Le processus de contestation d’une inscription au rôle d’évaluation foncière

Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.

Les méthodes d’adaptation du Centre des droits de l’homme "Memorial" aux mesures étatiques russes- Les principes d’action d’une ONG de défense des droits de l’homme russe

En raison du virage semi-autoritaire de l’État russe au début des années 2000, l’adaptation aux mesures contraignantes de l’État, qu’elle soit consciente ou inconsciente, constitue un aspect fondamental du quotidien des ONG de défense des droits de l’homme russes. Cependant, il s’agit d’une question jusqu’ici négligée dans la littérature scientifique. Ainsi, ce mémoire a pour objet d’examiner la démarche d’adaptation d’une ONG particulièrement active sur la scène russe, le Centre des droits de l’homme Memorial, entre 1999 et 2014. La recherche révèle que cette ONG emploie deux méthodes afin de s’adapter aux mesures étatiques et que celles-ci sont, en fait, des principes d’action adoptés par l’organisation au moment de sa création. Le premier principe d’action s’appuie sur la coopération et la solidarité développées par le Centre des droits de l’homme Memorial avec d’autres ONG russes, des ONG internationales et des organisations internationales. En partenariat avec ces organisations, le Centre des droits de l’homme Memorial élabore des activités de recherche et de plaidoyer et mène des missions de surveillance des droits de l’homme. Ce principe d’action renforce considérablement la capacité d’adaptation de l’ONG et favorise l’exercice de son rôle de contrepouvoir. Le second principe d’action se fonde sur la recherche de collaboration constructive avec l’État. Lors d’interactions ponctuelles avec les autorités, l’organisation exerce un rôle d’expert en matière de droits de l’homme et tente de réduire les entraves posées à la société civile. Outre sa propriété adaptative, cette méthode d’adaptation combine deux fonctions inhérentes à la société civile, soit la représentation des intérêts des citoyens auprès des instances étatiques et l’établissement d’un partenariat avec l’État dans le but d’amener ce dernier à adopter des pratiques démocratiques. Ce mémoire montre la capacité du Centre des droits de l’homme Memorial à se mouvoir d’une méthode d’adaptation à l’autre afin de maximiser son action.

Autonomía financiera de los municipios en Colombia. Contenido, alcance y principales dificultades en el Estado unitario

Informe final de investigación en el que se define el contenido y se delimita el alcance de la autonomía financiera en los entes municipales en Colombia. Lo anterior, partiendo del premisa del artículo 311 de la C.N., en donde el Municipio es concebido como la “entidad fundamental de la división político-administrativa del Estado (…)”, al cual se le arrogó autonomía como derecho y como garantía institucional, para destinarlo a ser la piedra angular de la organización territorial del Estado, autonomía para la gestión de sus intereses que se manifiesta en la facultad de administrar sus recursos, establecer tributos y participar en las rentas nacionales; indicando que es éste el objeto de análisis del presente documento. La autonomía financiera en los municipios será analizada desde el punto de vista constitucional, normativo, jurisprudencial y doctrinal. Se demostrará que ésta es el resultado de la evolución en la forma en la cual se ha hecho y se hace el gasto público en Colombia, una transición que de manera simultánea al proceso político administrativo, ha demostrado que sólo a través del empoderamiento de los municipios puede concretarse la eficiencia como principio orientador del gasto público. Además, se examinará la autonomía financiera municipal en sus dos manifestaciones esenciales, es decir, revisando la forma en que los municipios obtienen sus recursos y la forma en que posteriormente los ejecutan.

Development of molecular approaches to assess the diversity and abundance of marine nematodes assemblages for assessment of Good Environmental Status of the estuarine and marine ecosystems

