The distribution of average and marginal effective tax rates in European Union member states

Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes, the average effective tax rates applicable to income from labour and marginal effective tax rates faced by working men and women. In a second step, effective tax rates are broken down to separately show the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.

Previsão da expedição de papelão ondulado a partir de modelos com variáveis agregadas e desagregadas

O presente trabalho visa comparar o poder preditivo das previsões feitas a partir de diferentes metodologias aplicadas para a série de expedição brasileira de papelão ondulado. Os dados de expedição de papelão ondulado serão decompostos pelas categorias industriais de destino das caixas e serão feitos modelos do tipo SARIMA univariados para cada setor. As previsões das séries desagregadas serão então agregadas, para compor a previsão da série total de expedição. A previsão feita a partir da somatória das categorias industriais será comparada com um SARIMA univariado da série agregada, a fim de verificar qual dos dois métodos resulta em um modelo com melhor acurácia. Essa comparação será feita a partir da metodologia desenvolvida por Diebold e Mariano (1995).

Um modelo de leilões com conteúdo local: análise e modelagem dos leilões de concessão de blocos exploratórios de petróleo e gás promovidos pela ANP no Brasil

Os leilões para concessão de blocos de petróleo no Brasil utilizam uma equação para formar a pontuação que define o vencedor. Cada participante deve submeter ao leiloeiro um lance composto por três atributos: Bônus de Assinatura (BA), Programa Exploratório Mínimo (PEM) e Conteúdo Local (CL). Cada atributo possui um peso na equação e a nota final de cada participante também depende dos lances ofertados pelos outros participantes. Apesar de leilões de petróleo serem muito estudados na economia, o leilão multi-atributos, do tipo máxima pontuação, ainda é pouco analisado, principalmente como mecanismo de alocação de direitos minerários. Este trabalho destaca a inserção do CL como atributo que transforma a estrutura, do que poderia ser um leilão simples de primeiro preço, em um leilão multi-atributos de máxima pontuação. Demonstra-se como o CL, através da curva de custos do projeto, está relacionado também ao Bônus de Assinatura, outro importante atributo da equação. Para compreender o impacto do fenômeno da inserção do CL, foram criados três casos de leilões hipotéticos, onde, dentre outras simplificações, o programa exploratório mínimo foi fixado para todas as empresas envolvidas. No caso base (Sem CL), simula-se a estrutura de um leilão de primeiro preço, onde apenas o BA define o vencedor do leilão. Já no caso forçado (CLO=CLR), há inserção do atributo CL, sendo o participante obrigado a cumprir o CL ofertado. Por fim, o caso completo (Com Multa) permite que o participante preveja a aplicação de multa por descumprimento do CL ofertado e, caso haja benefício econômico, descumpra efetivamente o CL ofertado. Considerando estes casos, argumenta-se que, apesar do o lucro das empresas e a eficiência do leilão não serem alterados, a inclusão do conteúdo local na estrutura do leilão pode ter reflexos consideráveis na receita do governo.

Rodrigo Caetano é o novo presidente da Associação de Executivos

O executivo de futebol do Flamengo, Rodrigo Caetano, foi aclamado presidente da Associação Brasileira dos Executivos de Futebol, nesta segunda-feira, na Barra da Tijuca, Rio de Janeiro, durante o XIV Encontro da entidade. Profissionais de clubes de diferentes divisões do esporte nacional marcaram presença no local.

Efeitos da dieta hipoprotéica na formação e composição de estruturas dentárias. Estudo Experimental em ratos wistar

