981 resultados para property tax administration
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This contribution, based on a statistical approach, undertakes to link data on resources (personnel and financial means) and the working of the administration of penal justice (prosecution, sentencing) taking into account the nationality of those prosecuted. In order to be able to distinguish prosecution and sentencing practices of judicial authorities and possible processes of discrimination, diverse sources have been used such as data from court administrations, public finances and police forces, collected by the Swiss Federal Statistical Office and the Swiss Federal administration of finances. The authors discuss discrimination in prosecution and sentencing between Swiss residents and foreigners taking into account localization and resources regarding personnel and public finances.
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Since GHB (gamma-hydroxybutyric acid) is naturally produced in the human body, clinical and forensic toxicologists must be able to discriminate between endogenous levels and a concentration resulting from exposure. To suggest an alternative to the use of interpretative concentration cut-offs, the detection of exogenous GHB in urine specimens was investigated by means of gas chromatography/combustion/isotope ratio mass spectrometry (GC/C/IRMS). GHB was isolated from urinary matrix by successive purification on Oasis MCX and Bond Elute SAX solid-phase extraction (SPE) cartridges prior to high-performance liquid chromatography (HPLC) fractioning using an Atlantis dC18 column eluted with a mixture of formic acid and methanol. Subsequent intramolecular esterification of GHB leading to the formation of gamma-butyrolactone (GBL) was carried out to avoid introduction of additional carbon atoms for carbon isotopic ratio analysis. A precision of 0.3 per thousand was determined using this IRMS method for samples at GHB concentrations of 10 mg/L. The (13)C/(12)C ratios of GHB in samples of subjects exposed to the drug ranged from -32.1 to -42.1 per thousand, whereas the results obtained for samples containing GHB of endogenous origin at concentration levels less than 10 mg/L were in the range -23.5 to -27.0 per thousand. Therefore, these preliminary results show that a possible discrimination between endogenous and exogenous GHB can be made using carbon isotopic ratio analyses.
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Colostrum feeding and glucocorticoid administration affect glucose metabolism and insulin release in calves. We have tested the hypothesis that dexamethasone as well as colostrum feeding influence insulin-dependent glucose metabolism in neonatal calves using the euglycemic-hyperinsulinemic clamp technique. Newborn calves were fed either colostrum or a milk-based formula (n=14 per group) and in each feeding group, half of the calves were treated with dexamethasone (30 microg/[kg body weight per day]). Preprandial blood samples were taken on days 1, 2, and 4. On day 5, insulin was infused for 3h and plasma glucose concentrations were kept at 5 mmol/L+/-10%. Clamps were combined with [(13)C]-bicarbonate and [6,6-(2)H]-glucose infusions for 5.5h (i.e., from -150 to 180 min, relative to insulin infusion) to determine glucose turnover, glucose appearance rate (Ra), endogenous glucose production (eGP), and gluconeogenesis before and at the end of the clamp. After the clamp liver biopsies were taken to measure mRNA levels of phosphoenolpyruvate carboxykinase (PEPCK) and pyruvate carboxylase (PC). Dexamethasone increased plasma glucose, insulin, and glucagon concentrations in the pre-clamp period thus necessitating a reduction in the rate of glucose infusion to maintain euglycemia during the clamp. Glucose turnover and Ra increased during the clamp and were lower at the end of the clamp in dexamethasone-treated calves. Dexamethasone treatment did not affect basal gluconeogenesis or eGP. At the end of the clamp, dexamethasone reduced eGP and PC mRNA levels, whereas mitochondrial PEPCK mRNA levels increased. In conclusion, insulin increased glucose turnover and dexamethasone impaired insulin-dependent glucose metabolism, and this was independent of different feeding.