In Europe, the concerns with the status of marine ecosystems have increased, and the Marine Directive has as main goal the achievement of Good Environmental Status (GES) of EU marine waters by 2020. Molecular tools are seen as promising and emerging approaches to improve ecosystem monitoring, and have led ecology into a new era, representing perhaps the most source of innovation in marine monitoring techniques. Benthic nematodes are considered ideal organisms to be used as biological indicator of natural and anthropogenic disturbances in aquatic ecosystems underpinning monitoring programmes on the ecological quality of marine ecosystems, very useful to assess the GES of the marine environment. dT-RFLP (directed Terminal-Restriction Fragment Length Polymorphism) allows to assess the diversity of nematode communities, but also allows studying the functioning of the ecosystem, and combined with relative real-time PCR (qPCR), provides a high-throughput semi-quantitative characterization of nematode communities. These characteristics make the two molecular tools good descriptors for the good environmental status assessment. The main aim of this study is to develop and optimize the dT-RFLP and qPCR in Mira estuary (SW coast, Portugal). A molecular phylogenetic analysis of marine and estuarine nematodes is being performed combining morphological and molecular analysis to evaluate the diversity of free-living marine nematodes in Mira estuary. After morphological identification, barcoding of 18S rDNA and COI genes are being determined for each nematode species morphologically identified. So far we generated 40 new sequences belonging to 32 different genus and 17 families, and the study has shown a good degree of concordance between traditional morphology-based identification and DNA sequences. These results will improve the assessment of marine nematode diversity and contribute to a more robust nematode taxonomy. The DNA sequences are being used to develop the dT-RFLP with the ability to easily process large sample numbers (hundreds and thousands), rather than typical of classical taxonomic or low throughput molecular analyses. A preliminary study showed that the digest enzymes used in dT-RFLP for terrestrial assemblages separated poorly the marine nematodes at taxonomic level for functional group analysis. A new digest combination was designed using the software tool DRAT (Directed Terminal Restriction Analysis Tool) to distinguished marine nematode taxa. Several solutions were provided by DRAT and tested empirically to select the solution that cuts most efficiently. A combination of three enzymes and a single digest showed to be the best solution to separate the different clusters. Parallel to this, another tool is being developed to estimate the population size (qPCR). An improvement in qPCR estimation of gene copy number using an artificial reference is being performed for marine nematodes communities to quantify the abundance. Once developed, it is proposed to validate both methodologies by determining the spatial and temporal variability of benthic nematodes assemblages across different environments. The application of these high-throughput molecular approaches for benthic nematodes will improve sample throughput and their implementation more efficient and faster as indicator of ecological status of marine ecosystems.

La crítica secular en la enseñanza de la literatura: un puente para conectar las letras con las experiencias humanas, las realidades sociales y las instituciones de poder

Recibido 05 de mayo de 2010 • Aceptado 24 de junio de 2010 • Corregido 05 de agosto de 2010      Resumen. Con base en el aporte del crítico literario y pensador palestino Said (1983), quien acuña el término “crítica secular,” este artículo analiza la posibilidad de aplicar dicho concepto a la enseñanza de la literatura, tanto en niveles de educación primaria y secundaria, como en niveles superiores. Por crítica secular se debe entender el modo de análisis textual que ve a la literatura inherentemente ligada a las experiencias humanas, a las realidades sociales de los contextos en que es producida y a las instituciones de poder que la propician o la reprimen. La principal propuesta será, entonces, el plantear una metodología para abordar, en el salón de clase, los textos literarios desde una perspectiva mundana; es decir, ligándolos al mundo exterior, al que está fuera de las aulas. En este sentido, y utilizando tanto ejemplos textuales primarios como teoría literaria, el artículo propondrá convertir el estudio de la literatura en una herramienta de análisis, cuestionamiento, desafío y cambio de las realidades que la producen.

Development of methodologies supporting the sustainable and safe integration of offshore conventional and renewable energy production

Against a backdrop of rapidly increasing worldwide population and growing energy demand, the development of renewable energy technologies has become of primary importance in the effort to reduce greenhouse gas emissions. However, it is often technically and economically infeasible to transport discontinuous renewable electricity for long distances to the shore. Another shortcoming of non-programmable renewable power is its integration into the onshore grid without affecting the dispatching process. On the other hand, the offshore oil & gas industry is striving to reduce overall carbon footprint from onsite power generators and limiting large expenses associated to carrying electricity from remote offshore facilities. Furthermore, the increased complexity and expansion towards challenging areas of offshore hydrocarbons operations call for higher attention to safety and environmental protection issues from major accident hazards. Innovative hybrid energy systems, as Power-to-Gas (P2G), Power-to-Liquid (P2L) and Gas-to-Power (G2P) options, implemented at offshore locations, would offer the opportunity to overcome challenges of both renewable and oil & gas sectors. This study aims at the development of systematic methodologies based on proper sustainability and safety performance indicators supporting the choice of P2G, P2L and G2P hybrid energy options for offshore green projects in early design phases. An in-depth analysis of the different offshore hybrid strategies was performed. The literature reviews on existing methods proposing metrics to assess sustainability of hybrid energy systems, inherent safety of process routes in conceptual design stage and environmental protection of installations from oil and chemical accidental spills were carried out. To fill the gaps, a suite of specific decision-making methodologies was developed, based on representative multi-criteria indicators addressing technical, economic, environmental and societal aspects of alternative options. A set of five case-studies was defined, covering different offshore scenarios of concern, to provide an assessment of the effectiveness and value of the developed tools.

