Taxation of couples: a mirrleesian approach to collective households

Esta dissertação apresenta uma abordagem alternativa para o problema de taxação de famílias. Mais especificamente modelamos a decisão familiar com um modelo de barganha de Nash em que os o governo determina de forma ótima as utilidades de discórdia. Demonstramos um Princípio da Revelação para esse modelo de forma a reduzir a classe de mecanismos possíveis, além disso calculamos os ganhos do mecanismo ótimo em relação a outros mecanismos razoáveis por meio de exemplos. Discutimos algumas implicações associadas ao mecanismo ótimo.

Optimal Mirrleesian taxation in non-competitive labor markets

We study optimal labor income taxation in non-competitive labor markets. Firms offer screening contracts to workers who have private information about their productivity. A planner endowed with a Paretian social welfare function tries to induce allocations that maximize its objective. We provide necessary and sufficient conditions for implementation of constrained efficient allocations using tax schedules. All allocations that are implementable by a tax schedule display negative marginal tax rates for almost all workers. Not all allocations that are implementable in a competitive setting are implementable in this noncompetitive environment.

O bitcoin como moeda paralela: uma visão econômica e a multiplicidade de desdobramentos jurídicos

A existência de instrumentos monetários paralelos àqueles “oficiais” não é um fenômeno recente: ao longo da história, diversas foram as formas e ocasiões em que circularam moedas paralelas. No entanto, nos últimos anos, esses instrumentos fundiram-se com a tecnologia, atingindo um alcance praticamente ilimitado, trazendo consequências que ainda não se sabe como estimar. Este trabalho tem por objetivo estudar um caso específico de moeda paralela de alta complexidade tecnológica, o Bitcoin, e descrever quais têm sido os posicionamentos adotados por uma série de jurisdições a esse respeito. Trata-se de uma aproximação mais palatável da linguagem da Tecnologia da Informação e da Economia aos operadores do Direito. O estudo estende-se na direção de propor uma reflexão acerca do significado de se reconhecer no Bitcoin uma moeda paralela – muito embora a discussão acerca de ser ou não moeda constituir apenas uma das discussões possíveis. Explora-se quais têm sido as opções de regulação adotadas pelos Estados que se vêem obrigados a assumir uma posição em relação às moedas virtuais, em geral, e ao Bitcoin, em particular. Percebe-se que a terminologia escolhida pelas jurisdições no tratamento do Bitcoin resulta na sua inclusão em diferentes categorias do Direito e, como consequência direta disso, as implicações jurídicas variam de acordo com a terminologia adotada. O principal tratamento dispensado ao Bitcoin é aquele via tributação, notando-se a preocupação de cada Estado em classificar juridicamente o Bitcoin de acordo com a regulação específica que se pretende invocar a incidência. De acordo com o levantamento realizado, 62 jurisdições já assumiram um posicionamento em relação ao Bitcoin. Com cada vez mais atenção dispensada por órgãos regulatórios internacionais – como é o caso do Banco Central Europeu e do Fundo Monetário Internacional – o Bitcoin reforça seu potencial e suas limitações, principalmente no tocante aos desafios enfrentados à uma regulação eficaz. A conclusão deste trabalho procura reforçar que o tratamento jurídico dispensado a fenômenos novos não é uniforme, e que, uma vez encarado pelo viés da teoria econômica que reconhece a existência das moedas paralelas, o Bitcoin pode ser mais facilmente apreendido em um aparato regulatório.

Proliferative Defects and Formation of a Double Cortex in Mice Lacking Mltt4 and Cdh2 in the Dorsal Telencephalon

Radial glial cells (RGCs) in the ventricular neuroepithelium of the dorsal telencephalon are the progenitor cells for neocortical projection neurons and astrocytes. Here we showthatthe adherens junction proteins afadin and CDH2 are criticalforthe control of cell proliferation in the dorsal telencephalon and for the formation of its normal laminar structure. Inactivation of afadin or CDH2 in the dorsal telenceph-alon leads to a phenotype resembling subcortical band heterotopia, also known as “double cortex,” a brain malformation in which heterotopic gray matter is interposed between zones of white matter. Adherens junctions between RGCs are disrupted in the mutants, progenitor cells are widely dispersed throughout the developing neocortex, and their proliferation is dramatically increased. Major subtypes of neocortical projection neurons are generated, but their integration into cell layers is disrupted. Our findings suggest that defects in adherens junctions components in mice massively affects progenitor cell proliferation and leads to a double cortex-like phenotype.

A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas

This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

Identification of a bisegmented double-stranded RNA virus (picobirnavirus) in calf faeces

To determine the incidence of rotavirus infection among dairy herds in the State of Sdo Paulo, Brazil, 576 faecal samples obtained from calves aged 1-45 days with and without diarrhoea, reared on 63 dairy cattle farms, were analyzed. Polyacrylamide gel electrophoresis (PAGE) identified 28 samples positive for group A rotavirus, while four samples, two diarrhoeic and two non-diarrhoeic, showed a bisegmented genome with a typical picobirnavirus pattern. Electron microscopy revealed spherical virus particles with a diameter of 37 nm and without a defined surface structure. The present study is the first report of a bisegmented virus identified in cattle in Brazil. (C) 2003 Elsevier B.V. Ltd. All rights reserved.

