904 resultados para Fundamental duty to pay taxes


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Cabo Verde foi alcandorado a PDM recentemente o que traz novos e grandes desafios para o seu processo de desenvolvimento. O país que tem as suas vulnerabilidades decorrentes do seu frágil tecido produtivo e da sua reduzida dimensão, para além da escassez de recursos naturais, enfrenta ainda o desafio da insularidade. Assim terá que ancorar-se em primeiro lugar nos seus recursos humanos, para enfrentar esses desafios. A questão da gestão de desempenho e recompensa começa a emergir-se no sector empresarial quer privado quer estatal, como um processo fundamental para se alcançar a excelência operacional, fundamental para enfrentar a competição nos dias de hoje. O presente estudo focou o sistema de avaliação de desempenho na Shell Cabo Verde uma filial do Grupo Shell, que é uma multinacional com uma história rica e com forte experiência no mercado Global. Procurou-se, através de um estudo de caso, fazer o levantamento e o enquadramento teórico do sistema e analisar até que ponto o mesmo tem potenciado a melhoria do desempenho organizacional através do alinhamento dos objectivos individuais e da organização. Cape Verde has recently been upgraded to a Medium Development Country condition which brings along new great challenges to its development process. The country has already its vulnerabilities due to its week productive tissue and its small dimension and beyond the lack of natural resources it has to deal with the challenge of insularity. Thus it has to anchor itself firstly in its human resources to face the challenges. The performance and reward management starts to emerge in both private’s and State’s entrepreneur sector, as a fundamental process to achieve the operational excellence in order to face the competitiveness now-a-days. This study focused the performance evaluation used in Shell Cape Verde, a company that belongs to the multinational Shell with a rich global market experience. We tried, through a case study, to understand the theoric contents of the system and analyze at what point it has enhanced the improvement of the organizational performance through the alignment of individual objectives and organizational objectives.

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Choosing a financially strong insurance company is important when buying health insurance. You want the company to still be in business when you have claims, which can be 20 to 30 years from now. Insurance companies selling insurance in Iowa have met the minimum legal standards to be licensed by the State of Iowa Insurance Division. This licensure doesn’t mean the company has a high financial stability rating. Several independent rating agencies evaluate the financial stability of insurance companies. The rating for an individual insurance company is an opinion as to its financial strength and ability to pay claims in the future. When evaluating a company, a rating agency may consider a company's balance sheet strength, operating performance and business management and strategies.

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Many workers believe that personal contacts are crucial for obtainingjobs in high-wage sectors. On the other hand, firms in high-wage sectorsreport using employee referrals because they help provide screening andmonitoring of new employees. This paper develops a matching model thatcan explain the link between inter-industry wage differentials and useof employee referrals. Referrals lower monitoring costs because high-effortreferees can exert peer pressure on co-workers, allowing firms to pay lowerefficiency wages. On the other hand, informal search provides fewer job andapplicant contacts than formal methods (e.g., newspaper ads). In equilibrium,the matching process generates segmentation in the labor market becauseof heterogeneity in the size of referral networks. Referrals match good high-paying jobs to well-connected workers, while formal methods matchless attractive jobs to less-connected workers. Industry-level data show apositive correlation between industry wage premia and use of employeereferrals. Moreover, evidence using the NLSY shows similar positive andsignificant OLS and fixed-effects estimates of the returns to employeereferrals, but insignificant effects once sector of employment is controlledfor. This evidence suggests referred workers earn higher wages not becauseof higher unobserved ability or better matches but rather because theyare hired in high-wage sectors.

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We present a theory of context-dependent choice in which a consumer's attention is drawnto salient attributes of goods, such as quality or price. An attribute is salient for a good when itstands out among the good's attributes, relative to that attribute's average level in the choice set (orgenerally, the evoked set). Consumers attach disproportionately high weight to salient attributesand their choices are tilted toward goods with higher quality/price ratios. The model accounts fora variety of disparate evidence, including decoy effects, context-dependent willingness to pay, andlarge shifts in demand in response to price shocks.

