750 resultados para ICMS credits
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La presente investigación tiene como objetivo principal determinar el papel de la estrategia colombiana de desarrollo bajo en carbono en el mercado de bonos de carbono en Colombia. Esto con el fin de demostrar que las acciones nacionalmente apropiadas de mitigación NAMAS son un mecanismo de mitigación y puede no tener una incidencia en la oferta ni tampoco en la demanda del mercado de bonos de carbono en Colombia. Esta investigación se llevará a cabo por medio de un estudio de caso con un enfoque institucionalista. Se utilizará el método de investigación cualitativo, ya que se intenta medir las cualidades de la estrategia colombiana de desarrollo bajo en carbono mediante un análisis documental, teniendo como referencia las fuentes primarias; el Conpes 3700 de 2011, entrevistas a expertos del Ministerio de Ambiente y Desarrollo Sostenible, Fundación Natura, ConTREEbute, Área Metropolitana del Valle de Aburra, y fuentes secundarias, entre otras.
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El propósito del tema a desarrollar a través de este documento es el de analizar y comprender, bajo una óptica crítica y reflexiva, la institución jurídica de la partición en vida, su noción, regulación y efectos, con miras a determinar los posibles perjuicios que pueda generar la aplicación de esta figura a los acreedores de quien lleva a cabo la misma. Basados en dicho objetivo, se expone a la partición en vida como institución jurídica, analizando el fallo de la Corte Constitucional mediante el cual se declara su exequibilidad, y contrastándola con la partición por donación, usada en Argentina, como referente extranjero. Así mismo, son abordadas distintas instituciones jurídicas cuyo análisis permite denotar el alcance de la partición en vida en la práctica social colombiana, y a su vez, determinar cómo puede verse afectado el patrimonio de aquellos terceros que fungen como acreedores del partidor.
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Resumen basado en el del autor. http://www.xtec.es/credits/gallec/
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La Unión Europea plantea una serie de objetivos para alcanzar el Espacio Europeo de Enseñanza Superior (EEES) tales como la homologación de los planes de estudios y la consolidación de la libre circulación de los estudiantes y de los docentes. El proceso ha sufrido un importante adelanto, lo que ha causado algunos problemas como la implantación en la enseñanza universitaria de los nuevos títulos de Grado y Postgrado y su convalidación con las actuales diplomaturas y licenciaturas. El futuro título de Grado se estructurará en ECTS (European Credits Transfer System). El PSOE, al contrario que el PP, propone la flexibilidad de la duración de los estudios pudiendo durar tres o cuatro años. La distribución de las materias troncales supone también disparidad de opiniones: la flexibilidad en este punto puede provocar dificultades en las convalidaciones. Los estudios de postgrado se estructuran en máster y doctorado y lo más problemático para las universidades es la financiación. Los presupuestos son claramente insuficientes y no pueden hacer frente a todos los gastos. Las universidades tienen que ser capaces de adaptarse a las nuevas circunstancias y seguir ofreciendo una formación de calidad.
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El artículo pertenece a la monografía V: Elaboración de las Guías Docentes de Asignaturas adaptadas al sistema de Transferencia de Créditos Europeos en las titulaciones de Magisterio, Educación Social y Terapia Ocupacional
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Monográfico con el título: 'Buenas prácticas de enseñanza en TIC'. Resumen basado en el de la publicación
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Presentation Outline - Internal vs external sources of finance - Long versus short-term finance - Bonds, deentures and convertibles - The term loan - Manufacturers’ support - Export credits - Summary
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The credit arrangements between the three Edwards and Italian merchants were crucial for financing England’s ambitious foreign policies and ensuring the smooth running of governmental administration. The functioning of this credit system can be followed in detail through the well-kept but mostly unpublished records of the English Exchequer. This volume combines a transcription of the most important surviving accounts between the merchants and the Crown, with a parallel abstract presenting the core data in a double-entry format as credits to or debits from the king's account. This dual format was chosen to facilitate the interpretation of the source while still retaining the language and, as far as possible, the structure of the original documents. The wealth of evidence presented here has much value to add to our understanding of the financing of medieval government and the early development of banking services provided by Italian merchant societies. In particular, although the relationship between king and banker was, for the most part, mutually profitable, the English kings also acquired a reputation for defaulting on their debts and thus 'breaking' a succession of merchant societies. These documents provide an essential basis for a re-examination of the 'credit rating' of the medieval English Crown.
