To see the other types of publications on this topic, follow the link: ICDs.
Dissertations / Theses on the topic 'ICDs'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'ICDs.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Chang, David Wei-Péng. "ST. JUDE MEDICAL: PULMONARY EDEMA MONITORING IN PACEMAKERS AND ICDS." DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/1112.
Full textAbstract:
Pulmonary edema occurs when fluid leaks from the pulmonary capillary network into the lung interstitium and alveoli. When the heart is not able to pump blood to the body efficiently, fluid can back up into the veins that take blood through the lungs to the left atrium. This then builds up the pressure in the blood vessels and fluid is pushed into the alveoli in the lungs. The fluid reduces normal oxygen movement through the lungs and can cause impaired gas exchange and respiratory failure. There are many causes of congestive heart failure that may lead to pulmonary edema such as heart attack, any diseases of the heart that weaken or stiffen the heart muscle, a leaking or narrowed heart valve, and sudden, severe high blood pressure.
Pulmonary edema is a strong indicator of congestive heart failure in patients and therefore can be used as a gauge for congestive heart failure. One way to diagnose cardiogenic pulmonary edema constantly is through the continuous monitoring of the transthoracic impedance throughout the day. One method to achieve this constant monitoring is through the use of a cardiac pacemaker or an implantable cardioverter defibrillator (ICD). Many patients who are at risk of heart failure have these medical devices implanted already. In these implantable cardiac devices, the connected cardiac leads can be utilized to continually screen several impedance vectors for decreases in impedance in the thoracic cavity. A pacemaker or ICD that implements Pulmonary Edema Monitoring is designed to continuously monitor these impedance vectors and alert the patient to seek medical attention. This thesis will discuss the implementation of Pulmonary Edema Monitoring via screening of multiple impedance vectors in a pacemaker or implantable cardioverter defibrillator and the effectiveness of this monitoring method. Furthermore, the design, implementation, and testing of this feature will be explored in greater detail.
2
Casselden, Louisa. "An exploration of body image and self-esteem in adolescents with implantable cardioverter defibrillators (ICDs) : a qualitative study and clinical research portfolio." Thesis, University of Glasgow, 2015. http://theses.gla.ac.uk/6700/.
Full textAbstract:
Introduction. Adolescents with Implantable Cardioverter Defibrillators (ICDs) have to negotiate the tasks of growing up while coping with their ICD device. Current research on the psychosocial effect of ICDs in this population is limited. Issues of body image may be particularly salient for adolescents with visible health conditions, as they experience typical physical and emotional development in addition to the burden of their health condition. This study aims to explore the effect of having an ICD device on adolescent’s body image and self-esteem, and other challenges they encounter. Method. This study utilised a qualitative research design comprised of in-depth individual interviews lasting between thirty minutes to one hour. Participants were recruited from the Royal Hospital for Sick Children, Glasgow. The data were analysed using Interpretative Phenomenological Analysis (IPA). Results. The sample comprised four males aged between 12-17 years old. Six superordinate themes emerged from the analysis of the transcripts: Physical effect, Emotional impact, Sense of self, Coping Strategies, Development over time and Evaluation of ICD. Conclusions. The findings suggested that ICDs influenced participant’s sense of self, and for some had a negative effect on body image. Although some negative consequences of having an ICD were identified, participants showed a determination to overcome challenges and a positive progression in adjustment over time.
3
Spay, Charlotte. "Les troubles de l’initiation du mouvement dans la maladie de Parkinson : au-delà des symptômes moteurs de la dopamine." Thesis, Lyon, 2018. http://www.theses.fr/2018LYSE1345/document.
Full textAbstract:
Les troubles de l’initiation du mouvement de la maladie de Parkinson sont invalidants et sans solution thérapeutique satisfaisante. Dans ce travail, nous nous intéressons à deux catégories de symptômes, classiquement explorées de façon indépendante : d’un côté, la lenteur à l’initiation du mouvement ou akinésie, et de l’autre, la difficulté à retenir l’initiation d’un mouvement ou impulsivité. En nous appuyant sur des avancées théoriques et méthodologiques récentes, nous tentons de revisiter ces troubles de l’initiation du mouvement en termes de dysfonctionnements exécutifs dans la maladie de Parkinson.Dans ce but, nous avons : 1) recherché les liens entre marqueurs cliniques (akinésie et impulsivité) et troubles du contrôle inhibiteur ; 2) identifié les dysfonctionnements cérébraux associés au moyen de méthodes électroencéphalographiques innovantes permettant de localiser les sources cérébrales et d’observer la dynamique des processus cérébraux ; et 3) sondé l’origine neurochimique de cette fonction à l’aide d’un protocole pharmacologique.Nos résultats suggèrent que l’impulsivité et l’akinésie sont les deux faces d’une même pièce, aux origines d’un dysfonctionnement du contrôle inhibiteur proactif non sélectif. Ils indiquent également que ce contrôle exécutif est sous-tendu par l’activité du noyau sous-thalamique et d’un réseau cortical médian comprenant le précuneus et l’aire motrice supplémentaire. Un rôle du système noradrénergique a également été mis en évidence à l’origine de ces troubles exécutifs. Ces travaux ouvrent donc la voie à de nouvelles perspectives thérapeutiques pour la maladie de ParkinsonMovement initiation disorders in Parkinson’s disease are multifaceted, are debilitating and have no satisfying therapeutic option. On the one hand, slowness and difficulties initiating voluntary movements contribute to akinesia, a cardinal symptom of the disease which is usually considered to be motor in origin and which is not fully alleviated by current medication. On the other hand, difficulties refraining voluntary movements contribute to impulsivity, a frequent side effect of current dopaminergic and neurosurgical therapies. Here, based on systematic analyses of the clinical neuroimaging literature, we suggest that these opposite forms of movement initiation disorders might be executive, not purely motor, in origin.To empirically test this hypothesis, we: 1) related clinical markers of the disease (akinesia and impulsivity) to behavioral indexes of inhibitory control impairment; 2) identified associated cerebral dysfunctions by means of advanced electroencephalographic (EEG) methods; and 3) investigated the neurochemical origin of these dysfunctions by combining pharmacological and cerebral stimulations with EEG recordings.Results suggest that impulsivity and akinesia are the two sides of the same coin. Indeed, they were found to be associated with opposite inhibitory control disorders, and dysfunctions of subthalamic cortical loops involving medial executive areas. Importantly, it was also found that restoring normal behavior and normal activity within these loops by means of deep brain stimulation depends on the level of noradrenergic tonus, opening the way for new therapeutic approaches for Parkinson’s disease
4
Moreira, Mélsi. "ICMS :." Florianópolis, SC, 1999. http://repositorio.ufsc.br/xmlui/handle/123456789/81095.