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A tese que ora findamos visa a obtenção do grau de doutora em Educação, na Especialidade de Desenvolvimento Curricular, pelo Departamento do Currículo e Tecnologia Educativa, do Instituto de Educação e Psicologia, da Universidade do Minho. Intitulado o dualismo cultural: os luso-caboverdianos entre a escola, a família e a comunidade, o presente estudo centra-se numa abordagem crítica da escolaridade básica obrigatória, no qual procurámos compreender e explicar as condições de realização deste nível de ensino pelos jovens de ascendência caboverdiana, nascidos em Portugal, na qualidade de sujeitos biculturais em consequência da simbiose das culturas caboverdeana e portuguesa. Isto para concluirmos se na oferta do serviço educativo e de formação estão acautelados os seus direitos de cidadania e de participação na sociedade em que se encontram inseridos e a que pertencem de facto. Nesta investigação foi fundamental analisar a oferta de educação básica, entender as representações de alunos lusocaboverdeanos acerca da sua identidade cultural e das suas percepções sobre a formação académica que recebem; reconhecer representações e percepções de professores acerca da realidade educativa portuguesa, o enquadramento da multiculturalidade e a docência em turmas com alunos luso-caboverdianos, e compreender as percepções de pais e encarregados da educação caboverdeanos acerca da realidade educativa portuguesa e do enquadramento dos seus filhos na escola, para perceber se o insucesso educativo dos luso-caboverdeanos está relacionado com a condição de aluno “culturalmente diferente” ou se tem a sua origem na escola e no currículo da escolaridade obrigatória e, assim, contribuir com subsídios teóricos e práticos para o aprofundamento da problemática da multiculturalidade em Portugal, com vista à sua potenciação e normalização no sistema educativo. Estando perante uma sociedade de formação multicultural reafirmada com a colonização, justifica-se, em Portugal, a preocupação com a temática da diversidade cultural nas políticas educativas, resultante da consciencialização da manifestação da diversidade cultural no contexto escolar, podendo a sua omissão constituir num factor de insucesso educativo. Por isso, integramos nesta investigação matérias como: uma conceptualização do multiculturalismo com vista a questionar e clarificar os conceitos e as perspectivas inerentes a este fenómeno. Uma tentativa de desocultar para perceber o conteúdo simbólico e os porquês das políticas de integração das minorias etnicoculturais que, ao que parece, nos tempos que correm, por quase toda a parte, se converteram numa prioridade absoluta e inadiável. Estabelecemos uma ponte entre a génese do campo curricular e a construção de um currículo multi e/ou intercultural, merecendo devida atenção as tendências que dominam as discussões e a produção científica actuais nestes domínios. Problematizámos o currículo e identidade na escolaridade obrigatória nas dimensões inserção sociocultural, promoção da igualdade de sucesso educativo e inclusão dos sujeitos e o currículo e a educação para o exercício da cidadania numa escola que se quer plural. Neste último debatemos o conteúdo político da educação para a cidadania, as políticas educativas e curriculares e a escolaridade básica obrigatória como uma proposta que continua em aberto, por isso, passível de adequação às necessidades de uma educação da e para a diversidade. Procurámos fazer uma análise das políticas de integração socioeducativa da diversidade cultural, com destaque para o quadro legal que regula a integração das minorias étnicas na escola básica portuguesa, com particular incidência sobre as crianças pertencentes à comunidade caboverdeana nascidas em território português, procurando concluir acerca da existência, ou não, de posições e opções de políticas educativas concretas face à necessidade de dar prosseguimento à educação multicultural neste contexto. Tratou-se de uma investigação qualitativa holística, que permitiu desenvolver compreensões profundas dos fenómenos a partir das evidências reunidas, do estudo das representações dos sujeitos sobre quem recaem os resultados da investigação, mas também de sujeitos que, assim como o meio envolvente, estabelecem uma relação indirecta com os mesmos resultados. Circunscrito a um estudo de caso, a reflexão e a partilha de conhecimento e informações possibilitou desenvolver uma compreensão sobre a problemática estudada. Dos resultados obtidos, destacámos aqui que, em Portugal, apesar da absorvência da diversidade cultural nas política educativa, não se concretizou, ainda, uma proposta que, na prática, crie a reciprocidade entre as questões etnicoculturais e o sucesso e/ou insucesso educativos das minorias em educação com ganhos decisivos no combate ao insucesso e ao abandono escolar. Continua-se a desenvolver uma educação igualitarista monocultural pela via da homogeneização curricular, assente na noção de que povos e grupos podem estar em condições de igualdade se reunidos numa cultura comum. Aparentemente sob pilares democráticos, esta educação multicultural segue a concepção liberal associando essencialismo, universalismo e igualitarismo, resultando num propósito civilizacional excludente das minorias etnicoculturais. As conclusões chegadas permitem-nos defender a dessacralização do currículo nacional comum e uniforme e a defesa de uma proposta curricular baseada numa cultura científica global e necessária, de acordo com as faixas etárias e níveis de ensino, com campos de integração obrigatória de conteúdos territorializados alicerçados no interculturalismo como estratégia promotora da interacção crítica e solidária entre diferentes sujeitos e grupos culturais, permissiva da construção de identidades próprias e da confissão da diferença cultural, associada ao intraculturalismo como uma via permeabilizadora da educação democrática como garante da cidadania plena a todos os indivíduos, como condição fundamental para o estabelecimento das condições de igualdade e de garantia de sucesso em educação.

