A psicologia económica associada ao cumprimento fiscal em IVA

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Evolución del impuesto al valor agregado (IVA)

Bogotá (Colombia) : Universidad de La Salle. Facultad de Ciencias Administrativas y Contables. Programa de Contaduría Pública

Las entidades del tercer sector como prestadores de servicios asistenciales en el IVA: exenciones y tipos reducidos

El estudio trata de dar respuesta a las incertidumbres que se derivan de la actual regulación del IVA en materia de asistencia social, un sector de actividad de gran interés para las entidades de la economía social (Tercer Sector) y, en particular, para las cooperativas. Tras unas consideraciones generales sobre el funcionamiento del impuesto en este contexto, se analizan las exenciones y tipos reducidos aplicables a las prestaciones asistenciales.

O IVA nas operações imobiliárias

Esta dissertação está relacionada com as isenções previstas no sistema fiscal português, mais concretamente com as isenções previstas no Código do IVA e que abrangem as operações imobiliárias. Não obstante, o facto das isenções, no caso em específico, relativas à locação e à transmissão dos bens imóveis, violarem a estrutura base do IVA, vamos abordar a possibilidade de renunciar às mesmas e os procedimentos e obrigações que lhe estão subjacentes, pois as isenções ao serem aplicadas quebram o normal funcionamento do sistema. A renúncia à isenção permite ao sujeito passivo regressar ao normal funcionamento do imposto sobre o valor acrescentado, repondo as características subjacentes ao sistema do IVA. Ao longo do trabalho vamos estudar o nascimento do imposto, a sua introdução em Portugal e o seu âmbito de aplicação, ou seja, a incidência. Relativamente às isenções nas locações de imóveis vamos analisar os contratos de locação simples (“paredes nuas”), os mistos (para além da locação englobam prestações de serviços) e os inominados. Nas isenções relativas às transmissões de bens imóveis vamos abordar a isenção nos casos de aquisição de prédios para revenda, assim como analisar a isenção em situações de cessão de posição contratual. Relativamente ao processo de renúncia, vamos expor as condições e os procedimentos (previstos no Decreto-lei nº 21/2007, de 29 de janeiro) necessários para exercer a renúncia à isenção.

Nuclear gene silencing directs reception of long-distance mRNA silencing in Arabidopsis

In plants, silencing of mRNA can be transmitted from cell to cell and also over longer distances from roots to shoots. To investigate the long-distance mechanism, WT and mutant shoots were grafted onto roots silenced for an mRNA. We show that three genes involved in a chromatin silencing pathway, NRPD1a encoding RNA polymerase IVa, RNA-dependent RNA polymerase 2 (RDR2), and DICER-like 3 (DCL3), are required for reception of long-distance mRNA silencing in the shoot. A mutant representing a fourth gene in the pathway, argonaute4 (ago4), was also partially compromised in the reception of silencing. This pathway produces 24-nt siRNAs and resulted in decapped RNA, a known substrate for amplification of dsRNA by RDR6. Activation of silencing in grafted shoots depended on RDR6, but no 24-nt siRNAs were detected in mutant rdr6 shoots, indicating that RDR6 also plays a role in initial signal perception. After amplification of decapped transcripts, DCL4 and DCL2 act hierarchically as they do in antiviral resistance to produce 21- and 22-nt siRNAs, respectively, and these guide mRNA degradation. Several dcl genotypes were also tested for their capacity to transmit the mobile silencing signal from the rootstock. dcl1-8 and a dcl2 dcl3 dcl4 triple mutant are compromised in micro-RNA and siRNA biogenesis, respectively, but were unaffected in signal transmission. © 2007 by The National Academy of Sciences of the USA.

Queer, student, activism

Queer student activists are a visible aspect of Australian tertiary communities. This chapter explores the findings of interviews with eight queer student in which they discuss their understandings of queer student activism and the way they see the university setting shaping the production queer student media. The findings draw out two themes: visibility and access and participation. These discussions illustrate how the intersections of queer, student, activism, and their associated contexts, create a particular type of activism. This chapter thus contributes to queer history by demonstrating how one specific cultural subset does queer activism.

Probiotic activity of Lactobacillus delbrueckii subsp. bulgaricus in the oral cavity

