950 resultados para Inheritance and transfer tax
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Matemática em Rede Nacional - IBILCE
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Provides elements for a reflection on methodological strategies in the face of objects of study that prove difficult to approach. Through a case study in education, seeks to show that difficulties in obtaining information and data have been overcome by using an analytical model developed. It is shown that its use allowed inferences broader and reveal hidden inconsistencies in discussions on public and private education. Intended to assist reflection on qualitative research methods for those who deal with such studies. Concludes that the current expectations of management efficiency and transfer of resources sufficient quantity and quality have not materialized with a private enterprise under public education, even if we have succeeded in building a positive image by the promoters of this action with the sectors of public opinion. Prevailing trade policy interests at the expense of the motivations declared the initiative of aid to education, and even can not be said that the initiative has resulted in a private redefined the public character of the systems affected, there is evidence that its implementation represents a unique chapter focused "education", compared to a scenario in which stand out historically mutual aid agreements of a politicaleconomic development between state and private enterprise.
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Pós-graduação em Química - IQ
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This paper aims the preparation, characterization and study of luminescence, particularly as for the cerium ion action as activator or sensitizer, in diphenylphosphinate of lanthanum compounds trivalent ions cerium-, europium-, and/or terbium-doped. The following compounds were prepared and studied: i) La1-(x+y)CexEuy(DFF)3; ii) La1-(x+y)CexTby(DFF)3; iii) La1-(x+y+z)CexEuyTbz(DFF)3, with x = 10%, y = 5% e z = 5%. The diphenylphosphinate of lanthanum, Ln[(Ph2)PO2]3, are complexes obtained by the mixture of lanthanides chlorides with diphenylphosphinic acid, ethanol medium. These compounds make white powders, crystalline, insoluble in normal temperature and pressure, and are chemically and thermally stable. When doping with Ce3+, Eu3+ and/or Tb3+, the compounds present characteristic luminescence. Luminescent materials are made of a host matrix incorporated with few amounts of ions called activators, which are able to present luminescence after being excited by UV light or high energy radiation, and sensitizer ions, which have the role of absorbing excitation energy and transfer it to the activator, for it to emit luminescence radiation. The infrared vibrational spectroscopy indicates that the coordination occurs by the oxygens of phosphorile group with ΔνPO of about 40 cm-1 compared to the free ligand. The X Ray difractograms of compounds Eu- and/or Tb-doped are similar, but they present profile of diffraction different observed by Stucchi and col. In previous papers, indicated an influence of Ce in the crystalline phase formation of these matrices. In luminescence spectrums, the excitation that can be made by the levels of ligand in 273 nm, or cerium ion in area between 300 and 400 nm were observed. In the emission spectrum, with excitation in 273 nm, is possible to observe the emission of Ce3+ below 400 nm and the Eu3+ in 592, 611 and 617 nm, and the...as a sensitizer to.
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Pós-graduação em Direito - FCHS
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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This work presents a self-sustainable lighting system using ultracapacitor as a storage device, replacing the conventional battery, using solar energy as the only energy supplier. A detailed study of solar panels, switched mode converters and ultracapacitors was made, in order to design a circuit capable of capturing solar energy and transfer it efficiently to a bank of ultracapacitors. Later, at nighttime, this energy is used for lighting in LED luminaires which have high luminous efficiency and high reliability index. This work presents the design of the solar panel, ultracapacitors bank, the development of the voltage converter circuit and charger working at the maximum power point of the solar panel. All subsystems were simulated and it was shown that the use of ultracapacitors is feasible to feed a LED lamp with enough brightness for a person to walk at night, for two night shifts, using a capacitive bank with twenty-four ultracapacitors. Replacing the battery by an ultracapacitor allows a faster recharge, with low maintenance costs, since ultracapacitors have a lifetime bigger than batteries; beyond reducing the environmental impact, as they don't use potentially toxic chemical compounds
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A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.
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This work presents a self-sustainable lighting system using ultracapacitor as a storage device, replacing the conventional battery, using solar energy as the only energy supplier. A detailed study of solar panels, switched mode converters and ultracapacitors was made, in order to design a circuit capable of capturing solar energy and transfer it efficiently to a bank of ultracapacitors. Later, at nighttime, this energy is used for lighting in LED luminaires which have high luminous efficiency and high reliability index. This work presents the design of the solar panel, ultracapacitors bank, the development of the voltage converter circuit and charger working at the maximum power point of the solar panel. All subsystems were simulated and it was shown that the use of ultracapacitors is feasible to feed a LED lamp with enough brightness for a person to walk at night, for two night shifts, using a capacitive bank with twenty-four ultracapacitors. Replacing the battery by an ultracapacitor allows a faster recharge, with low maintenance costs, since ultracapacitors have a lifetime bigger than batteries; beyond reducing the environmental impact, as they don't use potentially toxic chemical compounds
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This is a clinical trial which aims to evaluate the efficiency of massage in the reduction of occupational low back pain, and its influence on the performance of work and life activities for the nursing team. The sample consisted of 18 employees who received seven to eight sessions after their work period. From the Numerical Pain Rating Scale, significant improvements were found between the 3rd and 1st evaluations (p=0.000) and between the 3rd and 2nd (p=0.004), using the Wilcoxon test. Regarding the Oswestry Disability Index, the paired t test showed a statistical difference (p=0.02) between the baseline, with a mean of 21.33% and the second evaluation (18.78%), which was also seen between the second and third evaluation (16.67%). The score for the Handling and Transfer Risk Evaluation Scale was 18 points (medium risk). It is concluded that massage was effective in reducing occupational low back pain, and provided improvement in activities of work and life. Clinical Trials Identifier: NCT01315197.
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O objetivo do presente estudo foi analisar três diferentes estratégias de fornecer conhecimento de resultados (CR): autocontrolado, yoked pareado por tentativa e yoked pareado pela frequência média total de CR, na prática aleatória. A amostra foi constituída por 45 voluntários universitários, distribuídos em três grupos (n= 15 sujeitos). A tarefa consistiu em pressionar as teclas 2, 4, 8 e 6 do teclado numérico de um computador, em três diferentes tempos alvo (700, 900 e 1100 ms), praticados aleatoriamente. O experimento constou de fase de aquisição e testes de retenção e transferência atrasados. A análise dos dados foi realizada por meio da ANOVA e não foi constatada diferença significativa entre os grupos. Os resultados demonstraram que não houve efeito das frequências autocontroladas para a aprendizagem motora quando se utiliza a prática aleatória. Além disso, uma nova possibilidade de parear o grupo autocontrolado foi apresentada.