O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

O âmbito de aplicação material da legislação de proteção de dados pessoais e o tratamento de imagem por pessoa singular

Images have gained a never before seen importance. Technological changes have given the Information Society extraordinary means to capture, treat and transmit images, wheter your own or those of others, with or without a commercial purpose, with no boundaries of time or country, without “any kind of eraser”. From the several different ways natural persons may engage in image processing with no commercial purpose, the cases of sharing pictures through social networks and video surveillance assume particular relevance. Consequently there are growing legitimate concerns with the protection of one's image, since its processing may sometimes generate situations of privacy invasion or put at risk other fundamental rights. With this in mind, the present thesis arises from the question: what are the existent legal instruments in Portuguese Law that enable citizens to protect themselves from the abusive usage of their own pictures, whether because that image have been captured by a smartphone or some video surveillance camera, whether because it was massively shared through a blog or some social network? There is no question the one's right to not having his or her image used in an abusive way is protected by the Portuguese constitution, through the article 26th CRP, as well as personally right, under the article 79th of the Civil Code, and finally through criminal law, articles 192nd and 193rd of the Criminal Code. The question arises in the personal data protection context, considering that one's picture, given certain conditions, is personal data. Both the Directive 95/46/CE dated from 1995 as well as the LPD from 1998 are applicable to the processing of personal data, but both exclude situations of natural persons doing so in the pursuit of activities strictly personal or family-related. These laws demand complex procedures to natural persons, such as the preemptive formal authorisation request to the Data Protection National Commission. Failing to do so a natural person may result in the application of fines as high as €2.500,00 or even criminal charges. Consequently, the present thesis aims to study if the image processing with no commercial purposes by a natural person in the context of social networks or through video surveillance belongs to the domain of the existent personal data protection law. To that effect, it was made general considerations regarding the concept of video surveillance, what is its regimen, in a way that it may be distinguishable from Steve Mann's definition of sousveillance, and what are the associated obligations in order to better understand the concept's essence. The application of the existent laws on personal data protection to images processing by natural persons has been analysed taking into account the Directive 95/46/CE, the LPD and the General Regulation. From this analysis it is concluded that the regimen from 1995 to 1998 is out of touch with reality creating an absence of legal shielding in the personal data protection law, a flaw that doesn't exist because compensated by the right to image as a right to personality, that anyway reveals the inability of the Portuguese legislator to face the new technological challenges. It is urgent to legislate. A contrary interpretation will evidence the unconstitutionality of several rules on the LPD due to the obligations natural persons are bound to that violate the right to the freedom of speech and information, which would be inadequate and disproportionate. Considering the recently approved General Regulation and in the case it becomes the final version, the use for natural person of video surveillance of private spaces, Google Glass (in public and private places) and other similar gadgets used to recreational purposes, as well as social networks are subject to its regulation only if the images are shared without limits or existing commercial purposes. Video surveillance of public spaces in all situations is subject to General Regulation provisions.

Extracorporeal membrane oxygenation support after heart explantation: a proposal on how to deal with hyperacute rejection of heart transplant

Purpose: In extreme situations, such as hyperacute rejection of heart transplant or major bleeding per-operating complications, an urgent heart explantation might be the only means of survival. The aim of this experimental study was to improve the surgical technique and the hemodynamics of an Extracorporeal Membrane Oxygenation (ECMO) support through a peripheral vascular access in an acardia model. Methods: An ECMO support was established in 7 bovine experiments (59±6.1 kg) by the transjugular insertion to the caval axis of a self-expanded cannula, with return through a carotid artery. After baseline measurements of pump flow and arterial and central venous pressure, ventricular fibrillation was induced (B), the great arteries were clamped, the heart was excised and right and left atria remnants, containing the pulmonary veins, were sutured together leaving an atrial septal defect (ASD) over the cannula in the caval axis. Measurements were taken with the pulmonary artery (PA) clamped (C) and anastomosed with the caval axis (D). Regular arterial and central venous blood gases tests were performed. The ANOVA test for repeated measures was used to test the null hypothesis and a Bonferroni t method for assessing the significance in the between groups pairwise comparison of mean pump flow. Results: Initial pump flow (A) was 4.3±0.6 L/min dropping to 2.8±0.7 L/min (P B-A= 0.003) 10 minutes after induction of ventricular fibrillation (B). After cardiectomy, with the pulmonary artery clamped (C) it augmented not significantly to 3.5±0.8 L/min (P C-B= 0.33, P C-A= 0.029). Finally, PA anastomosis to the caval axis was followed by an almost to baseline pump flow augmentation (4.1±0.7 L/min, P D-B= 0.009, P D-C= 0.006, P D-A= 0.597), permitting a full ECMO support in acardia by a peripheral vascular access. Conclusions: ECMO support in acardia is feasible, providing new opportunities in situations where heart must urgently be explanted, as in hyperacute rejection of heart transplant. Adequate drainage of pulmonary circulation is pivotal in order to avoid pulmonary congestion and loss of volume from the normal right to left shunt of bronchial vessels. Furthermore, the PA anastomosis to the caval axis not only improves pump flow but it also permits an ECMO support by a peripheral vascular access and the closure of the chest.