Full textAbstract:
Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas.Made available in DSpace on 2012-10-18T23:09:09Z (GMT). No. of bitstreams: 0Bitstream added on 2016-01-09T04:20:53Z : No. of bitstreams: 1 152749.pdf: 5639113 bytes, checksum: 68323fd73990d54dcfd6f643b92af3e6 (MD5)
Este trabalho enfoca, como temática central o estudo sobre a sonegação fiscal do ICMS no Estado de Santa Catarina e o dano social dela decorrente. Responde ele ás seguintes a) Existe sonegação fiscal deste imposto no Estado? b) Ela causa dano social - aqui entendendo-se a postergação e/ou ausência de obras e serviços públicos - á população catarinense?
5
Dixon, Wallace E. Jr, and P. Hull Smith. "Attentional Focus Moderates Habituation–Language Relationships: Slow Habituation May Be a Good Thing." Digital Commons @ East Tennessee State University, 2008. https://doi.org/10.1002/icd.490.
Full textAbstract:
An interesting paradox in the developmental literature has emerged in which fast-habituating babies tend to be temperamentally difficult and fast language learners, even though temperamentally difficult babies tend to be slow language learners. The purpose of the present investigation was to examine whether the paradoxical relationships among habituation, temperamental difficulty, and language acquisition could be mediated partly or wholly by infant attentional focus, because the latter also tends to correlate with temperamental difficulty and vocabulary size. Forty mother–infant dyads were followed from child age 5–20-months. Results replicated those of Tamis-LeMonda and Bornstein (Child Develop 1989, 60, 738–751): measures of visual habituation at 5 months were related to 13-month vocabulary. However, relationships between 5-month habituation and 20-month vocabulary were moderated by temperamental attentional focus. For children low in attentional focus, 5-month habituation was related negatively to 20-month productive vocabulary; whereas for children high in attentional focus, early habituation was positively related to later vocabulary. Results are consistent with a model of habituation in which volitional attentional focus overrides basic attentional mechanisms that occur during habituation.
6
Dixon, Wallace E. Jr, and P. Hull Smith. "Who's Controlling Whom? Infant Contributions to Maternal Play Behavior." Digital Commons @ East Tennessee State University, 2003. https://doi.org/10.1002/icd.283.
Full textAbstract:
Because the way mothers play with their children may have significant impacts on children's social, cognitive, and linguistic development, researchers have become interested in potential predictors of maternal play. In the present study, 40 mother–infant dyads were followed from child age 5–20 months. Five-month habituation rate and 13 and 20 month temperamental difficulty were found to be predictive of maternal play quality at 20 months. The most parsimonious theoretical model was one in which habituation was mediated by temperamental difficulty in predicting mother play. Consistent with prior speculation in the literature, these data support the possibility that mothers adjust some aspects of their play behaviors to fit their children's cognitive and temperamental capabilities.
7
Kjell, David. "ICD-patienters livskvalitet efter en ICD-implantation." Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-25577.
Full textAbstract:
En implanterbar defibrillator (ICD) är nuförtiden en väl beprövad behandlingsmetod för patienter som överlevt ett hjärtstopp eller har en avancerad hjärtsjukdom och därmed har ökad risk för ventrikulära arytmier. Syftet med vårt arbete var att beskriva ICD-patienters livskvalitet och de livsomställningar som en ICD-implantation medförde. Studien genomfördes som en litteraturöversikt enligt Willman et al. Resultat visade att livet med en ICD innebar omställningar och förändringar som många patienter inte var helt förberedda på. En defibrilleringschock visade sig inverka negativt på livskvaliteten. Professionell sjukvårdspersonal och anhöriga hade en viktig roll att spela vad gäller stöd, information och utbildning. Sjukvårdspersonal kan behöva ytterligare utbildning för att kunna ta hand om patienterna och möta dem i deras situation. Ytterligare forskning kan vara av värde för att se hur patienternas livskvalitet ser ut på längre sikt.An implantable defibrillator is nowadays a well-known treatment for patients who survived a cardiac arrest or suffer from severe heart disease. The aim of our study was to describe ICD-patients quality of life and the life changes that come with the ICD-implantation. The study was conducted as a literature review pursuant to Willman et al. The result showed that patients living with an ICD needed to adapt to life changes that could occur. Defibrillation had a negative impact on quality of life. Medical staff and next of kin were important to provide support, information and education. All medical staff may need further education to properly manage the care of ICD-patients. Further research can be of value to evaluate patients’ quality of life in the long term.
8
Jorge, Plínio Augusto Lemos. "Não-cumulatividade no ICMS." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8629.
