Tietensä tai törkeästä huolimattomuudesta? Veronkorotuksen määrääminen verotusmenettelystä annetun lain 32.3 §:n perusteella oikeuskäytännön valossa

Tutkielmassa tarkastellaan veronkorotuksen määräämistä verotusmenettelystä annetun lain (VML) 32.3 §:n perusteella oikeuskäytännön valossa. Kyseisen pykälän perusteella määrätään ankarimmat veronkorotukset ja veronkorotus voi olla 0-30 prosenttia tuloon lisätystä määrästä. Tutkielman perusteella oikeuskäytännön valossa veronkorotus voidaan määrätä VML 32.3 §:n perusteella mikäli on osoitettavissa, että verovelvollinen on ollut tietoinen tekemästään virheestä esimerkiksi aiemman ohjauksen perusteella tai, mikäli verovelvollisen olisi pitänyt olla tietoinen tekemästään virheestä esimerkiksi asian verotuksellisen selvyyden vuoksi ja hänen voidaan tästä syystä katsoa toimineen törkeästä huolimattomuudesta. Mikäli asia kuitenkin on tulkinnanvarainen tai verovelvollinen on todistettavasti pyrkinyt selvittämään asiaa, veronkorotus ei tule määrättäväksi VML 32.3 §:n perusteella. Veronkorotus voidaan määrätä, mikäli tehdyllä virheellä on vaikutusta verovelvollisen verotettavaan tuloon ja korotuksen tulisi olla korkeintaan noin 5 prosenttia lisätystä tulosta. Oikeuskäytännön valossa verotusmenettelyn yhteydessä määrättävät veronkorotukset ovat yleisesti ottaen liian korkeita ja verohallinnon ohjeistusta tulisi tältä osin muuttaa paremmin lainsäädäntöä ja oikeuskäytäntöä vastaavaksi.

Les enjeux de la translation des technologies : le cas des tests de pharmacogénétique au Québec

Problématique : L’arrivée des tests de pharmacogénétique a été annoncée dans les médias et la littérature scientifique telle une révolution, un tournant vers la médecine personnalisée. En réalité, cette révolution se fait toujours attendre. Plusieurs barrières législatives, scientifiques, professionnelles et éthiques sont décrites dans la littérature comme étant la cause du délai de la translation des tests de pharmacogénétique, du laboratoire vers la clinique. Cet optimisme quant à l’arrivée de la pharmacogénétique et ces barrières existent-elles au Québec? Quel est le contexte de translation des tests de pharmacogénétique au Québec? Actuellement, il n’existe aucune donnée sur ces questions. Il est pourtant essentiel de les évaluer. Alors que les attentes et les pressions pour l’intégration rapide de technologies génétiques sont de plus en plus élevées sur le système de santé québécois, l’absence de planification et de mécanisme de translation de ces technologies font craindre une translation et une utilisation inadéquates. Objectifs : Un premier objectif est d’éclairer et d’enrichir sur les conditions d’utilisation et de translation ainsi que sur les enjeux associés aux tests de pharmacogénétique dans le contexte québécois. Un deuxième objectif est de cerner ce qui est véhiculé sur la PGt dans différentes sources, dont les médias. Il ne s’agit pas d’évaluer si la pharmacogénétique devrait être intégrée dans la clinique, mais de mettre en perspective les espoirs véhiculés et la réalité du terrain. Ceci afin d’orienter la réflexion quant au développement de mécanismes de translation efficients et de politiques associées. Méthodologie : L’analyse des discours de plusieurs sources documentaires (n=167) du Québec et du Canada (1990-2005) et d’entretiens avec des experts québécois (n=19) a été effectuée. Quatre thèmes ont été analysés : 1) le positionnement et les perceptions envers la pharmacogénétique; 2) les avantages et les risques reliés à son utilisation; 3) les rôles et les tensions entre professionnels; 4) les barrières et les solutions de translation. Résultats : L’analyse des représentations véhiculées sur la pharmacogénétique dans les sources documentaires se cristallise autour de deux pôles. Les représentations optimistes qui révèlent une fascination envers la médecine personnalisée, créant des attentes (« Génohype ») en regard de l’arrivée de la pharmacogénétique dans la clinique. Les représentations pessimistes qui révèlent un scepticisme (« Génomythe ») envers l’arrivée de la pharmacogénétique et qui semblent imprégnés par l’historique des représentations médiatiques négatives de la génétique. Quant à l’analyse des entretiens, celle-ci a permis de mettre en lumière le contexte actuel du terrain d’accueil. En effet, selon les experts interviewés, ce contexte comporte des déficiences législatives et un dysfonctionnement organisationnel qui font en sorte que l’utilisation des tests de pharmacogénétique est limitée, fragmentée et non standardisée. S’ajoute à ceci, le manque de données probantes et de dialogue entre des acteurs mal ou peu informés, la résistance et la crainte de certains professionnels. Discussion : Plusieurs changements dans la réglementation des systèmes d’innovation ainsi que dans le contexte d’accueil seront nécessaires pour rendre accessibles les tests de pharmacogénétique dans la pratique clinique courante. Des mécanismes facilitateurs de la translation des technologies et des facteurs clés de réussite sont proposés. Enfin, quelques initiatives phares sont suggérées. Conclusion : Des efforts au niveau international, national, provincial et local sont indispensables afin de résoudre les nombreux obstacles de la translation des tests de pharmacogénétique au Québec et ainsi planifier l’avenir le plus efficacement et sûrement possible.

