750 resultados para ICMS credits
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According to Venezia, Kirst, and Antonio (2003) and Barth’s 2002 Thinking K16 Ticket to Nowhere report, the disconnect between K-12 and postsecondary education was a contributing factor to high attrition rates. Since mathematics emerged as a primary concern for college readiness, Barth (2002) called for improving student transitions from K-12 to postsecondary institutions through the use of state or local data. The purpose of the present study was to analyze mathematics course-taking patterns of secondary students in a local context and to evaluate high school characteristics in order to explore their relationships with Associate degree attainment or continuous enrollment at an urban community college. Also, this study extended a national study conducted by Clifford Adelman (The Toolbox Revisited, 2006) as it specifically focused on community college students that were not included his study. Furthermore, this study used the theoretical framework that human capital, social capital, and cultural capital influence habitus—an individual’s or a group’s learned inclination to behave within the parameters of the imposed prevailing culture and norms. Specifically, the school embedded culture as it relates to tracking worked as a reproduction tool of ultimate benefit for the privileged group (Oakes, 1994). ^ Using multilevel analysis, this ex post facto study examined non-causal relationships between math course-taking patterns and college persistence of public high school graduates who enrolled at the local community college for up to 6 years. One school-level variable (percent of racial/ethnic minorities) and 7 student-level variables (community college math proportion, remedial math attempts, race, gender, first-year credits earned, socioeconomic status, and summer credits earned) emerged as predictors for college persistence. Study results indicated that students who enter higher education at the community college may have had lower opportunities to learn and therefore needed higher levels of remediation, which was shown to detract students from degree completion. Community college leaders are called to partner with local high schools with high percentages of racial/ethnic minorities to design academic programs aimed at improving the academic preparation of high school students in mathematics and promote student engagement during the first year and summers of college. ^
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The purpose of this study was to examine the hypothesis that no differences existed in the upper division performance of academically excellent community college transfer students when compared to native university students. The relationship of enrollment patterns such as skipped terms, dropped terms, summer session utilization, college of major, credits attempted, credits received, test scores, and current status were also studied.^ The data were collected through a hand analysis of 673 student transcripts which provided the information for a database designed specifically for this study. The subjects were 229 transfers from Miami-Dade Community College and 444 natives from Florida International University. The students all began their studies in the lower division in the Fall term of 1982, 1983 or 1984 and eventually transferred to the upper division at FIU. This longitudinal study followed the upper division performance and enrollment patterns through the Spring term of 1991.^ Data analysis included chi-square for all categorical and numerical variables; t-tests were performed for the numerical variables. Correlation coefficients, Two-Way Analysis of Variance and Three-Way Crosstabulations were also used when indicated. There were significant differences among the upper division performance of community college transfer students and native university students for the graduation rate and the GPA range. A significant difference was also found between the math and essay CLAST scores, number of summer terms utilized, number of terms to graduation, current enrollment status, and credits attempted and received for the groups. ^
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The purpose of this study was to examine the factorsbehind the failure rates of Associate in Arts (AA)graduates from Miami-Dade Community College (M-DCC) transferring to the Florida State University System (SUS). In M-DCC's largest disciplines, the university failure rate was 13% for Business & Management, 13% for Computer Science, and 14% for Engineering. Hypotheses tested were: Hypothesis 1 (H1): The lower division (LD) overall cumulative GPA and/or the LD major field GPA for AA graduates are predictive of the SUS GPA for the Business Management, Computer Science, and Engineering disciplines. Hypothesis 2 (H2): Demographic variables (age, race, gender) are predictive of performance at the university among M-DCC AA graduates in Engineering, Business & Management, and Computer Science. Hypothesis 3 (H3): Administrative variables (CLAST -College Level Academic Skills Test subtests) are predictive of university performance (GPA) for the Business/Management, Engineering, and Computer Science disciplines. Hypothesis 4 (H4): LD curriculum variables (course credits, course quality points) are predictive of SUS performance for the Engineering, Business/Management and Computer Science disciplines. Multiple Regression was the inferential procedureselected for predictions. Descriptive statistics weregenerated on the predictors. Results for H1 identified the LD GPA as the most significant variable in accounting for the variability of the university GPA for the Business & Management, Computer Science, and Engineering disciplines. For H2, no significant results were obtained for theage and gender variables, but the ethnic subgroups indicated significance at the .0001 level. However, differentials in GPA may not have been due directly to the race factor but, rather, to curriculum choices and performance outcomes while in the LD. The CLAST computation variable (H3) was a significant predictor of the SUS GPA. This is most likely due to the mathematics structure pervasive in these disciplines. For H4, there were two curriculum variables significant in explaining the variability of the university GPA (number of required critical major credits completed and quality of the student's performance for these credits). Descriptive statistics on the predictors indicated that 78% of those failing in the State University System had a LD major GPA (calculated with the critical required university credits earned and quality points of these credits) of less than 3.0; and 83% of those failing at the university had an overall community college GPA of less than 3.0.