Power flow forecasting and smart charging for electric vehicle charging systems with photovoltaic integration

An essential role in the global energy transition is attributed to Electric Vehicles (EVs) the energy for EV traction can be generated by renewable energy sources (RES), also at a local level through distributed power plants, such as photovoltaic (PV) systems. However, EV integration with electrical systems might not be straightforward. The intermittent RES, combined with the high and uncontrolled aggregate EV charging, require an evolution toward new planning and paradigms of energy systems. In this context, this work aims to provide a practical solution for EV charging integration in electrical systems with RES. A method for predicting the power required by an EV fleet at the charging hub (CH) is developed in this thesis. The proposed forecasting method considers the main parameters on which charging demand depends. The results of the EV charging forecasting method are deeply analyzed under different scenarios. To reduce the EV load intermittency, methods for managing the charging power of EVs are proposed. The main target was to provide Charging Management Systems (CMS) that modulate EV charging to optimize specific performance indicators such as system self-consumption, peak load reduction, and PV exploitation. Controlling the EV charging power to achieve specific optimization goals is also known as Smart Charging (SC). The proposed techniques are applied to real-world scenarios demonstrating performance improvements in using SC strategies. A viable alternative to maximize integration with intermittent RES generation is the integration of energy storage. Battery Energy Storage Systems (BESS) may be a buffer between peak load and RES production. A sizing algorithm for PV+BESS integration in EV charging hubs is provided. The sizing optimization aims to optimize the system's energy and economic performance. The results provide an overview of the optimal size that the PV+BESS plant should have to improve whole system performance in different scenarios.

Advanced statistical models for the segregation, identification and measurement of coexisting sound sources

Long-term monitoring of acoustical environments is gaining popularity thanks to the relevant amount of scientific and engineering insights that it provides. The increasing interest is due to the constant growth of storage capacity and computational power to process large amounts of data. In this perspective, machine learning (ML) provides a broad family of data-driven statistical techniques to deal with large databases. Nowadays, the conventional praxis of sound level meter measurements limits the global description of a sound scene to an energetic point of view. The equivalent continuous level Leq represents the main metric to define an acoustic environment, indeed. Finer analyses involve the use of statistical levels. However, acoustic percentiles are based on temporal assumptions, which are not always reliable. A statistical approach, based on the study of the occurrences of sound pressure levels, would bring a different perspective to the analysis of long-term monitoring. Depicting a sound scene through the most probable sound pressure level, rather than portions of energy, brought more specific information about the activity carried out during the measurements. The statistical mode of the occurrences can capture typical behaviors of specific kinds of sound sources. The present work aims to propose an ML-based method to identify, separate and measure coexisting sound sources in real-world scenarios. It is based on long-term monitoring and is addressed to acousticians focused on the analysis of environmental noise in manifold contexts. The presented method is based on clustering analysis. Two algorithms, Gaussian Mixture Model and K-means clustering, represent the main core of a process to investigate different active spaces monitored through sound level meters. The procedure has been applied in two different contexts: university lecture halls and offices. The proposed method shows robust and reliable results in describing the acoustic scenario and it could represent an important analytical tool for acousticians.

Development of processes for the valorization of lignocellulosic biomass based on renewable energies

The world grapples with climate change from fossil fuel reliance, prompting Europe to pivot to renewable energy. Among renewables, biomass is a bioenergy and bio-carbon source, used to create high-value biomolecules, replacing fossil-based products. Alkyl levulinates, derived from biomass, hold promise as bio-additives and biofuels, especially via acid solvolysis of hexose sugars, necessitating further exploration. Alkyl levulinate's potential extends to converting into γ-valerolactone (GVL), a bio-solvent produced via hydrogenation with molecular-hydrogen. Hydrogen, a key reagent and energy carrier, aids renewable energy integration. This thesis delves into a biorefinery system study, aligning with sustainability goals, integrating biomass valorization, energy production, and hydrogen generation. It investigates optimizing technologies for butyl levulinate production and subsequent GVL hydrogenation. Sustainability remains pivotal, reflecting the global shift towards renewable and carbon bio-resources. The research initially focuses on experimenting with the optimal technology for producing butyl levulinate from biomass-derived hexose fructose. It examines the solvolysis process, investigating optimal conditions, kinetic modeling, and the impact of solvents on fructose conversion. The subsequent part concentrates on the technological aspect of hydrogenating butyl levulinate into GVL. It includes conceptual design, simulation, and optimization of the fructose-to-GVL process scheme based on process intensification. In the final part, the study applies the process to a real case study in Normandy, France, adapting it to local biomass availability and wind energy. It defines a methodology for designing and integrating the energy-supply system, evaluating different scenarios. Sustainability assessment using economic, environmental, and social indicators culminates in an overall sustainability index, indicating scenarios integrating the GVL biorefinery system with wind power and hydrogen energy storage as promising due to high profitability and reduced environmental impact. Sensitivity analyses validate the methodology's reliability, potentially extending to other technological systems.

