Sanções não pecuniárias no Direito Tributário em razão do descumprimento de obrigação principal:análise crítica da doutrina e da jurisprudência acerca das denominadas sanções políticas

Em que pese o papel fundamental da tributação no âmbito de um Estado Democrático de Direito (Estado Fiscal), no qual o dever de pagar tributos é considerado um dever fundamental, persistem na doutrina e jurisprudência nacionais posicionamentos que associam aos tributos um caráter odioso. Essa repulsa aos tributos decorre de uma ideologia ultraliberal que não se justifica à luz do sistema de direitos e garantias desenhado em nossa Constituição. Essa disseminada postura ideológica influencia de forma equivocada a interpretação e a aplicação de inúmeros institutos e normas tributárias, como ocorre em relação às sanções administrativas não pecuniárias (restritivas de direitos) utilizadas para punir o inadimplemento de uma obrigação tributária principal, denominadas de sanções políticas, morais ou indiretas. A presente dissertação busca analisar de forma crítica como a doutrina nacional e a jurisprudência histórica e atual dos nossos tribunais superiores vêm se posicionando acerca da constitucionalidade dessas sanções, de modo a apontar a inconsistência teórica do entendimento ainda prevalecente, seja à luz da teoria da sanção, seja à luz do neoconstitucionalismo, demonstrando ser juridicamente injustificável considerar inconstitucional de plano uma sanção tributária pelo só fato de ser não pecuniária, já que esse juízo demanda uma análise específica da proporcionalidade em cada caso, atentando-se para os princípios e circunstâncias envolvidos. Além de importantes julgados sobre o tema e posições de renomados autores, são analisadas separadamente as ADIs n. 5.135 e 5.161, que tratam, respectivamente, das polêmicas questões do protesto das Certidões da Dívida Ativa e da vedação da distribuição de lucros e bonificações em empresas com débito em aberto junto à União Federal.

Depressed mood and dietary fish intake: Direct relationship or indirect relationship as a result of diet and lifestyle?

Previous studies have suggested an association between depressed mood and the dietary intake of fish. In all cases, however, dietary fish intake has been considered at the exclusion of all other aspects of the diet. This analysis investigates associations between depressed mood and dietary fish intake, while also concurrently investigating intake of a number of other dietary components. The analysis is conducted on data from 10,602 men from Northern Ireland and France screened for inclusion into the PRIME cohort study. Depressed mood was assessed using a self-report questionnaire based on the Welsh Pure Depression sub-scale of the Minnesota Multiphasic Personality Inventory, diet was assessed using a Food Frequency Questionnaire, and limited demographics were also measured. Using regression, depressed mood is initially inversely associated with dietary fish intake. On inclusion of all other dietary variables, the strength of this relationship reduces but remains, and significant associations with a number of other foods are also found. On additional inclusion of all demographic variables, the strength of the above relationships again reduces, and associations with various measures of socio-economic status and education are also significant. These findings suggest that depressed mood is associated with fish intake both directly, and indirectly as part of a diet that is associated with depression and as part of a lifestyle that is associated with depression. Additional support for these conclusions is also provided in the pattern of associations between depressed mood and diet in the two countries. The relative contributions of fish intake to depressed mood both directly and indirectly are yet to be determined. However, while diet is not measured and until lifestyle can be adequately measured, the potential roles of diet and lifestyle in the association between depressed mood and dietary fish intake should not be ignored.

Cytotoxic effects of permethrin in oocytes of Rhipicephalus sanguineus (Acari: Ixodidae) fully engorged females: I. Direct or indirect action of the acaricide in germ cells?

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Sunday school selections : comprising a wide range of reading and recitations adapted to church and Sunday school entertainments and to all gatherings of a moral or religious character /

Mode of access: Internet.

Report of panel of consultants on secondary or indirect benefits of water-use projects : to Michael W. Straus, Commissioner, Bureau of Reclamation /

Mode of access: Internet.

