942 resultados para Types of Tax


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[EN] Purpose of the paper - This research analyzes the impact of three types of embedded ties, namely, specialized complementary resources, idiosyncratic investments, and knowledge sharing, on the innovation capacity of the firms. We also study the particularities of the Machine-Tool industry. Theoretical background – Our evaluation of the embedded buyer-supplier ties is based on the potential sources of relational rents proposed by Dyer and Sing (1998). We also draw on Uzzi and Lancaster (2003), Noordhoff et al. (2011), among others, to discuss the positive and negative aspects of embedded ties. Design/Methodology/Approach ‐ Using data from a survey of 202 European machine-tool firms acting as buyers and sellers, we propose and evaluate a Structural Equation model. Findings ‐ Only knowledge-sharing routines exert a significant positive effect on product innovation performance. Neither an increase in the idiosyncratic investments nor in complementary resources and capabilities enhance innovation performance. Also, knowledge-sharing routines mediate in the effect from idiosyncratic investments on innovation performance. Research Limitations. ‐ The machine tool industry has unique characteristics that make this generalization difficult. Also, there is considerable difficulty associated with testing more deeply the interrelations among these embedded ties in the long run. It is plausible to understand that these interrelations operate within a gradual process. Originality/Value/Contribution of Paper ‐ This research contributes to a better understanding of the role of embedded ties on innovativeness. To the best of our knowledge, there is no previous international empirical research analyzing the mediation effects among specialized complementary resources, idiosyncratic investments and knowledge sharing, and their effects on the innovation capacity of firms.

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Araucaria angustifolia é uma espécie nativa potencial para a silvicultura brasileira. No entanto, uma série de desafios e limitações técnicas ainda persistem, dificultando sua expansão silvicultural, dentre os quais se destaca a falta de tecnologias de clonagem de materiais genéticos superiores, bem como sua avaliação em condições de campo. Assim, objetivou-se avaliar a potencialidade da utilização de mudas de araucária oriundas de estaquia e de sementes para produção madeireira, por meio da avaliação da sobrevivência e crescimento a campo. Clones provenientes de matrizes masculinas e femininas, de diferentes tipos de estacas e mudas de sementes foram plantadas em espaçamento 3 x 3 m. O experimento foi conduzido em delineamento inteiramente casualizado, com três tratamentos e parcelas de uma planta (one tree plot). Clones do sexo feminino e de estacas contendo o ápice apresentaram maior crescimento em diâmetro à altura do peito (6,4 cm) e altura total (3,6 m) aos 74 meses após o plantio, seguidas das de sementes e demais clones, com resultados similares. Conclui-se que a estaquia é uma técnica potencial de produção de mudas de araucária para fins madeireiros e é favorecida pela utilização de estacas proveniente de matrizes femininas e com ápice.

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Socratic questioning stresses the importance of questioning for learning. Flipped Classroom pedagogy generates a need for effective questions and tasks in order to promote active learning. This paper describes a project aimed at finding out how different kinds of questions and tasks support students’ learning in a flipped classroom context. In this study, during the flipped courses, both the questions and tasks were distributed together with video recordings. Answers and solutions were presented and discussed in seminars, with approximately 10 participating students in each seminar. Information Systems students from three flipped classroom courses at three different levels were interviewed in focus groups about their perceptions of how different kinds of questions and tasks supported their learning process. The selected courses were organized differently, with various kinds of questions and tasks. Course one included open questions that were answered and presented at the seminar. Students also solved a task and presented the solution to the group. Course two included open questions and a task. Answers and solutions were discussed at the seminars where students also reviewed each other’s answers and solutions. Course three included online single- and multiple choice questions with real-time feedback. Answers were discussed at the seminar, with the focus on any misconceptions. In this paper we categorized the questions in accordance with Wilson (2016) as factual, convergent, divergent, evaluative, or a combination of these. In all, we found that any comprehensible question that initiates a dialogue, preferably with a set of Socratic questions, is perceived as promoting learning. This is why seminars that allow such questions and discussion are effective. We found no differences between the different kinds of Socratic questions. They were seen to promote learning so long as they made students reflect and problematize the questions. To conclude, we found that questions and tasks promote learning when they are answered and solved in a process that is characterized by comprehensibility, variation, repetition and activity.

