Gestão tributária e a sua importância na tomada de decisão: uma análise comparativa Lucro Real versus Lucro Presumido em uma empresa prestadora de serviço

A globalização e a forte competitividade obrigam as empresas a tornarem-se cada vez mais inovadoras e criativas. O diferencial conquistado através das inovações tende a agregar valor à empresa tornando-a mais forte para enfrentar a concorrência. Entretanto o pesado ônus tributário pode inviabilizar ou criar uma situação desfavorável para as empresas. Nesse contexto a contabilidade por meio de seu sistema de informação busca auxiliar os gestores no melhor planejamento de sua carga tributária. A gestão tributária significa procurar formas lícitas para reduzir, suspender ou adiar o pagamento de tributos, dentre elas está a melhor escolha na forma de tributação. O trabalho apresenta um estudo de caso em uma empresa prestadora de serviços onde será analisada a aplicabilidade da melhor forma de tributação da pessoa jurídica, no qual empresa poderá optar pelo lucro presumido, Lucro real anual ou trimestral, pois uma vez feita a opção, será irretratável para todo o ano calendário, o que pode gerar um ônus tributário que poderá reduzir significativamente a performance econômico-financeira.

The biology and ecology of the invasive Indo-Pacific lionfish

The Indo-Pacific lionfishes, Pterois miles and P. volitans, are now established along the Southeast U.S. and Caribbean and are expected to expand into the Gulf of Mexico and Central and South America. Prior to this invasion little was known regarding the biology and ecology of these lionfishes. I provide a synopsis of chronology, taxonomy, local abundance, reproduction, early life history and dispersal, venomology, feeding ecology, parasitology, potential impacts, and possible control and management strategies for the lionfish invasion. This information was collected by review of the literature and by direct field and experimental study. I confirm the existence of an unusual supraocular tentacle phenotype and suggest that the high prevalence of this phenotype in the Atlantic is not the result of selection, but likely ontogenetic change. To describe the trophic impacts of lionfish, I report a comprehensive assessment of diet that describes lionfish as a generalist piscivore that preys on over 40 species of teleost comprising more than 20 families. Next, I use the histology of gonads to describe both oogenesis and reproductive dynamics of lionfish. Lionfish mature relatively early and reproduce several times per month throughout the entire calendar year off North Carolina and the Bahamas. To investigate predation, an important component of natural mortality, I assessed the vulnerability of juvenile lionfish to predation by native serranids. Juvenile lionfish are not readily consumed by serranids, even after extreme periods of starvation. Last, I used a stage-based, matrix population model to estimate the scale of control that would be needed to reduce an invading population of lionfish. Together, this research provides the first comprehensive assessment on lionfish biology and ecology and explains a number of life history and ecological interactions that have facilitated the unprecedented and rapid establishment of this invasive finfish. Future research is needed to understand the scale of impacts that lionfish could cause, especially in coral reef ecosystems, which are already heavily stressed. This research further demonstrates the need for lionfish control strategies and more rigorous prevention and early detection and rapid response programs for marine non-native introductions.

Annual Report of the Game and Fisheries Department for the period Ist July, 1957 to 30th June, 1958

This report follows the now established practice of covering the financial year although, as before, for the sake of continuity and accuracy many of the statistics refer to the calendar year. This year has again been an outstanding one in the field of research on wildlife conservation problems, and culminated in one of the largest short-term biological projects yet carried out in the Protectorate. The latter involved the removal by shooting of nearly 500 hippo from badly over-grazed areas in the Queen Elizabeth National Park, but every carcass was examined by a team of scientists, a variety of scientific data collected, and the meat disposed of for local consumption. Not one animal was wasted.

