900 resultados para death taxes


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Monologist Mike Daisey ’96 had been targeting Apple and Steve Jobs for a year. Then Jobs died and Daisey’s show was changed once again.

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Book by Washington Post reporter reveals the secret circumstances surrounding the death of rising CIA star Elizabeth Hanson ’02.

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The declaration that print books are dead may have been premature.

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Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows that under asymmetric information output taxes might be used along with land tax in order to implement an optimal taxation scheme in a Latin American context, i.e., where land rental markets are relatively thin, land property provides non-agricultural payoffs and there is nonrevenue objectives of land taxation. Also, the model has two implications that can be tested empirically: (i) there is evasion when schemes based only on land taxes are implemented; (ii) this evasion is more severe for large landholders.

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This paper investigates the optimality of the Friedman rule in a two-sector small open economy. That policy prescription is found to be a necessary condition for Pareto efficiency. If a planner can select all conceivable distorting taxes, then, for some initial values of public debt, money balances and foreign assets, it is possible to decentralize a Pareto efficient allocation. If the planner can select only some of these tax rates, then second-best policies may also satisfy the Friedman rule. However, this last result depends on the set of tax instruments the planner can choose from.

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This research aimed to find out which are the main factors that lead technology startups to fail. The study focused on companies located in the Southeast region of Brazil that operated between 2009 and 2014. In the beginning, a review of the literature was done to have a better understanding of basic concepts of entrepreneurship as well as modern techniques for developing entrepreneurship. Furthermore, an analysis of the entrepreneurial scenario in Brazil, with a focus on the Southeast, was also done. After this phase, the qualitative study began, in which 24 specialists from startups were interviewed and asked about which factors were crucial in leading a technology startup to fail. After analyzing the results, four main factors were identified and these factors were validated through a quantitative survey. A questionnaire was then formulated based on the answers from the respondents and distributed to founders and executives of startups, which both failed and succeeded. The questionnaire was answered by 56 companies and their answers were treated with the factor analysis statistical method to check the validity of the questionnaire. Finally, the logistical regression method was used to know the extent to which the factors led to the startups’ failure. In the end, the results obtained suggest that the most significant factor that leads technology startups in southeastern Brazil to fail are problems with interpersonal relationship between partners or investors.

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Citrus sudden death (CSD) has greatly affected sweet orange cultivars grafted on Rangpur lime in São Paulo and Minas Gerais States, Brazil. To characterize and quantify CSD damage, fruit yield and quality were assessed in each combination of sweet orange cultivar (Hamlin, Pera, Natal, and Valencia), age class (3 to 5, 6 to 10, and 11 to 15 years old), and CSD severity class (0 = no symptom, 1 = initial symptoms, and 2 = severe symptoms). For each combination, 10 trees were harvested and 20 fruit were taken for quality analysis. Damage was characterized by reduc_ tion of: (i) total weight of fruit/tree (36 and 67% for severity class 1 and 2, respectively), (ii) number of fruit/tree (27 and 55%), (iii) fruit size (13 and 25% in diameter and height [stem to styler distance]), (iv) fruit weight (32 and 56%), (v) total soluble solids (TSS)/fruit (18 and 42%), and increase of (vi) Brix (14 and 34%), (vii) acidity (16 and 41%), and (viii) TSS/90-1b. box (21 and 33%). There was no alteration on Brix/acidity ratio and percentage of juice on fruit of affected trees. Sweet orange cultivars did not differ in percentage of reduction or increase of all yield and quality variables, with the exception of Pera, which expressed increases of Brix and acidity. For more severe affected trees, the youngest plants showed a higher reduction in fruit number/tree, whereas plants 6 to 10 years old showed a higher increase in fruit acidity and TSS/box. However, no differences in percentage of reduction or increase for other variables were observed among different age classes. The damage to the above probably was associated with reduced water absorption capacity of CSD-affected trees.

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Existem poucas pesquisas que abordam estudos epidemiológicos de mortes em cavalos de corrida de uma forma ampla. A maioria restringe-se a uma afecção ou procedimento específico. O Brasil não possui um programa de monitoramento de mortes instituído. Através de um estudo descritivo em associação a metodologia multivariada de análise, realizou-se um estudo epidemiológico de causa mortis relacionadas com afecções musculosqueléticas (MS), gastrointestinais (GI), sistema respiratório (RES), neurológico (NEU) e mortes súbitas (SD) durante os anos de 2002 a 2008 no Hospital Octavio Dupont, Rio de Janeiro. Os machos representaram o sexo mais afetado e a causa mortis relacionada com a taxa geral de mortalidade por grandes grupos de causas determinadas apresentou a seguinte ordem decrescentemente: MS>GI>SD>NEU>RES. A maioria dos óbitos registrados foi de cavalos na faixa etária de quatro a cinco anos (ID4-ID5). Seguidamente, observaram-se as seguintes relações de correspondência: (Triênio = SM-ID>5-SD; ID>5-GI; ID4-5-MS; SF-ID<4-RES/NEU); (Quatriênio = SM - ID>5 - GI; SF - ID<4 - NEU; ID4-5 - MS; GI - ID>5). O presente estudo aponta a importância e necessidade de estudos epidemiológicos sobre lesões em cavalos atletas, objetivando o diagnostico, reconhecimento de fatores predisponentes e prevenção.

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No Zoológico Nacional do Parque Metropolitano de Santiago, Chile, foram encontrados dois psitacídeos Enicognathus leptorhynchus, mortos pelo nematódeo Ascaridia hermaphrodita (Froelich, 1789). Este é o primeiro registro desse nematódeo em E. leptorhynchus e também o primeiro registro deste parasito no Chile.

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

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