1000 resultados para Rural taxation


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The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

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The objective of this paper is to estimate a petrol consumption function for Spain and to evaluate the redistributive effects of petrol taxation. We use micro data from the Spanish Household Budget Survey of 1990/91 and model petrol consumption taking into account the effect that income changes may have on car ownership levels, as well as the differences that exist between expenditure and consumption. Our results show the importance that household structure, place of residence and income have on petrol consumption. We are able to compute income elasticities of petrol expenditure, both conditional and unconditional on the level of car ownership. Non-conditional elasticities, while always very close to unit values, are lower for higher income households and for those living in rural areas or small cities. When car ownership levels are taken into account, conditional elasticities are obtained that are around one half the value of the non- conditional ones, being fairly stable across income categories and city sizes. As regards the redistributive effects of petrol taxation, we observe that for the lowest income deciles the share of petrol expenditure increases with income, and thus the tax can be regarded as progressive. However, after a certain income level the tax proves to be regressive.

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Se argumenta en esta tesis que en la Galia del centro-sudeste se consolidó en torno a mediados del siglo VI una sociedad de base campesina. El estudio aborda la desaparición del estado imperial en la región y la emergencia de los primeros reinos medievales, la crisis del aparato fiscal antiguo y la transformación de las relaciones de dependencia entre aristócratas y campesinos. Se afirma que en el periodo c. 400-c. 550 se produjo la emergencia de núcleos campesinos independientes que terminarían hegemonizando el paisaje rural de la región. Hasta mediados del siglo V, sin embargo, persistieron con fuerza las relaciones de dependencia privada y la extracción de impuestos públicos

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Se argumenta en esta tesis que en la Galia del centro-sudeste se consolidó en torno a mediados del siglo VI una sociedad de base campesina. El estudio aborda la desaparición del estado imperial en la región y la emergencia de los primeros reinos medievales, la crisis del aparato fiscal antiguo y la transformación de las relaciones de dependencia entre aristócratas y campesinos. Se afirma que en el periodo c. 400-c. 550 se produjo la emergencia de núcleos campesinos independientes que terminarían hegemonizando el paisaje rural de la región. Hasta mediados del siglo V, sin embargo, persistieron con fuerza las relaciones de dependencia privada y la extracción de impuestos públicos

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Se argumenta en esta tesis que en la Galia del centro-sudeste se consolidó en torno a mediados del siglo VI una sociedad de base campesina. El estudio aborda la desaparición del estado imperial en la región y la emergencia de los primeros reinos medievales, la crisis del aparato fiscal antiguo y la transformación de las relaciones de dependencia entre aristócratas y campesinos. Se afirma que en el periodo c. 400-c. 550 se produjo la emergencia de núcleos campesinos independientes que terminarían hegemonizando el paisaje rural de la región. Hasta mediados del siglo V, sin embargo, persistieron con fuerza las relaciones de dependencia privada y la extracción de impuestos públicos

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WI docs. no.: Leg.3:SB/1982/17

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Quantification of dermal exposure to pesticides in rural workers, used in risk assessment, can be performed with different techniques such as patches or whole body evaluation. However, the wide variety of methods can jeopardize the process by producing disparate results, depending on the principles in sample collection. A critical review was thus performed on the main techniques for quantifying dermal exposure, calling attention to this issue and the need to establish a single methodology for quantification of dermal exposure in rural workers. Such harmonization of different techniques should help achieve safer and healthier working conditions. Techniques that can provide reliable exposure data are an essential first step towards avoiding harm to workers' health.

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Universidade Estadual de Campinas . Faculdade de Educação Física

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Esse estudo avaliou as práticas populares nos cuidados com a saúde bucal decorrentes de patologias como a cárie dentária, doença periodontal, entre outras, no distrito de Tabajara, Estado de Rondônia, Brasil, tendo em vista que o folclore é muito presente na cultura popular, sendo considerado um fato social e cultural, ao mesmo tempo atingindo e influenciando os cuidados quanto à saúde bucal. Realizou-se um estudo quanti-qualitativo, sendo a amostra composta por catorze mulheres e seis homens. O instrumento de pesquisa compreendeu um questionário, com questões objetivas e subjetivas, sendo os dados analisados sob a forma descritiva. Observou-se um baixo nível de conhecimento em aspectos relacionados à saúde bucal nas pessoas analisadas, bem como uma variedade de métodos alternativos para "tratamento" e "prevenção" de afecções bucais. Concluiu-se que há necessidade de um conhecimento mais aprofundado da população-alvo dos programas em saúde, haja vista que introduzem, quase sempre, mudanças culturais, e para que sejam construtivos e não desintegradores, devem levar em conta a estrutura sociocultural da comunidade onde serão executados.