The Gentleman's Magazine and Historical Chronicle - 1812 July to December Index and Supplement

Specific pages related to the War of 1812 include: Pages 655, 656, 657: Battles on the Niagara Frontier, with the death of Major General Sir Isaac Brock at the Battle of Queenston Heights on October 13, 1812. Page 670: Oct 13 - Obituary for Major General Sir Isaac Brock. Click on the pdf links to the right to view the monthly issue. The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. The magazine contains accounts of important historical events, abstracts of foreign occurrences, letters from noted figures, articles on geography, biographical entries for prominent people, poems, statistics, obituaries, reviews of books and more.

The Gentleman's Magazine and Historical Chronicle - 1813 January to June - Index and Supplements

The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were Printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. Click on the pdf links to the right to view the monthly issue. This bound volume has been divided by months. The page divisions are as listed. Index pages 673-700 January pages 1-96 February pages 97-192 March pages 193-296 April pages 297-400 Prefix to May pages 401-408 * May pages 401-504 June pages 505-600 Supplement pages 601-672 *Pages 401-408 are duplicated. Please check both the Prefix to May and May for these pages listed in the Index.

The Gentleman's Magazine and Historical Chronicle - 1813 July to December Index and Supplements

The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were Printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. Click on the pdf links to the right to view the monthly issue. This bound volume has been divided by months. The page divisions are as listed. Index pages 705-728 July pages 1-96 August pages 97-200 September pages 201-304 October pages 305-408 November pages 409-512 December pages 529-632 Supplement pages 633-704

The Gentleman's Magazine and Historical Chronicle - 1814 January to June Index and Supplements

The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were Printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. Click on the pdf links to the right to view the monthly issue. This bound volume has been divided by months. The page divisions are as listed. Index pages 705-732 January pages 1-104 February pages 105-208 March pages 209-312 April pages 313-424 May pages 425-528 June pages 529-632 Supplement pages 633-704

The Gentleman's Magazine and Historical Chronicle - 1814 July to December Index and Supplements

The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were Printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. Click on the pdf links to the right to view the monthly issue. This bound volume has been divided by months. The page divisions are as listed. Index pages 705-732 July pages 1-96 August pages 97-200 September pages 201-304 October pages 305-408 November pages 409-512 December pages 513-632 Supplement pages 633-704

The Gentleman's Magazine and Historical Chronicle - 1815 January to June Index and Selected Pages

The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were Printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. Click on the pdf links to the right to view the monthly issue. This bound volume has been divided by months. The page divisions are as listed. *In this volume only the Index and selected relevant pages have been digitized, for the full Periodical please contact the Brock University Special Collections and Archives. Listed are the pages that have been digitized. Index pages 653-680 Supplement page 577 January pages 1-96 February page 97 March pages 193,260-272 April pages 289,353-357 May pages 385,463,576 June page 481