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This paper reviews what has increased medical-care spending bought in terms of health benefitswith longitudinal data from the U.S and, more limited, from Spain. Health services contributionto health has been positive in average, especially during the last 50 years for the U.S andthe last 30 years for Spain. This contribution differs among countries and is much greater forsome diseases (cardiovascular) than for others (cancer). Benefits from health care interventionscan be valued on basis on the social willin gness to pay, observed or declared on the process ofestablishing health policy priorities. 30.000 euros per Quality Adjusted Life Year could providean efficiency threshold for financing publicly health services in Spain: Consensus andlegitimacy of the political process of establishing health priorities becomes, however, moreimportant than any approximate number. Attention is paid finally to bridging the gap betweenefficacy (the possibilities given by innovation and resources devoted to health care) andeffectiveness (the distance to the frontier) of the everyday working of a health system with itsinappropriate care and limited application of the existing knowledge.

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We model green markets in which purchasers, either firms orconsumers, have higher willingness-to-pay for lesspolluting goods. The effectiveness of pollution reductionpolicies is examined in a duopoly setting. We show thatduopolists' strategic behaviour may increase pollutionlevels. Maximum emission standards, commonly used in greenmarkets, improve the environmental features of products.Nonetheless, overall pollution levels will rise becausegovernment regulation also affects market shares and bootsfirms' sales. Consequently, social welfare may be reduced.We also explore the effects of technological subsidies andproduct charges, including differentiation of charges.

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This article tries to reconcile economic-industrial policy with health policy when dealing with biomedical innovation and welfare state sustainability. Better health accounts for an increasingly large proportion of welfare improvements. Explanation is given to the welfare losses coming from the fact than industrial and health policy tend to ignore each other. Drug s prices reflecting their relative relative effectiveness send the right signal to the industry rewarding innovation with impact on quantity and quality of life- and to the buyers of health care services.The level of drug s public reimbursement indicates the social willingness to pay of the different national health systems, not only by means of inclusion, or rejection, in the basket of services covered, but especially establishing the proportion of the price that is going to be financed publicly.Reference pricing for therapeutic equivalents as the upper limit of the social willingness to pay- and two-tiered co-payments for users (avoidable and inversely related with the incremental effectiveness of de drug) are deemed appropriate for those countries concerned at the same time with increasing their productivity and maintaining its welfare state. Profits drive R&D but not its location. There is no intrinsic contradiction between high productivity and a consolidated National Health Service (welfare state) as the European Nordic Countries are telling us every day.

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Faced with recurrent drought and famine during five centuries of human occupation, the small and densely populated Cape Verde Islands have a history of severe environmental problems. The arid climate and steep, rocky terrain provide scant resources for traditional subsistance farming under the best conditions, and in years of low rainfall the failure of rainfed crops causes massive food shortages. Agricultural use of steep slopes where rainfall is highest has led to soil erosion, as has removal of the island's vegetation for fuel and livestock. Pressure on the vegetation is particularly severe in dry years. International aid can provide relief from famine, and the introduction of modern agricultural and conservation techniques can improve the land and increase yield, but it is unlikely that Cape Verde can ever be entirely self -sufficient in food. Ultimately, the solution of Cape Verde's economic and environmental problems will probably require the development of productive urban jobs so the population can shift away from the intensive and destructive use of land for subsistance farming. In the meantime, the people of Cape Verde can best be served by instituting fundamental measures to conserve and restore the land so that it can be used to its fullest potential. The primary environmental problems in Cape Verde today are: 1. Soil degradation. Encouraged by brief but heavy rains and steep slopes, soil erosion is made worse by lack of vegetation. Soils are also low in organic matter due to the practice of completely removing crop plants and natural vegetation for food, fuel or livestock feed. 2. Water shortage. Brief and erratic rainfall in combination with rapid runoff makes surface water scarce and difficult to use. Groundwater supplies can be better developed but capabilities are poorly known and the complex nature of the geological substrate makes estimation difficult. Water is the critical limiting factor to the agricultural capability of the islands. 3. Fuel shortage. Demand for fuel is intense and has resulted in the virtual elimination of native vegetation. Fuelwood supplies are becoming more and more scarce and costly. Development of managed fuelwood plantations and alternate energy sources is required. 4. Inappropriate land use. Much of the land now used for raising crops or livestock is too steep or too arid for these purposes, causing erosion and destruction of vegetation. Improving yield in more appropriate areas and encouraging less damaging uses of the remaining marginal lands can help to alleviate this problem.