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This dissertation had two purposes: first, to analyze how required sequenced college preparatory courses in mathematics, reading, and writing affect students' academic success and, second, to add to a theoretical model for predicting student retention at a community college. Grade point average, number of degree credits earned, and reenrollment rate were measured as determinants of academic success. The treatment group had a significantly higher grade point average than the control group. There was no significant difference in the number of degree credits earned or re-enrollment rate for the groups. A series of logistic regressions used the independent variables E-ASSET scores in math, reading, and writing; number of college prep areas required; credits earned; grade point average; students' status; academic restrictions/required course sequencing; sex; race; and socio-economic status to determine the predictor variables for retention. The academic variable that showed the greatest potential as a predictor for retention was grade point average. Overall, receiving financial aid was the greatest predictor for reenrollment. For a financial aid recipient the odds of reenrollment were 2.70 times more likely than if no financial aid was received.
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"During the colonial period in the 1920's, European interest in collecting African art stimulated a transnational trade between Africa and the West. Today this multi-million dollar trade lies largely in the hands of Muslim merchants. This is a story about Gabai Baare, a merchant who brings 'wood' from West Africa to sell in the United States. It is a story about the meaning of art"--Opening credits.
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This paper offers an extensive survey and a critical discussion of the empirical literature on the driving factors of R&D. These factors are subsumed under five broad types. The paper first summarises the key predictions from theory regarding each type's R&D effect. It then examines for which factors differences in the theoretical predictions can also be found in empirical studies, and for which factors the empirical evidence is more unanimous. As the focus is on the empirical literature, methodological issues are also highlighted. The major factor types identified in the literature are, individual firm or industry characteristics, particularly internal finance and sales; competition in product markets; R&D tax credits and subsidies; location and resource related factors, such as spillovers from university research within close geographic proximity, membership of a research joint venture and cooperation with research centres, and the human capital embodied in knowledge workers; and spillovers from foreign R&D. Although on balance there is a consensus regarding the R&D effects of most factors, there is also variation in results. Recent work suggests that accounting for non-linearities is one area of research that may explain and encompass contradictory findings.
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BARBOSA, André F. ; SOUZA, Bryan C. ; PEREIRA JUNIOR, Antônio ; MEDEIROS, Adelardo A. D.de, . Implementação de Classificador de Tarefas Mentais Baseado em EEG. In: CONGRESSO BRASILEIRO DE REDES NEURAIS, 9., 2009, Ouro Preto, MG. Anais... Ouro Preto, MG, 2009
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As urban housing markets throughout the United States increasingly exhibit challenges of affordability, federal, state, and local governments have placed renewed emphasis on housing, specifically mixed-income housing, which integrates affordable housing incentives into multifamily development projects. With such incentives, one must wonder what comprises a successful affordable housing policy and how affordable housing can be successfully implemented into a community. This article attempts to answer these questions by detailing the history of affordable housing policies, exploring some of the current affordable housing policies and programs, comparing affordable housing programs from different regions, and discussing some successful affordable housing programs and lessons that can be learned from them.
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Recent interest in replacing tipping with service charges or higher service-inclusive menu pricing prompted this review of empirical evidence on the advantages and disadvantages to restaurants of these different compensation systems. The evidence indicates that these different pricing systems affect the attraction and retention of service workers, the satisfaction of customers with service, the actual and perceived costs of eating out, and the costs of hiring employees and doing business. However, the author comes away from the data believing that the biggest reason for restaurateurs to replace tipping is that the practice takes revenue away from them in the form of lower prices and gives it to servers in the form of excessively high tip income. The biggest reason for restaurateurs to keep tipping is that it allows them to reduce menu prices, which increases demand. Thus, restaurateurs’ decisions to keep voluntary tipping or not should ultimately depend on the relative strengths of these benefits. The more that a restaurant’s servers are overpaid relative to the back of house and the wealthier and less price-sensitive a restaurant’s customers are, the more the owner of that restaurant should consider abandoning tipping. By this reasoning, many upscale, expensive restaurants (especially those in states with no or small tip credits) probably should replace tipping with one of its alternatives.
