the video diary is contextualised by this exegesis, which concurrently discusses the burgeoning video diary format as the basis for making a ‘human rights’ documentary film. A discussion about the latter genre of documentary film ensues, encompassing modes of representation, followed by various issues related to production including: issues of aesthetics, styles, digital media, lack of evidence and subjectivity analogous with both filmmaker and audience. Next, work by other filmmakers in the ‘human rights’ genre, linked to the proliferation of Communism in Europe, is discussed and analysed in terms of production and modes of representation. The exegesis ends with my experience as filmmaker and an analysis of factors that arose in making Regimes and Rebels.

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A century ago, as the Western world embarked on a period of traumatic change, the visual realism of photography and documentary film brought print and radio news to life. The vision that these new mediums threw into stark relief was one of intense social and political upheaval: the birth of modernity fired and tempered in the crucible of the Great War. As millions died in this fiery chamber and the influenza pandemic that followed, lines of empires staggered to their fall, and new geo-political boundaries were scored in the raw, red flesh of Europe. The decade of 1910 to 1919 also heralded a prolific period of artistic experimentation. It marked the beginning of the social and artistic age of modernity and, with it, the nascent beginnings of a new art form: film. We still live in the shadow of this violent, traumatic and fertile age; haunted by the ghosts of Flanders and Gallipoli and its ripples of innovation and creativity. Something happened here, but to understand how and why is not easy; for the documentary images we carry with us in our collective cultural memory have become what Baudrillard refers to as simulacra. Detached from their referents, they have become referents themselves, to underscore other, grand narratives in television and Hollywood films. The personal histories of the individuals they represent so graphically–and their hope, love and loss–are folded into a national story that serves, like war memorials and national holidays, to buttress social myths and values. And, as filmic images cross-pollinate, with each iteration offering a new catharsis, events that must have been terrifying or wondrous are abstracted. In this paper we first discuss this transformation through reference to theories of documentary and memory–this will form a conceptual framework for a subsequent discussion of the short film Anmer. Produced by the first author in 2010, Anmer is a visual essay on documentary, simulacra and the symbolic narratives of history. Its form, structure and aesthetic speak of the confluence of documentary, history, memory and dream. Located in the first decade of the twentieth century, its non-linear narratives of personal tragedy and poetic dreamscapes are an evocative reminder of the distance between intimate experience, grand narratives, and the mythologies of popular films. This transformation of documentary sources not only played out in the processes of the film’s production, but also came to form its theme.

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Our contemporary public sphere has seen the 'emergence of new political rituals, which are concerned with the stains of the past, with self disclosure, and with ways of remembering once taboo and traumatic events' (Misztal, 2005). A recent case of this phenomenon occurred in Australia in 2009 with the apology to the 'Forgotten Australians': a group who suffered abuse and neglect after being removed from their parents – either in Australia or in the UK - and placed in Church and State run institutions in Australia between 1930 and 1970. This campaign for recognition by a profoundly marginalized group coincides with the decade in which the opportunities of Web 2.0 were seen to be diffusing throughout different social groups, and were considered a tool for social inclusion. This paper examines the case of the Forgotten Australians as an opportunity to investigate the role of the internet in cultural trauma and public apology. As such, it adds to recent scholarship on the role of digital web based technologies in commemoration and memorials (Arthur, 2009; Haskins, 2007; Cohen and Willis, 2004), and on digital storytelling in the context of trauma (Klaebe, 2011) by locating their role in a broader and emerging domain of social responsibility and political action (Alexander, 2004).

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Heavy Weather was a monumental sculptural work produced for the prestigious McClelland National Sculpture Survey in 2012. The work was a large cold-cast aluminium figure depicting the artist in athletic costume arching backwards across the top of massive boulder. The pose of the figure was derived from the ‘Fosbury flop’, the awkward backwards manoeuvre associated with high-jump event. The boulder was a portrait of a different kind - a remake of the Ian Fairweather memorial on Bribie Island but elongated to tower upwards. The work thus emphasised two contrasting impressions of movement – immense inertia and writhing agility. Heavy Weather sought to bring these two opposing forces together as a way of representing the tensions that shape our relationship with objects. In so doing, the work contributed to the artist’s ongoing exploration of sculpture, self-portraiture and the civic monument. The work was promoted nationally including the Art Guide and the Melbourne Review. It was also the subject of a article in the Australian Art Collector.