926 resultados para Tax and Customs Authority
Resumo:
Há no Evangelho de Mateus material suficiente para se chegar ao discipulado de iguais porque seu conteúdo reflete uma prática igualitária de Jesus em relação às mulheres. Nesta tese tal prática pode ser verificada através da investigação de duas perícopes nas quais Jesus advoga a causa das mulheres discutindo o direito masculino do divórcio e o adultério: 19,1-12 e 5,27-32. No debate sobre a justa causa para se despedir a mulher, Jesus declara que a volta à criação original não mais concede tal prerrogativa aos homens. Essa discussão ocorre em terreno legal e isso se evidencia pelo termo aitia, cujo significado demonstra que na demanda do divórcio a lei concede ao homem o benefício de encontrar um motivo para acusação. Jesus, por sua vez, declara que pela sua lei todo motivo e acusação contra a mulher se transforma em motivo e acusação contra o próprio homem diante de Deus. O silêncio dos fariseus comprova que os argumentos de Jesus são irrefutáveis, mas o protesto dos seus discípulos revela que não lhes agrada a igualdade social entre os sexos. A resposta final e definitiva de Jesus encontra-se em Mt 19,10 onde pelo uso da metáfora eunuco ele encerra o debate dizendo que somente podem aceitar a sua causa os que abraçarem a causa do Reino dos Céus. Os temas divórcio e adultério permitem estender a discussão para o matrimônio que é a relação social e legal que fundamenta tais práticas, e buscar na Antigüidade as leis e costumes que regiam a vida sexual das mulheres naquele tempo, considerando os ambientes mais relevantes em relação ao mundo bíblico: o mundo greco-romano e o oriente próximo no período entre os séculos IV a.C. e IV d.C. para que, através da pesquisa sobre matrimônio, divórcio, adultério, dote, repúdio e outras sanções relativas à vida sexual das mulheres, se possa chegar aos mecanismos culturais da educação capazes de levar as mulheres à cumplicidade ou à resistência aos seus papéis sociais. Essa pesquisa se encerra com uma apreciação da história da renúncia sexual nos contextos judaico e cristão para projetar o ambiente e o horizonte sócio-religioso que foram palcos da recepção e transmissão de Mt 5,27-32 e Mt 19,1-12, de modo a demonstrar que os argumentos misóginos que se tornaram inerentes à interpretação desses textos são o resultado de uma mentalidade sexista que não corresponde à crítica literária do evangelho.(AU)
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Esse trabalho busca analisar o sistema educacional na tribo Ticuna, localizada na região do Alto Solimões, estado do Amazonas, onde estou há 21 anos em contato permanente com os índios Ticuna. Com o passar dos anos tenho observado que a cada dia, e de forma mais intensa, a manutenção de sua cultura vem sofrendo com o processo de influência da cultura não índia. Nesse trabalho realiza-se um levantamento histórico referente à possível existência de duas correntes educacionais entre os professores Ticuna. Uma considera importante um ensino bilíngue, o estudo dos mitos e costumes para preservação da cultura; a outra acredita que é inócuo estudar os mitos e outros aspectos culturais, que podem ser apreendidos no dia a dia, defendem que os índios precisam de uma educação igual a dos não indígenas, para competir no mercado em condições de igualdade. Inicialmente propõe-se uma busca histórica sobre o processo educacional relacionado à cultura Ticuna fora da escola, procurando verificar as relações entre o que é transmitido pela escola e o que se evidencia no cotidiano Ticuna. Em seguida, realiza-se uma análise de como se processa a educação implantada no meio Ticuna sob o título Educação Indígena . Destacam-se os fatores que influenciaram a fundação da escola, sua localização e aspectos relacionados ao meio físico, econômico, social e cultural, bem como, o ambiente humano e de aprendizagem, dados esses que subsidiam o objetivo proposto para este trabalho. Procura-se verificar se a educação desenvolvida na escola indígena cumpre o papel de estar constantemente buscando alternativas para uma educação que seja apropriada à sobrevivência da cultura Ticuna, uma educação adequada à realidade cultural. A pesquisa baseia-se em levantamento de dados através de documentos, como também em entrevistas com lideranças, professores e idosos da Tribo Ticuna; também na observação direta, com anotações feitas em caderno de campo. O processo de assimilação e influência da cultura não índia predomina na região do Alto Solimões e tem esmagado a cultura Ticuna, fazendo com que muitos já não queiram mais pescar, caçar ou viver como produtores ou coletores. É necessário buscar alternativas educacionais para a escola indígena Ticuna, em uma educação que seja apropriada para a sobrevivência de sua cultura e ao mesmo tempo minimize o preconceito enfrentado por esse povo. As lideranças e professores Ticuna esperam que a escola ajude na preservação e valorização de sua cultura. O prejuízo causado à educação cultural dos índios Ticuna é grande, a maioria dos jovens e crianças não são conhecedores dos significados dos rituais religiosos, mitos, lendas e crenças. Muitas vezes sabem até realizar o ritual, mas parece mais uma imitação de gestos, que se desvincula do seu real sentido. Espera-se que ao final dessa pesquisa sejamos capazes de utilizar o material desenvolvido para reflexão e que ela talvez possa servir como ponto de partida para os professores Ticuna na elaboração de diretrizes e desenvolvimento de um novo paradigma educacional que valorize mais a cultura.