Étude clinique randomisée prospective du taux de survie d'un fil lingual mandibulaire de rétention utilisant les méthodes de collage direct et indirect à court et moyen termes

Introduction : Après un traitement orthodontique, la rétention (ou contention) est essentielle pour éviter les récidives vers la malocclusion initiale. Le fil de rétention lingual est un appareil fixe, relativement facile à installer et bien accepté par les patients pour maintenir la position finale des dents antérieures inférieures. Étant de plus en plus utilisé, il devient important de s’assurer de sa fiabilité pour la stabilité de l’alignement dentaire. Objectif : Le but de cette étude clinique randomisée prospective est de déterminer le taux de survie d’un fil lingual mandibulaire de rétention en comparant les méthodes de collage direct et de collage indirect à court et moyen termes. Méthodologie : L’échantillon est constitué de 117 patients consécutifs aléatoirement distribués dans 2 groupes : collage direct (n=58) et collage indirect (n=59). Les fils torsadés de diamètre 0,0175’’ sont préformés par un technicien de laboratoire soit selon la méthode de collage direct, soit selon la méthode de collage indirect. Une matrice de transfert en silicone assure le positionnement précis du fil lingual en bouche. Assure® et Filtek™ Flow ont été utilisés pour le collage direct. Filtek™ Flow, Assure®, and Sondhi™ ont été utilisés pour le collage indirect. Les fils de rétention ont été évalués pour le décollement, l’infiltration, la distorsion et le bris à 2 mois (T1) et 6 mois (T2). Résultats : À T1, le taux de survie du fil de rétention est de 90,2% pour le groupe de collage direct, comparativement à 79,5% pour le groupe de collage indirect (p=0,232). À T2, le fil est resté intact pour 74,1% des participants dans le groupe de collage direct et pour 70,0% des participants dans le groupe de collage indirect (p=0,481). Les différences ne sont pas statistiquement significatives entre les 2 groupes. La fréquence du décollement est plus haute que les autres problèmes enregistrés à T1 (p<0,022), représentant 85,7% des échecs. À T2, le décollement est plus fréquent que la distorsion ou le bris (p<0,04), mais pas statistiquement plus fréquent que l’infiltration (p=0,109). Il représente alors 86,4% des échecs. Conclusion : Le décollement est la principale cause d’échec d’un fil de rétention lingual. Il n’y a pas de différence statistiquement significative du taux de survie d’un fil lingual mandibulaire de rétention entre les techniques de collage direct et de collage indirect à court et moyen termes.

Analyzing diffusion tensor images with ghosting artifacts: the effects of direct and indirect normalization

The current study aims to assess the applicability of direct or indirect normalization for the analysis of fractional anisotropy (FA) maps in the context of diffusion-weighted images (DWIs) contaminated by ghosting artifacts. We found that FA maps acquired by direct normalization showed generally higher anisotropy than indirect normalization, and the disparities were aggravated by the presence of ghosting artifacts in DWIs. The voxel-wise statistical comparisons demonstrated that indirect normalization reduced the influence of artifacts and enhanced the sensitivity of detecting anisotropy differences between groups. This suggested that images contaminated with ghosting artifacts can be sensibly analyzed using indirect normalization.

A extensão dos efeitos da celebração de Acordo de Leniência com o CADE perante a administração pública

Através do presente trabalho, buscar-se-á analisar os efeitos e a extensão dos benefícios conferidos com a celebração do acordo de leniência com o Conselho Administrativo de Defesa Econômica (“CADE”), principalmente no que se refere à garantia de imunidade quanto às sanções administrativas. Nesse contexto, o presente trabalho procurará verificar se a celebração do acordo de leniência com o CADE extingue a ação punitiva da Administração Pública, ou seja, se nenhum outro ente da Administração Pública direta e indireta pode aplicar qualquer sanção administrativa à empresa leniente. Em outras palavras, se a imunidade prevista na Lei nº 12.529/2011 é restrita ao âmbito do CADE ou engloba toda a Administração Pública. Esse estudo revela-se importante, pois a possibilidade de outro órgão, também integrante da Administração pública, aplicar sanções administrativas à empresa leniente, violaria o sistema punitivo da Administração Pública, visto que o mesmo deve ser analisado e interpretado de maneira uniforme e interligada, além dos incentivos para a celebração do citado acordo de leniência serem reduzidos significativamente, caso outros órgãos da Administração Pública possam aplicar sanções administrativas, como, por exemplo, a declaração de inidoneidade. Portanto, a análise que será desenvolvida neste trabalho de conclusão de curso envolverá institutos e discussões presentes no Direito Administrativo e também no Direito Concorrencial Brasileiro, especificamente no que se refere aos benefícios garantidos com a celebração do acordo de leniência, instituto que foi criado para combater as práticas anticompetitivas colusivas.