Technical report on the environmental monitoring of the cage area at the Source of the Nile (SON) Fish Farm for quarter 1: January-March 2015

Source of the Nile (SON) fish farm is located at Bugungu in Napoleon Gulf, northern Lake Victoria. The proprietors of the farm have a collaborative arrangement with NaFIRRI, a lead agency in fisheries research and innovations, to undertake quarterly environment monitoring surveys at the farm. The agreed areas for monitoring are: selected physico-chemical parameters (i.e. temperature, dissolved oxygen, pH, conductivity, secchi depth); total suspended solids (TSS); nutrient status; BOD5) and biological parameters (i.e. algae, zooplankton, macro-benthos and fish). Water and biological samples as well as field measurements were taken at 3 sites: within the fish cage rows (WIC/experimental), upstream (USC/control) and downstream (DSC) of the fish cages. The key research question was: Does fish cage operations have impacts on the water quality and aquatic biota in and around the SON cage fish farm? The environment monitoring surveys were projected to cover a full calendar year (i.e. from January to December). The first surveys were undertaken in 2011 and have continued on an annual basis since then. The present report presents field observations made for the fourth quarter survey undertaken in November 2014 and provides a scientific interpretation and discussion of the results with reference to possible impacts of the cage facilities to the water environment and the different aquatic biota in and around the fish cage site.

Technical report on the environmental monitoring of the cage area at the Source of the Nile (SON) Fish Farm for quarter 2: April-June 2015

Source of the Nile Fish farm (SON) is located at Bugungu area in Napoleon Gulf, northern Lake Victoria. The proprietors of the farm have a collaborative arrangement with NaFIRRI to undertake quarterly environment monitoring of the cage site as is mandatory under the NEMA conditions. The monitoring surveys cover selected physical-chemical factors i.e. water column depth, water transparency, water column temperature, dissolved oxygen, pH and conductivity; nutrient status, algal and invertebrate communities (micro-invertebrates/zooplankton and macroinvertebrates/ macro-benthos) as well as fish community. The second quarter survey for the calendar year 2015, which is the subject of this report, was undertaken in June 2015. Results/observations made are presented in this technical report along with a scientific interpretation and discussion of the results with reference to possible impacts of the cage facilities to the water environment and aquatic biota.

A numerical approach to C-14 wiggle-match dating of organic deposits: best fits and confidence intervals

14C wiggle-match dating (WMD) of peat deposits uses the non-linear relationship between 14C age and calendar age to match the shape of a sequence of closely spaced peat 14C dates with the 14C calibration curve. A numerical approach to WMD enables the quantitative assessment of various possible wiggle-match solutions and of calendar year confidence intervals for sequences of 14C dates. We assess the assumptions, advantages, and limitations of the method. Several case-studies show that WMD results in more precise chronologies than when individual 14C dates are calibrated. WMD is most successful during periods with major excursions in the 14C calibration curve (e.g., in one case WMD could narrow down confidence intervals from 230 to 36 yr).

Constraining the age of Lateglacial and early Holocene pollen zones and tephra horizons in southern Sweden with Bayesian probability methods

The sediment sequence from Hasseldala port in southeastern Sweden provides a unique Lateglacial/early Holocene record that contains five different tephra layers. Three of these have been geochemically identified as the Borrobol Tephra, the Hasseldalen Tephra and the 10-ka Askja Tephra. Twenty-eight high-resolution C-14 measurements have been obtained and three different age models based on Bayesian statistics are employed to provide age estimates for the five different tephra layers. The chrono- and pollen stratigraphic framework supports the stratigraphic position of the Borrobol Tephra as found in Sweden at the very end of the Older Dryas pollen zone and provides the first age estimates for the Askja and Hasseldalen tephras. Our results, however, highlight the limitations that arise in attempting to establish a robust, chronologically independent lacustrine sequence that can be correlated in great detail to ice core or marine records. Radiocarbon samples are prone to error and sedimentation rates in lake basins may vary considerably due to a number of factors. Any type of valid and 'realistic' age model, therefore, has to take these limitations into account and needs to include this information in its prior assumptions. As a result, the age ranges for the specific horizons at Hasseldala port are large and calendar year estimates differ according to the assumptions of the age-model. Not only do these results provide a cautionary note for overdependence on one age-model for the derivation of age estimates for specific horizons, but they also demonstrate that precise correlations to other palaeoarchives to detect leads or lags is problematic. Given the uncertainties associated with establishing age-depth models for sedimentary sequences spanning the Lateglacial period, however, this exercise employing Bayesian probability methods represents the best possible approach and provides the most statistically significant age estimates for the pollen zone boundaries and tephra horizons. Copyright (C) 2006 John Wiley & Sons, Ltd.