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The purpose of this article is to compare economic discussion on privatisation, expected privatisation outcomes and actual results in Poland. First it discusses the privatisation of state enterprises in the broader context of the economic transformation programme designed and introduced at the end of 1989 and the beginning of 1990. It examines the choice of privatisation methods, the political economy of privatisation and the three major policy issues: pace of privatisation, sequence of privatisation and the authority to initiate and carry out privatisation. The final section compares privatisation blueprints and actual results. The appendix presents a detailed technical guide to the privatisation methods in Poland and a basic set of figures illustrating the outcome.
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The machinery of governance to address climate change at the sub-national level in England continues to evolve. Drawing on documentary evidence and the views of civil servants and local authority officials from the English West Midlands, this article explores the process through an examination of the inclusion of climate change indicators in the recent round of Local Area Agreements (LAAs), negotiated between central government and local authorities and Local Strategic Partnerships. Considerable popularity has been accorded these indicators nationally, but there are important variations in the pattern of take up. Moreover, significant uncertainties surround the contribution of local measures to reduce CO2 emissions and the targets attached to measures to adapt to climate change are seen as undemanding. Conversely, the impending Carbon Reduction Commitment will act as a powerful incentive for public bodies to cut CO2 emissions from their estates. Although potentially contributing to greater coherence in tackling climate change, achieving collective action through LAAs will prove problematic.
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Learning user interests from online social networks helps to better understand user behaviors and provides useful guidance to design user-centric applications. Apart from analyzing users' online content, it is also important to consider users' social connections in the social Web. Graph regularization methods have been widely used in various text mining tasks, which can leverage the graph structure information extracted from data. Previously, graph regularization methods operate under the cluster assumption that nearby nodes are more similar and nodes on the same structure (typically referred to as a cluster or a manifold) are likely to be similar. We argue that learning user interests from complex, sparse, and dynamic social networks should be based on the link structure assumption under which node similarities are evaluated based on the local link structures instead of explicit links between two nodes. We propose a regularization framework based on the relation bipartite graph, which can be constructed from any type of relations. Using Twitter as our case study, we evaluate our proposed framework from social networks built from retweet relations. Both quantitative and qualitative experiments show that our proposed method outperforms a few competitive baselines in learning user interests over a set of predefined topics. It also gives superior results compared to the baselines on retweet prediction and topical authority identification. © 2014 ACM.
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Effective measures are being taken to reduce emissions from cars, which are now emerging as a major contributor to climate change. Developed countries will need to reduce emissions by at least 80% by 2050 to achieve stabilization of atmospheric CO2 concentration between 450 and 550 ppm, and have a unique opportunity to avoid the most damaging effects of climate change. The UK is aiming at completely decarbonising transport by 2050 through a combination of more efficient vehicles, cleaner fuels, and smart driving choices. The European Commission has proposed a mandatory CO2 target on new car CO 2 efficiency, which is an urgent needed development. The nation is also using regulatory targets for local schemes, such as free parking or congestion charging, break points for company car tax, and vehicle excise duty. Car ownership and use should thereby continue to drive economic growth and enhance quality of life around the world without destroying the planet.