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Bien que de nombreuses études suggèrent des liens entre les troubles psychiatriques et les maladies cardiovasculaires (MCV), peu ont utilisé des investigations somatique, biologique et psychiatrique adéquates. Pour déterminer les potentiels mécanismes impliqués dans ces associations, plusieurs études ont investigué le lien entre les troubles psychiatriques et les facteurs de risque des maladies cardiovasculaires (FRCV) (surpoids, diabète, dyslipidémie, hypertension artérielle, inactivité, consommation de cigarettes). De plus, des biomarqueurs (régulateurs du métabolisme, marqueurs hépatiques et inflammatoires) pouvant être associés à la fois aux troubles psychiatriques et aux FRCV ont été étudiés mais avec des résultats contradictoires. Basée sur un large échantillon de la population générale de la Ville de Lausanne et des investigations somatique et psychiatrique adéquates, cette thèse comporte deux articles: le premier étudie l'association entre les troubles psychiatriques majeurs et les FRCV; le second établit les liens entre certains biomarqueurs et le développement du diabète de type 2. Appliquant une méthodologie rigoureuse sur un échantillon de 3716 sujets de la population lausannoise âgés de 35 à 66 ans, les résultats du premier article ont montré que 1) le sous-type atypique de la dépression était associé à une augmentation du risque de souffrir de plusieurs FRCV (surpoids, diabète et syndrome métabolique), contrairement à d'autres sous-types de dépression, 2) les problèmes d'alcool étaient associés à un risque accru de souffrir de diabète et de dyslipidémie, 3) presque tous les troubles psychiatriques étaient associés à une consommation régulière de cigarettes. Quant au deuxième article, parmi les différents biomarqueurs testés, seul un niveau bas d'adiponectine (une hormone produite par le tissu adipeux qui affecte la sensibilité à l'insuline) était associé à un risque accru de souffrir de diabète par la suite. Ces résultats soulignent la nécessité pour les spécialistes de distinguer les sous-types de dépression pour le risque cardiovasculaire et de donner une attention particulière au sous-type atypique. Un problème d'alcool comorbide pourrait accroître le risque cardiovasculaire. De plus, des efforts pour diminuer la cigarette chez les sujets souffrant de troubles psychiatriques seraient une mesure préventive importante contre le développement des MCV. Le rôle de l'adiponectine dans l'association entre les troubles psychiatriques et les FRCV restant incertain, une prochaine analyse devrait déterminer le lien entre ce biomarqueur et la dépression atypique. - Despite the fact that several studies have highlighted associations between psychiatric disorders and cardiovascular diseases (CVD), few have used adequate somatic, biological and psychiatric measures. To determine potential mechanisms implicated in these associations, several studies have assessed the relationship between psychiatric disorders and cardiovascular risk factors (CVRFs), such as overweight, diabetes, dyslipidemia, hypertension, physical inactivity and smoking. Moreover, biomarkers such as metabolic regulators, hepatic and inflammatory markers, which could be associated with both psychiatric disorders and CVRFs, have been studied yielding contradictory results. Based on a population-based sample from the city of Lausanne and using adequate somatic and psychiatric investigations, this dissertation encompasses two articles: the first studies the associations between major psychiatric disorders established for lifetime and CVRFs; the second studies the associations between certain biomarkers and the development of type 2 diabetes. Using standardized contemporary methodology in a sample composed of 3716 individuals aged from 35 to 66 years, the first article revealed associations between 1) the atypical depression subtype and an increased risk of several CVRFs (overweight, diabetes and the metabolic syndrome) in contrast to other depression subtypes; 2) alcohol disorders and an increased risk of diabetes and dyslipidemia; 3) almost all psychiatric disorders and a lifetime history of regular cigarette smoking. The second article showed, among the various biomarkers tested, that only lower levels of adiponectin (a hormone produced by adiposity which affects sensitivity to insulin) were associated with an increased risk of subsequent type 2 diabetes. Our results highlight the need for specialists to subtype depression when studying the cardiovascular risk and to pay particular attention to the atypical subtype. A comorbid alcohol misuse may further increase the cardiovascular risk. Moreover, efforts to diminish smoking in subjects suffering from psychiatric disorders could be an important tool for preventing subsequent CVD. The role of adiponectin in the association between psychiatric disorders and CVRFs should still be elucidated, and future analyses should focus in particular on the relationship between this biomarker and atypical depression.