Incidence of Type 1 Diabetes in Sweden Among Individuals Aged 0–34 Years, 1983–2007:An analysis of time trends

OBJECTIVE: To clarify whether the increase in childhood type 1 diabetes is mirrored by a decrease in older age-groups, resulting in younger age at diagnosis.
RESEARCH DESIGN AND METHODS: We used data from two prospective research registers, the Swedish Childhood Diabetes Register, which included case subjects aged 0-14.9 years at diagnosis, and the Diabetes in Sweden Study, which included case subjects aged 15-34.9 years at diagnosis, covering birth cohorts between 1948 and 2007. The total database included 20,249 individuals with diabetes diagnosed between 1983 and 2007. Incidence rates over time were analyzed using Poisson regression models.
RESULTS: The overall yearly incidence rose to a peak of 42.3 per 100,000 person-years in male subjects aged 10-14 years and to a peak of 37.1 per 100,000 person-years in female subjects aged 5-9 years and decreased thereafter. There was a significant increase by calendar year in both sexes in the three age-groups <15 years; however, there were significant decreases in the older age-groups (25- to 29-years and 30- to 34-years age-groups). Poisson regression analyses showed that a cohort effect seemed to dominate over a time-period effect.
CONCLUSIONS: Twenty-five years of prospective nationwide incidence registration demonstrates a clear shift to younger age at onset rather than a uniform increase in incidence rates across all age-groups. The dominance of cohort effects over period effects suggests that exposures affecting young children may be responsible for the increasing incidence in the younger age-groups.

The Economic Costs of Health Service Treatments for Asbestos-Related Mesothelioma Deaths

This article explores the complex and neglected picture of occupational and environmental disease healthcare costs specifically relating to asbestos. Diagnosed mesothelioma cases in Scotland in one calendar year were used to investigate the subject in greater depth. Data from UK sources on asbestos disease types recorded in 2000 and their disease treatment costs were obtained. Acute care economic costs of these diseases are estimated. One hundred and twenty diagnosed, recorded, and treated cases of asbestos-related diseases occurred in 2000 in Scotland. Mesothelioma accounted for 100 cases and directly cost Scottish National Health Service hospitals an estimated 942,038 pounds. The estimated UK figure in 2000 was at least 16,014,646 pounds because official figures for diagnosed and recorded deaths from mesothelioma are running at over 1700 a year with rises predicted for 2010 of 2000 deaths. By 2003, 50,000 people in the UK had died from diagnosed and recorded mesothelioma since records began. Earlier disease treatment costs would have been significantly lower than those in 2000 but, at 2000 prices, cost to the UK was roughly 471,019,000 pounds in acute hospital expenditure. Figures for primary care costs, including caregiver costs, are incomplete or unknown. These disease costs are substantial and have some international generalizability. Treatment patterns and costs vary greatly. Many lung cancer cases due to asbestos exposure occur globally for each mesothelioma case. Hence figures provided in this article are certain to be gross underestimates of the total health service and personal economic costs of asbestos illness and treatment in Scotland.

