872 resultados para gift taxes


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Monografia apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciada em Medicina Dentária

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The issue of ancestors has been controversial since the first encounters of Christianity with Shona religion. It remains a major theological problem that needs to be addressed within the mainline churches of Zimbabwe today. Instead of ignoring or dismissing the ancestor cult, which deeply influences the socio-political, religious, and economic lives of the Shona, churches in Zimbabwe should initiate a Christology that is based on it. Such a Christology would engage the critical day-to-day issues that make the Shona turn to their ancestors. Among these concerns are daily protection from misfortune, maintaining good health and increasing longevity, successful rainy seasons and food security, and responsible governance characterized by economic and political stability. Since the mid-16th century arrival of Jesuit missionaries in the Mutapa Kingdom, the Church has realized that many African Christians resorted to their ancestors in times of crisis. Although both Catholic and Protestant missionaries from the 1700s through the early 1900s fiercely attacked Shona traditional beliefs as superstitious and equated ancestors with evil spirits, the cult did not die. Social institutions, such as schools and hospitals provided by missionaries, failed to eliminate ancestral beliefs. Even in the 21st century, many Zimbabweans consult their ancestors. The Shona message to the church remains "Not without My Ancestors." This dissertation examines the significance of the ancestors to the Shona, and how selected denominations and new religious movements have interpreted and accommodated ancestral practices. Taking the missiological goal of "self-theologizing" as the framework, this dissertation proposes a "tripartite Christology" of "Jesus the Family Ancestor", "Jesus the Tribal Ancestor," and "Jesus the National Ancestor," which is based on the Shona "tripartite ancestrology." Familiar ecclesiological and liturgical language, idioms, and symbols are used to contribute to the wider Shona understanding of Jesus as the ancestor par excellence, in whom physical and spiritual needs-including those the ordinary ancestors fail to meet-are fulfilled.

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We propose an economic mechanism to reduce the incidence of malware that delivers spam. Earlier research proposed attention markets as a solution for unwanted messages, and showed they could provide more net benefit than alternatives such as filtering and taxes. Because it uses a currency system, Attention Bonds faces a challenge. Zombies, botnets, and various forms of malware might steal valuable currency instead of stealing unused CPU cycles. We resolve this problem by taking advantage of the fact that the spam-bot problem has been reduced to financial fraud. As such, the large body of existing work in that realm can be brought to bear. By drawing an analogy between sending and spending, we show how a market mechanism can detect and prevent spam malware. We prove that by using a currency (i) each instance of spam increases the probability of detecting infections, and (ii) the value of eradicating infections can justify insuring users against fraud. This approach attacks spam at the source, a virtue missing from filters that attack spam at the destination. Additionally, the exchange of currency provides signals of interest that can improve the targeting of ads. ISPs benefit from data management services and consumers benefit from the higher average value of messages they receive. We explore these and other secondary effects of attention markets, and find them to offer, on the whole, attractive economic benefits for all – including consumers, advertisers, and the ISPs.

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The central claim of the dissertation is that lesser known and somewhat neglected, yet influential thinkers, within classical religious traditions have something worthwhile to contribute to the kind of ethos we should adopt in the face of the world’s various environmental crises. Moreover an exploration of such perspectives is best done in dialogue, particularly between Eastern and Western thought. I examine this claim primarily through a dialogue between the Christian philosopher John Scottus Eriugena and the Japanese Buddhist philosopher Kūkai (Kōbō Daishi). This dialogue, framed by the triad of divine-human-earth relations, primarily emphasises the oneness of all reality, and it finds expression in Eriugena’s concept of natura or phusis and Kūkai’s central teaching that the phenomenal world is the cosmic Buddha Dainichi. By highlighting this focus, I contribute to the existing academic field of ecology and religion on the subject of holism. However, I go beyond the materialist focus that generally marks such ecological holism within that field, offering instead a more metaphysical approach. This is indicated through my use of the concept of ‘immanental transcendence’ to describe Eriugena’s and Kūkai’s dynamic, numinous and mysterious notion of reality, as well as my exploration of Eriugena’s concept of theophany and Kūkai’s notion of kaji. I further explore how both philosophers highlight the human role in the process of reaching enlightenment—understood as attaining union with the whole. In that regard, I note significant differences in their positions: in particular, I note that Kūkai’s emphasis on bodily practices contrasts with Eriugena’s more conceptual approach. Finally to bolster my claim, I examine some ecologically oriented understandings of contemporary phenomenological approaches found particularly in the work of Jean-Luc Marion and to a lesser extent Merleau-Ponty, arguing that these reflect notions of reality and of the human role similar to those of the medieval philosophers.

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Instrumental music education is provided as an extra-curricular activity on a fee-paying basis by a small number of Education and Training Boards, formerly Vocational Education Committees (ETB/VECs) through specialist instrumental Music Services. Although all citizens’ taxes fund the public music provision, participation in instrumental music during school-going years is predominantly accessed by middle class families. A series of semistructured interviews sought to access the perceptions and beliefs of instrumental music education practitioners (N=14) in seven publicly-funded music services in Ireland. Canonical dispositions were interrogated and emergent themes were coded and analysed in a process of Grounded theory. The study draws on Foucault’s conception of discourse as a lens with which to map professional practices, and utilises Bourdieu’s analysis of the reproduction of social advantage to examine cultural assumptions, which may serve to privilege middle-class cultural choice to the exclusion of other social groups. Study findings show that within the Music Services, aesthetic and pedagogic discourses of the 19th century Conservatory system exert a hegemonic influence over policy and practice. An enduring ‘examination culture’ located within the Western art music tradition determines pedagogy, musical genre, and assessment procedures. Ideologies of musical taste and value reinforce the more tangible boundaries of fee-payment and restricted availability as barriers to access. Practitioners are aware of a status duality whereby instrumental teachers working as visiting specialists in primary schools experience a conflict between specialist and generalist educational aims. Nevertheless, study participants consistently advocated siting the point of access to instrumental music education in the primary schools as the most equitable means of access to instrumental music education. This study addresses a ‘knowledge gap’ in the sociology of music education in Ireland. It provides a framework for rethinking instrumental music education as equitable in-school musical participation. The conclusions of the study suggest starting-points for further educational research and may provide key ‘prompts’ for curriculum planning.

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Réédition d'un ostracon publié en 2000 et présenté alors comme un texte copte. Il s'agit en fait d'un reçu de taxe grec. Le document enregistre le paiement d'un demi sou d'or pour « les frais d'entretien des marins ». Le texte offre un intéressant témoignage sur les levées de taxes imposées par l'administration arabe au début du VIIIe siècle pour financer ses expéditions maritimes.

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Males of many insect species feed their partner during courtship and mating. Studies of male nutrient donation in various systems have established that nuptial feeding has evolved mostly through sexual selection. Although there is extensive diversity in form, the function of nuptial gifts is typically limited to either facilitating copulation or increasing ejaculate transfer, depending on the time at which the gift is consumed by females. Unlike other insects, the Hawaiian swordtail cricket Laupala (Gryllidae: Trigonidiinae) exhibits serial transfer of nuptial gifts. Males transfer multiple spermless 'micro' spermatophores over several hours before mating at the end of the day (i.e. before the transfer of a single sperm-containing 'macro' spermatophore). By experimental manipulation of male microspermatophore donation, I tested several hypotheses pertaining to the adaptive significance of nuptial gifts in this system. I found that microspermatophore transfer improves insemination, by causing the female reproductive tract to take in more sperm. This result reveals a previously undocumented function for premating nuptial gift donation among insects. Enhanced sperm transfer due to microspermatophore donation may represent male manipulation or an internal mechanism of post-copulatory choice by females. I also performed experimental manipulation of male photoperiod to investigate how time and gender influence nuptial gift production and mating behavior. I found that the timing of mating is limited in males but not females and that the time of pair formation has consequences for the degree of nuptial gift donation, which suggests that both mating timing and microspermatophore number is important for male reproductive success. Finally, I observed the mating behavior of several trigonidiine taxa for a comparative analysis of sexual behavior and found that other genera also utilize spermless microspermatophores, which suggests that microspermatophore donation may be a common nuptial gift strategy among swordtail crickets. The elaborate nuptial feeding behavior of Hawaiian swordtail crickets prior to mating represents a newly discovered strategy to increase male insemination success rather than mating success. Based on this unexpected result, it is worth exploring whether courtship behaviors in other cricket or insect mating systems have also evolved to increase sperm uptake.

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On efficiency grounds, the economics community has to date tended to emphasize price-based policies to address climate change - such as taxes or a "safety-valve" price ceiling for cap-and-trade - while environmental advocates have sought a more clear quantitative limit on emissions. This paper presents a simple modification to the idea of a safety valve - a quantitative limit that we call the allowance reserve. Importantly, this idea may bridge the gap between competing interests and potentially improve efficiency relative to tax or other price-based policies. The last point highlights the deficiencies in several previous studies of price and quantity controls for climate change that do not adequately capture the dynamic opportunities within a cap-and-trade system for allowance banking, borrowing, and intertemporal arbitrage in response to unfolding information.

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Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry, and methodologies are typically opaque. Independent assessment of the illicit cigarette trade in Vietnam is vital to tobacco control policy. This paper measures the magnitude of illicit cigarette trade for Vietnam between 1998 and 2010 using two methods, discrepancies between legitimate domestic cigarette sales and domestic tobacco consumption estimated from surveys, and trade discrepancies as recorded by Vietnam and trade partners. The results indicate that Vietnam likely experienced net smuggling in during the period studied. With the inclusion of adjustments for survey respondent under-reporting, inward illicit trade likely occurred in three of the four years for which surveys were available. Discrepancies in trade records indicate that the value of smuggled cigarettes into Vietnam ranges from $100 million to $300 million between 2000 and 2010 and that these cigarettes primarily originate in Singapore, Hong Kong, Macao, Malaysia, and Australia. Notable differences in trends over time exist between the two methods, but by comparison, the industry estimates consistently place the magnitude of illicit trade at the upper bounds of what this study shows. The unavailability of annual, survey-based estimates of consumption may obscure the true, annual trend over time. Second, as surveys changed over time, estimates relying on them may be inconsistent with one another. Finally, these two methods measure different components of illicit trade, specifically consumption of illicit cigarettes regardless of origin and smuggling of cigarettes into a particular market. However, absent a gold standard, comparisons of different approaches to illicit trade measurement serve efforts to refine and improve measurement approaches and estimates.

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Theory suggests that economic instruments, such as pollution taxes or tradable permits, can provide more efficient technology adoption incentives than conventional regulatory standards. We explore this issue for an important industry undergoing dramatic decreases in allowed pollution - the U.S. petroleum industry's phasedown of lead in gasoline. Using a duration model applied to a panel of refineries from 1971-1995, we find that the pattern of technology adoption is consistent with an economic response to market incentives, plant characteristics, and alternative policies. Importantly, evidence suggests that the tradable permit system used during the phasedown provided incentives for more efficient technology adoption decisions.

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The cultivation of violin repertoire and its ultimate dominance of the late Nineteenth-Century orchestral library are best examined through the analysis and study of the works of Joseph Joachim (1831-1907), Johannes Brahms (1833-1897), and Robert Schumann (1810-1856). Each of these men, in their own right, made significant contributions to the development of violin repertoire during the latter half of the Nineteenth Century. Yet their achievements were also the result of a collaborative effort and shared influence, the absence of which would have yielded a diminutive musical landscape, especially in the concerti of Brahms and Joachim. This dissertation explores Joachim’s technical dexterity and its influence on Brahms and Schumann, and further studies the vital role Brahms and Schumann played in forming Joachim as both composer and editor. The pieces examined in this dissertation evidence the significant influence each of these composers shared. Three chamber compositions stand as guideposts in the analysis and establish a stylistic foundation to collaborative efforts among Joachim, Brahms, and Schumann. The preliminary recital focuses on these chamber pieces which illustrate the individual style of each composer, featuring Joachim’s Romance, Op. 2, written between 1848 and 1852, Schumann’s Second Sonata, Op. 121, written in 1851, and Brahms’ Second Sonata, Op. 100, written in 1886. A second performance includes the enigmatic F-A-E Sonata of Brahms, Schumann, and Albert Deitrich, Schumann’s pupil, as well as Joachim’s Second Concerto. A collaborative effort, the F-A-E Sonata represents Brahms’ and Schumann’s efforts to write with Joachim’s unbridled style and technique in mind. An even greater musical offering, Joachim’s Second Concerto, a gift to Brahms in 1860, has been called the “Holy Grail” of concertos, and is considered the preeminent display of Joachim’s creative genius by incorporating demanding technical challenges and Hungarian-like overtones. The third and final program features Brahms’ Concerto in D Major. A fitting response to Joachim’s gift 17 years later, Brahms’ Concerto was written for Joachim at the height of his career, bearing the performer’s stylistic elements throughout. The recital also includes various Hungarian Dances by Brahms. While the Dances were not original to Brahms, they further illustrate the underlying idiom of Hungarian folk music in both Brahms’ and Joachim’s art.

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Although evidence of Gluck's influence on Mozart is sometimes discernible, by examining the two operas I have performed and a recital of arias by these two composers we can see clear contrasts in their approach to and expression of classical opera. The two operas discussed are Gluck's Armide and Mozart's Le Nozze di Figaro. Gluck and Mozart were both innovators but in very different ways. Gluck comes from a dramatic background (his principles have been compared to those of Wagner) and Mozart brings together dramatic excellence with the greatness of his musical genius, his gift of melody, and his ensemble writing, which is arguably unequaled in the repertory. A well-rounded performer strives to understand what the composer is really trying to say with his work, what the message to the audience is and what his particular way of conveying it is. The understanding of a composer's approach to drama and character interaction plays a huge role in character development. This applies no matter what role you are preparing whether it is baroque opera or late romantic. Discovering the ideals, style, and purpose of a composer contributes to an effective and rewarding performance experience, for those on stage, those in the pit, and those sitting in the seats.

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This dissertation explores representative piano music by three great Russian composers: Tchaikovsky, Rachmaninoff and Prokofiev. The areas of research include: 1) the short character piece; 2) the Russian piano transcription tradition; 3) the concerto and sonata cycle; 4) extra-musical imagery; 5) the influence of popular and dance music of the period. Perhaps the most important result of this research is learning how the art of incorporating a singing quality at the piano stands at the center of Russian pianistic heritage. The first recital features compositions by Sergei Prokofiev. The Seventh Sonata exhibits rebellious, uncompromisingly dissonant treatment of its musical content. Ten Pieces from “Cinderella” shows an ascetic approach to piano texture - a common characteristic in Prokofiev’s late works. The Third Concerto is Prokofiev’s masterpiece in the genre. One of the 20th century’s most performed concerti, it overflows with pianistic challenges. For my second dissertation recital, I have chosen Peter Ilich Tchaikovsky’s The Seasons. These short character pieces were inspired by literary sources. The text portrays Russian rural life, nature, moments of intimate reflection, and imaginary experiences and impressions. Tchaikovsky’s gift as a melodist and remarkable musical individualist is represented in his two Nocturnes as well as in the Nutcracker Suite, masterfully transcribed by Mikhail Pletnev. The final program features Sergei Rachmaninoff’s Ten Preludes, Op. 23, regarded as a culmination of the turn-of-the-century grand Russian pianistic style. The Fantasy Pieces helped establish Rachmaninoff’s reputation as a pianist-composer, a profoundly lyrical poet of the piano. The three Rachmaninoff transcriptions, the Minuet, the Hopak and the Polka de W.R. preserve the spirit of the Golden Era’s musical salon. These pieces were written to delight and dazzle audiences with their bold character, musical taste, virtuosic tricks and technical finesse. The three recitals comprising this dissertation were presented in Gildenhorn Recital at the University of Maryland School of Music on November 13, 2010, April 11, 2011 and February 27, 2012. The recitals were recorded on compact discs and are archived within the Digital Repository at the University of Maryland (DRUM).

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This dissertation explores representative piano music by three great Russian composers: Tchaikovsky, Rachmaninoff and Prokofiev. The areas of research include: 1) the short character piece; 2) the Russian piano transcription tradition; 3) the concerto and sonata cycle; 4) extra-musical imagery; 5) the influence of popular and dance music of the period. Perhaps the most important result of this research is learning how the art of incorporating a singing quality at the piano stands at the center of Russian pianistic heritage. The first recital features compositions by Sergei Prokofiev. The Seventh Sonata exhibits rebellious, uncompromisingly dissonant treatment of its musical content. Ten Pieces from "Cinderella" shows an ascetic approach to piano texture - a common characteristic in Prokofiev's late works. The Third Concerto is Prokofiev's masterpiece in the genre. One of the 20th century's most performed concerti, it overflows with pianistic challenges. For my second dissertation recital, I have chosen Peter Ilich Tchaikovsky's The Seasons. These short character pieces were inspired by literary sources. The text portrays Russian rural life, nature, moments of intimate reflection, and imaginary experiences and impressions. Tchaikovsky's gift as a melodist and remarkable musical individualist is represented in his two Nocturnes as well as in the Nutcracker Suite, masterfully transcribed by Mikhail Pletnev. The final program features Sergei Rachmaninoff's Ten Preludes, Op. 23, regarded as a culmination of the turn-of-the-century grand Russian pianistic style. The Fantasy Pieces helped establish Rachmaninoff's reputation as a pianist-composer, a profoundly lyrical poet of the piano. The three Rachmaninoff transcriptions, the Minuet, the Hopak and the Polka de W.R. preserve the spirit of the Golden Era's musical salon. These pieces were written to delight and dazzle audiences with their bold character, musical taste, virtuosic tricks and technical finesse. The three recitals comprising this dissertation were presented in Gildenhorn Recital at the University of Maryland School of Music on November 13, 2010, April 11, 2011 and February 27, 2012. The recitals were recorded on compact discs and are archived within the Digital Repository at the University of Maryland (DRUM).

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BACKGROUND: Illicit cigarettes comprise more than 11% of tobacco consumption and 17% of consumption in low- and middle-income countries. Illicit cigarettes, defined as those that evade taxes, lower consumer prices, threaten national tobacco control efforts, and reduce excise tax collection. METHODS: This paper measures the magnitude of illicit cigarette consumption within Indonesia using two methods: the discrepancies between legal cigarette sales and domestic consumption estimated from surveys, and discrepancies between imports recorded by Indonesia and exports recorded by trade partners. Smuggling plays a minor role in the availability of illicit cigarettes because Indonesians predominantly consume kreteks, which are primarily manufactured in Indonesia. RESULTS: Looking at the period from 1995 to 2013, illicit cigarettes first emerged in 2004. When no respondent under-reporting is assumed, illicit consumption makes up 17% of the domestic market in 2004, 9% in 2007, 11% in 2011, and 8% in 2013. Discrepancies in the trade data indicate that Indonesia was a recipient of smuggled cigarettes for each year between 1995 and 2012. The value of this illicit trade ranges from less than $1 million to nearly $50 million annually. Singapore, China, and Vietnam together accounted for nearly two-thirds of trade discrepancies over the period. Tax losses due to illicit consumption amount to between Rp 4.1 and 9.3 trillion rupiah, 4% to 13% of tobacco excise revenue, in 2011 and 2013. CONCLUSIONS: Due to the predominance of kretek consumption in Indonesia and Indonesia's status as the predominant producer of kreteks, illicit domestic production is likely the most important source for illicit cigarettes, and initiatives targeted to combat this illicit production carry the promise of the greatest potential impact.