Cytotoxicity and biocompatibility of direct and indirect pulp capping materials

There are several studies about the cytotoxic effects of dental materials in contact with the pulp tissue, such as calcium hydroxide (CH), adhesive systems, resin composite and glass ionomer cements. The aim of this review article was to summarize and discuss the cytotoxicity and biocompatibility of materials used for protection of the dentin-pulp complex, some components of resin composites and adhesive systems when placed in direct or indirect contact with the pulp tissue. A large number of dental materials present cytotoxic effects when applied close or directly to the pulp, and the only material that seems to stimulate early pulp repair and dentin hard tissue barrier formation is CH.

Deposições irregulares de resíduos da construção civil na cidade de Parnaíba - PI

Pós-graduação em Geografia - IGCE

Indisciplina no contexto escolar: um estudo das significações abstraídas por estudantes brasileiros do ensino fundamental e médio

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

The Role of Glucosidase I (Cwh41p) in the Biosynthesis of Cell Wall β-1,6-Glucan Is Indirect

CWH41, a gene involved in the assembly of cell wall β-1,6-glucan, has recently been shown to be the structural gene for Saccharomyces cerevisiae glucosidase I that is responsible for initiating the trimming of terminal α-1,2-glucose residue in the N-glycan processing pathway. To distinguish between a direct or indirect role of Cwh41p in the biosynthesis of β-1,6-glucan, we constructed a double mutant, alg5Δ (lacking dolichol-P-glucose synthase) cwh41Δ, and found that it has the same phenotype as the alg5Δ single mutant. It contains wild-type levels of cell wall β-1,6-glucan, shows moderate underglycosylation of N-linked glycoproteins, and grows at concentrations of Calcofluor White (which interferes with cell wall assembly) that are lethal to cwh41Δ single mutant. The strong genetic interactions of CWH41 with KRE6 and KRE1, two other genes involved in the β-1,6-glucan biosynthetic pathway, disappear in the absence of dolichol-P-glucose synthase (alg5Δ). The triple mutant alg5Δcwh41Δkre6Δ is viable, whereas the double mutant cwh41Δkre6Δ in the same genetic background is not. The severe slow growth phenotype and 75% reduction in cell wall β-1,6-glucan, characteristic of the cwh41Δkre1Δ double mutant, are not observed in the triple mutant alg5Δcwh41Δkre1Δ. Kre6p, a putative Golgi glucan synthase, is unstable in cwh41Δ strains, and its overexpression renders these cells Calcofluor White resistant. These results demonstrate that the role of glucosidase I (Cwh41p) in the biosynthesis of cell wall β-1,6-glucan is indirect and that dolichol-P-glucose is not an intermediate in this pathway.

Direct versus indirect channels: Differentiated loss aversion in a high‐involvement, non‐frequently purchased hedonic product

Purpose – This article aims to investigate whether intermediaries reduce loss aversion in the context of a high-involvement non-frequently purchased hedonic product (tourism packages). Design/methodology/approach – The study incorporates the reference-dependent model into a multinomial logit model with random parameters, which controls for heterogeneity and allows representation of different correlation patterns between non-independent alternatives. Findings – Differentiated loss aversion is found: consumers buying high-involvement non-frequently purchased hedonic products are less loss averse when using an intermediary than when dealing with each provider separately and booking their services independently. This result can be taken as identifying consumer-based added value provided by the intermediaries. Practical implications – Knowing the effect of an increase in their prices is crucial for tourism collective brands (e.g. “sun and sea”, “inland”, “green destinations”, “World Heritage destinations”). This is especially applicable nowadays on account of the fact that many destinations have lowered prices to attract tourists (although, in the future, they will have to put prices back up to their normal levels). The negative effect of raising prices can be absorbed more easily via indirect channels when compared to individual providers, as the influence of loss aversion is lower for the former than the latter. The key implication is that intermediaries can – and should – add value in competition with direct e-tailing. Originality/value – Research on loss aversion in retailing has been prolific, exclusively focused on low-involvement and frequently purchased products without distinguishing the direct or indirect character of the distribution channel. However, less is known about other types of products such as high-involvement non-frequently purchased hedonic products. This article focuses on the latter and analyzes different patterns of loss aversion in direct and indirect channels.

