O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela

Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os critérios adequados à sua identificação. A partir destas ferramentas, passa-se ao levantamento crítico dos fundamentos e definições já sugeridos pela doutrina nacional e internacional, culminando em uma proposta alternativa que se entende coerente com as inafastáveis exigências constitucionais. Por fim, com o fito de reforçar a posição assumida e salientar suas vantagens, são abordados determinados pontos controversos no direito penal tributário a partir da perspectiva do bem jurídico proposto, as primeiras contribuições que um novo fundamento pode oferecer na releitura do atual sistema punitivo brasileiro em matéria fiscal.

Solid-state NMR study of bioactive binary borosilicate glasses

A series of binary borosilicate glasses prepared by the sol-gel method are shown to be bioactive. Tetraethyl orthosilicate (TEOS) and trimethylborate (TMB) in acidic medium are used to prepare xB(2)O(3)center dot(1-x)SiO2 glass systems for x = 0.045-0.167. The formation of a layer of apatite-like mineral on the glass surface becomes apparent after soaking in simulated body fluid for 48 h. We have measured the B-11-B-11 homonuclear second moments of the borosilicate glasses and inferred that no macroscopic phase separation occurred in our glasses. The B-11 chemical shift data also show that the formation of clustered boroxol rings is negligible in our glass system. Although the bioactivity of our borosilicate glasses is less than that of CaO-SiO2 sol-gel glasses, these simple binary systems could be taken as reference glass systems for the search of new bioactive borosilicate glasses. (C) 2008 Elsevier Ltd. All rights reserved.

Valence state change and refractive index change induced by femtosecond laser irradiation in Sm3+ doped fluoroaluminate glass

We report femtosecond laser induced valence state and refractive index change in transparent Sin(3+)-doped fluoroaluminate glass. The effect of annealing on the induced changes was studied and the thermal stability of these changes was discussed. The results show that the femtosecond laser induced valence state change is more stable than the induced refractive index change. The observed phenomenon could be applied to design the thermally erasable or stable storage medium. (c) 2007 Elsevier B.V. All rights reserved.

The abiotic ecology of breeding ground of Palaemonid prawns in the Ilaje Estuary, Ondo State, Nigeria

In situ ecological assessment of the breeding grounds of palaemonid prawns was conducted in some selected locations around Ondo state coastal area between the months of April and September. Data obtained were subjected to both descriptive and inferential statistics. Three species of Palaemonid prawns were identified in four different locations within the study area with relative abundance ratio of 4:3:1. Macrobrachium macrobrachion, Nematopalaemon hastatus and Palaemon maculatus respectively. Sex ratio of 1 male to 5 females for M. macrobrachion, and 1 male to 2 females for N. hastatus and P. maculatus were observed with result showing significant relationships (P < 0.05) in distribution patterns across collection sites. Population distribution within the water column showed that palaemons are sub-lithoral prawns inhabiting maximum mean depth of 0.67m ± 0.025. Surface macro-phytes such as Eichhornia crassipies, Paspalum vaginatum, and Pistia stratiotes are common providing hiding spots for the prawn at the breeding ground. The mean soil pH across the sites stands at 6.67± 0.399 with the soil textural class that range from silty-loam to silty-clay. Also, the water quality parameters of study areas suggest that captive culture and rearing of Palaemons may be feasible outside the breeding areas.

Skeletal malformations among the Clarias species from fish mongers in Ekiti State

Clarias species purchased from fish mongers from Ado – Ekiti, Ikun Ekiti, Itapaji – Ekiti Nigeria were examined for possible deformities in any part of their body. A total number of 360, 140, and 40 fish samples were from Ado – Ekiti, Ikun – Ekiti, and Itapaji – Ekiti respectively. Deformities of various types were observed only from Ado – Ekiti collection. The deformities observed are malformed mouth, big head, stumpy body, and multiple vertebral deformities. The possible cause (s) of the deformities may be as a result of stress, pollution from human activities or other factors such as poor nutrition, hereditary, diseases, etc. but these causes has not been properly determined

Upconversion luminescence from E-2 state of Cr3+ in Al2O3 crystal by infrared femtosecond laser irradiation

Visible upconversion luminescence was observed in Cr3+: Al2O3 crystal under focused femtosecond laser irradiation. The luminescence spectra show that the upconversion luminescence originates from the E-2-(4)A(2) transition of Cr3+. The dependence of the fluorescence intensity of Cr3+ on the pump power reveals that a two-photon absorption process dominates in the conversion of infrared radiation to the visible emission. It is suggested that the simultaneous absorption of two infrared photons produces the population of upper excited states, which leads to the characteristic visible emission from E-2 state of Cr3+.

Color centers and charge state change in Ce : YAG crystals grown by temperature gradient techniques

Color centers and impurity defects of Ce:YAG crystals grown in reduction atmosphere by temperature gradient techniques have been investigated by means of gamma irradiation and thermal treatments. Four absorption bands associated with color centers or impurity defects at 235, 255, 294 and 370 nm were observed in as-grown crystals. Changes in optical intensity of the 235 and 370 nm bands after gamma irradiation indicate that they are associated with F+-type color center. Charge state change processes of Fe3+ impurity and Ce3+ ions take place in the irradiation process. The variations of Ce3+ ions concentration clearly indicate that Ce4+ ions exist in Ce:YAG crystals and gamma irradiations could increase the concentration of Ce3+ ions. Annealing treatments and the changes in optical density suggest that a heterovalent impurity ion associated with the 294 nm band seems to be present in the crystals. (c) 2005 Elsevier B.V. All rights reserved.