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Roofing provides the main protection against direct solar radiation in animal housing. Appropriate thermal properties of roofing materials tend to improve the thermal comfort in the inner ambient. Nonasbestos fiber-cement roofing components reinforced with cellulose pulp from sisal (Agave sisalana) were produced by slurry and dewatering techniques, with an optional addition of polypropylene fibers. Nonasbestos tiles were evaluated and compared with commercially available asbestos-cement sheets and ceramic tiles (frequently chosen as roofing materials for animal housing). Thermal conductivity and thermal diffusivity of tiles were determined by the parallel hot-wire method, along with the evaluation of the downside surface temperature. Cement-based components reinforced with sisal pulp presented better thermal performance at room temperature (25ºC), while those reinforced with sisal pulp added by polypropylene fibers presented better thermal performance at 60ºC. Non-asbestos cement tiles provided more efficient protection against radiation than asbestos corrugated sheets.

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O objetivo deste artigo é discutir quais caminhos ou descaminhos estão sendo percorridos nos processos de capacitação rural de extensionistas e agricultores de algumas localidades do interior do Estado de São Paulo. Para tanto, a pesquisa aqui relatada teve como pressuposto analisar as práticas pedagógicas e os processos de comunicação que ocorrem durante as capacitações formativas entre extensionistas e agricultores, bem como entre formadores e extensionistas. Buscou-se, ainda, identificar as influências da comunicação nos processos de ensino e aprendizagem, a fim de se repensar práticas relativas à comunicação que devem ser utilizadas nos processos de ensino-aprendizagem. Para tanto, o método de coleta de dados foi o estudo de caso com viés fenomenológico. Os dados anunciam a necessidade da formação continuada com orientação de profissionais da pedagogia a fim de que mudanças efetivas possam ser realizadas.

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Este artigo objetiva discutir representações de urbanidade rural, território e sustentabilidade no contexto de relações estabelecidas entre a sociedade indígena e a não-indígena, ou entre diferentes grupos étnicos que habitam o Distrito de Iauaretê, situado na Terra Indígena do Alto Rio Negro, no noroeste amazônico. Objetiva também discutir as relações dos moradores desta localidade com o ambiente por eles ocupado.

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The aim of this study was to assess the occurrence of Cryptosporidium in domestic animals in rural properties surrounding rain forest fragments within the municipality of Teodoro Sampaio, southeastern Brazil. Conventional sucrose flotation method followed by molecular characterization of the parasites by sequencing PCR products amplified from SSU rRNA gene were used. Stool samples were collected from domestic animals raised as pets and livestock in all rural properties surrounding three forest fragments. Samples from cattle (197), equine (63), pigs (25), sheep (11), and dogs (28) were collected from 98 rural properties. The frequency of occurrence of Cryptosporidium within each animal species was 3.0% (6/197) among cattle and 10.7% (3/28) among dogs. Cryptosporidium was not detected in stool samples from equine, sheep, and pigs. All sequences obtained from the six samples of calves showed molecular identity with Cryptosporidium andersoni while all sequences from dog samples were similar to C. canis. The frequency of occurrence of Cryptosporidium in these domestic animal species was low. The absence of C. parvum in the present study suggests that the zoonotic cycle of cryptosporidiosis may not be relevant in the region studied. The presence of Cryptosporidium species seldom described in humans may be, otherwise, important for the wild fauna as these animals are a source of infection and dissemination of this protozoan to other animal species. The impact and magnitude of infection by C. andersoni in wild ruminants and C. canis in wild canids have to be assessed in future studies to better understand the actual importance of these species in this region.

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The present study assessed the prevalence of anti-Leishmania spp. antibodies in dogs from the city of Monte Negro, State of Rondônia, Brazil. ELISA (NE > 3) and IFAT (>1:40) were used to evaluate 161 serum samples collected from rural dogs from Monte Negro. Forty-five (27.9%) dogs were positive by ELISA tests and five (3.1%) were positive by IFAT. The present study showed for the first time the frequency of exposure to Leishmania spp. in dogs in the State of Rondônia, Amazon Region.