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An animated film commissioned and screened by Art Review Magazine on their website (Oct-Dec 2010), and a double page comic strip (Art Review, Oct 2010. The project addresses a key problem with contemporary debates regarding ideas of ‘performativity’ and ‘fictioning’ (Foucault/Deleuze/Butler) whereby the structural requirement for an ‘End’ pre-determines or back-codes the ‘story’ or progression of events leading up to this ‘End’ and therefore cuts against the potentials claimed for ‘performance’ and ‘performativity’. Film credits Primary soundtrack: Music: Rose Kallal. Spoken word: Mark Beasley Voices: Katie Barrington, Marnie Watts, Maria Deegan & John Russell Sound engineer: Bob Geal PLUS Special bonus track: (after 'The End'): 'Strychnine Motive' (2011) by Gum Takes Tooth
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This paper investigates the extent to which office activity contributes to travel-related CO2 emission. Using ‘end-user’ figures[1], travel accounts for 32% of UK CO2 emission (Commission for Integrated Transport, 2007) and commuting and business travel accounts for a fifth of transport-related CO2 emissions, equating to 6.4% of total UK emissions (Building Research Establishment, 2000). Figures from the Department for Transport (2006) report that 70% of commuting trips were made by car, accounting for 73% of all commuting miles travelled. In assessing the environmental performance of an office building, the paper questions whether commuting and business travel-related CO2 emission is being properly assessed. For example, are office buildings in locations that are easily accessible by public transport being sufficiently rewarded? The de facto method for assessing the environmental performance of office buildings in the UK is the Building Research Establishment’s Environmental Assessment Method (BREEAM). Using data for Bristol, this paper examines firstly whether BREEAM places sufficient weight on travel-related CO2 emission in comparison with building operation-related CO2 emission, and secondly whether the methodology for assigning credits for travel-related CO2 emission efficiency is capable of discerning intra-urban differences in location such as city centre and out-of-town. The results show that, despite CO2 emission per worker from building operation and travel being comparable, there is a substantial difference in the credit-weighting allocated to each. Under the current version of BREEAM for offices, only a maximum of 4% of the available credits can be awarded for ensuring the office location is environmentally sustainable. The results also show that all locations within the established city centre of Bristol will receive maximum BREEAM credits. Given the parameters of the test there is little to distinguish one city centre location from another and out of town only one office location receives any credits. It would appear from these results that the assessment method is not able to discern subtle differences in the sustainability of office locations
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The development of biofuels has been one of the most visible and controversial manifestations of the use of biomass for energy. Biofuels policies in the EU, US and Brazil have been particularly important for the development of the industry in these three important markets. All three have used a variety of measures, including consumption or use mandates, tax incentives and import protection to promote the production and use of biofuels. Despite this, it is uncertain whether the EU will achieve its objective of a 10 per cent share for renewables in transport fuels by 2020. The US is also running into difficulties in meeting consumption mandates for biofuels. Questions are being raised about the continuation of tax credits and import protection. Brazil has liberalised its domestic ethanol market and adopted a more market-oriented approach to biofuels policy, but the management of domestic petroleum prices and the inter-relationship between the sugar market and ethanol production are important factors affecting domestic consumption and exports. In both the EU and the US an ongoing debate about the benefits of reliance on biofuels derived from food crops and concern about the efficacy of current biofuels policies may put their future in doubt.
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This paper explores the mapping of the environmental assessment process onto design and construction processes. A comparative case study method is used to identify and account for variations in the ‘fit’ between these two processes. The analysis compares eight BREEAM projects (although relevant to LEED, GreenStar, etc.) and distinguishes project-level characteristics and dynamics. Drawing on insights from literature on sustainable construction and assessment methods, an analytic framework is developed to examine the effect of clusters of project and assessment level elements on different types of fit (tight, punctual and bolt-on). Key elements distinguishing between types include: prior working experience with project team members, individual commitment to sustainable construction, experience with sustainable construction, project continuity, project-level ownership of the assessment process, and the nature and continuity of assessor involvement. Professionals with ‘sustainable’ experience used BREEAM judiciously to support their designs (along with other frameworks), but less committed professionals tended to treat it purely as an assessment method. More attention needs to be paid to individual levels of engagement with, and understanding of, sustainability in general (rather than knowledge of technical solutions to individual credits), to ownership of the assessment process and to the potential effect of discontinuities at the project level on sustainable design.