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Aims: Previous research has identified several inadequacies in management of diabetes within care homes many of which were highlighted in Diabetes UK’s report Diabetes in care homes:awareness, screening, training. The aim of this study was to see if this was still the case and to identify specific areas for improvement. Methods: Thirty care homes in Birmingham were invited to participate in the study. Data were collected using a standard questionnaire based on the Diabetes UK national survey of care homes comprising questions relating to screening, self-management, care planning and local authority support. All returned responses were analysed. Results: Responses were received from 20 of the 30 care homes approached. The mean percentage of residents with diabetes in the care homes sampled was 13.7%. None of the homes screened for diabetes on admission and only 5% screened residents annually.80% of homes acknowledged providing diabetes-specific training to staff. Residents in 95% of homes had a medical review in the last 12 months: 70% with a GP, 20% with a diabetes specialist nurse/nurse. 65% of homes provided support for self-management.45% of care homes did not have individualised care plans for residents with diabetes. 35% of managers reported poor support and guidance from their local authority.Conclusions: Improvements were noted in the care provided to individuals with diabetes living in care homes in Birmingham. Aspects relating to screening, individualised care plans and support to care home staff still need attention.
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A minimálbér-emelés a munkapiacon közvetlenül hat a keresletre és a kínálatra. Közvetett hatásai azonban túlmutatnak a munkapiacon, ezért azokat egy makromodell keretei között elemezzük. A makromodellben háromféle munkafajta és tíz ágazat van; az egyes ágazatok az árképzésükben és az adó- és járulékelkerülésük szerkezetében különböznek. A minimálbér-emelés munkapiaci feszültséget generál: csökkenti a foglalkoztatást a szakképzetlenek körében. Mivel az árszint az átlagbérnél gyorsabban nő, és az aggregált foglalkoztatás is csökken, így csökken a reálfogyasztás. A vállalatok profitja és beruházása csökken, ugyanakkor a vállalati profit csökkenése már csekély mértékű adóelkerülés-növeléssel is kiegyensúlyozható. A minimálbér-emelés hatására nőnek ugyan az adóbevételek, viszont a kiadások nagyobb mértékben nőnek, így általában romlik az egyenleg. Aki tehát a minimálbér emelését követeli, annak a felelős döntés során számolnia kell ezekkel a következményekkel. _____ Raising the minimum wage on the labour market has direct effects on supply and demand. But its indirect effects extend beyond the labour market. They are analysed here with a macro model that distinguishes three types of work and ten industries, whose firms differ in their price structures and the degrees to which tax and social-insurance payments are avoided. Raising the minimum wage generates tension on the labour market and reduces employment of the unskilled. Since the price level rises faster than average pay and aggregate employment falls, so does real consumption. The firms’ profits and investment decline, but the former can be offset even by a small increase in tax avoidance. Although the rise in the minimum wage boosts tax revenues, budgetary expenditures rise more and the balance deteriorates. Advocates of a higher minimum wage need to consider these consequences if they are to reach a responsible decision.
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The discussion of economic development emphasizes the emergence of a gradual change of economic structure, which would rise from an agrarian to the industrial stage, and later with a predominant tertiary sector. However, the high Brazilian regional inequality resulted in the coexistence of modern spaces and other arrears. Such disparities are visible not only in economics, but spatial, social and environmental. Although Brazil has gone through changes in the production structure and the location of these activities, space - territorial disparities manifest themselves in a high level of regional heterogeneity. In this context, the Northeast emerged as a region that has historically been characterized by socioeconomic backwardness and the presence of the worst indicators of inequality. The presence of these indicators showing the socioeconomic backwardness of the other fronts region contributes to the priority of action aimed at reverting this regional disparity public policy. The historical account of the development policies of regional studies shows that the state played a pivotal role in ensuring regional planning. Besides the creation of development agencies such as the Northeast Sudene, tax and financial incentives have been widely used strategies in the region to foster greater national integration. However, the use of incentives is much discussed in view of the possible advantages and disadvantages brought by its use. Thus, this study aims to build a theoretical framework tool for building effective public policies for industrialization in the Northeast, specifically in Rio Grande do Norte.