Cure Induced Residual Stresses on Thick Composite Components Manufactured by Additive Process

This study investigates the effect of an additive process in manufacturing of thick composites. Airstone 780 E epoxy resin and 785H Hardener system is used in the analysis since it is widely used wind turbine blade, namely thick components. As a fiber, fabric by SAERTEX (812 g/m2) with a 0-90 degrees layup direction is used. Temperature overshoot is a major issue during the manufacturing of thick composites. A high temperature overshoot leads to an increase in residual stresses. These residual stresses are causing warping, delamination, dimensional instability, and undesired distortion of composite structures. A coupled thermo-mechanical model capable of predicting cure induced residual stresses have been built using the commercial FE software Abaqus®. The possibility of building thick composite components by means of adding a finite number of sub-laminates has been investigated. The results have been compared against components manufactured following a standard route. The influence of pre-curing of the sub-laminates has also been addressed and results compared with standard practice. As a result of the study, it is found that introducing additive process can prevent temperature overshoot to occur and benefits the residual stresses generation during the curing process. However, the process time required increases by 50%, therefore increasing the manufacturing costs. An optimized cure cycle is required to minimize process time and cure induced defects simultaneously.

Life cycle assessment (LCA) of a bio-fuel cell fed with waste biomass: potential for scale-up and process optimization

In this Thesis, a life cycle analysis (LCA) of a biofuel cell designed by a team from the University of Bologna was done. The purpose of this study is to investigate the possible environmental impacts of the production and use of the cell and a possible optimization for an industrial scale-up. To do so, a first part of the paper was devoted to studying the present literature on biomass, and fuel cell treatments and then LCA studies on them. The experimental part presents the work done to create the Life Cycle Inventory and Life Cycle Impact Assessment. Several alternative scenarios were created to study process optimization. Reagents and energy supply were changed. To examine whether this technology can be competitive, a comparison was made with some biofuel cell use scenarios with traditional biomass treatment technologies. The result of this study is that this technology is promising from an environmental point of view in case it is possible to recover nutrients in output, without excessive energy consumption, and to minimize the use of energy used to prepare the solution.

Characterization Of Single Use Reactor Used For The Manufacturing Of Formulated Products Within The Pharmaceutical Industry

Mixing is a fundamental unit operation in the pharmaceutical industry to ensure consistent product quality across different batches. It is usually carried out in mechanically stirred tanks, with a large variety of designs according to the process requirements. A key aspect of pharmaceutical manufacturing is the extensive and meticulous cleaning of the vessels between runs to prevent the risk of contamination. Single-use reactors represent an increasing trend in the industry since they do not require cleaning and sterilization, reducing the need for utilities such as steam to sterilize equipment and the time between production batches. In contrast to traditional stainless steel vessels, single-use reactors consist of a plastic bag used as a vessel and disposed of after use. This thesis aims to characterize the fluid dynamics features and the mixing performance of a commercially available single-use reactor. The characterization employs a combination of various experimental techniques. The analysis starts with the visual observation of the liquid behavior inside the vessel, focusing on the vortex shape evolution at different impeller speeds. The power consumption is then measured using a torque meter to quantify the power number. Particle Image Velocimetry (PIV) is employed to investigate local fluid dynamics properties such as mean flow field and mean and rms velocity profiles. The same experimental setup of PIV is exploited for another optical measurement technique, the Planar Laser-Induced Fluorescence (PLIF). The PLIF measurements complete the characterization of the reactor with the qualitative visualization of the turbulent flow and the quantitative assessment of the system performance through the mixing time. The results confirm good mixing performances for the single-use reactor over the investigated impeller speeds and reveal that the filling volume plays a significant role in the fluid dynamics of the system.

Hidrocefalia multiloculada: relato de dois casos

Multiloculated hydrocephalus is a clinicopathological entity consisting of enlarged, loculated ventricles and paraventricular poroencephalic cavities. We present two cases of multiloculated hydrocephalus: one due to infectious process of central nervous system and the other consequent to a congenital malformation. Tomographic aspects of this condition that permit the diagnosis are stressed. The pathophysiology, the management and the prognosis are discussed according to the available literature.

A dança na formação docente em educação física

Universidade Estadual de Campinas . Faculdade de Educação Física

O corpo urbano nas trilhas da natureza

Universidade Estadual de Campinas . Faculdade de Educação Física