Protein and caloric malnutrition has been considered one of the most concerned endemic diseases in Brazil and in the world. It has been known that depletion or reduction of proteins as far as meals are concerned can steer irreversible damages upon several organic systems. This study had as aim evaluate the effects the low-protein diet had over the formation and composition of the teeth components. 18 females and 6 males were used for the experiment. 12 from the 18 females had undertaken the low-protein diet (DH) for 03 weeks and the other 6, which remained, and those males had undertaken a controlled diet (DC) for the same period. All animals had the diets during their mating, pregnancy and lactation cycle. As soon as the offsprings had been born, 10 young males and females of each group faced a disease hood analysis to check the teeth germs of their lower fore teeth. The rest of the group had their lactation cycle normally 60 days. Then they were put to death and had their lower fore teeth removed both to be analyzed through a scanning electronic microscopy (SEM) of the structure alterations and to have their calcium checked by an atomic absorption of the phosphorus vanadate-molibdate method and by other minerals EDX method. The animals livers were removed to have their hepatic proteins analyzed as well. The histopatologic study showed that at first day of birth, all animals had their lower fore teeth come out. It was verified that 90% of the animals teeth were in an apposition and calcification period and it was possible to observe the dentin formation from 60% of the 90% already mentioned. Through the SEM method it could be realized that 90% of the animals of the DH group had their lower fore teeth easily broken and no definite shape. In this same group itself, it was also observed long micro fissures 369,66 nm ± 3,45 while the DC group had fissures of 174 nm ± 5,72. Now regarding the calcium and phosphorus concentration, it could be noticed that there was a great reduction of these components and other minerals in the DH group. Almost all minerals, except for the Cl and K, presented higher levels in the DC group enamel.The reduction of the protein input greatly influenced the offsprings´ weight and height. However the hepatic proteins had no important difference between the groups what can make one believe that those animals suffered from protein malnutrition of marasmic kind

Corpo e Velhice: um estudo da qualidade de vida de idosos da Vila Vicentina Júlia Freire em João Pessoa

The aim of this study was to follow the daily routine of elderly individuals residing at the Vila Vicentina Júlia Freire (VVJF) nursing home in João Pessoa, Brazil, observing and analyzing as much as possible, the way in which they live in a group and how they deal, through personal experiences, with their own body image and with that of others. The results were obtained from information considered relevant, according to the perspectives of the residents themselves, contained in narratives of their history and related to their quality of life. Our interest lays in how they coped with changes in their bodies at old age and adapted to the challenges of this new phase. To obtain this information, with significant expressions, we used the Narrative Interview (NI) as a research tool in order to redeem their life experience and develop an understanding of their impressions about the life experience at the current nursing home. We selected, among the housed, ten subjects - actors - to appear as a sample of the group together. The design of our sample had a hybrid model, combining two types: random sample (probability) and an intentional sample (not probability). After recording transcripts and ensuring that all the subjects showed common interests that were relevant to the group, we chose three categories for analysis as follows: a. the elderly as seen by themselves and by others; b. religiosity as a moral factor; c. intimacy and relationships. Our choice was based on the importance of the theme as a multidisciplinary topic in the quality of life of populations. The subjects, chosen as spokespersons for the VVJF, spoke, among other things, about the way in which they viewed the world, their own body and how they experienced the environment and their fellow residents, in an attitude of reflection and criticism that confirms the lucidity of an old age conditioned to an elderly institution. The method allowed us to investigate our subjects from a multidisciplinary point of view. We suggest other studies in assorted areas of the human sciences, having as principle, man at the center of all our scientific questionings. The paradigm that the elder is, necessarily, unhappy in his sheltered has been, in this job, broken through the testimonies collected, establishing multiple perspectives of the analyzed subjects by their respective narrative records. Involving the participation of researchers with major in Administration, Communication and Law, this study filled, in this aspect, the requirements of the multidisciplinarity of the Program of Pos-Graduation in Health Science

Resíduos e subprodutos agroindustriais e grãos como substratos para produção do fungo entomapatogênico Lecanicillium lecanii

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Digestibility and metabolizable energy of some carbohydrate sources for dogs

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

Saberes pedagógicos/comunicacionais, pesquisa/formação: reflexões sobre as experiências formativas das professoras online