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Temporary ponds are seasonal wetland habitats subjected to extreme and unstable ecological conditions. Some are classified as priority habitats for conservation by the European Union Habitats Directive. Our study area was the coastal plain of southwest Portugal, which spans across 100km north to south and hosts a large number of temporary ponds as a consequence of climatic and edaphic characteristics. Field sampling of floristic and edaphic data was carried out in 24 temporary ponds every spring between 2005 and 2008. We recorded a total of 174 plant species identified within visually homogeneous plots. We included the data in a geographic information system and classified ponds according to their floristic composition, using a biotic regionalization analysis based on species presence/absence, which is a practical and unambiguous criterion. We found three significantly different groups of ponds which corresponded to an eco-physiognomic pond typology: Mediterranean temporary ponds, marshlands, and disturbed ponds. For the first two pond types we defined characteristic or indicator plant species. We searched also for relationships between pond type and a series of large-scale climatic, geographic, and geological variables, as well as local-scale physical and chemical properties of the soil. Pond type was distinguished by a complex combination of some of these variables, including environmental energy, soil texture, nitrogen content of the soil and pH. A practical way of discriminating between different

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Fungal endophytes present in different asymptomatic grapevine plants (Vitis vinifera L.) located in different vineyards within Alentejo, a highly important viticulture region in Portugal, were identified in this study. Sampled grapevine plants included the three most representative cultivars in the region, Syrah, Cabernet Sauvignon, and Aragonez, growing under two different modes of management, conventional and biological. Sixteen fungal taxa were identified through sequencing of the internal transcribed spacer region. Total number of endophytic fungi isolated showed significant differences both in management mode and in cultivars, with higher numbers in grapevines under conventional mode and from Syrah cultivar. The composition of fungal endophytic communities did not show significant differences among cultivars, but differences were observed between fungal communities isolated from grapevines under biological or conventional modes. The most fungal taxa isolated from grapevines cultivated under biological mode were Alternaria alternata, Cladosporium sp., and Nigrospora oryzae, and under conventional mode Botrytis cinerea, Epicoccum nigrum, and Epicoccum sp. These differences suggest that the different products used in grapevine production have impacts in fungal endophytic composition. Further investigation of the identified fungi with respect to their antagonistic characteristics and potential use in plant protection to ensure food safety is now in course.

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Abstract. This study aims to determine the effect of giving various types of feed additives to the chemical composition value of super chicken chicken (Gallus domestica). This research is an experimental research using 20 super chicken chickens that come from chicken growth research (growth study). The design used in this study was Completely Randomized Design (RAL), consisting of 4 treatments and 5 replications. The treatment given was (A0 = control (Vita chick 0.7 gram / liter; A1 = 20 ml / liter probio-FM; A2 = 0.08% MOS-oligosaccharide / kg of feed and A3 = herbal leuser KI 5 ml / liter). is a 90 day old super chicken breast Chicken Variable observed moisture content, protein content and fat content The data obtained were analyzed by using vocabulary and tested further by Duncan's Multiple Range Test The results showed that treatment (P> 0,05) to the value of water content and protein of super chicken fowl.Average value of water content at each treatment A0 (69,81%), A1 (70,74%), A2 (71,56%) and A3 (71,52%) while mean value of protein A0 (18,95%), A1 (19,61%), A2 (19,01%) and A3 (19,14%)) P <0,05) to the fat content of super chicken flesh, mean of fat content were A0 (2.02%), A1 (1.49%), A2 (1.37%) and A3 (2.0%).

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Ce mémoire cherche à comprendre un paradoxe : les États-providence les plus généreux, façonnés par des partis sociaux-démocrates, sont financés par des taxes beaucoup plus régressives que les États-providence les moins généreux où les partis de droite, plus souvent au pouvoir, mettent en place une taxation plus progressive. Pour comprendre ce paradoxe, ce mémoire débute en analysant les pressions induites par la mondialisation des capitaux sur la taxation. Ensuite, le mémoire explore les causes institutionnelles des régimes fiscaux en effectuant une revue de la littérature analytique. Ces contraintes institutionnelles et fonctionnelles sur le comportement et les préférences des acteurs politiques permettent de définir trois idéaux-types de régimes fiscaux. Ces idéaux-types cadrent avec la typologie des régimes d’État-providence d’Esping-Andersen. En regroupant des typologies sur les régimes fiscaux et les régimes d’État-providence, ce mémoire souligne que le financement des politiques publiques représente une composante cruciale de l’économie politique de l’État-providence.

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This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

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This study assesses the Pigou taxes introduced as a response to negative externalities in practice. The authors analyze the international practice and effectiveness of taxation on food products harmful to health and on carbon emissions harmful to the environment and, in relation to these two types of taxes, the focus is on the opportunities and the factors reducing efficiency.