Yogurt consumption has been related to longevity of some populations living on the Balkans. Yogurt starter L. delbrueckii subsp. bulgaricus and Str. thermophilus have been recognized as probiotics with verified beneficial health effects. The oral cavity emerges as a arget for probiotic applications. Probiotics have demonstrated promising results in controlling dental diseases and oral yeast infections. However, L. bulgaricus despite its broad availability in dairy products has not been evaluated for probiotic activity in the mouth. These series of studies investigated in vitro properties of L. bulgaricus to outline its potential as an oral probiotic. Prerequisite probiotic properties in the mouth are resistance to oral defense mechanisms, adherence to saliva-coated surfaces, and inhibition of oral pathogens. L. bulgaricus strains showed a strain-dependent inhibition of oral streptococci and Aggregatibacter actinomycetemcomitans, whereas none of the dairy starter strains could affect growth of Porphyromonas gingivalis and Fusobacterium nucleatum. Adhesion is a factor contributing to colonization of the species at the target site. Radiolabeled L. bulgaricus strains and L. rhamnosus GG were tested for their ability to adhere to saliva-coated surfaces. The effects of lysozyme on adhesion and adhesion of Streptococcus sanguinis after lactobacilli pretreatment were also assessed. Adhesion of L. bulgaricus remained lower in comparison to L. rhamnosus GG. One L. bulgaricus strain showed binding frequency comparable to S. sanguinis. Lysozyme pretreatment significantly increased Lactobacillus adhesion. Low gelatinolytic activity was observed for all strains and no conversion of proMMP-9 to its active form was induced by L. bulgaricus. Safety assessment ruled out deleterious effects of L. bulgaricus on extracellular matrix structures. Cytokine response of oral epithelial cells was assessed by measuring IL-8 and TNF-α in cell culture supernatants. The effect of P. gingivalis on cytokine secretion after lactobacilli pretreatment was also assessed. A strain- and time-dependent induction of IL-8 was observed with live bacteria inducing the highest levels of cytokine secretion. Levels of TNF-α were low and only one of ten L. bulgaricus strains stimulated TNF-α secretion similar to positive control. The addition of P. gingivalis produced immediate reduction of cytokine levels within the first hours of incubation irrespective of lactobacilli strains co-cultured with epithelial cells. According to these studies strains among the L. delbrueckii subsp. bulgaricus species may have beneficial probiotic properties in the mouth. Their potential in prevention and management of common oral infectious diseases needs to be further studied.

Conformation of the flexible bent helix of Leu1-zervamicin in crystal C and a possible gating action for ion passage

The membrane channel-forming polypeptide, Leu(1)-zervamicin, Ac-Leu-Ile-Gln-Iva-Ile(5)-Thr-Aib-Leu-Aib-Hyp(10) -Gln-Aib-Hyp-Aib-Pro(15)-Phol (Aib: alpha-aminoisobutyric acid; Iva: isovaline; Hyp: 4-hydroxyproline; Phol: phenylalininol) has been analyzed by x-ray diffraction in a third crystal form. Although the bent helix is quite similar to the conformations found in crystals A and B, the amount of bending is more severe with a bending angle approximate to 47 degrees, The water channel formed by the convex polar faces of neighboring helices is larger at the mouth than in crystals A and B, and the water sites have become disordered. The channel is interrupted in the middle by a hydrogen bond between the OH of Hyp(10) and the NH2 of the Gln(11) of a neighboring molecule. The side chain of Gln(11) is wrapped around the helix backbone in an unusual fashion in order that it can augment the polar side of the helix. In the present crystal C there appears to be an additional conformation for the Gln(11) side chain (with approximate to 20% occupancy) that opens the channel for possible ion passage. Structure parameters for C85H140N18O22.xH(2)O.C2H5OH are space group P2(1)2(1)2(1), a = 10.337 (2) Angstrom, b = 28.387 (7) Angstrom, c = 39.864 (11) Angstrom, Z = 4, agreement factor R = 12.99% for 3250 data observed > 3 sigma(F), resolution = 1.2 Angstrom. (C) 1994 John Wiley & Sons, Inc.

Studies on the Diels-Alder reaction of maleic anhydride and β-trans-ocimene

The structure of the by-product, obtained in the Diels-Alder condensation of maleic anhydride with β-trans-ocimene followed by distillation of the adduct formed, has been established as 2-isopropylidene-4-methyl-7-carboxy- ,3,3a,6,7,7a-hexahydroindanone (IVa) and the mechanism of its formation from the adduct (II) discussed. Some hitherto unreported reactions of the maleic anhydride adduct (II) and its derivatives are described. These throw light on the stereochemistry of the adduct and derived products.

Transformation reactions of α-pinene—I : Reactions of ethyl (−)-2,2-dimethyl-3-ketocyclobutyl acetate

Some transformation reactions of α-pinene to give 4- and 3-membered ring compounds, not hitherto obtained from this source, are described. The study furnished a convenient method of preparation of the optically active cyclobutanone IVa, the title compound which served as the key substrate for all the transformations reported.

Studies in oxasteroids—I : Synthesis of 3-cyano-3-methyl-7-methoxychroman-4-one and the structure of an “abnormal” product

A synthesis of 3-cyano-3-methyl-7-methoxychroman-4-one is reported. The structure of an “abnormal” product obtained during isomerization (III) with potassium t-butoxide in t-butanol, followed by alkylation with methyl iodide has been proved to be 3-t-butoxy-2-cyano- 2-mehthyl-2′,4′-dimethoxypropiophenone (IVa).

