900 resultados para inheritance and gift taxation


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Includes bibliography

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This study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.

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Caxias é um depósito de ouro orogênico do fragmento cratônico São Luís, que é correlacionável aos terrenos Riacianos do Cráton Oeste-Africano. O depósito se formou após o metamorfismo regional (estimado em 2100 ± 15 Ma) e está hospedado em zona de cisalhamento que secciona xistos do Grupo Aurizona (2240 ± 5 Ma) e o Microtonalito Caxias. O microtonalito foi aqui datado em 2009 ± 11 Ma, e representa um estágio magmático tardio na evolução do fragmento cratônico São Luís. Cristais de zircão com idades de 2139 ± 10 Ma foram herdados da fonte magmática ou são produto de contaminação durante a intrusão. A composição dos isótopos de chumbo sugere que granitoides de arco de ilhas de ca. 2160 Ma são a fonte provável para o Pb incorporado na pirita relacionada com o minério. Sericita hidrotermal mostra idade 40Ar/39Ar de 1990 ± 30 Ma, que, combinada com a idade de posicionamento do microtonalito hospedeiro, limita o evento mineralizador ao intervalo 2020-1960 Ma.

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Uma amostra de 177 indivíduos pertencentes a 120 famílias nucleares, completas ou incompletas, de Bambui, Estado de Minas Gerais, sudeste do Brasil, foi estudada com o objetivo de apurar algumas das causas da variabilidade da taxa de eosinófilos em pessoas parasitadas por vermes intestinais com ciclo de vida extra-digestivo. A análise de segregação, aplicada aos dados sem correção para a assimetria, mostrou que a hipótese de um gene principal aditivo é consistente com os dados, enquanto que as hipóteses que supõem a ação de um gene dominante, de um gene recessivo ou ainda herança multifatorial não explicam, adequadamente, a significante agregação familial observada. A correção mais parcimoniosa para assimetria mostrou resultados semelhantes, mas não permitiu a distinção entre os modelos dominante e recessivo, embora permitisse a rejeição do modelo codominante. Considerando que esse modelo supõe ser a assimetria devida ao entrelaçamento de duas distribuições, esses resultados parecem concordar com aqueles obtidos quando os dados não foram corrigidos. Pode-se sugerir que o papel desempenhado por vários fatores genéticos independentes na resistência/suscetibilidade à infestação por helmintos seja determinado, principalmente, por suas capacidades de agir no estabelecimento de uma resposta eosinofílica.

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The objective of this study was to assess the growth performance and the histomorphometric characterization of the middle intestine of GIFT strain Nile tilapia, Oreochromis niloticus juveniles fed probiotics, added either before or after the feed processing. The experimental design was completely randomized, with five treatments and five replications: pelleted feed without any probiotic; pelleted feed with inclusion of probiotic before the processing; pelleted feed with inclusion of probiotic after the processing; extruded feed without any probiotic and extruded feed with inclusion of probiotic after the processing. Two hundred and fifty juveniles were distributed in 25 aquaria (20L) and fed for 63 days. Differences in the mean values of total weight were found at the end of the experiment. After 42 days of feed intake, significant differences in feed conversion were verified for treatments with extruded diets when compared to the pelleted ones. The fishes fed diets supplemented with probiotic presented increase in the thickness of the epithelium of the intestine. The best zootechnical performance was observed in the extruded diet supplemented with probiotic added after the feed processing. The inclusion of 4.0 x 10(8) CFU g-1 of Bacillus subtilis and 4.0 x 10(8) CFU g-1 of Bacillus toyoi in both the pelleted and the extruded diets promoted an increase in the thickness of the epithelial layer of the middle intestine.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Methods based on genetic markers to estimate the coefficient of heritability in natural populations are important to understand the effects of natural selection on inheritance of quantitative traits. The objective of this study was to investigate the genetic control of the trait plant height in a fragmented population of Araucaria angustifolia. This study was conducted in a forest fragment of 5.4 ha of area, located in the State of Parana, Brazil. Estimates of heritability were performed using data from genotypes and height of regenerating individuals of the population. Four methods to estimate the relatedness between pairs of individuals (RITLAND, 1996; LYNCH; RITLAND, 1999; QUELLER; GOODNIGHT, 1989; WANG, 2002) for three distances (without criteria, 25 and 50 m) were used. The coefficient of heritability estimated using the estimator of relatedness of Ritland (1996), suggest that the genetic control of the trait height is low in the regeneration, thus the natural selection as well as the artificial selection have a low potential to change the mean of the population. The estimates based on the other methods to calculate the relatedness presented low precision, indication that these methods are not adequate for the data used.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Cherubism is a congenital childhood disease of autosomal dominant inheritance. This disease is characterized by painless bilateral enlargement of the jaws, in which bone is replaced with fibrous tissue. The condition has sui generis clinical, radiographic and histological features, of which the clinician should be aware for a better differential diagnosis in the presence of a fibro-osseous lesion affecting the bones of the maxillomandibular complex. The purpose of present paper was to review the literature and to report the most important aspects of cherubism in order to facilitate the study of this disease. Literature was reviewed about cherubism, emphasizing the relevant clinicoradiographic features and treatment. Literature was selected through a search of PubMed and Scielo electronic databases. The keywords used for search were adolescent, cherubism, cherubism/physiopathology, cherubism/treatment, cherubism/radiography. A manual search of the reference lists of the identified articles and the authors' article files and recent reviews was conducted to identify additional publications. Those studies that described new features about cherubism were included in this review. In total 44 literature sources were obtained and reviewed. Studies that described new features about cherubism physiopathology, diagnostics and treatment were reviewed. Despite the exceptions, cherubism is a clinically well-characterized disease. In cases of a suspicion of cherubism, radiographic examination is essential since the clinical presentation, the location and distribution of the lesions may define the diagnosis. Histopathological examination is complementary. Nowadays, genetic tests should be used for final diagnosis of cherubism.

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This review discusses hemoglobin D-Punjab, also known as hemoglobin D-Los Angeles, one of the most common hemoglobin variants worldwide. It is derived from a point mutation in the beta-globin gene (HBB: c.364G>C; rs33946267) prevalent in the Punjab region, Northwestern Indian. Hemoglobin D-Punjab can be inherited in heterozygosis with hemoglobin A causing no clinical or hematological alterations, or in homozygosis, the rarest form of inheritance, a condition that is commonly not related to clinical symptomatology. Moreover, this variant can exist in association with other hemoglobinopathies, such as thalassemias; the most noticeable clinical alterations occur when hemoglobin D-Punjab is associated to hemoglobin S. The clinical manifestations of this association can be similar to homozygosis for hemoglobin S. Although hemoglobin D-Punjab is a common variant globally with clinical importance especially in cases of double heterozygosis, hemoglobin S/D-Punjab is still understudied. In Brazil, for example, hemoglobin D-Punjab is the third most common hemoglobin variant. Thus, this paper summarizes information about the origin, geographic distribution, characterization and occurrence of hemoglobin D-Punjab haplotypes to try to improve our knowledge of this variant. Moreover, a list of the main techniques used in its identification is provided emphasizing the importance of complementary molecular analysis for accurate diagnosis.