An accelerated method of developing DBT projects using CDIO partner institutions as parallel processors

The cycle of the academic year impacts on efforts to refine and improve major group design-build-test (DBT) projects since the time to run and evaluate projects is generally a full calendar year. By definition these major projects have a high degree of complexity since they act as the vehicle for the application of a range of technical knowledge and skills. There is also often an extensive list of desired learning outcomes which extends to include professional skills and attributes such as communication and team working. It is contended that student project definition and operation, like any other designed product, requires a number of iterations to achieve optimisation. The problem however is that if this cycle takes four or more years then by the time a project’s operational structure is fine tuned it is quite possible that the project theme is no longer relevant. The majority of the students will also inevitably experience a sub-optimal project experience over the 5 year development period. It would be much better if the ratio were flipped so that in 1 year an optimised project definition could be achieved which had sufficient longevity that it could run in the same efficient manner for 4 further years. An increased number of parallel investigators would also enable more varied and adventurous project concepts to be examined than a single institution could undertake alone in the same time frame.
This work-in-progress paper describes a parallel processing methodology for the accelerated definition of new student DBT project concepts. This methodology has been devised and implemented by a number of CDIO partner institutions in the UK & Ireland region. An agreed project theme was operated in parallel in one academic year with the objective of replacing a multi-year iterative cycle. Additionally the close collaboration and peer learning derived from the interaction between the coordinating academics facilitated the development of faculty teaching skills in line with CDIO standard 10.

Common community-acquired infections and subsequent risk of multiple myeloma: a population-based study

The role of bacteria and viruses as aetiological agents in the pathogenesis of cancer has been well established for several sites, including a number of haematological malignancies. Less clear is the impact of such exposures on the subsequent development of multiple myeloma (MM). Using the population-based U.S. Surveillance Epidemiology and End Results-Medicare dataset, 15,318 elderly MM and 200,000 controls were identified to investigate the impact of 14 common community-acquired infections and risk of MM. Odds ratios (ORs) and associated 95% confidence intervals (CIs) were adjusted for sex, age and calendar year of selection. The 13-month period prior to diagnosis/selection was excluded. Risk of MM was increased by 5-39% following Medicare claims for eight of the investigated infections. Positive associations were observed for several infections including bronchitis (adjusted OR 1.14, 95% CI 1.09-1.18), sinusitis (OR 1.15, 95% CI 1.10-1.20) pneumonia (OR 1.27, 95% CI 1.21-1.33), herpes zoster (OR 1.39, 95% CI 1.29-1.49) and cystitis (OR 1.09, 95% CI 1.05-1.14). Each of these infections remained significantly elevated following the exclusion of more than 6 years of claims data. Exposure to infectious antigens may therefore play a role in the development of MM. Alternatively, the observed associations may be a manifestation of an underlying immune disturbance present several years prior to MM diagnosis and thereby part of the natural history of disease progression.

Survival for oesophageal, stomach and small intestine cancers in Europe 1999-2007: Results from EUROCARE-5

Background: European regional variation in cancer survival was reported in the EUROCARE-4 study for patients diagnosed in 1995-1999. Relative survival (RS) estimates are here updated for patients diagnosed with cancer of the oesophagus, stomach and small intestine from 2000 to 2007. Trends in RS from 1999-2001 to 2005-2007 are presented to monitor and discuss improvements in patient survival in Europe. Materials and methods: EUROCARE-5 data from 29 countries (87 cancer registries) were used to investigate 1- and 5-year RS. Using registry-specific life-tables stratified by age, gender and calendar year, age-standardised 'complete analysis' RS estimates by country and region were calculated for Northern, Southern, Eastern and Central Europe, and for Ireland and United Kingdom (UK). Survival trends of patients in periods 1999-2001, 2002-2004 and 2005-2007 were investigated using the 'period' RS approach. We computed the 5-year RS conditional on surviving the first year (5-year conditional survival), as the ratio of age-standardised 5-year RS to 1-year RS. Results Oesophageal cancer 1- and 5-year RS (40% and 12%, respectively) remained poor in Europe. Patient survival was worst in Eastern (8%), Northern (11%) and Southern Europe (10%). Europe-wide, there was a 3% improvement in oesophageal cancer 5-year survival by 2005-2007, with Ireland and the UK (3%), and Central Europe (4%) showing large improvements. Europe-wide, stomach cancer 5-year RS was 25%. Ireland and UK (17%) and Eastern Europe (19%) had the poorest 5-year patient survival. Southern Europe had the best 5-year survival (30%), though only showing an improvement of 2% by 2005-2007. Small intestine cancer 5-year RS for Europe was 48%, with Central Europe having the best (54%), and Ireland and UK the poorest (37%). Five-year patient survival improvement for Europe was 8% by 2005-2007, with Central, Southern and Eastern Europe showing the greatest increases (≥9%). Conclusions Survival for these cancer sites, particularly oesophageal cancer, remains poor in Europe with wide variation. Further investigation into the wide variation, including analysis by histology and anatomical sub-site, will yield insights to better monitor and explain the improvements in survival observed over time.

