993 resultados para Church tax--Massachusetts--Pittsfield--Early works to 1800


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Develop a remote-sensing system that can identify canegrub infestations and provide early- warning to growers via the internet.

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In this paper both documentary and natural proxy data have been used to improve the accuracy of palaeoclimatic knowledge in Finland since the 18th century. Early meteorological observations from Turku (1748-1800) were analyzed first as a potential source of climate variability. The reliability of the calculated mean temperatures was evaluated by comparing them with those of contemporary temperature records from Stockholm, St. Petersburg and Uppsala. The resulting monthly, seasonal and yearly mean temperatures from 1748 to 1800 were compared with the present day mean values (1961-1990): the comparison suggests that the winters of the period 1749-1800 were 0.8 ºC colder than today, while the summers were 0.4 ºC warmer. Over the same period, springs were 0.9 ºC and autumns 0.1 ºC colder than today. Despite their uncertainties when compared with modern meteorological data, early temperature measurements offer direct and daily information about the weather for all months of the year, in contrast with other proxies. Secondly, early meteorological observations from Tornio (1737-1749) and Ylitornio (1792-1838) were used to study the temporal behaviour of the climate-tree growth relationship during the past three centuries in northern Finland. Analyses showed that the correlations between ring widths and mid-summer (July) temperatures did not vary significantly as a function of time. Early (June) and late summer (August) mean temperatures were secondary to mid-summer temperatures in controlling the radial growth. According the dataset used, there was no clear signature of temporally reduced sensitivity of Scots pine ring widths to mid-summer temperatures over the periods of early and modern meteorological observations. Thirdly, plant phenological data with tree-rings from south-west Finland since 1750 were examined as a palaeoclimate indicator. The information from the fragmentary, partly overlapping, partly nonsystematically biased plant phenological records of 14 different phenomena were combined into one continuous time series of phenological indices. The indices were found to be reliable indicators of the February to June temperature variations. In contrast, there was no correlation between the phenological indices and the precipitation data. Moreover, the correlations between the studied tree-rings and spring temperatures varied as a function of time and hence, their use in palaeoclimate reconstruction is questionable. The use of present tree-ring datasets for palaeoclimate purposes may become possible after the application of more sophisticated calibration methods. Climate variability since the 18th century is perhaps best seen in the fourth paper study of the multiproxy spring temperature reconstruction of south-west Finland. With the help of transfer functions, an attempt has been made to utilize both documentary and natural proxies. The reconstruction was verified with statistics showing a high degree of validity between the reconstructed and observed temperatures. According to the proxies and modern meteorological observations from Turku, springs have become warmer and have featured a warming trend since around the 1850s. Over the period of 1750 to around 1850, springs featured larger multidecadal low-frequency variability, as well as a smaller range of annual temperature variations. The coldest springtimes occurred around the 1840s and 1850s and the first decade of the 19th century. Particularly warm periods occurred in the 1760s, 1790s, 1820s, 1930s, 1970s and from 1987 onwards, although in this period cold springs occurred, such as the springs of 1994 and 1996. On the basis of the available material, long-term temperature changes have been related to changes in the atmospheric circulation, such as the North Atlantic Oscillation (February-June).