The thesis, entitled, Pedagogical/comunication knowledge, research/formation: Reflections on the formative experiences of teachers online , developed dialogues on the pedagogical/communication knowledge, research-formation and the formative experiences of teachers online, for the purpose of understanding how pedagogical/communication knowledge is establishing/established from the formative experience of teachers online. For this reason we began with the following question: how does pedagogical/communication knowledge become estabilishing/established beginning with the formative experience of teachers online? The methodological approach for the selected research was research/formation, based on Ethnoresearch of critical formation. This became a rich route for reflections on pedagogical/communication knowledge and formative experiences, making a contribution for formation and autoformation of the teacher/researcher and the teachers online. This provided moments of formation, of reflection-in-action and on the action, potentialized/structured the process of comprehending, analyzing, interpreting, reflecting on the formative experiences and contributing for reflections on pedagogical/communication knowledge of the teacher online. The theoretical referential dialogue was based on concepts such as: education online, interactivity Silva (2002), Santos (2005), Moran (2003), teaching, Veiga (2005), Pimenta (2002), Freire (2005), Tardif (2002), teaching online Sacramento (2006), teaching knowledge Tardif (2002), Charlot (2000), Porlán (1997), García (1992), Freire (2005), Ethnoresearch-formation Macedo (2000), formation Macedo (2010), Josso (2010). The discoveries revealed that the pedagogical/communication knowledged becomes establishing/established beginning with formative experience of the teachers online, from the emergency of a collective communicative dialogue, structuring and potentialized by the experiences of the context online, from the didactic pedagogical/communicational organization online, of the research, of the relation created by the expertise and the presents itself along the itinerary of the family , the school, academic and professional. From this we can conclude that of knowledge and plural experiences, which became broken down because they are parts that relate themselves with other parts, which become united in one whole, the singular/plural, the local/global, the text and the context, agregating principles a pedagogical- communication perspective that orients :the dialogue, the interactivity, the hypertextuality, themultivocallity, formative dispositions, formative experiences all of wich makes for the possibilities for researdh and the training of professors and teachers who accept their point of departure and enddind points as pedagogy and experience

Desempenho comparativo entre duas linhagens de roedeiras comerciais debicadas em diferentes idades na fase de recria

O experimento foi realizado com o objetivo de comparar o desempenho produtivo de duas linhagens comerciais de poedeiras debicadas em diferentes idades na fase de recria. Foram utilizadas 250 aves da linhagem Lohmann (LSL) e 250 aves da linhagem Isa Babcock (IB), debicadas em diferentes idades. A primeira debicagem foi realizada no 8º dia de idade e a segunda na 8ª, 10ª, 12ª ou 14ª semana de idade. Um grupo de 32 aves permaneceu com o bico intacto e outro não foi submetido à segunda debicagem. O delineamento utilizado foi em blocos ao acaso, em esquema fatorial 2x6 (linhagens x idade de debicagem). Não foi verificado efeito significativo da idade de debicagem sobre os parâmetros produtivos analisados, exceto a melhoria significativa na produção de ovos. As aves da linhagem LSL apresentaram melhores resultados para maturidade sexual, peso médio dos ovos, produção de ovos/ave dia, porcentagem de ovos quebrados e conversão alimentar, quando comparadas às aves da linhagem IB. Embora a prática da debicagem tenha melhorado a porcentagem de postura, os resultados evidenciaram que os parâmetros produtivos analisados foram mais influenciados pela linhagem do que pela idade de debicagem.

Trabalho e formação docente na rede municipal de ensino de natal

The study Teacher work and education in the municipal schools of Natal objectifies the analysis of the education and work conditions of the teachers in the municipal schools of Natal, placing them within the scenario of the public policies outlined for Basic Education (2005-2010). The thesis is based on the perspective that the educational reforms implemented by the Brazilian government in an attempt to answer to the new contextual demands originated from the world of work and globalization, demanding increasingly higher levels of qualification and constant extension of the teaching functions in school from the teachers, have been configured withal as a strategy for intensifying the teacher s work. The empirical field of study was constituded by thirteen municipal schools that offer basic education. Four hundred and seventeen teacher subjects that work in the municipal school system of Natal, two representatives of the Secretaria Municipal de Educação de Natal (SME)1 that work in the pedagogical team and one representative of the Sindicato dos Trabalhadores em Educação do Rio Grande do Norte2 took part in the study. The procedures/instruments used in the research were: bibliographic review, document research, questionnaires and recording of information in a field journal. The study confirmed that the majority of the teachers that work in the municipal school system were admitted by means of public entry exams, therefore meeting the requirements set by Law 9.394/96. Most of the teachers have the initial education demanded to work in basic education, although with some limitations due to the fact that they do not correspond to the needs of the educational system. The SME has a plan for continued training of the teachers in accordance to the current ideas defended by researchers of this field. There is, although, a disconnection between the purpose of the plan and the training strategies, because, in truth, predominate repetitive and specific actions that do not contemplate the training needs of the teachers, nor the demands of the system. Although the work conditions are evaluated, by the teachers, as relatively good, limits in relation to the physical structure of the schools are observed (dirty walls with holes in them, broken ceiling fans, old chairs and desks, old and stained black boards, inadequate restroom installations, poor maintenance of the computers, amongst other items). It was also verified the an increase in the functions of the teachers and an intensification of their work, materialized through an overburden of activities undertaken daily at school (and outside of it) and through the demand in taking part in activities that go beyond those inherent to the teaching process, such as the elaboration of political-pedagogical projects, participation in collegiate, registration of student information solicited by the SME and the participation in commissions, has been happening