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The Programme for Government 2007-2012 states that '[a]ppropriate fiscal instruments, including a carbon levy, will be phased in on a revenue-neutral basis over the lifetime of this Government.' The terms of reference of the Commission on Taxation repeats the commitment to introduce measures to further lower carbon emissions and to phase in on a revenue neutral basis appropriate fiscal measures including a carbon levy over the lifetime of the Government and invites the Commission to [i]nvestigate fiscal measures to protect and enhance the environment including the introduction of a carbon tax. This paper presents thoughts and considerations about such a carbon tax. It discusses selected design issues, and presents a preliminary impact assessment for what the authors think is a reasonable design. More specifically, It addresses ten questions: 1. Why impose a carbon tax? 2. What level should the tax be? 3. Who should be taxed? 4. What is the expected revenue? 5. What to do with the revenue? 6. What are the macro-economic implications? 7. What are the effects on emissions? 8. What are the effects on income distribution? 9. How to tax internationally traded goods and services? 10. What about fuel tourism? On some of these questions, it presents arguments and evidence. Other questions call for further research. Aspects of some questions can only be answered by the Dail �ireann.This resource was contributed by The National Documentation Centre on Drug Use.
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PURPOSE: Little is known regarding cannabis administration routes for nonmedical use-that is, its delivery methods (e.g., joints, water pipe, food). Therefore, we examined the prevalence rates of different cannabis delivery methods and assessed the relationship of the distinct administration routes with problematic drug use. Subgroups of cannabis users were also investigated (i.e., "pure" cannabis users, previously described as employing a harmless route of administration, and water pipe users, previously described as using a harmful route of administration). METHODS: As part of the Cohort Study on Substance Use Risk Factors, 1,763 cannabis users answered questions concerning their drug use (i.e., routes of administration, problematic cannabis use, other illicit drug use). Descriptive statistics, latent class analysis, correlations and t-tests were assessed. RESULTS: The main administration route was "joints with tobacco"; other routes of administration had prevalence rates from 23.99% to 38.23%. In addition, increasing the number of administration routes was associated with more problematic cannabis use, as well as heavier illicit drug use. Water pipes without tobacco were especially linked to heavy drug use patterns, whereas "pure" cannabis use seemed less harmful. CONCLUSIONS: Our findings highlighted that diversification in routes of administration can be associated with heavier illicit drug use. This was especially true for water pipe users, whereas "pure" cannabis users, who did not mix cannabis with tobacco, were an exception. Indeed, these results may be useful for future preventive programs, which may need to focus on those who have diversified routes of administration for cannabis.
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Cet article fait le point sur les réformes de la gestion publique en Suisse. Après avoir montré que ce pays est marqué par une tradition de modernisation qui le rend très réceptif aux nouvelles approches de gestion, l'article analyse en particulier le mouvement de Nouvelle Gestion Publique (NGP) à la mode helvétique. Les principales orientations de la NGP suisse, ainsi que les évaluations qui en ont été faites sous l'angle des autorités politiques, de l'administration et des citoyens, permettent d'esquisser les défis qui attendent le système suisse dans l'ère de l'après-NGP.
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The product of human T-cell lymphotropic virus type 1 (HTLV-1) tax gene has a transactivating effect of the viral and cellular gene expression. Genetic variations in this gene have been correlated with differences in clinical outcomes. Based upon its diversity, two closely related substrains, namely tax A and tax B, have been described. The tax A substrain has been found at a higher frequency among human T-cell leukemia virus type 1 (TSP/HAM) patients than among healthy HTLV-I-infected asymptomatic subjects in Japan. In this study, we determined the distribution of tax substrains in HTLV-I-infected subjects in the city of São Paulo, Brazil. Using the ACCII restriction enzyme site, we detected only tax A substrain from 48 TSP/HAM patients and 28 healthy HTLV-I carriers. The sequenced tax genes from nine TSP/HAM patients and five asymptomatic HTLV-I carriers showed a similar pattern of mutation, which characterizes tax A. Our results indicate that HTLV-I tax subtypes have no significant influences on TSP/HAM disease progression. Furthermore, monophyletic introduction of HTLV-I to Brazil probably occurred during the African slave trade many years ago.