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Artisanal fishing is one of the important economic activities of Rio Grande do Norte (RN), becoming the main form of survival and income for many families. The southern coast of RN has strong fishing tradition, both in exploitation of fish as in the collection of mollusks on the banks of Guaraíra Lagoon (APA Bonfim-Guaraíra). In recent years, fishing communities have become more vulnerable to outside influences, since the socio-economic and environmental changes are exposed. These changes require adjustments to the fishermen to different environmental conditions, as the social and natural systems are driven by reorganization and upgrading processes. The living conditions in fishing communities are objective and necessary in different ways, according to a selection that is cultural, so adaptable. This study has the general objective to analyze the main environmental changes in fishing communities, based on the understanding of fishermen and mollusk fisherwomen about this problem. The specific objectives searched to: describe the socioeconomic profile, prospects and difficulties of fishermen and mollusk fisherwomen; investigate the major social and environmental changes in the fishing communities of Patané and Camocim (Arez/RN). The methodology was qualitative-quantitative with the techniques of observation in the field and open and semistructured interviews applied to representatives of Cologne fishing, fishermen and mollusk fisherwomen. Between the months of January to July 2014 were applied semistructured interviews with 41 interlocutors in Patané and 23 of Camocim; totaling 64 people. The results indicated that the interlocutors are aged 40 to 60 years; have only completed elementary school level; are married and have children; survive on less than a minimum wage income and they are not receiving employment insurance. The case study also revealed that the socioeconomic and environmental problems reflected in changes in reproduction, organization and social division of labor, which generates adaptive changes of families to external influences, resulting directly from other economic activities and market pressure and indirectly from tourism. Therefore, adaptations to changes scenario presented as favorable to economic aspects and unfavorable to the social and environmental aspects. In short, the fishery develops on technical, bureaucratic and financial obstacles, in the everyday needs of men and women is the determining factor in willingness to continue exercising fishing and shell fishing on Guaraíra Lagoon, space representing relations social, practices and customs transmitted in the course of local history through social memory of the oldest to the youngest.
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Esta dissertação tem como objetivo estudar as transformações socioculturais dos usos e costumes da igreja Assembleia de Deus Ministério Belém em Itapecerica da Serra no bairro Crispim. Dentro desta perspectiva procuramos entender as razões que permeiam ainda hoje o discurso ideológico e conservador da igreja em estudo diante da flexibilização e dos novos paradigmas assembleianos referente aos usos e costumes. Atualmente a igreja Assembleia de Deus em Itapecerica da Serra passa por um processo de mudança e ressignificação em seus usos e costumes. Pretendemos discutir a possibilidade de que tais mudanças sejam oriundas do contato com diferentes pentecostalismos existentes em Itapecerica da Serra, e também do próprio desenvolvimento sociocultural da sociedade. Tenta-se nesta pesquisa estudar as mudanças dos usos e costumes como parte da teia de significados produzida pela Igreja Assembleia de Deus. Como processo metodológico utilizamos fontes históricas, dados publicados em livros, artigos, jornais da própria igreja que auxiliarão na confrontação dos dados encontrados em entrevistas realizadas com assembleianos de Itapecerica da Serra. Os resultados desta pesquisa estão apresentados em três capítulos cujo eixo central é a discussão das transformações socioculturais dos usos e costumes
Resumo:
ARAÚJO, B. G. ; VALENTIM, R. A. M. . Publicidade em celulares utilizando o sistema de busca de perfil. Holos, Natal,v. 1, p. 109-118, 2010. Disponível em:
Resumo:
Research question- This thesis investigates the determinants of capital structure of the Swedish companies. In order to do so, the two dominant theories of the corporate structure are studied and their assumptions are tested. Thus, the study researches which one of the two theories is more appealing for the Swedish market. Methodology-The study follows a purely quantitative study, by conducting an econometric analysis. The data are collected from a secondary source and more particularly the "Retriever" database, which contains financial data of the Swedish companies. Findings- The findings indicate that the determinants of the corporate structure for the Swedish market do not differ from other studies which have been conducted in other countries. However, there is a difference when it comes to tax and non-tax shields. The results suggest that in most cases the Pecking Order Theory appears to be more representative for the Swedish market, since most of the coefficient appear to be in favour of it. Moreover, the significance of the effect of the industry for the financial leverage is confirmed.
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Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon
Resumo:
ARAÚJO, B. G. ; VALENTIM, R. A. M. . Publicidade em celulares utilizando o sistema de busca de perfil. Holos, Natal,v. 1, p. 109-118, 2010. Disponível em: