Protocol amending tax convention on inheritances with France : message from the President of the United States transmitting Protocol Amending the Convention Between the United States of America and the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Estates, Inheritances, and Gifts signed at Washington on November 24, 1978.

"November 4, 2005."

Representative expenditures : addressing the neglected dimension of fiscal capacity : an information report /

"December 1990."

Kormányközi szerződéssel a költségvetési stabilitásért? (Intergovernmental agreement for fiscal discipline?)

Az EU fiskális szabályai bevezetésük óta az akadémiai kutatások homlokterében állnak. A nemzeti szintű fiskális szabályok vizsgálata ugyanakkor egy jobbára negligált területe maradt a nemzetközi kutatásoknak. Az idén életbe lépett új költségvetési paktum éppen ezen nemzeti szintű, a költségvetés egyensúlyát előíró szabályok bevezetésétől várja a fiskális fegyelem meghonosítását az EU országaiban. A tanulmány megmutatja, hogy az olyan nemzeti szabályok, mint a német aranyszabály, nem tekinthetők a fiskális fegyelem egyedüli letéteményeseinek. Ezek ugyanis többnyire egy átfogó reformcsomag részei voltak csupán. Amire szükség van ezért, az egy átfogó és átgondolt államháztartási reform, valamint a szabályok nemzeti birtokbavétele. Az új paktumot is ezen pontokon volna szükséges erősíteni. ______ The scrutiny of EU fiscal rules such as the Maastricht criteria and the Stability and Growth Pact has become the focus of many scholarly works. The study of domestic fiscal rules, however, has remained a neglected part of research. The new Treaty on Stability, Cooperation and Governance (TSCG), however, makes the analysis of domestic fiscal rules highly relevant, since the treaty requires member states to adopt a balanced budget rule. The paper demonstrates that domestic rules such as the German golden rule were hardly the sole triggering factors of fiscal discipline; rather, they served as the key elements of a comprehensive reform package. Thus, the paper argues that without bold and comprehensive reforms of the general government on the one hand and national ownership on the other hand, no fiscal rule can be effective enough. The new TSCG should be strengthened, therefore, in this particular aspect.

Medidas de simplificação na administração fiscal e qualidade do serviço prestado: Reflexão sobre a evolução recente

Dada a crescente complexidade da relação fisco/contribuinte, das questões de natureza económica que lhe estão subjacentes, do peso que a fiscalidade tem nas mesmas, da sua relação com o direito, seja no âmbito do exercício do poder de autoridade em sede fiscal por parte do Estado, seja quanto à salvaguarda do exercício das garantias dos contribuintes, das relações que toda esta matéria motiva a montante e a jusante e da forma como a mesma interage, a temática da simplificação, da qualidade e dos custos indexados tem vindo gradualmente a merecer particular atenção por parte de governantes, profissionais e estudiosos da matéria. Assim, no âmbito do tema que nos propomos apresentar, atentos o vasto universo de situações possíveis e passíveis de enquadrar e considerar neste trabalho, cuja abordagem aqui se pretende explanar, será nosso objectivo centrarmo-nos no essencial, nas situações decorrentes das medidas de simplificação que têm vindo a ser implementadas ao nível da Administração Fiscal, em resultado da prática e dos procedimentos adoptados pela Direcção Geral dos Impostos (DGCI), no âmbito da implementação de medidas de política delineadas a nível governamental e cujos objectivos se têm vindo a consubstanciar na pretendida redução de custos de cumprimento e de custos de administração. Por consequência, está em equação a matéria relativa aos denominados custos de contexto face a assumidos objectivos ao nível da pretendida melhoria da qualidade no serviço a prestar ao cidadão contribuinte por parte da DGCI e do reforço da competitividade fiscal, afigurando-se também interessante abordar um ponto diferente nesta temática e que resulta do risco associado à implementação das referidas medidas, tanto na óptica do sujeito administrado como da própria administração, e à noção que o mesmo incorpora em sede de auditoria tributária e dos custos daí resultantes. ABSTRACT: Due to the growing complexity of the relation between tax authority and the taxpayer, the underlying economical questions, the importance of the fiscal issues, its relation with law, be in the context of the exercise of the power of authority in fiscal field by the State, be in the subject of the guarantees of the taxpayers, the relations as for which all these matter causes and in the form as it interacts, the issue of simplification, of quality and of indexed costs has been coming to deserve gradually particular attention by rulers, professionals and scholars. Attentive to the vast universe of possibilities that fit the theme and that could be considered in this work, our objective will be centered in the situations resulting :from the measures of simplification that have been coming to be implemented at the level of the Fiscal Administration, resulting from the practice and the proceedings adopted by the Direcção-Geral dos Impostos (DGCI), in the context of the implementation of policies outlined at a government level and whose objectives are in line with the pretended lessening of accomplishment and administration costs. Consequently, the matter in equation is the so-called costs of context considering the assumed objectives at the level of the pretended improvement of the quality in the service to the taxpayer by the DGCI and the reinforcement of the fiscal competitiveness, seeming also interesting to analise the risk associated to the implementation of the above-mentioned measures, in the point of view of the administered subject as of the Administration itself, and in the underlying notion in the tax auditing area and the resultant costs.