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The state of Rio Grande do Norte counts with a relevant potential in the shrimp farming supply chain. In the larviculture step the state responds for more than half of the national production. In the farming step it is the second largest producer. In the industrial step, its industries have almost 40% of the shrimp processing capacity of the northeast of Brazil. However, this country has the highest tax rate comparing with the main shrimp producer countries. Considering the influence of taxes in the competition among companies, the main goal of this research is to analyze the impact of indirect taxes in the above steps of the supply chain. To achieve it, it will be used the data of the 2011 Census of the Shrimp Farming and it will be applied the Herfindahl-Hirschman Index to identify the market form of those steps. In order to contribute with the characterization of the supply chain, CEO´s of farms and industries will be interviewed. The price-elasticity of the shrimp larvae, the in natura shrimp and the processed shrimp will be analyzed in order to verify the possibility that each one of those three steps has to pass-through the onus of the end of benefit over the ICMS. The data analysis shows that the larviculture step functions as a duopoly and, facing the end of that benefit, it will be able to pass-through most its onus to the farming step. On the other hand, this step functions similar to a perfect competing market, which diminishes its capacity to pass-through that onus to the processing step. This step operates as oligopoly with a lower concentration than the larviculture step but, due to the fact that it faces an oligopsony, it will end up assuming most of that onus, which will cause a decrease in the amount of processed shrimp. It is concluded that the end of that benefit would impact negatively, in this state, the supply chain at all, but mainly the farming and the industrial steps
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La carbonatation minérale dans les résidus miniers est un moyen sûr et permanent de séquestrer le CO2 atmosphérique. C’est un processus naturel et passif qui ne nécessite aucun traitement particulier et donc avantageux d’un point de vue économique. Bien que la quantité de CO2 qu’il soit possible de séquestrer selon ce processus est faible à l’échelle globale, dans le cadre d’un marché du carbone, les entreprises minières pourraient obtenir des crédits et ainsi revaloriser leurs résidus. À l’heure actuelle, il y a peu d’informations pour quantifier le potentiel de séquestration du CO2 de façon naturelle et passive dans les piles de résidus miniers. Il est donc nécessaire d’étudier le phénomène pour comprendre comment évolue la réaction à travers le temps et estimer la quantité de CO2 qui peut être séquestrée naturellement dans les piles de résidus. Plusieurs travaux de recherche se sont intéressés aux résidus miniers de Thetford Mines (Québec, Canada), avec une approche principalement expérimentale en laboratoire. Ces travaux ont permis d’améliorer la compréhension du processus de carbonatation, mais ils nécessitent une validation à plus grande échelle sous des conditions atmosphériques réelles. L’objectif général de cette étude est de quantifier le processus de carbonatation minérale des résidus miniers sous des conditions naturelles, afin d’estimer la quantité de CO2 pouvant être piégée par ce processus. La méthodologie utilisée repose sur la construction de deux parcelles expérimentales de résidus miniers situées dans l’enceinte de la mine Black Lake (Thetford Mines). Les résidus miniers sont principalement constitués de grains et de fibres de chrysotile et lizardite mal triés, avec de petites quantités d’antigorite, de brucite et de magnétite. Des observations spatiales et temporelles ont été effectuées dans les parcelles concernant la composition et la pression des gaz, la température des résidus, la teneur en eau volumique, la composition minérale des résidus ainsi que la chimie de l’eau des précipitations et des lixiviats provenant des parcelles. Ces travaux ont permis d’observer un appauvrissement notable du CO2 dans les gaz des parcelles (< 50 ppm) ainsi que la précipitation d’hydromagnésite dans les résidus, ce qui suggère que la carbonatation minérale naturelle et passive est un processus potentiellement important dans les résidus miniers. Après 4 ans d’observations, le taux de séquestration du CO2 dans les parcelles expérimentales a été estimé entre 3,5 et 4 kg/m3/an. Ces observations ont permis de développer un modèle conceptuel de la carbonatation minérale naturelle et passive dans les parcelles expérimentales. Dans ce modèle conceptuel, le CO2 atmosphérique (~ 400 ppm) se dissout dans l’eau hygroscopique contenue dans les parcelles, où l’altération des silicates de magnésium forme des carbonates de magnésium. La saturation en eau dans les cellules est relativement stable dans le temps et varie entre 0,4 et 0,65, ce qui est plus élevé que les valeurs de saturation optimales proposées dans la littérature, réduisant ainsi le transport de CO2 dans la zone non saturée. Les concentrations de CO2 en phase gazeuse, ainsi que des mesures de la vitesse d’écoulement du gaz dans les cellules suggèrent que la réaction est plus active près de la surface et que la diffusion du CO2 est le mécanisme de transport dominant