907 resultados para Inheritance and transfer tax


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In this work, BSTSn powders prepared by the polymeric precursor method were heat treated in a domestic microwave oven (MW) using a SiC susceptor to absorb the microwave energy and transfer the heat to the powder. The main advantage of MW is to reduce the thermal treatment time for phase crystallization. The powders were heat treated at 300 degrees C for 20 h in conventional oven, 300 degrees C for 10 min, 20 min, and 30 min in MW and at 500 degrees C for 1 min in MW. After thermal treatment, the photoluminescent properties of powders at room temperature were analyzed. (c) 2007 Published by Elsevier B.V.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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A manutenção e/ou a ampliação da terra compõem o eixo central em torno do qual os produtores familiares organizam sua vida e seu trabalho. Este artigo analisa as estratégias desses produtores em relação à divisão de herança e à sucessão, e as formas que utilizam para aquisição de novas áreas. O levantamento das características das famílias e da propriedade foi realizado por meio de um questionário aplicado junto a 89 produtores familiares de três municípios da mesorregião de São José do Rio Preto (SP). Posteriormente foi entrevistado um terço dos produtores de cada município que havia respondido ao questionário. A análise das estratégias fundiárias mostrou uma grande diversidade na forma de partilhar a herança e de conduzir a sucessão, sendo que ambos os processos são apoiados, basicamente, em regras tradicionais, embora mantenham uma fachada de adequação às normas legais. Quanto às estratégias de aquisição de mais terras, observou-se que os produtores são capazes de organizar complexas formas de capitalização, centradas em maiores esforços no trabalho e na contenção de gastos, além da utilização de políticas públicas favoráveis e de práticas costumeiras. Os arranjos intra-familiares e as formas de cooperação ligadas ao parentesco mais amplo também se mostraram importantes para a ampliação da propriedade.

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Este trabalho apresenta métodos de geração de colunas para dois importantes problemas de atribuição: o Problema Generalizado de Atribuição (PGA) e o Problema de Atribuição de Antenas a Comutadores (PAAC). O PGA é um dos mais representativos problemas de Otimização Combinatória e consiste em otimizar a atribuição de n tarefas a m agentes, de forma que cada tarefa seja atribuída a exatamente um agente e a capacidade de cada agente seja respeitada. O PAAC consiste em atribuir n antenas a m comutadores em uma rede de telefonia celular, de forma a minimizar os custos de cabeamento entre antenas e comutadores e os custos de transferência de chamadas entre comutadores. A abordagem tradicional de geração de colunas é comparada com as propostas neste trabalho, que utilizam a relaxação lagrangeana/surrogate. São apresentados testes computacionais que demonstram a efetividade dos algoritmos propostos.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Laboratory time-scale experiments were conducted on Carboniferous Limestone gravels from the Mendip Hills area, England, with the purpose of evaluating the release of Rn-222 to the water phase. The specific surface areas of the samples were 4.14 and 1.69 cm g(-1), which provided, respectively, values of 50.6 and 12.7 pCi for the released Rn. These results allowed the calculation of the emanation coefficient of this rock matrix with respect to the release of Rn, where completely different values corresponding to 23% and 6% were found, suggesting that the extent to which grain boundaries or imperfections in aggregates of micro-crystals of calcite intersect the particle surface certainly affects the Rn release. They also permitted the evaluation of models for the generation of Rn in rocks and transfer to water, in order to interpret the radioactivity due to this gas in groundwaters from the karstic aquifer of the Mendip Hills area, where the calculated activities in groundwater based on the values of 23% and 6% for the emanation coefficient were about 51 and 15 times higher than actually measured in groundwater. Therefore, the emanation coefficient in nature is considerably smaller than in the lab experiment, and another factor k (0 < k < 1) may be introduced into the equations related to the modelling, with the aim of adjusting the theoretical-practical results. (C) 1997 Elsevier B.V. Ltd. All rights reserved.

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The advent of molecular markers has created opportunities for a better understanding of quantitative inheritance and for developing novel strategies for genetic improvement of agricultural species, using information on quantitative trait loci (QTL). A QTL analysis relies on accurate genetic marker maps. At present, most statistical methods used for map construction ignore the fact that molecular data may be read with error. Often, however, there is ambiguity about some marker genotypes. A Bayesian MCMC approach for inferences about a genetic marker map when random miscoding of genotypes occurs is presented, and simulated and real data sets are analyzed. The results suggest that unless there is strong reason to believe that genotypes are ascertained without error, the proposed approach provides more reliable inference on the genetic map.

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Incluye Bibliografía

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Urban centers have a huge demand for electricity and the growing problem of the solid waste management generated by their population, a relevant social and administrative problem. The correct disposal of the municipal solid waste (MSW) generated in cities is one of the most complex engineering problems that involves logistics, safety, environmental and energetic aspects for its adequate management. Due to a national policy of solid wastes recently promulgated, Brazilian cities are evaluating the technical and economic feasibility of incinerating the non-recyclable waste. São José dos Campos, a São Paulo State industrialized city, is considering the composting of organic waste for biogas production and mass incineration of non-recyclable waste. This paper presents a waste-to-energy system based on the integration of gas turbines to a MSW incinerator for producing thermal and electric energy as an alternative solution for the solid waste disposal in São José dos Campos, SP. A technical and economic feasibility study for the hybrid combined cycle plant is presented and revealed to be attractive when carbon credit and waste tax are included in the project income. © 2013 Elsevier Ltd.

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Studies on innovation and technology management have emphasized the importance of integration between the research and development (R&D) department and others involved with the product development process (PDP) as a relevant practice for the good performance of technological innovation of product activities. This study addresses the topic of transfers of technologies to new product projects and also integration practices between the R&D department and others involved with the PDP. A qualitative study was conducted that was operationalized through two case studies at large high-tech companies: One is Brazilian and the other is a multinational subsidiary in Brazil. Among its main result, this paper represents and analyzes management practices that are favorable to integration in product development projects that demand development and transfer of technologies, such as: participation of R&D personnel in market activities, the adoption of virtual interaction mechanisms, and the application of methods such as technology roadmaps. © Universidad Alberto Hurtado, Facultad de Economía y Negocios.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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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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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)