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This dissertation analyzed and compared variables affecting interest rate and yield of certificates of participation, tax-exempt revenue bonds and tax-exempt general obligation bonds. The study employed qualitative and quantitative analysis methods. ^ Qualitative research methods included surveys, interviews and focus groups. The survey solicited debt load information from 67 Florida school districts (21 responded) and addressed the question which districts used certificates of participation and why. Eight individuals with experience dealing with all three debt instruments were interviewed. A follow-up focus group of six school district financial officers gathered additional data. Results from the qualitative methods revealed school districts used certificates of participation based on millage authority amount available relative to overall tax base. Also identified was the belief of a significant difference in certificates of participation costs and the other two debt instrument types. ^ The study's quantitative methods analyzed 1998 and 1999 initial issues of Moody's AAA rated certificates of participation, tax-exempt revenue bonds and tax-exempt general obligation bonds. Through an analysis of covariance (ANCOVA), the study examined interest rates and yields while controlling for the covariates of credit enhancement, issue size, and maturity date. The analysis identified no significant difference between interest rates of certificates of participation and tax-exempt general obligation bonds (p < 0.05). There was a significant difference between interest rates of tax-exempt revenue bonds and tax-exempt general obligation bonds. This study discerned no significant difference between yield on certificates of participation and tax-exempt general obligation bonds. It identified a difference in yield between both certificates of participation and tax-exempt general obligation bonds compared with tax-exempt revenue bonds. ^ The study found COPs to have lesser overall costs than RV bonds. COPs also have a quicker entry into the market resulting in construction cost savings. The study found policy implications such as investment portfolio limitations and public choice issues about using COPs as a mechanism to grow government. ^

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Pomegranate [Punica granatum (Punicaceae)] is characterized by having two types of flowers on the same tree: hermaphroditic bisexual flowers and functionally male flowers. This condition, defined as functional andromonoecy, can result in decreased yields resulting from the inability of male flowers to set fruit. Morphological and histological analyses of bisexual and male flowers were conducted using light and scanning electron microscopy (SEM) to characterize the different flower types observed in pomegranate plants and to better understand their developmental differences. Bisexual flowers had a discoid stigma covered with copious exudate, elongated stigmatic papillae, a single elongate style, and numerous stamens inserted on the inner wall of the calyx tube. Using fluorescence staining, high numbers of pollen tubes were observed growing through a central stylar canal. Ovules were numerous, elliptical, and anatropous. In contrast, male flowers had reduced female parts and exhibited shortened pistils of variable heights. Stigmatic papillae of male flowers had little exudate yet supported pollen germination. However, pollen tubes were rarely observed in styles. Ovules in male flowers were rudimentary and exhibited various stages of degeneration. Pollen from both types of flowers was of similar size, approximate to 20 mu m, and exhibited similar percent germination using in vitro germination assays. Pollen germination was strongly influenced by temperature. Maximal germination (greater than 74%) was obtained at 25 and 35 degrees C; pollen germination was significantly lower at 15 degrees C (58%) and 5 degrees C (10%).

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This paper describes the ocular morphology of young adults of the southern hemisphere lamprey Geotria australis, the sole representative of the Geotriidae, and makes comparisons with those of holarctic lampreys (Petromyzontidae). As previously reported for the holarctic lamprey Ichthyomyzon unicuspis [Collin and Fritzsch, 1993], the lens of G. australis is non-spherical and possesses a cone-shaped posterior that may be capable of mediating variable focus. The avascular retina of G. australis is well differentiated, containing three retinal ganglion cell populations, three layers of horizontal cells and three photoreceptor types, in contrast to petromyzontids that contain only two photoreceptor types (short and long), G. australis possesses one rod-like (R1) and two cone-like (C1 and C2) photoreceptors. Although the rodlike receptor in G. australis may be homologous with the short receptors of holarctic lampreys, the two cone-like receptors have morphological characteristics that differ markedly from those of the long receptors of their holarctic counterparts. The features which distinguish the two cone-like receptors from those of the long receptor type in holarctic lampreys are the characteristics of the mitochondria and the presence of large amounts of two different types of stored secretory material in the endoplasmic reticulum of the myoid (refractile bodies). The endoplasmic reticulum of each receptor type has a different shape and staining profile and is polymorphic, each showing a continuum of distension. It is proposed that the presence of two cone-like photoreceptors with different characteristics would increase the spectral range of G. australis and thus be of value during the parasitic phase, when this lamprey lives in the surface marine waters. The irideal flap, present in G. australis but not petromyzontids, would assist in reducing intraocular flare during life in surface waters. The results of this study, which are discussed in the context of the proposed evolution of lampreys, emphasise that it is important to take into account the characteristics of the eyes of southern hemisphere lampreys when making generalizations about the eyes of lampreys as a whole.