Clonal complexes and virulence factors of Staphylococcus aureus from several cities in India

Background: Diseases from Staphylococcus aureus are a major problem in Indian hospitals and recent studies point to infiltration of community associated methicillin resistant S. aureus (CA-MRSA) into hospitals. Although CA-MRSA are genetically different from nosocomial MRSA, the distinction between the two groups is blurring as CA-MRSA are showing multidrug resistance and are endemic in many hospitals. Our survey of samples collected from Indian hospitals between 2004 and 2006 had shown mainly hospital associated methicillin resistant Staphylococcus aureus (HA-MRSA) carrying staphylococcal cassette chromosome mec (SCCmec) type III and IIIA. But S. aureus isolates collected from 2007 onwards from community and hospital settings in India have shown SCCmec type IV and V cassettes while several variations of type IV SCCmec cassettes from IVa to IVj have been found in other parts of the world. In the present study, we have collected nasal swabs from rural and urban healthy carriers and pus, blood etc from in patients from hospitals to study the distribution of SCCmec elements and sequence types (STs) in the community and hospital environment. We performed molecular characterization of all the isolates to determine their lineage and microarray of select isolates from each sequence type to analyze their toxins, virulence and immune-evasion factors. Results: Molecular analyses of 68 S. aureus isolates from in and around Bengaluru and three other Indian cities have been carried out. The chosen isolates fall into fifteen STs with all major clonal complexes (CC) present along with some minor ones. The dominant MRSA clones are ST22 and ST772 among healthy carriers and patients. We are reporting three novel clones, two methicillin sensitive S. aureus (MSSA) isolates belonging to ST291 (related to ST398 which is live stock associated), and two MRSA clones, ST1208 (CC8), and ST672 as emerging clones in this study for the first time. Sixty nine percent of isolates carry Panton-Valentine Leucocidin genes (PVL) along with many other toxins. There is more diversity of STs among methicillin sensitive S. aureus than resistant ones. Microarray analysis of isolates belonging to different STs gives an insight into major toxins, virulence factors, adhesion and immune evasion factors present among the isolates in various parts of India. Conclusions: S. aureus isolates reported in this study belong to a highly diverse group of STs and CC and we are reporting several new STs which have not been reported earlier along with factors influencing virulence and host pathogen interactions.

Development of tantalum phenoxy-imine compounds for selective ethylene oligomerization

The development of catalysts that selectively oligomerize light olefins for uses in polymers and fuels remains of interest to the petrochemical and materials industry. For this purpose, two tantalum compounds, (FI)TaMe2Cl2 and (FI)TaMe4, implementing a previously reported phenoxy-imine (FI) ligand framework, have been synthesized and characterized with NMR spectroscopy and X-ray crystallography. When tested for ethylene oligomerization catalysis, (FI)TaMe2Cl2 was found to dimerize ethylene when activated with Et2Zn or EtMgCl, and (FI)TaMe4 dimerized ethylene when activated with B(C6F5)3, both at room temperature.

Rentabilidad de los sectores culturales

[ES] La industria cultural es un tema delicado y que genera cierta discordia en España. Desde la aparición de la crisis económica, las estadísticas muestran la continua caída de las cifras culturales y mientras la clase política promete, las masas que constituyen el sector cultural se manifiestan enfurecidas. En 2012, este sector representaba el 3,2% del PIB (mayor que el sector energético, con un 2,7% y con un nivel similar al del sector agrario, con un 3,4%) y empleaba a más de 500.000 personas de alta cualificación. Si mezclamos en el mismo bol la crisis económica, la piratería y la nueva fiscalidad (13 puntos más en la subida del IVA en los ámbitos culturales), no es difícil ver cómo y porqué se ha desplomado la industria cultural española (Zarzalejos, 2012). Son muchos los escépticos de la industrialización de los sectores culturales, pero no se dan cuenta de que ya ha pasado. La industria cultural y del diseño, además de producción y marketing, se compone de creatividad, innovación, ideas, sueños y arte. Además, hoy en día, el avance tecnológico nos brinda nuevas formas de trasmitir arte y cultura. La cultura, en todas sus formas, es imprescindible. El objetivo final de este trabajo es evaluar la rentabilidad de los sectores culturales tanto en España como en Euskadi.

New data on Myxobolus longisporus (Myxozoa : Myxobolidae), a gill infecting parasite of carp, Cyprinus carpio haematopterus, from Chinese lakes

The original description of Myxobolus longisporus Nie et Li, 1992, the species infecting gills of Cyprinus carpio haematopterus L., is supplemented with new data on the spore morphology and pathogenicity. Spores are elongate pyriform with pointed anterior end, 15.7 (15.5-16.5) mum long, 6.7 (6-8) mum wide and 5.5 mum thick. Sutural ridge is straight and narrow. Mucus envelope is lacking. Two equal-sized elongate pyriform polar capsules are 8.5 mum long and 2.5 mum wide with convergent long axes. Polar filament coiled perpendicularly to the long axis of the capsule makes 9 (8-10) turns. Posterior end of polar capsules exceeds mid-spore by 15-20%. Cyst-like plasmodia are localised in the gill secondary lamellae. The infection is described in adult big host specimens. Gross lesions manifested as dark red colouration of gill tissues were restricted to the ventral part of the first gill arches. Remarkable site specificity (apical part of secondary lamellae) was observed in the course of development of microscopic lesions. M. longisporus is characterised also on the molecular level using sequences of SSU rRNA gene. Phylogenetic analysis based on these sequences has allowed clearer phylogenetic relationships to be established with other species of the genus Myxobolus sequenced to date.