Self-defeating austerity? Assessing the impact of fiscal consolidations on unemployment

The great recession of 2008/2009 has had a huge impact on unemployment and public finances in most advanced countries, and these impacts were magnified in the southern Euro area countries by the sovereign debt crisis of 2010/2011. The fiscal consolidation imposed by the European Union on highly indebted countries was based on the assumptions of the so-called expansionary austerity. However, the reality so far shows proof to the contrary, and the results of this paper support the opposing view of a self- defeating austerity. Based on the input-output relations of the productive system, an unemployment rate/budget balance trade-off equation is derived, as well as the impact of a strong fiscal consolidation based on social transfers and the notion of neutral budget balance. An application to the Portuguese case confirms the huge costs of a strong fiscal consolidation, both in terms of unemployment and social policy regress, and it allows one to conclude that too much consolidation in one year makes consolidation more difficult in the following year.

Interaction Between Fiscal And Monetary Policy In A Dynamic Nonlinear Model.

The objective of this study is to verify the dynamics between fiscal policy, measured by public debt, and monetary policy, measured by a reaction function of a central bank. Changes in monetary policies due to deviations from their targets always generate fiscal impacts. We examine two policy reaction functions: the first related to inflation targets and the second related to economic growth targets. We find that the condition for stable equilibrium is more restrictive in the first case than in the second. We then apply our simulation model to Brazil and United Kingdom and find that the equilibrium is unstable in the Brazilian case but stable in the UK case.

As relações de gênero em uma escola de futebol : quando o jogo é possível? = Genders relations at a football school : when the game happen?

Universidade Estadual de Campinas . Faculdade de Educação Física

Biologically Plausible Connectionist Prediction of Natural Language Thematic Relations

In Natural Language Processing (NLP) symbolic systems, several linguistic phenomena, for instance, the thematic role relationships between sentence constituents, such as AGENT, PATIENT, and LOCATION, can be accounted for by the employment of a rule-based grammar. Another approach to NLP concerns the use of the connectionist model, which has the benefits of learning, generalization and fault tolerance, among others. A third option merges the two previous approaches into a hybrid one: a symbolic thematic theory is used to supply the connectionist network with initial knowledge. Inspired on neuroscience, it is proposed a symbolic-connectionist hybrid system called BIO theta PRED (BIOlogically plausible thematic (theta) symbolic-connectionist PREDictor), designed to reveal the thematic grid assigned to a sentence. Its connectionist architecture comprises, as input, a featural representation of the words (based on the verb/noun WordNet classification and on the classical semantic microfeature representation), and, as output, the thematic grid assigned to the sentence. BIO theta PRED is designed to ""predict"" thematic (semantic) roles assigned to words in a sentence context, employing biologically inspired training algorithm and architecture, and adopting a psycholinguistic view of thematic theory.

Robust relations between CCN and the vertical evolution of cloud drop size distribution in deep convective clouds

In-situ measurements in convective clouds (up to the freezing level) over the Amazon basin show that smoke from deforestation fires prevents clouds from precipitating until they acquire a vertical development of at least 4 km, compared to only 1-2 km in clean clouds. The average cloud depth required for the onset of warm rain increased by similar to 350 m for each additional 100 cloud condensation nuclei per cm(3) at a super-saturation of 0.5% (CCN0.5%). In polluted clouds, the diameter of modal liquid water content grows much slower with cloud depth (at least by a factor of similar to 2), due to the large number of droplets that compete for available water and to the suppressed coalescence processes. Contrary to what other studies have suggested, we did not observe this effect to reach saturation at 3000 or more accumulation mode particles per cm(3). The CCN0.5% concentration was found to be a very good predictor for the cloud depth required for the onset of warm precipitation and other microphysical factors, leaving only a secondary role for the updraft velocities in determining the cloud drop size distributions. The effective radius of the cloud droplets (r(e)) was found to be a quite robust parameter for a given environment and cloud depth, showing only a small effect of partial droplet evaporation from the cloud's mixing with its drier environment. This supports one of the basic assumptions of satellite analysis of cloud microphysical processes: the ability to look at different cloud top heights in the same region and regard their r(e) as if they had been measured inside one well developed cloud. The dependence of r(e) on the adiabatic fraction decreased higher in the clouds, especially for cleaner conditions, and disappeared at r(e)>=similar to 10 mu m. We propose that droplet coalescence, which is at its peak when warm rain is formed in the cloud at r(e)=similar to 10 mu m, continues to be significant during the cloud's mixing with the entrained air, cancelling out the decrease in r(e) due to evaporation.