Exploring the Ethical Decision-Making Processes of Community Care Providers

While there has been a recent shift away from isolated, institutionalized living conditions, persons with Intellectual Disabilities (ID) may still experience restricted access to choice when it comes to making decisions about the basic aspects of their lives. A tension remains between protecting individuals from harm and promoting their right to independence and personal liberties. This tension creates complex questions and ethical concerns for care providers supporting persons with ID. This study explored the ethical decision-making processes of care providers and specifically, how care providers describe the balance of protecting supported individuals from harm while promoting their right to self-determination. Semi-structured interviews were conducted with six care providers employed by a local community agency that supports young and older adults with ID. Data were analysed using thematic analysis and broader themes were developed following phases of open and selective coding. Results indicated that care providers described ethical decision-making processes as frequent, complex, subjective, and uncomfortable. All participants described the importance of promoting independent decision-making among the individuals they support and assisting supported individuals to make informed decisions. Participants also reported work colleagues and supervisors as primary sources of information when resolving ethical concerns. This suggests that complex ethical decision-making processes are being taken seriously by care providers and supervising staff. The results of this study are well-positioned to be applied to the development of a training program for frontline care providing staff supporting individuals in community care settings.

Letter of Administration to William Woodruff

Letter of administration from Lewiston, New York to William Woodruff. William Woodruff is granted the right to dispose of the goods and chattels of John Woodruff (deceased).

Letter to Samuel D. Woodruff from Thomas Steers and W.M. Kelly

Letter to Samuel D. Woodruff from Thomas Steers and W.M. Kelly stating that they have been successful in getting the patent through for Mrs. Clement for Lot no.30, Concession 2 in Enniskillen. James Clement is not of age and he cannot transfer his right to his brother Joseph. There is no obstacle of the patent being issued in Richard’s name. There are some notes in pencil on this document. The document is torn, and stained, but text is not affected. The postmark on the outside is Montreal, June 26, 1847, June 25, 1847.

Letter to Mr. Lee who was clerk of the Heir Devisee Committee in Toronto from Samuel D. Woodruff

Letter to Mr. Lee who was clerk of the Heir Devisee Committee in Toronto from Samuel D. Woodruff. [The Heir and Devisee Committee was formed to clarify the titles to land of heirs of people who had been assigned Crown lands before 1795. Many of the original grantees had not taken out patents to confirm their legal right to the land.] This letter confirms that steps have been taken to issue the patent, July 19, 1847.

Letter to Joseph A. Woodruff from John Stannage

Letter to Joseph A. Woodruff from John Stannage (3 pages) stating that the Sheriff of Lincoln County had no right to sell any of the glebes [land belonging or yielding revenue to a parish church] of Crowland for taxes in either 1852 or 1857, Nov. 25, 1862.

The Credibility and Authoritativeness of Documentary Information in Determining Refugee Status: The Canadian Experience

This article reviews the origins of the Documentation, Information and Research Branch (the 'Documentation Center') of Canada's Immigration and Refugee Board (IRB), established in 1988 as a part of a major revision of the procedure for determination of refugee status. The Documentation Center conducts research to produce documents describing conditions in refugee-producing countries, and also disseminates information from outside. The information is available to decision-makers, IRB staff, counsel and claimants. Given the importance of decisions on refugee status, the article looks at the credibility and the authoritativeness of the information, by analyzing the structure of information used. It recalls the different types of information 'package' produced, such as a country profiles and the Question and Answer Series, the Weekly Madia Review, the 'Perspectives' series, Responses to Information Requests and Country files, and considers the trend towards standardization across the country. The research process is reviewed, as are the hiring criteria for researchers, the composition of the 'collection', how acquisitions are made, and the development of databases, particularly on country of origin (human rights material) and legal information, which are accessible on-line. The author examines how documentary information can be used by decision-makers to draw conclusions as to whether the claim has a credible basis or the claimant has a well-founded fear of persecution. Relevant caselaw is available to assess and weigh the claim. The experience of Amnesty International in similar work is cited for comparative purposes. A number of 'safeguards' are mentioned, which contribute to the goal of impartiality in research, or which otherwise enhance the credibility of the information, and the author suggests that guidelines might be drafted to explain and assist in the realization of these aims. Greater resources might also enable the Center to undertake the task of 'certifying' the authoritativeness of sources. The author concludes that, as a new institution in Canadian administrative law, the Documentation Center opens interesting avenues for the future. Beacause it ensures an acceptable degree of impartiality of its research and the documents it produces, it may be a useful model for others tribunals adjudicating in fields where evidence is either difficult to gather, or is otherwise complex.