Full textAbstract:
Made available in DSpace on 2016-04-26T20:29:18Z (GMT). No. of bitstreams: 1
Plinio Augusto Lemos Jorge.pdf: 895204 bytes, checksum: 0f9ce881c73c72b33cda7f221adc136e (MD5)
Previous issue date: 2009-06-04The object of this work is the study of the non-cumulativeness principle in the ICMS concept. In this way, it aims to accomplish this study under the parameter of Constitutional supremacy, taking under consideration the hierarchy of the rules of positive law. The quality of principle assigned to the non-cumulativeness is a recurring theme at work, before the necessity of situating above other rules of Brazilian positive law to demonstrate, in a clear way, the necessity of its observance. Therefore, we will study the Brazilian constitutional system and the competence in creation of tributes in the course of the work, following the study about the general constitutional as well as the taxation principles. It approaches the ICMS characteristics using the incidence of taxation origin of this income and from then on, it leads to the non-cumulativeness principle study, its origin, concepts and its relation to the Complementary Law. Finally, it sets up the study of the principle under the established exceptions in the Federal Constitution and the created exceptions made by the infra-constitutional legislator. Due to the amplitude of the theme, a few epistemological cuts will be made. However, no dissolution of the continuity of the work object was implied. On the contrary, there was an effort to deepen the work theme so as to demonstrate the peculiarities of the non-cumulativeness in the Brazilian legal ordinance. Anyway, the conclusion aimed claims the close importance of the non-cumulativeness principle as a unique route to the correct incidence of the ICMS
O presente trabalho tem por objeto o estudo do princípio da não-cumulatividade no âmbito do ICMS. Busca-se, destarte, realizar o estudo tendo como parâmetro a supremacia Constitucional, levando-se em consideração a hierarquia das normas de Direito Positivo. A qualidade de princípio atribuída a não-cumulatividade é tema recorrente no trabalho, ante a necessidade de situá-la acima das outras normas do Direito Positivo brasileiro para demonstrar, de forma clara e cristalina, a necessidade de sua observância. Para tanto, no decorrer do trabalho estudaremos o sistema constitucional brasileiro e a competência para a criação dos tributos, seguindo-se para o estudo sobre os princípios constitucionais gerais e os princípios constitucionais tributários. Aborda-se as características do ICMS utilizando-se, para tanto, a regra matriz de incidência tributária deste imposto e a partir daí passa-se ao estudo do princípio da não-cumulatividade, sua origem, conceitos e sua relação com a Lei Complementar. Faz-se, por fim, o estudo do princípio em face das exceções estabelecidas na Constituição Federal e as exceções criadas pelo legislador infraconstitucional. Alguns cortes epistemológicos serão feitos, dada a amplitude do tema, sem, contudo, implicar dissolução de continuidade do assunto objeto do trabalho. Ao contrário, procurou-se o aprofundamento do tema, de sorte a demonstrar as peculiaridades da não-cumulatividade no ordenamento legal brasileiro. De todo modo, a conclusão almejada diz com a inafastável importância do princípio da não-cumulatividade, como único trajeto à correta incidência do ICMS
9
Ramsey, Priscilla W., J. Cathelyn, B. Gugliotta, and L. Lee Glenn. "Restricted Versus Open ICUs." Digital Commons @ East Tennessee State University, 2000. https://dc.etsu.edu/etsu-works/7529.
Full text
10
au, J. Green@murdoch edu, and Joanne Helen Green. "ICTs : empowering Western Australian women?" Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20071114.114223.
Full textAbstract:
The idea that women are empowered through their learning and use of ICTs (ICTs are defined as computers, the Internet, and e-mail for the purposes of this thesis) has been adopted by international development agencies and the governments of most nations throughout the world. Hence, many agencies and governments have made courses on computers, the Internet, and e-mail available to women with the aim of empowering them.
Empowerment is defined variously and has at its core the social, political, and economic development of women to create equality and challenge patriarchy. Womens empowerment seeks to bring about societal change that will create conditions and structures that foster and maintain gender equality in all facets of life.
This thesis examines the notion of womens empowerment through ICTs. The first section of the thesis uses development and empowerment literature to define, explain, and critique womens empowerment and the conditions under which it is supposed to operate. The second section presents, analyses, and discusses the data collected from a questionnaire answered by some Western Australian women on their experiences of ICTs courses offered by the Western Australian government and their subsequent life changes. The questionnaire was designed to establish whether or not women are empowered to create societal change and challenge patriarchy, as suggested in literature.
The results from the questionnaire show that the majority of the women in the cohort were empowered to the intrapersonal (or micro-) level only. Hence, there was little evidence for the majority of women of the interpersonal (or meso-) level and no evidence of the societal (macro-) level empowerment of the women through ICTs. Therefore, this study does not support the contention that women are empowered through ICTs.
11
Green, Joanne Helen. "ICTs : empowering Western Australian women? /." Green, Joanne Helen (2005) ICTs: empowering Western Australian women? PhD thesis, Murdoch University, 2005. http://researchrepository.murdoch.edu.au/87/.
Full textAbstract:
The idea that women are empowered through their learning and use of ICTs (ICTs are defined as computers, the Internet, and e-mail for the purposes of this thesis) has been adopted by international development agencies and the governments of most nations throughout the world. Hence, many agencies and governments have made courses on computers, the Internet, and e-mail available to women with the aim of empowering them.
Empowerment is defined variously and has at its core the social, political, and economic development of women to create equality and challenge patriarchy. Women's empowerment seeks to bring about societal change that will create conditions and structures that foster and maintain gender equality in all facets of life.
This thesis examines the notion of women's empowerment through ICTs. The first section of the thesis uses development and empowerment literature to define, explain, and critique women's empowerment and the conditions under which it is supposed to operate. The second section presents, analyses, and discusses the data collected from a questionnaire answered by some Western Australian women on their experiences of ICTs courses offered by the Western Australian government and their subsequent life changes. The questionnaire was designed to establish whether or not women are empowered to create societal change and challenge patriarchy, as suggested in literature.
The results from the questionnaire show that the majority of the women in the cohort were empowered to the intrapersonal (or micro-) level only. Hence, there was little evidence for the majority of women of the interpersonal (or meso-) level and no evidence of the societal (macro-) level empowerment of the women through ICTs. Therefore, this study does not support the contention that women are empowered through ICTs.
12
Dissly, Richard W. Anicich Vincent G. Anicich Vincent G. Allen Mark Andrew. "Laboratory studies of astrophysical ices /." Diss., Pasadena, Calif. : California Institute of Technology, 1995. http://resolver.caltech.edu/CaltechETD:etd-10312007-083146.
Full text
13
Roncaratti, Luanna Sant’Anna. "O ICMS como subsistema político." reponame:Repositório Institucional da UnB, 2007. http://repositorio.unb.br/handle/10482/2524.