dans les résidus. Un modèle numérique a été utilisé pour simuler ces processus couplés et valider le modèle conceptuel avec les observations de terrain. Le modèle de transport réactif multiphase et multicomposant MIN3P a été utilisé pour réaliser des simulations en 1D qui comprennent l’infiltration d’eau à travers le milieu partiellement saturé, la diffusion du gaz, et le transport de masse réactif par advection et dispersion. Même si les écoulements et le contenu du lixivat simulés sont assez proches des observations de terrain, le taux de séquestration simulé est 22 fois plus faible que celui mesuré. Dans les simulations, les carbonates précipitent principalement dans la partie supérieure de la parcelle, près de la surface, alors qu’ils ont été observés dans toute la parcelle. Cette différence importante pourrait être expliquée par un apport insuffisant de CO2 dans la parcelle, qui serait le facteur limitant la carbonatation. En effet, l’advection des gaz n’a pas été considérée dans les simulations et seule la diffusion moléculaire a été simulée. En effet, la mobilité des gaz engendrée par les fluctuations de pression barométrique et l’infiltration de l’eau, ainsi que l’effet du vent doivent jouer un rôle conséquent pour alimenter les parcelles en CO2.
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BARBOSA, André F. ; SOUZA, Bryan C. ; PEREIRA JUNIOR, Antônio ; MEDEIROS, Adelardo A. D.de, . Implementação de Classificador de Tarefas Mentais Baseado em EEG. In: CONGRESSO BRASILEIRO DE REDES NEURAIS, 9., 2009, Ouro Preto, MG. Anais... Ouro Preto, MG, 2009
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Expone los factores críticos que afectan las capacidades competitivas de las Mipymes y se indican los retos y dificultades. Explica las políticas de apoyo institucional que el Estado costarricense ha implementado y analiza los factores institucionales que han incidido en la neutralidad de la política pública de apoyo a las Mipymes. Sugiere recomendaciones para diseñar una política pública que fortalezca las capacidades competitivas de la Mipymes eficientemente. Abstract This paper analyses the relation between the competitiveness of small and medium size enterprises (SMEs) and the public policies framework. Specially, it explains the main policies that have been giving technical and financial support to SMEs in Costa Rica. Thus, institutions such as ministries have designed projects, programs and policies to solve internal and external requirements in term of technology, training, marketing, local infrastructure, credits, research and development, among others. However, small producers and manufactures criticize the labor and the efficiency of these institutions because they do not receive the all support that they need. Therefore, this paper suggests some recommendations to define a better policy framework to improve the competitiveness of SMEs in Costa Rica.
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The production of artistic prints in the sixteenth- and seventeenth-century Netherlands was an inherently social process. Turning out prints at any reasonable scale depended on the fluid coordination between designers, platecutters, and publishers; roles that, by the sixteenth century, were considered distinguished enough to merit distinct credits engraved on the plates themselves: invenit, fecit/sculpsit, and excudit. While any one designer, plate cutter, and publisher could potentially exercise a great deal of influence over the production of a single print, their individual decisions (Whom to select as an engraver? What subjects to create for a print design? What market to sell to?) would have been variously constrained or encouraged by their position in this larger network (Who do they already know? And who, in turn, do their contacts know?) This dissertation addresses the impact of these constraints and affordances through the novel application of computational social network analysis to major databases of surviving prints from this period. This approach is used to evaluate several questions about trends in early modern print production practices that have not been satisfactorily addressed by traditional literature based on case studies alone: Did the social capital demanded by print production result in centralized, or distributed production of prints? When, and to what extent, did printmakers and publishers in the Low countries favor international versus domestic collaborators? And were printmakers under the same pressure as painters to specialize in particular artistic genres? This dissertation ultimately suggests how simple professional incentives endemic to the practice of printmaking may, at large scales, have resulted in quite complex patterns of collaboration and production. The framework of network analysis surfaces the role of certain printmakers who tend to be neglected in aesthetically-focused histories of art. This approach also highlights important issues concerning art historians’ balancing of individual influence versus the impact of longue durée trends. Finally, this dissertation also raises questions about the current limitations and future possibilities of combining computational methods with cultural heritage datasets in the pursuit of historical research.
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Mestrado em Contabilidade e Gestão das Instituições Financeiras