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The Ideal of Volunteerism. An institutional approach to social welfare work in the parishes of the Diocese of Porvoo especially in the deaneries of Iitti and Tampere, Finland, in the years 1897-1923 Social welfare work (also known as diakonia) has achieved a high status in the Evangelical Lutheran Church of Finland. Since 1944, provisions of the Finnish Church Act have obliged each parish to employ at least one deacon or deaconess. This study sets out to examine the background and development of social welfare work in the Evangelical Lutheran Church of Finland from the 1890s to the 1920s, by which time social welfare work had become an established practice in the Church. The study investigates the development of social welfare work on the level of parishes. The main source material was collected from sixteen parishes in the Diocese of Porvoo especially in the deaneries of Iitti and Tampere. In the 1890s, two approaches were used in church social work in Finland. The dioceses of Kuopio, Savonlinna and Turku pursued a congregational approach to social work, while the Diocese of Porvoo employed an institutional approach, mainly because of the influence of Bishop Herman Råbergh. This study charts the formation of church social work in Finnish parishes, which took place during a period of tension between the two approaches. The institutional approach to church social work adopted by the Diocese of Porvoo was based on the German system of Asisters= houses@, in which deaconess institutes sent parish sisters to serve congregations. The parish or, in many cases, a separate association dedicated to church social work paid an annual fee to the deaconess institute, which took care of the parish sisters in old age. In the institutional approach, volunteers were recruited to carry out church social work. It was considered as inappropriate to use tax revenue or other public funding for church social work, which was supposed to be based on Christian love for one=s fellow humans and the needy, and for which only voluntary financial contributions were supposed to be used. In the congregational approach, church social work was directly based on the efforts of the parish. The approach relied on the administrative bodies of parishes and the Church, and tax revenue collected by the parishes, as well as other forms of public funding, could be used to carry out the social welfare work. The parishes employed deacons and deaconesses and paid their salaries. The approaches described above were not pursued in their ideal forms; instead, many variations existed. However, in principle, the social welfare work undertaken by the parishes of the Diocese of Porvoo was based on the institutional approach, while the congregational approach was largely employed elsewhere in Finland. Both of the approaches were viable. Parishes began to employ deacons and deaconesses as of the 1890s. The number of parishes which had hired a deacon or deaconess increased particularly in the 1910s, by which time 60% of parishes had employed one. This level was maintained until 1944 when each parish in the Evangelical Lutheran Church of Finland was obliged to employ a deacon or deaconess. Deaconesses usually worked as travelling nurses. The autonomous status of Finland as part of the Russian Empire did not give Finns the right to develop legislation on social affairs and health care. Consequently, the legislation process did not begin until Finland gained its independence in 1917. The social welfare work carried out by parishes and a number of voluntary organisations satisfied the emerging need for medical treatment in Finnish society. Neither the government nor the municipalities had sufficient resources to provide this treatment. Based on the ideal of volunteerism, the institutional social work practiced in the Diocese of Porvoo ran into serious difficulties at the end of the First World War. Because of severe inflation, prices began to rise as of 1915 and tripled in 1917-1918. During the same period, Finnish society went through a deep crisis which escalated into Civil War in spring 1918. This period of economic and social turmoil marked a turning-point which led to a weakening of the status of institutional social work in parishes. Voluntary efforts were no longer sufficient to maintain the practice. In contrast, congregational social work, which was based on public funding, was able to cope with the changes and survived the crisis. The approach to social work adopted by the Diocese of Porvoo turned out to be no more than a brief detour in the history of social work in the Evangelical Lutheran Church of Finland. At the start of the 1920s, the two approaches were integrated into a common vision for establishing church social work as a statutory practice in parishes.

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This study comprises an introductory section and three essays analysing Russia's economic transition from the early 1990s up to the present. The papers present a combination of both theoretical and empirical analysis on some of the key issues Russia has faced during its somewhat troublesome transformation from state-controlled command economy to market-based economy. The first essay analyses fiscal competition for mobile capital between identical regions in a transition country. A standard tax competition framework is extended to account for two features of a transition economy: the presence of two sectors, old and new, which differ in productivity; and a non-benevolent regional decision-maker. It is shown that in very early phase of transition, when the old sector clearly dominates, consumers in a transition economy may be better off in a competitive equilibrium. Decision-makers, on the other hand, will prefer to coordinate their fiscal policies. The second essay uses annual data for 1992-2003 to examine income dispersion and convergence across 76 Russian regions. Wide disparities in income levels have indeed emerged during the transition period. Dispersion has increased most among the initially better-off regions, whereas for the initially poorer regions no clear trend of divergence or convergence could be established. Further, some - albeit not highly robust - evidence was found of both unconditional and conditional convergence, especially among the initially richer regions. Finally, it is observed that there is much less evidence of convergence after the economic crisis of 1998. The third essay analyses industrial firms' engagement in provision of infrastructure services, such as heating, electricity and road maintenance. Using a unique dataset of 404 large and medium-sized industrial enterprises in 40 regions of Russia, the essay examines public infrastructure provision by Russian industrial enterprises. It is found that to a large degree engagement in infrastructure provision, as proxied by district heating production, is a Soviet legacy. Secondly, firms providing district heating to users outside their plant area are more likely to have close and multidimensional relations with the local public sector.