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This volume is the result of a collective desire to pay homage to Neil Forsyth, whose work has significantly contributed to scholarship on Satan. This volume is "after" Satan in more ways than one, tracing the afterlife of both the satanic figure in literature and of Neil Forsyth's contribution to the field, particularly in his major books The Old Enemy: Satan and the Combat Myth (Princeton University Press, 1987, revised 1990) and The Satanic Epic (Princeton University Press, 2003). The essays in this volume draw on Forsyth's work as a focus for their analyses of literary encounters with evil or with the Devil himself, reflecting the richness and variety of contemporary approaches to the age-old question of how to represent evil. All the contributors acknowledge Neil Forsyth's influence in the study of both the Satan-figure and Milton's Paradise Lost. But beyond simply paying homage to Neil Forsyth, the articles collected here trace the lineage of the Satan figure through literary history, showing how evil can function as a necessary other against which a community may define itself. They chart the demonised other through biblical history and medieval chronicle, Shakespeare and Milton, to nineteenth-century fiction and the contemporary novel. Many of the contributors find that literary evil is mediated through the lens of the Satan of Paradise Lost, and their articles address the notion, raised by Neil Forsyth in The Satanic Epic, that the literary Devil-figures under consideration are particularly interested in linguistic ambivalence and the twisted texture of literary works themselves. The multiple responses to evil and the continuous reinvention of the devil figure through the centuries all reaffirm the textual presence of the Devil, his changing forms necessarily inscribed in the shifting history of western literary culture. These essays are a tribute to the work of Neil Forsyth, whose scholarship has illuminated and guided the study of the Devil in English and other literatures.

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This report fulfills the requirements of the following Code of Iowa sections: Section 327J.3(1): “The director may expend moneys from the fund to pay the costs associated with the initiation, operation, and maintenance of rail passenger service. The director shall report by February 1 of each year to the legislative services agency concerning the status of the fund including anticipated expenditures for the following fiscal year.” Section 327J.3(5): "The director shall report annually to the general assembly concerning the development and operation of the midwest regional rail system and the state's passenger rail service."

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[eng] Aim: The paper examines the current situation of recognition of patients' right to information in international standards and in the national laws of Belgium, France, Italy, Spain (and Catalonia), Switzerland and the United Kingdom.Methodology: International standards, laws and codes of ethics of physicians and librarians that are currently in force were identified and analyzed with regard to patients' right to information and the ownership of this right. The related subjects of access to clinical history, advance directives and informed consent were not taken into account.Results: All the standards, laws and codes analyzed deal with guaranteeing access to information. The codes of ethics of both physicians and librarians establish the duty to inform.Conclusions: Librarians must collaborate with physicians in the process of informing patients.

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Because viral replication depends on the vigour of its host, many viruses have evolved incentives of fitness to pay their keep. When the viral host is a human pathogen, these fitness factors can surface as virulence: creating a Russian doll of pathogenesis where pathogens within pathogens complicate the disease process. Microbial viruses can even be independently immunogenic, as we recently reported for leishmania-virus. Thus, the incidence of this 'hyperpathogenism' is becoming an important clinical consideration and by appreciating the microbial-virus as a backseat driver of human disease, we could exploit its presence as a diagnostic biomarker and molecular target for therapeutic intervention. Here we discuss the prevalence of clinically relevant hyperpathogenism as well as the environmental sanctuaries that breed it.

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Highlights: * On Wednesday, April 7th, the Marshalltown Workforce Center and the local New Iowan Center participated in the regional Central Iowa Job Fair.....pg. 2 * The Burlington Workforce Center had a successful year offering Iowans free income tax assistance through the Volunteer Income Tax Assistance (VITA) program.............................................pg. 2 * The New Iowan Center and the Muscatine Workforce Center will be holding a Spring Career Fair on Thursday, May 20th.......pg. 2 * Iowans gathered Wednesday, April 28, to pay tribute and to reflect upon the lives of the Iowa workers who lost their lives in 2009 while at work............................pg. 3