Molecular differentiation of Salmonella Gallinarum and Salmonella Pullorum by RFLP of fliC gene from Brazilian isolates

Although Salmonella Pullorum and Salmonella Gallinarum cause different diseases in poultry, they are very similar. Both are non-motile and present the same somatic antigenic structure. They are differentiated by biochemical tests. Certain atypical strains are very difficult to distinguish. They do not produce the expected results when dulcitol and ornithine descarxboxylase tests are performed. Therefore, additional tests could be helpful. Many studies have chose the part I of the gene that encodes flagellin (fliC) to differentiate serotypes. Most Salmonella strains have two structural genes (fliC and fliB) that encode flagellins. Non-motile strains generally present these structural genes, but are not able to build a functional flagellum. It was demonstrated that enzymatic restriction of the amplified fliC gene using Hinp1I enzyme can differentiate SG from SP. In the present study, this method was adopted to analyze 14 SP and 22 SG strains, including some strains with atypical results in biochemical tests assessing the utilization of dulcitol and ornithine. The results showed that all SG strains were broken by the enzyme, whereas the 14 SP strains were not.

Qualidade física e fisiológica de semente de soja colhida com sistema de trilha axial sob diferentes velocidades de operação e rotações do cilindro trilhador

A colheita mecanizada é ferramenta fundamental no processo produtivo das grandes culturas; se não for realizada adequadamente, poderá resultar em danos mecânicos severos às sementes, acarretando, prejuízos significativos na colheita, particularmente devido à redução da qualidade. Visando a avaliar os danos causados na colheita mecanizada de soja, o presente trabalho teve como objetivo estudar o efeito do sistema de trilha axial sobre a percentagem de bandinhas, impurezas e sementes quebradas de soja cv. M-Soy 8001, em função da velocidade de trabalho e rotação do cilindro trilhador. O delineamento experimental utilizado foi o inteiramente casualizado, em parcelas subdivididas, avaliando-se duas rotações do cilindro trilhador (400 e 500 rpm) e três velocidades de operação (3,5; 4,5 e 5,5 km h-1), com três repetições. Os resultados obtidos indicam que as combinações de velocidade de operação e rotações do cilindro de trilha avaliadas não afetam as variáveis vigor, impurezas, bandinha, emergência em areia e índice de velocidade de germinação e que o aumento da rotação de 400 para 500 rpm ocasiona o aumento de sementes quebradas.

Características físico-químicas do grão de cultivares de arroz em função da adubação nitrogenada

Rice (Oryza sativa L.) stands out as a staple food of the world population due to important nutritional properties. However, rice physico-chemical parameters vary according to genotype and management, for example, the use of nitrogen fertilizer. The aim of this work was to evaluate physico-chemical parameters of grains from thirteen cultivars of upland rice under supplemental sprinkler irrigation and fertilized with different nitrogen rates by topdressing (0, 40, 80, 120 and 160 kg ha(-1)). Parameters such as milling efficiency, commercial grade, gelatinization temperature, as well as total nitrogen and crude protein contents of grains were evaluated. Nitrogen fertilization positively influences the whole grain yield, especially IAC 25 and BRS Colosso. BRS Aroma, IAC 202, IAC 500, BEST 2000, Curinga and Baldo have a high percentage of broken grains. The cultivars Baldo and Carnaroli (appropriate for Italian cuisine), IAC 25 and Caiapo are classified as long grain and the others, as long-thin. The cultivars, except CIRAD 141, displayed grain gelatinization temperature between intermediate and low, providing quick cooking. The grain content protein varies among cultivars, and it can be increased with nitrogen fertilization.

Composição química, valores de energia metabolizável e aminoácidos digestíveis de subprodutos do arroz para frangos de corte

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