Global surveillance of cancer survival 1995–2009: analysis of individual data for 25 676 887 patients from 279 population-based registries in 67 countries (CONCORD-2)

BACKGROUND: Worldwide data for cancer survival are scarce. We aimed to initiate worldwide surveillance of cancer survival by central analysis of population-based registry data, as a metric of the effectiveness of health systems, and to inform global policy on cancer control.

METHODS: Individual tumour records were submitted by 279 population-based cancer registries in 67 countries for 25·7 million adults (age 15-99 years) and 75,000 children (age 0-14 years) diagnosed with cancer during 1995-2009 and followed up to Dec 31, 2009, or later. We looked at cancers of the stomach, colon, rectum, liver, lung, breast (women), cervix, ovary, and prostate in adults, and adult and childhood leukaemia. Standardised quality control procedures were applied; errors were corrected by the registry concerned. We estimated 5-year net survival, adjusted for background mortality in every country or region by age (single year), sex, and calendar year, and by race or ethnic origin in some countries. Estimates were age-standardised with the International Cancer Survival Standard weights.

FINDINGS: 5-year survival from colon, rectal, and breast cancers has increased steadily in most developed countries. For patients diagnosed during 2005-09, survival for colon and rectal cancer reached 60% or more in 22 countries around the world; for breast cancer, 5-year survival rose to 85% or higher in 17 countries worldwide. Liver and lung cancer remain lethal in all nations: for both cancers, 5-year survival is below 20% everywhere in Europe, in the range 15-19% in North America, and as low as 7-9% in Mongolia and Thailand. Striking rises in 5-year survival from prostate cancer have occurred in many countries: survival rose by 10-20% between 1995-99 and 2005-09 in 22 countries in South America, Asia, and Europe, but survival still varies widely around the world, from less than 60% in Bulgaria and Thailand to 95% or more in Brazil, Puerto Rico, and the USA. For cervical cancer, national estimates of 5-year survival range from less than 50% to more than 70%; regional variations are much wider, and improvements between 1995-99 and 2005-09 have generally been slight. For women diagnosed with ovarian cancer in 2005-09, 5-year survival was 40% or higher only in Ecuador, the USA, and 17 countries in Asia and Europe. 5-year survival for stomach cancer in 2005-09 was high (54-58%) in Japan and South Korea, compared with less than 40% in other countries. By contrast, 5-year survival from adult leukaemia in Japan and South Korea (18-23%) is lower than in most other countries. 5-year survival from childhood acute lymphoblastic leukaemia is less than 60% in several countries, but as high as 90% in Canada and four European countries, which suggests major deficiencies in the management of a largely curable disease.

INTERPRETATION: International comparison of survival trends reveals very wide differences that are likely to be attributable to differences in access to early diagnosis and optimum treatment. Continuous worldwide surveillance of cancer survival should become an indispensable source of information for cancer patients and researchers and a stimulus for politicians to improve health policy and health-care systems.

Human Rights in Northern Ireland in 2013

This is a report of the variety of developments in human rights law in Northern Ireland during the calendar year 2013. It pays particular attention to references to human rights issues in judicial decisions taken within Northern Ireland.

2011 mortgage log analysis report

The mortgage log report is a requirement of the South Carolina Mortgage Lending Act. The composite information contained herein is derived from the more than 31,000 entries logged by mortgage lenders and mortgage brokers for the 2011 calendar year.