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Around the world, philanthropic gifts are increasingly crossing borders, driven by globalisation and facilitated by liberalised cross-border tax incentives. Australia is considered to have one of the strictest regimes for the tax treatment of cross-border donations. With bipartisan political support for a significant reduction in the amount and scope of Australian foreign aid, the nation’s international presence through the ‘soft power’ of aid will fall increasingly upon private philanthropy. Are the current tax incentives for Australian cross-border philanthropy and the supervision of those incentives appropriate to both facilitate and regulate international giving? To address this question, this article analyses the amount of Australian cross-border philanthropy and explains the current legislative architecture affecting the tax deductibility of cross-border gifts. It then examines the Australian Government’s proposed ‘in Australia’ reform agenda against the underlying fiscal and regulatory policy imperatives, and makes recommendations for the future tax treatment of Australian cross-border philanthropy.

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As an election looms in Australia, the tax debate continues unabated. Self-interest abounds. When we remove self-interest, we are often reduced to standard design principles for a taxation system. Lost in this discussion is the fundamental purpose of tax, which is to finance government expenditure. Most would argue that tax revenue should be sufficient to meet basic economic and social needs of the community. But how does a community determine what these basic economic and social needs should be? One way is by using a human rights framework. This can provide guidance for both developing and developed countries considering tax reform.

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[EN] Data contained in this record come from the following accademic activity (from which it is possible to locate additional records related with the Monastery):

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Fish assemblage structure of Maryland's coastal lagoon complex was analyzed for spatial and seasonal patterns for the period 1991-2000. Data was made available by Maryland Department of Natural Resources from their MD Coastal Bays Finfish Survey. Dominant species from separate trawl and wiw surveys included blue crab Callinectes sapidus (erroneously included here as a "fish" due to its dominance and commercial importance), bay anchovy Anchoa mitchilli, spot Leiostomous xanthurus, silver perch Bairdiella ehrysoura, and Atlantic menhaden Brevwrtia tyrannus. Ninety-four fish species were identified in the two surveys, a diversity substantially higher than other survey records for Middle Atlantic Bight estuarine and lagoon systems (richness=26 to 78 species). Total species richness for the trawl survey was highest in Chincoteague and lowest in Assawoman and Sinepuxent. On the other hand, mean richness per tow (-area) and related Shannon Weiner Diversity Index were significantly higher in the northern two bays (Assawoman and Isle of Wight Bays) than in the two southern bays (Chincoteague or Sinepuxent Bays). For the seine survey, effort-adjusted diversity indices were significantly lower for Chincoteague Bay than for the other three bays. Higher relative abundances were observed in the northern bays than in the southern bays. The trawl survey exhibited the lowest catch-per-site in Sinepuxent Bay and the highest in Assawoman Bay. The seine survey had the lowest catch-per-site in Chincoteague Bay while the other three embayments were of similar magnitude. There was clear seasonality in assemblage structure with peak abundance and diversity in the summer compared to other seasons. Blue crabs in particular showed a c. 2-fold decline in relative abundance from early summer to fall, which is likely attributable to harvest removals (i.e., an exploitation rate of c. 50%). Seagrass coverage, although increasing over the course of the 10 year survey, did not have obvious effects on species diversity and abundance across or within the embayments, although it did have positive associations with two important species: bay anchovy and summer flounder Pavalich thys dentatus. Atlantic menhaden were most dominant in Assawoman Bay, which could be related to higher primary production typically observed in this Bay in comparison to the other three. (PDF contains 99 pages)

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The commensal microbiota impacts specific immune cell populations and their functions at peripheral sites, such as gut mucosal tissues. However, it remains unknown whether gut microbiota control immunity through regulation of hematopoiesis at primary immune sites. We reveal that germ-free mice display reduced proportions and differentiation potential of specific myeloid cell progenitors of both yolk sac and bone marrow origin. Homeostatic innate immune defects may lead to impaired early responses to pathogens. Indeed, following systemic infection with Listeria monocytogenes, germ-free and oral antibiotic-treated mice display increased pathogen burden and acute death. Recolonization of germ-free mice with a complex microbiota restores defects in myelopoiesis and resistance to Listeria. These findings reveal that gut bacteria direct innate immune cell development via promoting hematopoiesis, contributing to our appreciation of the deep evolutionary connection between mammals and their microbiota.