Full textAbstract:
Dissertação (mestrado)—Universidade de Brasília, Instituto de Ciência Política, Programa de Pós-Graduação, 2007.Submitted by Fernanda Weschenfelder (nandaweschenfelder@gmail.com) on 2009-12-04T13:36:59Z No. of bitstreams: 1 2007_LuannaSant'AnnaRoncaratti.PDF: 637344 bytes, checksum: 04057c653d0564f908edbd8855adf3df (MD5)
Approved for entry into archive by Daniel Ribeiro(daniel@bce.unb.br) on 2009-12-04T19:10:05Z (GMT) No. of bitstreams: 1 2007_LuannaSant'AnnaRoncaratti.PDF: 637344 bytes, checksum: 04057c653d0564f908edbd8855adf3df (MD5)
Made available in DSpace on 2009-12-04T19:10:05Z (GMT). No. of bitstreams: 1 2007_LuannaSant'AnnaRoncaratti.PDF: 637344 bytes, checksum: 04057c653d0564f908edbd8855adf3df (MD5) Previous issue date: 2007-03-30
A matéria tributária tem sido um dos principais temas na agenda pública brasileira dos últimos anos. A carga tributária no Brasil tem aumentado de forma significativa e inúmeras reformas do sistema tributário têm sido propostas. O tema torna-se ainda mais relevante quando se percebe que estas reformas não foram aprovadas e que as distorções tributárias do sistema brasileiro não têm sido minimizadas, comprometendo a promoção do desenvolvimento do país. Esta dissertação visa a tratar a questão tributária no Brasil sob a ótica da ciência política, buscando aplicar a ela o modelo analítico de subsistema de governo. Para tanto, optou-se por dois recortes no objeto de estudo. O primeiro refere-se à escolha do Imposto sobre a Circulação de Mercadorias e Serviços – ICMS - para ser examinado. O segundo recorte é temporal e envolve o período de 1987 a 2006. Assim, o objetivo da dissertação é examinar o subsistema de governo que envolve o ICMS no Brasil no período entre 1987 e 2006. Ou seja, busca-se compreender a forma na qual as medidas que se referem a esse tributo surgem, como funcionam as arenas onde são discutidas, como são tratadas e quais os principais atores que as influenciam. O método utilizado na realização da pesquisa foi a seleção de alguns eventos importantes para o subsistema do ICMS e a descrição desses acontecimentos, de forma a se destacar como eles ocorreram, onde e quais os participantes envolvidos. Dois tipos de eventos foram tratados: episódios marcantes de guerra fiscal entre Estados federados e tentativas de alterações do sistema tributário brasileiro. Para se construir um quadro explicativo adequado acerca do subsistema de governo do ICMS, apresentou-se as teorias e modelos analíticos que fundamentaram a escolha do objeto de estudo, discorreu-se sobre as principais características do sistema tributário brasileiro, descreveu-se os eventos selecionados e, por fim, realizou-se a análise de como se estrutura o subsistema, apontando as suas especificidades, suas arenas, seus atores e sua dinâmica de atuação. _______________________________________________________________________________ ABSTRACT
The tributary subject has been one of the main themes in the Brazilian public agenda on the last years. The tax burden in Brazil has considerably increased and many reforms of the tributary system have been proposed. The subject becomes even more relevant when it is noted that these reforms were not approved and that the tributary distortions of the Brazilian system have not been reduced, jeopardizing the development of the country. This dissertation aims to treat the tributary question in Brazil under the political science optic, seeking to apply to it the analytical model of political subsystem. To accomplish that, two cutout were made in the study object. The first one refers to the choice of the Tax over the Circulation of Goods and Services (ICMS) to be examined. The second cutout is temporal and involves the period of 1987 to 2006. Then, the objective of the dissertation is to examine the political subsystem that involves the ICMS in Brazil during the period between 1987 and 2006. This study seeks to comprehend the form in which the decisions referred to this tax emerge, how the arenas where they are discussed work, how they are treated and which are the main actors influencing them. The method utilized in this inquiry was the selection of some important events to the ICMS subsystem and the description of these happenings; seeking to accentuate how they occurred, where and which were the participants involved. Two kinds of events were approached: important episodes of fiscal war between states and tentatives of alteration in the Brazilian tributary system. In order to construct an appropriate picture to explicate the political subsystem of ICMS, theories and analytical models that founded the choice of the study subject were presented, the main characteristics of the Brazilian tributary system were discussed, the selected events were described and an analysis of the structure of the subsystem were made, pointing out its specificities, its arenas, its actors and its dynamic.
14
Lobban, Colin. "Neutron diffraction studies of ices." Thesis, University College London (University of London), 1998. http://discovery.ucl.ac.uk/10065569/.
Full textAbstract:
This thesis reports on a series of neutron diffraction measurements on ices in the medium-pressure range of the phase diagram in order to address several outstanding issues. The structure of ice II under its thermodynamic conditions of stability is unknown. Previous studies have used helium gas as the pressurising medium, which is included within the ice structure. Argon gas has been used in this work as the pressure medium, and the detailed structure of ice II is presented and discussed. Similarly, the structure of ice V under its conditions of stability is established for the first time by this work. For ices III and V, the presence of orientational order is controversial with the results obtained from structural studies on recovered samples differing from conclusions drawn from dielectric and spectroscopic measurements. The results obtained in this work indicate partial ordering of the water molecules which, for ice V, appears to be both temperature and pressure dependant. Ice IV is a metastable phase of ice that is difficult to form. A structure has been proposed on the basis of samples recovered to ambient pressure at 110 K . This work has successfully prepared ice IV at high temperature and pressure and a structure refinement confirms, for the first time, that the proposed structure is correct. During studies within the established stability region of ice V, features were observed which could not be identified as any ice or clathrate phase. Further work in this region has successfully formed and retained one such phase. The structure has been solved and the phase identified as a new ice structure. The topology of this phase is unlike that of any known solid water structure, and contains a mixture of seven- and eight-membered rings. General issues concerning hydrogen-bonding, compressibility and expansivity of these phases are discussed.