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L'objectiu d'aquest projecte és el desenvolupament d'un programari per a la gestió dels pagaments de tributs recaptats per Administracions Públiques i la posterior gestió econòmica que efectuaran les entitats recaptadores del tribut. Els tributs gestionats pel programari seran de tipus autoliquidació.
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Le cannabis est l'une des drogues illégales les plus consommées au monde. Le delta-9- tétrahydrocannabinol (THC) est le composé psychoactif majeur du cannabis et est fréquemment détecté dans le sang de conducteurs impliqués dans un accident de la route, alors qu'il est actuellement interdit de conduire sous l'influence du THC en Suisse comme dans de nombreux pays européens. La détection de ce composé dans le sang est suivie d'une série de mesures pénales et administratives à l'encontre du conducteur impliqué. Cette thèse intitulée « Etude d'administration contrôlée de cannabis et profils cinétiques dans les fluides biologiques » s'inscrit dans une étude toxicologique menée au Centre Hospitalier Universitaire Vaudois (CHUV). Le but de cette étude est d'évaluer les effets du cannabis sur le fonctionnement du cerveau lorsque le consommateur accompli une tâche fondamentale de la conduite automobile. Pour cela, l'imagerie médicale par résonnance magnétique fonctionnelle (IRMf) est combinée à un test informatisé simulant une tâche psychomotrice requise pour une conduite automobile sûre. Il s'agit d'un test de double tâche de poursuite d'une cible au moyen d'un curseur dirigé par un joystick, combiné à une tâche secondaire de détection de signaux routiers. Parallèlement, les profils cinétiques sanguins et salivaires des volontaires ont été déterminés grâce à des prélèvements effectués tout au long de la journée d'étude. Les objectifs principaux de ce travail de thèse sont les suivants : après une revue de la littérature existante sur les techniques d'analyse des cannabinoïdes dans les fluides biologiques, une méthode a été développée et validée pour ces composés dans la salive puis appliquée aux échantillons de l'étude. En parallèle, les échantillons sanguins et urinaires ont été analysés, en partie avec une méthode adaptée de celle développée pour la salive. Pour montrer la versatilité de cette méthode, celle-ci a été employée pour analyser des échantillons de bile qui a l'avantage de contenir des concentrations élevées de métabolites conjugués. Dans un deuxième temps, les dosages effectués sur le sang et la salive ont permis d'établir les profils cinétiques des cannabinoïdes, de déterminer leurs paramètres pharmacocinétiques et de les comparer. Les données obtenues ont montré que la concentration sanguine en acide 11-nor-9- carboxy-delta-9-tétrahydrocannabinol (THCCOOH) pouvait servir à distinguer les fumeurs occasionnels des fumeurs réguliers de cannabis, car elle est significativement plus élevée chez les consommateurs réguliers. De plus, d'autres cannabinoïdes présents dans la salive pourraient servir de marqueurs de consommation récente dans ce fluide biologique. Enfin, que ce soit dans le sang, la salive ou l'urine, des phytocannabinoïdes peuvent être utilisés comme marqueur de consommation de cannabis illégal car ils sont absents des médicaments à base de cannabis utilisant des préparations synthétiques ou purifiées du THC.
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Compare and contrast foundation funded OER with taxpayer funded OER in terms of global vs. local goals, licensing options, use cases, and outcomes.
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Open Education, and specifically the OER movement, seeks to provide universal access to knowledge, undermining the historical enclosure and the increasing privatisation of the public education system. In this paper we examine this aspiration by submitting the implicit theoretical assumptions of Open Education to the test of critical political economy. We acknowledge the Open Education movement's revolutionary potential but outline the inherent limitations of its current focus on the commons (property relations) rather than the social relations of capitalist production (wage work, the company) and because of this, argue that it will only achieve limited, rather than revolutionary, impact.