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The attitude of the medieval church towards violence before the First Crusade in 1095 underwent a significant institutional evolution, from the peaceful tradition of the New Testament and the Roman persecution, through the prelate-led military campaigns of the Carolingian period and the Peace of God era. It would be superficially easy to characterize this transformation as the pragmatic and entirely secular response of a growing power to the changing world. However, such a simplification does not fully do justice to the underlying theology. While church leaders from the 5th Century to the 11th had vastly different motivations and circumstances under which to develop their responses to a variety of violent activities, the teachings of Augustine of Hippo provided a unifying theme. Augustine’s just war theology, in establishing which conflicts are acceptable in the eyes of God, focused on determining whether a proper causa belli or basis for war exists, and then whether a legitimate authority declares and leads the war. Augustine masterfully integrated aspects of the Old and New Testaments to create a lasting and compelling case for his definition of justified violence. Although at different times and places his theology has been used to support a variety of different attitudes, the profound influence of his work on the medieval church’s evolving position on violence is clear.

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Experiments and observations on the phytoplankton of certain lakes in the English Lake District were made from early 1973 to the end of March, 1974. They included laboratory and lake bioassays and observations on the quantity and quality of the phytoplankton in six lakes. The introductory sections of the report are about algae, the ecology of phytoplankton and the scope of the contracted work. Laboratory bioassays on water from one lake, Blelham Tarn, showed that phosphorus, silicon (for diatoms) and organic substances forming complexes with iron were the major substances limiting the growth of the algae tested. The growth of the test algae was limited to different degrees by those substances and, to some extent, to a greater or lesser degree at different times of year. It is suggested that a relatively simple form of bioassay could give valuable information to water undertakings. Lake bioassays and other experiments were carried out by using large in situ tubular plastic enclosures. Two such investigations are described. The effects of a change in sewerage in two drainage basins on the phytoplankton of three lakes is described and some data given about changes since 1945 in three other lakes in the same overall drainage basin. These latter lakes have been affected too by changes in sewerage and by increasing inputs of domestic and agricultural wastes. Throughout, the relevance of the work done to practical problems of water usage is kept in mind and discussed. In the last section special reference is made to the largely unpredictable results of water transfers. The report ends with a note on river phytoplankton.

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Esta tese desenvolvida na linha de pesquisa Política e Cultura destaca o interesse pelos fenômenos da transmissão do conhecimento intelectual. A tese reconstrói a expressão da cultura política medieval germânica pela ótica de dois poetas, Walther von der Vogelweide e Wolfram von Eschenbach, integrantes da aristocracia guerreira. Os suportes teóricos dos Sprüche, sentenças de natureza política de Vogelweide e do Parzifal de Eschenbach, foram fundamentais para compreender o posicionamento político e cultural alemão frente às transformações que afetaram a Cristandade no período de fins do século XII ao início do século XIII. Esse período foi marcado pelo confronto de Papas e Imperadores em torno do direito de exercer a autoridade no âmbito do Sacro Império Romano-Germânico. O movimento cruzadista, o renascimento urbano e a ascensão de novos atores sociais burgueses integram o conjunto dos elementos a serem levados em conta na elaboração da tese. A ideia norteadora do trabalho tornou necessário recorrer a obras literárias com objetivo de elucidar questões de natureza histórica, tendo claro que a Literatura não é um contraponto da História e o texto resultante contribua para ressignificar a produção política da cultura medieval e um melhor entendimento dos mecanismos do poder na Alemanha medieval. No plano teórico-metodológico recorremos à chamada História Cultural fornecendo uma visão integradora dos planos político, social e econômico.

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The importance of the process of Neolithization for the genetic make-up of European populations has been hotly debated, with shifting hypotheses from a demic diffusion (DD) to a cultural diffusion (CD) model. In this regard, ancient DNA data from the Balkan Peninsula, which is an important source of information to assess the process of Neolithization in Europe, is however missing. In the present study we show genetic information on ancient populations of the South-East of Europe. We assessed mtDNA from ten sites from the current territory of Romania, spanning a time-period from the Early Neolithic to the Late Bronze Age. mtDNA data from Early Neolithic farmers of the Starcevo Cris culture in Romania (Carcea, Gura Baciului and Negrilesti sites), confirm their genetic relationship with those of the LBK culture (Linienbandkeramik Kultur) in Central Europe, and they show little genetic continuity with modern European populations. On the other hand, populations of the Middle-Late Neolithic (Boian, Zau and Gumelnita cultures), supposedly a second wave of Neolithic migration from Anatolia, had a much stronger effect on the genetic heritage of the European populations. In contrast, we find a smaller contribution of Late Bronze Age migrations to the genetic composition of Europeans. Based on these findings, we propose that permeation of mtDNA lineages from a second wave of Middle-Late Neolithic migration from North-West Anatolia into the Balkan Peninsula and Central Europe represent an important contribution to the genetic shift between Early and Late Neolithic populations in Europe, and consequently to the genetic make-up of modern European populations.

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O propósito desta dissertação é estudar as representações femininas nas letras luso-brasileiras do século XVII, sempre levando em conta os pressupostos teóricos formulados pela crítica brasileira atual. Pretende-se examinar as práticas letradas seiscentistas pelo prisma dos critérios retórico-poéticos vigentes na época, em que se destacam a importância dos elementos visuais. O estudo tem como base o contraponto das figuras de Eva e Maria, formando o grande paradigma da dualidade feminina nas letras coloniais; tal construção da imagem da mulher como tentadora e salvadora foi um longo processo desde as letras dos tempos antigos, se intensificando no período medieval até chegar no século XVII. Desse modo, focalizamos as poesias de Gregório de Matos e alguns sermões do padre Antonio Vieira, dialogando com questões históricas, sociais e artísticas no momento de produção das obras para tentar reduzir os riscos de anacronismo, sempre presentes quando abordamos períodos tão distanciados no tempo. Analisamos variadas configurações femininas nas poesias líricas e satíricas de Gregório de Matos; já nos sermões de Vieira, percebemos que o contraponto entre as concepções mariana e eviana fica mais evidente. Mostramos como as figuras femininas examinadas se aproximavam de Eva ou de Maria, levando em conta o contexto sócio-econômico das mesmas. Notamos que o modelo ideal de mulher encarnando na figura de Maria, difundido pela Igreja com o objetivo de alcançar todas as mulheres, não correspondia à realidade das mesmas no sistema colonial e não se adequava as suas necessidades. Examinamos igualmente como tal construção feminina perfeita e submissa circulava nos manuais de boa conduta em que a família patriarcal se encaixava, atendendo às exigências dos modelos propagados pela Igreja Católica na época. Apesar de todos os esforços da Igreja Católica e do homem para domesticar a mulher, tão temida e admirada pelos mesmos, muitas mulheres fugiram aos padrões sociais e foram estigmatizadas, rotuladas, discriminadas, mas acima de tudo foram mulheres que ficaram registradas nas páginas da Inquisição, na história e principalmente, nas letras luso-brasileiras do século XVII, escritas por homens, como o poeta Gregório de Matos e o padre Antonio Vieira

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Oysters, Crassostrea virginica, and softshell clams, Mya arenaria, along the Massachusetts coast were harvested by European colonists beginning in the 1600’s. By the 1700’s, official Commonwealth rules were established to regulate their harvests. In the final quarter of the 1800’s, commercial fishermen began harvesting northern quahogs, Mercenaria mercenaria, and northern bay scallops, Argopecten irradians irradians, and regulations established by the Massachusetts Legislature were applied to their harvests also. Constables (also termed wardens), whose salaries were paid by the local towns, enforced the regulations, which centered on restricting harvests to certain seasons, preventing seed from being taken, and personal daily limits on harvests. In 1933, the Massachusetts Legislature turned over shellfisheries management to individual towns. Local constables (wardens) enforced the rules. In the 1970’s, the Massachusetts Shellfish Officers Association was formed, and was officially incorporated in 2000, to help the constables deal with increasing environmental problems in estuaries where fishermen harvest mollusks. The constables’ stewardship of the molluscan resources and the estuarine environments and promotion of the fisheries has become increasingly complex.