15
Pacheco, Filho Velocino. "A substituição tributária no ICMS /." Florianópolis, SC, 1999. http://repositorio.ufsc.br/xmlui/handle/123456789/80598.
Full textAbstract:
Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas.Made available in DSpace on 2012-10-18T16:37:57Z (GMT). No. of bitstreams: 0Bitstream added on 2016-01-09T02:44:43Z : No. of bitstreams: 1 139048.pdf: 3762232 bytes, checksum: 3639acf41338453371fcd5eb119aa01e (MD5)
16
Rose, Angela Gillian. "ICTs in Education in Africa." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21849.
Full text
17
Groves, Ronald. "O17 Spin-lattice Relaxation Solid State NMR Studies of pure and doped Ices." The Ohio State University, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=osu1021903674.
Full text
18
Johnsson-Westerholm, Gudrun. "Lärare-elevrelation utifrån ICDP-Vägledande samspel." Thesis, Linköpings universitet, Institutionen för beteendevetenskap och lärande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-71175.
Full textAbstract:
Studien utgår från några pedagoger som gått utbildning i ICDP-Vägledande samspel, ett empatibaserat program som sätter fokus på en positiv elevsyn och samspelets betydelse dels för lärare-elevrelationen dels för elevens kunskapsutveckling. I uppsatsen undersöks hur pedagogerna beskriver ICDP och hur detta förhållningssätt tar sig uttryck i den pedagogiska vardagen. Vilka möjligheter respektive hinder de ser med ICDP. Studien baseras på observationer och på samtal med pedagogerna. Fokus i denna studie ligger på pedagogerna, deras teoretiska beskrivningar och deras ledarstil. I datainsamlingen ingår även skrivuppgifter från kursdeltagare där de delger vad ICDP-kursen givit dem. Analysmetoden i studien är fältanalys, vilket ger en möjlighet att fördjupa sig i och arbeta med förståelsen av beteenden och händelser. Mina observationer har utförts i tre klasser på olika skolor i kommunen. Eleverna har undervisats i olika ämnen och de har skiftande åldrar. Såväl föräldrar som kursdeltagare har givit sitt samtycke till att delta. Resultatet visar: att pedagogerna har en positiv syn på eleverna att de har en hög medvetenhet om samspelets betydelse att den regleringen som används är mild och det finns en strävan att visa på alternativ att de genom ICDP-kursen känner sig bekräftade i sin yrkesroll Studien visar att medvetenhetsgraden vad gäller samspel och interaktion är hög hos pedagogerna. Pedagogerna har tillägnat sig delar av ett gemensamt språk att samtala och reflektera utifrån, vilket kan stärka och skapa en bas och språket kan tolkas ge bättre förutsättningar för reflektion utifrån fler infallsvinklar. Pedagogerna uttrycker en vilja att utveckla sig själva. ICDP kan ha bidragit till detta.
19
Garry, James Robert Creighton. "Coring planetary ices : their thermomechanical behaviour." Thesis, Open University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.531067.
Full text
20
Dittrich, Anna-Maria. "Induktionsbedingungen und kostimulatorische Effekte von ICOS." Doctoral thesis, Humboldt-Universität zu Berlin, Medizinische Fakultät - Universitätsklinikum Charité, 2001. http://dx.doi.org/10.18452/14574.
Full textAbstract:
Das Ergebnis einer T-Zellmediierten Immunantwort ist von der Signalvermittlung durch kostimulatorische Moleküle abhängig. Diese kostimulatorischen Moleküle sind - neben dem spezifischen Antigen - notwendig für eine vollständige T-Zellaktivierung, die es der T-Zelle erlaubt zu proliferieren, neue Oberflächenantigene zu exprimieren und Zytokine zu sezernieren. Ohne das kostimulatorische Signal wird die T-Zelle anerg oder sogar apoptotisch, eine effektive Immunantwort ist dann nicht möglich. Die vorliegende Dissertationsschrift enthält die initiale Beschreibung eines neuen kostimulatorischen Moleküls, eine umfangreiche Charakterisierung seiner Expression in vitro, sowie seiner Funktion. Das Molekül "ICOS" (ICOS steht für inducible costimulator) ist ein T-Zellspezifisches Molekül und weist eine große Homologie zu dem Prototyp eines kostimulatorischen Moleküls, dem CD28 Molekül auf. Die Experimente, die zur Charakterisierung der Induktionsbedingungen des ICOS Moleküls durchgeführt wurden, zeigen, daß die Expression des ICOS Moleküls sehr schnell nach T-Zellaktivierung induziert wird, die Expressionsstärke innerhalb von Stunden stark heraufreguliert wird und die Expression lange (mindestens 96h) auf der T-Zelloberfläche zu detektieren ist. Ein Vergleich mit anderen aktivierungsabhängigen T-Zelloberflächenmolekülen zeigt eine ICOS-spezifische Zeitkinetik der Expression, die durch verschiedene T-Zellstimuli zu induzieren ist. Eine optimale Expression des Moleküls ist zwei-signalabhängig und durch Cyclosporin A blockierbar. Bezüglich der Funktion von ICOS wurde die Wirkung der Kostimulation via ICOS auf eine Reihe von kritischen Parametern der T-Zellaktivierung analysiert. Durch die Kostimulation mit einem ICOS-spezifischen Antikörper wird konzentrationsabhängig die T-Zellproliferation induziert, unabhängig davon, ob das ersten Signal via CD3 oder via einen löslichen Stimulus, wie PHA erfolgte. Die ICOS Kostimulation bewirkt die Hochregulation von typischen T-Zellaktivierungsantigenen und sie induziert oder verstärkt die Sekretion zahlreicher Lymphokine. Die verstärkende Wirkung auf alle diese Parameter der T-Zellaktivierung führt schließlich dazu, daß die über ICOS kostimulierten Zellen in der Lage sind T-Zellhilfe für B-Zellen zu leisten, so daß diese Immunglobuline sezernieren. Wurde versucht, die direkte Interaktion des ICOS Moleküls mit seinem potentiellen Liganden bei der T-Zellinduzierten Immunglobulinsekretion durch den mAk F44 zu blockieren, so zeigte sich kein Effekt. Bei Langzeitkostimulation via ICOS zeigte sich allerdings, daß die Kostimulation durch das ICOS Molekül auch in der Lage ist, die T-Zellaktivierung negativ zu beeinflussen: Die Langzeitstimulation via ICOS erzeugt eine deutliche Proliferationsdepression und einen Viabilitätsverlust der T-Zellen. Insgesamt lassen diese Ergebnisse den vorsichtigen Schluß zu, daß das ICOS Molekül eine wichtige Rolle an der Schnittstelle zwischen Expansion und Effektorfunktion einerseits und Depression der T-Zellen andererseits spielt.The outcome of T-cell resonses after T-cell encounter with specific antigens is modulated by co-stimulatory signals, which are required for both lymphocyte activation and development of adaptive immunity. Here I report the initial characterization of a novel co-stimulatory molecule which enhances all basic T-cell functions and displays a unique induction and expression pattern. ICOS (for inducible co-stimulator) is a T-cellspecific activation antigen with high homology to CD28, the prototype of a co-stimulatory molecule. Analysis of induction requirements for ICOS expression revealed a two-signal dependency and cyclosporine A sensitivity. ICOS' expression kinetics are unique when compared with other early T-cell activation antigens. ICOS is induced very quickly on the T-cell surface and is rapidly upregulated following T-cell activation. The surface expression of ICOS is surprisingly prolonged - lasting at least 96 hours - considering its rapid induction kinetics. Stimulation via an ICOS-specific monoclonal antibody enhances all basic T-cell functions such as proliferation, upregulation of molecules that medicate cell-cell interaction, secretion of lymphokines and effective help for antibody secreting B-cells. Costimulation via ICOS is effective regardless of the route of action of the first signal (immobilized or soluble). Blockade of the ICOS interaction with its presumed ligand on B-cells does not inhibit immunoglobulin production by these B-cells, though. Finally long-term stimulation experiments reveal a possible negative role for ICOS in regulating T-cell responses. These results indicate that ICOS is a major regulator of the adaptive immune system determining the healthy balance of negative and positive signaling during T-cell activation and differentiation.
21
Vasconcellos, Mônica Pereira Coelho de. "ICMS: distorções e medidas de reforma." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-06022014-135007/.
Full textAbstract:
A dissertação tem por objetivo empreender uma análise, sob o ângulo jurídico, da tributação do consumo por meio do ICMS, que representa atualmente o tributo de maior arrecadação dentre tantos outros existentes em nosso país. O estudo demonstra que, rompendo com a prática comum a outros países, de atribuir a tributação sobre o consumo ao poder central, no Brasil, a competência para instituição e a capacidade para cobrança do ICMS foram alocadas às diversas unidades subnacionais integrantes da Federação, que acabou provocando graves assimetrias e distorções em nosso sistema tributário. Ademais, a estrutura consagrada constitucionalmente, chancelando a competência dos Estados da Federação relativamente ao ICMS, acirrou a guerra fiscal, praticada por meio da concessão de incentivos à margem da legislação vigente, de um lado, e, em contrapartida, a reação de alguns Estados, tão questionável quanto a própria concessão irregular de benefícios fiscais, no sentido de negar o reconhecimento do crédito de ICMS já pago em outras unidades da Federação. O estudo concentra-se, portanto, em analisar o perfil do ICMS, as limitações ao aproveitamento de crédito e a consequente guerra fiscal, para tratar da possibilidade de reforma tributária que pretende alterar significativamente a estrutura do referido imposto, a fim de permitir uma convivência equilibrada entre os Entes da Federação, a fim de garantir uma política econômica voltada para aceleração do crescimento do país.The purpose of the dissertation is the analysis, from a legal viewpoint, of tax on consumption, through Sales Tax (ICMS), which currently represents the tax which is most paid among so many others existing in our country. The study shows that, breaking with the common practice of other countries, namely, of attributing taxation on consumption to the central government, in Brazil, competence for the institution and capacity of imposing ICMs has been allocated to several sub-national units comprised in the government, which finally triggered severe asymmetries and distortions in our tax system. Moreover, the structure constitutionally acknowledged, which approves the competence of the Federal States referent to the ICMS, intensified the fiscal war, practiced by concession of incentives beyond, on the one hand, the legislation in force, and, on the other, the reaction of some States, as questionable as the irregular concession of tax benefits, in the sense of refusing to acknowledge ICMS credit already paid in other Federal States. The study is therefore focused on analyzing the ICMS features, the limitations for the offset of ICMS credits and the consequent fiscal war, in order to address the possibility of a tax reform which seeks to significantly alter the structure of aforesaid tax, in order to allow for a balanced relationship between the Federal States, so as to ensure an economic policy directed towards an upturn in the growth of the country.
22
Albuquerque, Gustavo Augusto Nunes de. "O impacto da desoneração do ICMS nas exportações sobre a arrecadação do ICMS no estado do Ceará." reponame:Repositório Institucional da UFC, 2009. http://www.repositorio.ufc.br/handle/riufc/24939.
