Efectos fiscales de los asentamientos hidroeléctricos: el caso de la cuenca de los Ríos Negro y Nare en Colombia

Con la presencia de asentamientos hidroeléctricos en su territorio, los municipios del oriente y nordeste antioqueño han visto afectada su estructura tributaria y territorial, a pesar de la reglamentación compen­satoria del sector eléctrico. Este artículo, analiza los efectos tributarios generados por la compensación del impuesto predial. Para lograrlo se revisan los montos recibidos por los municipios de las empresas generadoras y se realiza una indagación empírica del impuesto bajo los escenarios con y sin asenta­mientos hidroeléctricos. De esta forma se determina el diferencial tributario. Se concluye que, además de la insuficiencia de las transferencias para compensar la pérdida del capital natural de las cuencas hidroeléctricas, la expansión del sector eléctrico genera regresividad tributaria, por causa de privilegios y exenciones concebidos por las Leyes.

Legitimidad del régimen de estampillas departamentales en Colombia

Análisis de la dinámica legitimadora de la Corte Constitucional en el tributo de estampillas, considerado desde la jurisdicción departamental, en el Estado colombiano.

Le procedure concorsuali nell'ambito del trasporto marittimo internazionale

La presente trattazione affronta le principali problematiche giuridiche derivanti dall’apertura di una procedura concorsuale, esaminando le questioni di maggiore rilievo giuridico e operativo per il settore del trasporto marittimo in base ai due sistemi che, a livello sovranazionale, regolano l’insolvenza transfrontaliera, i.e. quello ispirato alla UNCITRAL Model Law e il Regolamento UE 848/2015. Le cornici normative UNCITRAL e UE hanno rappresentato, quindi, il punto di partenza dello scrutinio delle possibili aree di conflitto tra il trasporto marittimo e le procedure di insolvenza: sono emerse numerose zone di potenziale collisione, soprattutto in relazione ai criteri di collegamento tipici della navigazione (in primis, la bandiera quale elemento distintivo della nazionalità della nave) e, dunque, all’individuazione del centro degli interessi principali del debitore/armatore, soprattutto se – come di fatto avviene frequentemente in ambito internazionale – organizzato sotto forma di shipping group. Il secondo capitolo è dedicato, in senso lato, ai privilegi marittimi e al loro rapporto con le procedure di insolvenza, con precipuo riferimento all’ipoteca navale e ai maritime liens. A tale proposito, sono analizzate le principali problematiche correlate all’attuazione dei privilegi marittimi, segnatamente in relazione all’istituto del sequestro di nave di cui alla Convenzione di Bruxelles del 1952 nel contesto dell’insolvenza transfrontaliera. Il terzo e ultimo capitolo è dedicato alla limitazione di responsabilità quale istituto tipico del settore di riferimento, dalla prospettiva delle possibili interferenze tra la costituzione dei fondi di cui alle Convenzioni LLMC e CLC ed eventuali procedimenti concorsuali. La ricerca svolta ha dimostrato che l’universalità a cui ambiscono il Regolamento 848/2015 (già 1346/2000) e il sistema UNCITRAL risulta minata dalla coesistenza di una molteplicità di differenti interpretazioni e implementazioni, tali per cui l’insolvenza transfrontaliera delle compagnie di trasporto marittimo non risulta regolata in maniera uniforme, con conseguente possibilità di diverso trattamento di fattispecie e situazioni analoghe.

Between system maker and privileges taker: the role of China in the Greater Mekong Sub-region

Utilizing China's leadership projects in the Great Mekong Sub-Region (GMS) as a case study, this paper aims to investigate whether China qualifies as an international leader. This work argues that its geographic position and economic rise allow China to be a "system maker and privilege taker," which is a dual role forming in economic-political relations in the GMS in the last ten years. China is among major driving forces to set up an economic zone in GMS. Growing Chinese regional power is intimately related to the creation of various hubs connecting regional transportation, communication and energy systems that foster the economic development of this region. However, China also proves dark sides of rising powers which take advantage of their privileges to gain benefits. As a "system maker" with its own position and capability, China has notably benefited from building hydropower systems. More importantly, while China is pursuing its benefits and privileges, its hydropower projects have caused some negative effects for the ecosystem in the region. The inflation of dam constructions in both China and GMS countries is raising concerns about using natural resources of the Mekong River. Our concluding part addresses the pressing need to start a serious discussion on the balance between national interests and regional solidarity within the formulation of Chinese foreign policy in GMS.

Innate and acquired humoral immunities to influenza virus are mediated by distinct arms of the immune system

“Natural” Igs, mainly IgM, comprise part of the innate immune system present in healthy individuals, including antigen-free mice. These Igs are thought to delay pathogenicity of infecting agents until antigen-induced high affinity Igs of all isotypes are produced. Previous studies suggested that the acquired humoral response arises directly from the innate response, i.e., that B cells expressing natural IgM, upon antigen encounter, differentiate to give rise both to cells that secrete high amounts of IgM and to cells that undergo affinity maturation and isotype switching. However, by using a murine model of influenza virus infection, we demonstrate here that the B cells that produce natural antiviral IgM neither increase their IgM production nor undergo isotype switching to IgG2a in response to the infection. These cells are distinct from the B cells that produce the antiviral response after encounter with the pathogen. Our data therefore demonstrate that the innate and the acquired humoral immunities to influenza virus are separate effector arms of the immune system and that antigen exposure per se is not sufficient to increase natural antibody production.

Six letteer of Publicola on the liberty of the subject and the privileges of the House of Commons.

Mode of access: Internet.

An historical essay on the Magna Charta of King John : to which are added the Great Charter in Latin and English ; the charters of liberties and confirmations, granted by Henry III and Edward I ; the original charter of the forests ; and various authentic instruments connected with them ; explanatory notes on their several privileges ; a descriptive account of the principal originals and editions extant, both in print and manuscript /

Mode of access: Internet.

The true believer : his character, duty, and privileges, elucidated in a series of discourses /

Mode of access: Internet.

Lyra innocentium: thoughts in verse on Christian children, their ways, and their privileges.

Mode of access: Internet.

Report of the Committee on Banks and Insurance Companies on the several petitions presented to the Senate, praying acts of incorporation with banking privileges.

Shoemaker 25558.

An address to the South Americans and Mexicans; chiefly intended to dissuade them from conceding commercial privileges to other nations, in prejudice of Great Britain, on account of the delay by her of their recognition; which delay is explained, on the sound principles of national integrity and honour: with a cursory review of some of the important events and traits of patriotism which have distinguished their respective revolutions.

Mode of access: Internet.

Translation of a speech, spoken by the Count Clermont Tonnere, Christmas-eve last, : on the subject of admitting non-Catholics, comedians, and Jews, to all the privileges of citizens, according to the Declaration of rights.

ESTC

Memorabilia of the city of Perth: containing, A guide to Perth; Historical memoranda repecting Perth; charters relating to the privileges of Perth; list of the ministers, and rectors of the grammar school and academy: list of the subscribers for building the bridge, and the public seminaries; and the Rev. Alexander Duff's (late of Tibbermuir) Traditional account, in the town of Perth, of the death of John, Earl of Gowrie, and his brother, Mr. Alexander Ruthven, in 1600. Compiled from the best sources of information; chiefly from Mr Cant's notes to The muse's threnodie of Adamson.

Added t.p., engraved.