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We test experimentally a prediction of the ‘moral credit model’, in which committing a virtuous act creates moral credits that can license immoral behavior in a succeeding decision. We use a basic cheating experiment that was either preceded by a virtuous deed or not in a developing country context. We found that people who previously achieved a good deed cheat more. Gender and origin are also significant explicative variables for cheating.
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Images are used in history education for a variety of reasons, not least to generate interest through a better understanding of historical events and people. The aim of this study was to investigate how historical pictures, either illustrated or documentary/photographic, can be used as a resource for activating and improving pupils' historical empathy, in the way described by Stéphane Lévasque. I conducted a reception study on five different focus groups consisting of pupils from different upper secondary schools in Sweden. The pupils varied with regard to number of credits for admission to upper secondary school. A sixth group of pupils was interviewed as a contrasting control group in order to add perspective to the results. The discussions were based on the pupils' interpretations of 34 selected pictures, all of which were taken from the most common history textbooks. Each pupil was asked to choose the picture he/she felt was the most representative historical image. On the basis of the strategies used by the pupils when interpreting the pictures and discussing them, the material was analysed in accordance with Lévesque's categories: imagination, historical contextualisation and morals. The last category, morals, was further divided into three sub-categories: sense of justice, sympathy and progression. The reflections of the pupils and the degree of contextualisation varied. It appeared that the pupils were less inclined to discuss assumptions about the persons in the pictures; instead they chose to discuss the historical context in question. The pictures in this study did not seem to trigger the pupils to fabricate anachronistic reasoning about history; when they did produce lengthy reasoning, it was contextual, structural and metahistorical. In this context, the pupils who belonged to the group with the highest average of credits showed some signs of reflection on the basis of historical context and some criticism about the historical sources. On no occasion did any of the pupils choose a picture as a concrete expression of injustice. One of the questions this study aimed to explore was whether a lack of historical context affects how pictures trigger emotions and reasoning on the basis of moral aspects. Some of the pupils displayed moral standpoints, primarily the degree of morals concerning injustice. One possible interpretation could be that the feeling of being unfairly treated and subjected to insulting behaviour and social injustice was something the pupils could relate to. The group of pupils who had not yet studied history at upper secondary school, the control group, generally made reflections using this sort of reasoning when they discussed the historical aspects of the pictures.
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Vol. 4; 129 p. b&w, color photographs; Sept. 1984 TOC: Leadership in Profile…10/Yearbook Reception…14/Mr. and Mrs. Fiorello LaGuardia…17/Faculty and Staff…20/College Wide Activities and Events…39/Continuing Education…42/Recreation…46/Student Government…51/Honors Night…56/Activities Events and Trips…65/Graduate Special Section…77/Graduates…83/In Memoriam…124/Yearbook Committee…127/Ads…129 YEARBOOK CREDITS: Project Director, VINCENT BANREY; Copy/Caption Writers and Editors: UMOJA KWANGUVU and CATHERINE WHAN-ABBATE; Photographers: YVONNE CANNON, YOUNG CHOI, WALTER JACKSON, UMOJA KWANGUVU, RANDY FADER-SMITH, CLASSIC STUDIOS; Production Committee: ARLENE BANREY, ELIZABETH BAUMANN, GEORGE BERMUDEZ, BRIDGET DAVIS, MARGARET FERNANDEZ, FRAN GIBSON, RAMONA H. KENOL, EDDIE LEBRON, REGINA McDONALD, HORACIO OWENS, JOSE PENA, KEVIN RILEY, SHIRLEY SAULSBURY, CORDELIA WHICHARD; Typing: BLANCA ARBITO, ENID RIVERA, CAROLYN TAYLOR, CATHERINE WHAN-ABBATE, ADRIENNE WILLIAMS, AUDREY WILLIAMS.