Dopamine and semantic activation: An investigation of masked direct and indirect priming

To investigate the effects of dopamine on the dynamics of semantic activation, 39 healthy volunteers were randomly assigned to ingest either a placebo (n = 24) or a levodopa (it = 16) capsule. Participants then performed a lexical decision task that implemented a masked priming paradigm. Direct and indirect semantic priming was measured across stimulus onset asynchronies (SOAs) of 250, 500 and 1200 ms. The results revealed significant direct and indirect semantic priming effects for the placebo group at SOAs of 250 ms and 500 ms, but no significant direct or indirect priming effects at the 1200 ms SOA. In contrast, the levodopa group showed significant direct and indirect semantic priming effects at the 250 ms SOA, while no significant direct or indirect priming effects were evident at the SOAs of 500 ins or 1200 ms. These results suggest that dopamine has a role in modulating both automatic and attentional aspects of semantic activation according to a specific time course. The implications of these results for current theories of dopaminergic modulation of semantic activation are discussed.

Evaluation of the indirect measures of rock brittleness and fracture toughness in rock cutting

Performance prediction models for partial face mechanical excavators, when developed in laboratory conditions, depend on relating the results of a set of rock property tests and indices to specific cutting energy (SE) for various rock types. There exist some studies in the literature aiming to correlate the geotechnical properties of intact rocks with the SE, especially for massive and widely jointed rock environments. However, those including direct and/or indirect measures of rock fracture parameters such as rock brittleness and fracture toughness, along with the other rock parameters expressing different aspects of rock behavior under drag tools (picks), are rather limited. With this study, it was aimed to investigate the relationships between the indirect measures of rock brittleness and fracture toughness and the SE depending on the results of a new and two previous linear rock cutting programmes. Relationships between the SE, rock strength parameters, and the rock index tests have also been investigated in this study. Sandstone samples taken from the different fields around Ankara, Turkey were used in the new testing programme. Detailed mineralogical analyses, petrographic studies, and rock mechanics and rock cutting tests were performed on these selected sandstone specimens. The assessment of rock cuttability was based on the SE. Three different brittleness indices (B1, B2, and B4) were calculated for sandstones samples, whereas a toughness index (T-i), being developed by Atkinson et al.(1), was employed to represent the indirect rock fracture toughness. The relationships between the SE and the large amounts of new data obtained from the mineralogical analyses, petrographic studies, rock mechanics, and linear rock cutting tests were evaluated by using bivariate correlation and curve fitting techniques, variance analysis, and Student's t-test. Rock cutting and rock property testing data that came from well-known studies of McFeat-Smith and Fowell(2) and Roxborough and Philips(3) have also been employed in statistical analyses together with the new data. Laboratory tests and subsequent analyses revealed that there were close correlations between the SE and B4 whereas no statistically significant correlation has been found between the SE and T-i. Uniaxial compressive and Brazilian tensile strengths and Shore scleroscope hardness of sandstones also exhibited strong relationships with the SE. NCB cone indenter test had the greatest influence on the SE among the other engineering properties of rocks, confirming the previous studies in rock cutting and mechanical excavation. Therefore, it was recommended to employ easy-to-use index tests of NCB cone indenter and Shore scleroscope in the estimation of laboratory SE of sandstones ranging from very low to high strengths in the absence of a rock cutting rig to measure it until the easy-to-use universal measures of the rock brittleness and especially the rock fracture toughness, being an intrinsic rock property, are developed.