Effects of probiotic bacteria, isoflavones and simvastatin on lipid profile and atherosclerosis in cholesterol-fed rabbits: a randomized double-blind study

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

Effects of isoflavone-supplemented soy yogurt on lipid parameters and atherosclerosis development in hypercholesterolemic rabbits: a randomized double-blind study

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

Hyperfine interaction in Zn-Al layered double hydroxides intercalated with conducting polymers

Organic-inorganic hybrid materials based on the assembly between inorganic 2D host structure and polymer have received considerable attention in the last few years. This emerging class of materials presents several applications according to their structural and functional properties. Particularly, among others, layered double hydroxides (LDHs) provide the opportunity of preparing new organically modified 2D nanocomposites. Pyrrole carboxylic acid derivatives, namely 4-(lH-pyrrol-1-yl)benzoate, 3-(pyrrol-i-yl)-propanoate,7-(pyrrol-1-yl)-heptanoate, and aniline carboxylic acid derivative, namely 3-aminobenzoic acid, have been intercalated in LDHs of intralamellar composition Zn2Al(OH)(6). The LDHs were synthesized by the co-precipitation method at constant pH followed by hydrothermal treatment for 72 h. The materials were characterized by powder X-ray diffraction patterns (PXRD), transmission electron microscopy (TEM) thermogravimetric analysis (TGA), and electron spin resonance (ESR). The basal spacing found by the PXRD technique gives evidence of the formation of bilayers of the intercalated anions. ESR spectra present a typical signal with a superhyperfine structure with 6 + 1 lines (g = 2.005 +/- 0.0004), which is assigned to the interaction between a carboxylate radical from the guest molecules and a nearby aluminium nucleus (I = 5/2) from the host structure. Additionally, the ESR data suggest that the monomers are connected to each other in limited number after thermal treatment. (c) 2007 Elsevier Ltd. All rights reserved.

Confinement of neutral fermions by a pseudoscalar double-step potential in 1+1 dimensions

The problem of confinement of neutral fermions in two-dimensional space-time is approached with a pseudoscalar double-step potential in the Dirac equation. Bound-state solutions are obtained when the coupling is of sufficient intensity. The confinement is made plausible by arguments based on effective mass and anomalous magnetic interaction. (C) 2003 Elsevier B.V. B.V. All rights reserved.

Scattering and bound states of spin-0 particles in a nonminimal vector double-step potential

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Double sampling (x)over-bar control chart for a first-order autoregressive moving average process model

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Variable parameter and double sampling (X)over-bar charts in the presence of correlation: The Markov chain approach

The general assumption under which the (X) over bar chart is designed is that the process mean has a constant in-control value. However, there are situations in which the process mean wanders. When it wanders according to a first-order autoregressive (AR (1)) model, a complex approach involving Markov chains and integral equation methods is used to evaluate the properties of the (X) over bar chart. In this paper, we propose the use of a pure Markov chain approach to study the performance of the (X) over bar chart. The performance of the chat (X) over bar with variable parameters and the (X) over bar with double sampling are compared. (C) 2011 Elsevier B.V. All rights reserved.

Bivariate control charts with double sampling

In this article, we consider the T(2) chart with double sampling to control bivariate processes (BDS chart). During the first stage of the sampling, n(1) items of the sample are inspected and two quality characteristics (x; y) are measured. If the Hotelling statistic T(1)(2) for the mean vector of (x; y) is less than w, the sampling is interrupted. If the Hotelling statistic T(1)(2) is greater than CL(1), where CL(1) > w, the control chart signals an out-of-control condition. If w < T(1)(2) <= CL(1), the sampling goes on to the second stage, where the remaining n(2) items of the sample are inspected and T(2)(2) for the mean vector of the whole sample is computed. During the second stage of the sampling, the control chart signals an out-of-control condition when the statistic T(2)(2) is larger than CL(2). A comparative study shows that the BDS chart detects process disturbances faster than the standard bivariate T(2) chart and the adaptive bivariate T(2) charts with variable sample size and/or variable sampling interval.

The double sampling and the EWMA charts based on the sample variances

We propose a new statistic to control the covariance matrix of bivariate processes. This new statistic is based on the sample variances of the two quality characteristics, in short VMAX statistic. The points plotted on the chart correspond to the maximum of the values of these two variances. The reasons to consider the VMAX statistic instead of the generalized variance vertical bar S vertical bar is its faster detection of process changes and its better diagnostic feature; that is, with the VMAX statistic it is easier to identify the out-of-control variable. We study the double sampling (DS) and the exponentially weighted moving average (EWMA) charts based on the VMAX statistic. (C) 2008 Elsevier B.V. All rights reserved.