Insulin and leptin relations in obesity: a multimedia approach

Obesity has been recognized as a worldwide public health problem. It significantly increases the chances of developing several diseases, including Type II diabetes. The roles of insulin and leptin in obesity involve reactions that can be better understood when they are presented step by step. The aim of this work was to design software with data from some of the most recent publications on obesity, especially those concerning the roles of insulin and leptin in this metabolic disturbance. The most notable characteristic of this software is the use of animations representing the cellular response together with the presentation of recently discovered mechanisms on the participation of insulin and leptin in processes leading to obesity. The software was field tested in the Biochemistry of Nutrition web-based course. After using the software and discussing its contents in chatrooms, students were asked to answer an evaluation survey about the whole activity and the usefulness of the software within the learning process. The teaching assistants (TA) evaluated the software as a tool to help in the teaching process. The students' and TAs' satisfaction was very evident and encouraged us to move forward with the software development and to improve the use of this kind of educational tool in biochemistry classes.

Depressive symptoms in old age: relations among sociodemographic and self-reported health variables

Background: Depression in old age is a complex multifactorial phenomenon that is influenced by several biopsychosocial variables. Depressive symptoms are associated with the presence of chronic diseases, with being female, with low education and low income levels, and with poor perceived health assessment. In impoverished areas, older adults may have more physical disability, as they may have less access to health services. Therefore, they may be more likely to report depressive symptoms. Methods: Population-based cross-sectional research was undertaken using data from the FIBRA study conducted in Ermelino Matarazzo, a poor subdistrict of the city of Sao Paulo, Brazil. The participants comprised 303 elderly people, aged 65 years and over, who attended a single-session data collection effort carried out at community centers. The protocol comprised sociodemographic and self-reported health variables, and the Geriatric Depression Scale. Results: The majority of the subjects reported five or fewer symptoms of depression (79.21%), reported one or two self-reported chronic diseases (56.86%), declared themselves to have one or two self-reported health problems (46.15%), and had good perceived health assessment (40.27%). The presence of depressive symptoms was associated with a higher number of self-reported health problems, poor perceived health assessment, and lower schooling levels, in the total sample and in analyses including men only. For women, depressive symptoms were associated with the number of self-reported health problems and family income. Conclusion: The presence of health problems, such as falls and memory problems, lower perceived health, and low education (and low family income for women) were associated with a higher presence of depressive symptoms among elderly people in this poor area of Sao Paulo.

Photosynthesis and water relations of well-watered orange plants as affected by winter and summer conditions

The aim of this study was to evaluate how the summer and winter conditions affect the photosynthesis and water relations of well-watered orange trees, considering the diurnal changes in leaf gas exchange, chlorophyll (Chl) fluorescence, and leaf water potential (I) of potted-plants growing in a subtropical climate. The diurnal pattern of photosynthesis in young citrus trees was not significantly affected by the environmental changes when compared the summer and winter seasons. However, citrus plants showed higher photosynthetic performance in summer, when plants fixed 2.9 times more CO(2) during the diurnal period than in the winter season. Curiously, the winter conditions were more favorable to photosynthesis of citrus plants, when considering the air temperature (< 29 A degrees C), leaf-to-air vapor pressure difference (< 2.4 kPa) and photon flux density (maximum values near light saturation) during the diurnal period. Therefore, low night temperature was the main environmental element changing the photosynthetic performance and water relations of well-watered plants during winter. Lower whole-plant hydraulic conductance, lower shoot hydration and lower stomatal conductance were noticed during winter when compared to the summer season. In winter, higher ratio between the apparent electron transport rate and leaf CO(2) assimilation was verified in afternoon, indicating reduction in electron use efficiency by photosynthesis. The high radiation loading in the summer season did not impair the citrus photochemistry, being photoprotective mechanisms active. Such mechanisms were related to increases in the heat dissipation of excessive light energy at the PSII level and to other metabolic processes consuming electrons, which impede the citrus photoinhibition under high light conditions.