L’influence de l’apprentissage des arts sur le développement de l’intelligence émotionnelle d’élèves du primaire

Dans les écoles primaires québécoises, les cours d'arts font partie des domaines d’apprentissage obligatoires. Toutefois, les effets de l’apprentissage des arts sur les jeunes élèves demeurent mal connus puisque d’une part, l'art est fréquemment perçu comme une discipline de deuxième ordre et d’autre part, des programmes à volet artistique voient encore le jour dans certaines écoles. L’objectif de l’étude est de déterminer si les élèves de 4ième, 5ième et 6ième années fréquentant une école à volet artistique développent davantage d'habiletés particulières liées directement à leur intelligence émotionnelle (IE) comparativement à des élèves fréquentant une école à programme régulier. Une méthodologie reposant sur un devis quasi expérimental avec groupe témoin non équivalent est privilégiée. Les scores d’IE ont été mesurés à l’aide de questionnaires complétés par les élèves, leur enseignant ainsi que leurs parents afin de trianguler les données. Dans un premier temps, les résultats obtenus auprès de l’ensemble de l’échantillon montrent que selon la perception des enseignants, les élèves suivant des cours d’art en parascolaire ont une IE plus élevée que les élèves qui n’en suivent pas. Toutefois, la fréquentation d’une école proposant un programme artistique ne semble pas avoir d'incidence sur le développement de l'IE puisque les résultats obtenus dans le cadre de cette étude montrent que les élèves inscrits à une école à vocation artistique ont une IE inférieure à celle des élèves provenant d’un programme régulier. Ces résultats contradictoires à l’hypothèse de départ sont discutés à la lumière de la littérature scientifique disponible, ainsi que des forces et des limites de la présente recherche.

Transport impact of in urban planning: the case of Transmilenio in Bogota

The growth and expansion of cities during the last century can’t be seen without taking into account the important role they have assumed in the transport infrastructure. In Bogota have passed trough streetcar, buses and automóviles was deciding for the city, because all this periods marked a drastic change in growth morphology. This article studies the planning of Mass Transit System –MTS– Transmilenio and its interaction with the urban structure, in light of the current city planning framework. It also specifies the behavior of land use in the construction of the system first phase. One of the most important findings of this study is that there is no articulation between land and transport use system, despite the decisions taken in the ordering model. Similarly, local and intermediate planning exhibits Peak articulation.The existing infrastructure of the MTS reiterates the tendency to concentrate the accessibility in one place: the center has the largest accessibility whereas periphery fails to overcome its limitations of accessibility. While the city continued with this trend the existence of a coordinated planning system for Bogota and the ability to meet expectations of planning model is questionable, however it is something that depends not only on MTS.

¿Renovación, crisis o más de lo mismo? La revocatoria de mandato en los gobiernos locales latinoamericanos

In the public agenda in Latin America recall has gained of importance since the controversies generated by the votes in Venezuela (2004) and Bolivia (2008) in order to recall Presidents Hugo Chavez and Evo Morales, respectively (both attempts failed). However, it is on the local level where this institution got activated  most frequently and where it could be responsible for major political changes. In  this article, we analyze the introduction, use and consequences of the recall on  the local level in Bolivia, Colombia, Ecuador, Peru and Venezuela. We briefly  discuss recall in the light of the current debate on representative democracy and its adoption as a mechanism of direct democracy (MDD) from ‘bottom-up’, initiated  by the citizens. Furthermore, we describe the context under which MDDs have proliferated in various places of the world. More specifically, we then continue  to explore where and in which context in Latin America recall was promoted  as an element of participatory democracy. Finally, we com  up with tentative conclusions about the potential and risks involved with this particular mechanism of direct democracy.

Modelling metal cutting using modern ductile fracture mechanics: Quantitative explanations for some longstanding problems

The assumption that negligible work is involved in the formation of new surfaces in the machining of ductile metals, is re-examined in the light of both current Finite Element Method (FEM) simulations of cutting and modern ductile fracture mechanics. The work associated with separation criteria in FEM models is shown to be in the kJ/m2 range rather than the few J/m2 of the surface energy (surface tension) employed by Shaw in his pioneering study of 1954 following which consideration of surface work has been omitted from analyses of metal cutting. The much greater values of surface specific work are not surprising in terms of ductile fracture mechanics where kJ/m2 values of fracture toughness are typical of the ductile metals involved in machining studies. This paper shows that when even the simple Ernst–Merchant analysis is generalised to include significant surface work, many of the experimental observations for which traditional ‘plasticity and friction only’ analyses seem to have no quantitative explanation, are now given meaning. In particular, the primary shear plane angle φ becomes material-dependent. The experimental increase of φ up to a saturated level, as the uncut chip thickness is increased, is predicted. The positive intercepts found in plots of cutting force vs. depth of cut, and in plots of force resolved along the primary shear plane vs. area of shear plane, are shown to be measures of the specific surface work. It is demonstrated that neglect of these intercepts in cutting analyses is the reason why anomalously high values of shear yield stress are derived at those very small uncut chip thicknesses at which the so-called size effect becomes evident. The material toughness/strength ratio, combined with the depth of cut to form a non-dimensional parameter, is shown to control ductile cutting mechanics. The toughness/strength ratio of a given material will change with rate, temperature, and thermomechanical treatment and the influence of such changes, together with changes in depth of cut, on the character of machining is discussed. Strength or hardness alone is insufficient to describe machining. The failure of the Ernst–Merchant theory seems less to do with problems of uniqueness and the validity of minimum work, and more to do with the problem not being properly posed. The new analysis compares favourably and consistently with the wide body of experimental results available in the literature. Why considerable progress in the understanding of metal cutting has been achieved without reference to significant surface work is also discussed.

Researching task difficulty: towards understanding L2 proficiency

The prime purpose of this article is to put teachers’, learners’ and research perspectives of task difficulty (TD) together and to investigate whether teachers’ and learners’ perceptions of and criteria for TD are in line with the available research on TD. A summary of three interrelated empirical studies on learner and teacher perceptions of TD is presented before the findings are discussed in light of the current models of TD. The chapter concludes by arguing that cognitive demands of a task are a signifcant factor that contributes to TD and should be considered more critically by L2 educators and SLA researchers.

Conscience, discretion and the creation of property rights

This paper considers the utility of the concept of conscience or unconscionable conduct as a contemporary rationale for intervention in two principles applied where a person seeks to renege on an informal agreement relating to land: the principle in Rochefoucauld v Boustead; and transfers 'subject to' rights in favour of a claimant. By analysing the concept in light of our current understanding of the nature of judicial discretion and the use of general principles, it responds to arguments that unconscionability is too general a concept on which to base intervention. In doing so, it considers the nature of the discretion that is actually in issue when the court intervenes through conscience in these principles. However, the paper questions the use of constructive trusts as a response to unconscionability. It argues that there is a need, in limited circumstances, to separate the finding of unconscionability from the imposition of a constructive trust. In these limited circumstances, once unconscionability is found, the courts should have a discretion as to the remedy, modelled on that developed in the context of proprietary estoppel. The message underlying this paper is that many of the concerns expressed about unconscionability that have led to suggestions of alternative rationales for intervention can in fact be addressed whilst retaining an unconscionability analysis. Unconscionability remains a preferable rationale for intervention as it provides a common thread that links apparently separate principles and can assist our understanding of their scope.

Rollbaserad åtkomstkontroll med geografisk avgränsning : En systematisk litteraturgenomgång av det befintliga kunskapstillståndet inom ämnesområdet

Rollbaserad åtkomstkontroll är en standardiserad och väl etablerad modell för att hantera åtkomsträttigheter i informationssystem. Den vedertagna ANSI-standarden 359-2004 saknar dock stöd för att geografiskt avgränsa rollbehörigheter. Informationssystem som behandlar geografiska data och de senaste årens ökade spridning av mobila enheter påkallar ett behov av att sådana rumsliga aspekter diskuteras inom kontexten av rollbaserad åtkomstkontroll. Arbetet syftar till att bringa klarhet i hur det befintliga kunskapstillståndet inom ämnesområdet rollbaserad åtkomst kontroll med geografisk avgränsning ser ut, och vilka aspekter hos detta som står i behov av vidare utveckling. Genom de teoretiska referensramar som skapats vid inledande litteraturstudier har en efterföljande systematisk litteraturgenomgång möjliggjorts, där vetenskapligt material selekterats genom fördefinierade urvalskriterier. Sammanställningen och analysen av den systematiska litteraturgenomgångens resultat har i samverkan med de teoretiska referensramarna lett fram till arbetets huvudsakliga kunskapsbidrag: en områdesöversikt där ämnets state-of-the-art presenteras och en strukturerad lista över angelägna forsknings- och utvecklingsbehov inom området.

A motivação dos servidores públicos federais, no âmbito dos ministérios, frente às premissas de valorização firmadas no plano diretor da reforma do aparelho do estado, de 1995, e às conseqüentes ações de gestão de recursos humanos

o presente trabalho aborda a questão da motivação dos servidores públicos federais, da administração direta. Nesse sentido, parte da consideração das premissas de valorização, desses servidores, firmadas no Plano Diretor da Reforma do Aparelho do Estado concebido pelo Governo Federal, em 1995, bem como da apreciação das conseqüentes e principais ações de gestão de recursos humanos adotadas desde então no ambiente dos Ministérios. Além disso, com o propósito de melhor subsidiar a reflexão e a análise sobre o fenômeno analisado e, ainda, permitir uma melhor contextualização do ambiente pesquisado, buscou-se também resgatar um pouco da memória dos movimentos de reformas do aparelho do Estado, a partir do Governo Vargas, e das suas principais implicações para a gestão de recursos humanos nos Órgãos considerados. O problema enfocado especificamente refere-se aos fatores que afetam a motivação desses servidores e a sua relação com as políticas e práticas de administração de recursos humanos, vigentes nos Ministérios. Os objetivos determinados visam identificar fatores que influenciam a motivação dos referidos servidores, por intermédio da realização de uma pesquisa junto a esses servidores e do levantamento das principais políticas e práticas de administração de recursos humanos, nesses Órgãos, cujos resultados foram objeto de análise tendo como referências as principais abordagens sobre motivação. São abordadas, ainda, a importância atribuída à motivação na formulação das políticas e ações de gestão de recursos humanos e a relação entre os fatores motivacionais e o contexto da gestão de recursos humanos praticada pelos Ministérios.

Relativistic dynamics of Qqq systems

The bound state of constituent quarks forming a Qqq composite baryon is investigated in a QCD-inspired effective light-front model. The light-front Faddeev equations are derived and solved numerically. The masses of the spin 1/2 low-lying states of the nucleon, Lambda(0), Lambda(c)(+) and Lambda(b)(0), are found and compared to the experimental data. The data are qualitatively described with a flavor independent effective interaction.

Relativistic three-body model for final state interaction in D+ → K-π+π+ decay

A challenge in mesonic three-body decays of heavy mesons is to quantify the contribution of re-scattering between the final mesons. D decays have the unique feature that make them a key to light meson spectroscopy, in particular to access the Kn S-wave phase-shifts. We built a relativis-tic three-body model for the final state interaction in D+ → K -π+π+ decay based on the ladder approximation of the Bethe-Salpeter equation projected on the light-front. The decay amplitude is separated in a smooth term, given by the direct partonic decay amplitude, and a three-body fully interacting contribution, that is factorized in the standard two-meson resonant amplitude times a reduced complex amplitude that carries the effect of the three-body rescattering mechanism. The off-shell reduced amplitude is a solution of an inhomogeneous Faddeev type three-dimensional integral equation, that includes only isospin 1/2 K -π+ interaction in the S-wave channel. The elastic K-π+ scattering amplitude is parameterized according to the LASS data[1]. The integral equation is solved numerically and preliminary results are presented and compared to the experimental data from the E791 Collaboration[2, 3] and FOCUS Collaboration[4, 5].

Karyotype analysis of seven species of the tribe lophiohylini (Hylinae, Hylidae, Anura), with conventional and molecular cytogenetic techniques

Few species of the tribe Lophiohylini have been karyotyped so far, and earlier analyses were performed mainly with standard staining. Based on the analysis of seven species with use of routine banding and molecular cytogenetic techniques, the karyotypes were compared and the cytogenetic data were evaluated in the light of the current phylogenies. A karyotype with 2n = 24 and NOR in the chromosome 10 detected by Ag-impregnation and FISH with an rDNA probe was shared by Aparasphenodon bokermanni Miranda-Ribeiro, 1920, Itapotihyla langsdorffii (Duméril and Bibron, 1841), Trachycephalus sp., T. mesophaeus (Hensel, 1867), and T. typhonius (Linnaeus, 1758). Phyllodytes edelmoi Peixoto, Caramaschi et Freire, 2003 and P. luteolus (Wied-Neuwied, 1824) had reduced the diploid number from 2n = 24 to 2n = 22 with one of the small-sized pairs clearly missing, and NOR in the large chromosome 2, but the karyotypes were distinct regarding the morphology of chromosome pairs 4 and 6. Based on the cytogenetic and phylogenetic data, it was presumed that the chromosome evolution occurred from an ancestral type with 2n = 24, in which a small chromosome had been translocated to one or more unidentified chromosomes. Whichever hypothesis is more probable, other rearrangements should have occurred later, to explain the karyotype differences between the two species of Phyllodytes Wagler, 1830. The majority of the species presented a small amount of centromeric C-banded heterochromatin and these regions were GC-rich. The FISH technique using a telomeric probe identified the chromosome ends and possibly (TTAGGG)n-like sequences in the repetitive DNA out of the telomeres in I. langsdorffii and P. edelmoi. The data herein obtained represent an important contribution for characterizing the karyotype variability within the tribe Lophiohylini scarcely analysed so far. © Simone Lilian Gruber et al.

A Combined Study of the Pion's Static Properties and form Factors

We study consistently the pion's static observables and the elastic and γ* γ → π0 transition form factors within a light-front model. Consistency requires that all calculations are performed within a given model with the same and single adjusted length or mass-scale parameter of the associated pion bound-state wave function. Our results agree well with all extent data including recent Belle data on the γ* γ → π0 form factor at large q2, yet the BaBar data on this transition form factor resists a sensible comparison. We relax the initial constraint on the bound-state wave function and show the BaBar data can partially be accommodated. This, however, comes at the cost of a hard elastic form factor not in agreement with experiment. Moreover, the pion charge radius is about 40 % smaller than its experimentally determined value. It is argued that a decreasing charge radius produces an ever harder form factor with a bound-state amplitude difficultly reconcilable with soft QCD. We also discuss why vector dominance type models for the photon-quark vertex, based on analyticity and crossing symmetry, are unlikely to reproduce the litigious transition form factor data. © 2013 Springer-Verlag Wien.

Concepções e experiências de estudantes e profissionais da educação e da saúde sobre o projeto saúde e prevenção nas escolas

Pós-graduação em Enfermagem (mestrado profissional) - FMB