Full textAbstract:
ALBUQUERQUE, Gustavo Augusto Nunes de. O impacto da desoneração do ICMS nas exportações sobre a arrecadação do ICMS no estado do Ceará. 2009. 80 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2009.Submitted by Dioneide Barros (dioneidebarros@gmail.com) on 2017-08-22T14:35:39Z No. of bitstreams: 1 2009_dis_ganalbuquerque.pdf: 309143 bytes, checksum: 81c0720fd9e6bb15884977fa8da63dc0 (MD5)
Approved for entry into archive by Dioneide Barros (dioneidebarros@gmail.com) on 2017-08-22T18:58:58Z (GMT) No. of bitstreams: 1 2009_dis_ganalbuquerque.pdf: 309143 bytes, checksum: 81c0720fd9e6bb15884977fa8da63dc0 (MD5)
Made available in DSpace on 2017-08-22T18:58:59Z (GMT). No. of bitstreams: 1 2009_dis_ganalbuquerque.pdf: 309143 bytes, checksum: 81c0720fd9e6bb15884977fa8da63dc0 (MD5) Previous issue date: 2009
The exemption of the Tax Movement of Goods and Services (ICMS) on exports of primary products and semi-manufactured products introduced by Complementary Law no. 87/96, known as the Kandir Law, aimed to increase the competitiveness of Brazilian exports and therefore increase the level of growth in the gross domestic product of Brazil. For the justification of the law, the expected economic effect from the tax relief was to generate positive internal revenue tax that would compensate (or more than offset) the losses of tax revenue suffered by the state of Ceará. This study aims to quantify and analyze the loss of tax revenue incurred by the state of Ceará for the period of 1991 to 2007, assuring that the Insurance Revenue Fund, the Budget and Financial Aid were enough to satisfactorily compensate the decrease in revenue. The literature on the subject, using different methodologies, shows many differences in the levels of losses in each State and that compensation arising from the federal government has not been sufficient to offset it. This paper uses the descriptive analysis of the data and analysis of the econometric model. It was found that there was a trend in exports, especially in manufacturing, revealing that the Kandir Law did not impact the expected size. The revenue collection, however, was affected by the tariff reduction, with implications of loss to the Treasury, which were not offset by the constitutional transfers. It can be concluded that the Kandir Law had a negative impact on the collection of ICMS, not identifying a new dynamic in the exports of Ceará.
A desoneração do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) nas exportações de produtos primários e semielaborados, instituída pela Lei Complementar n°. 87/96, conhecida como Lei Kandir, teve como objetivo aumentar a competitividade das exportações brasileiras e, por conseguinte, elevar o patamar do crescimento do produto interno bruto do País. Pela justificativa da lei, com a desoneração fiscal, esperava-se efeito econômico positivo que gerasse receita tributária interna capaz de compensar (ou mais do que compensar) as perdas de arrecadação tributária sofridas pelo Ceará. Este estudo objetiva quantificar e analisar as perdas da arrecadação tributária incorridas pelo Ceará para o período 1991 a 2007, verificando se o Seguro-Receita, o Fundo Orçamentário e o Auxílio Financeiro foram suficientes para compensar satisfatoriamente o decréscimo da arrecadação. A literatura sobre o assunto, usando metodologias distintas, mostra muitas divergências quanto aos níveis de perdas em cada Estado brasileiro e que as compensações originadas no Governo Federal não têm sido suficientes para compensá-las. Este trabalho busca utilizar a estatística descritiva dos dados e a análise do modelo econométrico. Foi constatado que houve uma evolução nas exportações, notadamente nos manufaturados, revelando que a Lei Kandir não impactou na dimensão esperada. A arrecadação, no entanto, foi afetada por essa desoneração, com implicações de perdas para o erário, que não foram compensadas pelas transferências constitucionais. Conclui-se que a Lei Kandir produziu efeitos negativos sobre a arrecadação do ICMS, sem ensejar uma nova dinâmica na pauta de exportação cearense
23
Cabral, Guilherme Sanrley Ribeiro. "ICMS Ecol?gico: as unidades de conserva??o como instrumento econ?mico para gest?o ambiental municipal." UFVJM, 2018. http://acervo.ufvjm.edu.br/jspui/handle/1/1820.
Full textAbstract:
Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2018-10-31T18:29:00Z
No. of bitstreams: 2
license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)
guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5)Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2018-11-10T11:48:23Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5)
Made available in DSpace on 2018-11-10T11:48:23Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) guilherme_sanrley_ribeiro_cabral.pdf: 1249502 bytes, checksum: df99899c6802e4087b5d822adaf8deaf (MD5) Previous issue date: 2018
Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)
Tem sido cada vez mais imposs?vel separar as an?lises ambientais das influ?ncias econ?micas. Devido a essa rela??o, instrumentos econ?micos t?m sido utilizados como ferramenta de gest?o ambiental. Alguns estados adotaram crit?rios ambientais na distribui??o dos recursos arrecadados pelo ICMS aos munic?pios, conhecidos como ICMS Ecol?gico. Para conhecer melhor o uso deste instrumento nos estados brasileiros e no munic?pio de Diamantina - Minas Gerais, foi realizado um levantamento bibliogr?fico, com base em dados p?blicos e produ??o cient?fica. Uma an?lise da legisla??o de cada estado foi realizada. Sobre Minas Gerais, foi criada uma planilha eletr?nica autom?tica que simula a potencial arrecada??o financeira de um munic?pio, em uma poss?vel cria??o ou modifica??o de uma unidade de conserva??o. Atualmente, dezessete estados brasileiros j? implementaram o ICMS Ecol?gico. Os resultados dessa pol?tica ambiental levaram ao aumento do n?mero e da qualidade das unidades de conserva??o, ? expans?o da ?rea e ao aumento da implanta??o de sistemas de saneamento ambiental. No entanto, ainda ? necess?rio gerar um modelo de distribui??o de recursos baseado nos diversos aspectos da ?rea ambiental, como gest?o e educa??o ambiental, biodiversidade e conserva??o do solo, potencial h?drico, etc. Diamantina possui sete unidades de conserva??o, que totalizam 55816,11 hectares, correspondendo a 14,34% do territ?rio. De 2005 a 2017, o munic?pio j? recebeu cerca de R $ 1.755.285,64, provenientes do subcrit?rio de conserva??o. Em 2017, a coleta m?dia mensal foi de R$ 13.663,83. Relacionando estes valores com a ?rea protegida chegasse a uma taxa de 24 centavos por hectare, o que demonstra a baixa valoriza??o dos servi?os ambientais prestados pelas ?reas protegidas. ? necess?rio alocar uma maior porcentagem de recursos do ICMS ao crit?rio ambiental, al?m de uma reformula??o no c?lculo do ?ndice de conserva??o, de forma a buscar uma melhor remunera??o dos munic?pios que conservam ?reas maiores.
Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2018.
It has been increasingly impossible to separate environmental analyzes from economic influences. Due to this relationship, economic instruments have been used as an environmental management tool. Some states have adopted environmental criteria in the distribution of resources collected by ICMS to municipalities, known as Ecological ICMS. To better understand the use of this instrument in the Brazilian states and in the municipality of Diamantina - Minas Gerais, a bibliographic survey was carried out, based on public data and scientific production. An analysis of the legislation of each state was carried out. About Minas Gerais, an automatic spreadsheet was created that simulates the potential financial collection of a municipality, in a possible creation or modification of a conservation unit. Currently, seventeen Brazilian states have already implemented the Ecological ICMS. The results of this environmental policy led to an increase in the number and quality of conservation units, the expansion of the area and the increase in the implementation of environmental sanitation systems. However, it is still necessary to generate a resource distribution model based on the various aspects of the environmental area, such as environmental management and education, biodiversity and soil conservation, water potential, etc. Diamantina has seven conservation units, which total 55816.11 hectares, corresponding to 14.34% of the territory. From 2005 to 2017, the municipality has already received about R $ 1,755,285.64 from the conservation sub-criterion. In 2017, the average monthly collection was R $ 13,663.83. Relating these values to the protected area reached a ratio of 24 cents per hectare, which shows the low value of environmental services provided by protected areas. It is necessary to allocate a greater percentage of ICMS resources to the environmental criterion, besides a reformulation in the calculation of the conservation index, in order to seek a better remuneration of the municipalities that conserve larger areas.
24
Cunha, Rose Dias. "A influência do ICMS na escolha da localização dos centros de distribuição no setor de defensivos agrícolas." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-20012009-161336/.
Full textAbstract:
Esse trabalho, pertencente à disciplina de Gestão de Operações, é um esforço no sentido de recortar a questão tributária da teoria sobre localização de centros de distribuição, e discutir esse tema sob a visão do ICMS, principal imposto brasileiro aplicado à distribuição de mercadorias. A questão tributária é um elemento usualmente citado como fator presente nas escolhas de localização de unidades produtivas e centros de distribuição. Entretanto, essa variável é ainda considerada como periférica, sendo pouco explorada em pesquisas acadêmicas relacionadas à literatura localizacional. Foram estabelecidos os objetivos de identificar a presença do ICMS nas escolhas por centros de distribuição e encontrar elementos que possam evidenciar afirmações sobre a influência desse imposto nas decisões de quatro empresas do setor de defensivos agrícolas. A metodologia empregada nesse trabalho foi a de estudo de casos múltiplos, baseado na observação e descrição de processos cronológicos de decisão reais, com o suporte de um roteiro de questões para a realização das entrevistas com os responsáveis pela gestão de distribuição A escolha do setor de defensivos deve-se à presença de fortes benefícios fiscais relativos ao ICMS, como isenção de pagamento para faturamento intra-estadual. A pesquisa conseguiu identificar a divisão dos fatores influenciadores da decisão em dois blocos, extra tributários e tributários, sendo os extra correspondentes aos fatores logísticos comumente estudados em pesquisas, como prazos de entrega, custos de transporte e armazenagem e os tributários ligados especificamente ao ICMS. Os resultados encontrados permitem dizer que o ICMS foi um fator presente em todos os processos de decisão, variando segundo as perspectivas financeiras relacionadas às perdas por créditos não aproveitados, implicações legais, vantagens competitivas de preços e custos de transações decorrentes de acordos especiais com clientes. A pesquisa aponta uma afirmação baseada em evidências encontradas nas quatro empresas estudadas de que qualquer decisão por centro de distribuição passa pela validação da área tributária. Além disso, comportamentos e aspectos técnicos semelhantes foram observados na organização e estrutura dos projetos para definir centros de distribuição. Outra importante conclusão é de que existe um grau de conhecimento e consciência comum sobre a influência desse imposto sobre as operações das empresas. Do ponto de vista acadêmico, a grande contribuição desse trabalho é a afirmação de que, dados os mecanismos de fomento, cobrança e compensações do ICMS, as empresas do setor de defensivos podem ter que adotar estratégias de localização que sobrepujam vantagens logísticas. E essa é, provavelmente, uma verdade para qualquer setor onde estejam presentes benefícios fiscais e alto valor agregado das mercadorias comercializadas. O aprofundamento sobre tais estratégias que as empresas devem adotar para lidar com o ICMS é a principal recomendação desse trabalho para futuros estudos acadêmicos.This research, which belongs to the Operations Management subject, is an effort towards investigating the tax issue, inserted in the distribution centers location theory and discussing this theme under ICMS perspective, the main tax regarding goods circulation in Brazil. The tax issue is usually mentioned as one of the aspects to be considered when choosing the localization of manufacturing units and distribution centers. However, this topic is still considered less relevant than other logistics features and therefore is not deeply studied by academic researches related to location literature. There were established the objectives of identifying the presence of ICMS on the decisions concerning distributions centers localizations and finding elements that could be evidences of affirmations regarding its influence on the decisions in four companies of crop protection products. The methodology is a multiple cases study, based on observation and description of real and chronological decision processes, supported by a script of questions to interview the responsible ones for distribution functions. The choice of the crop protection business is due to the strong existence of tax benefits on this field concerning ICMS, such as payment exemption in case of intra state distribution. It was possible to identify two groups of factors, the logistics and the tax ones, being the logistics factors frequently studied as the freight, warehousing costs and lead times issues and the tax factor associated to the specific ICMS subject. The results found allow to state that ICMS was an important variable in all decision processes assuming four perspectives: financial, related to losses due to credits not consumed; legal implications, prices competitiveness advantage and transactions costs regarding special customer agreements. Based on evidences found in the four analyzed companies, this research confirms that any location decision has to be validated by the tax management. In addition, similar behavior and technical aspects were observed on the organization and structure of projects to define distribution centers. Other important conclusion is the common conscience shared among the four companies about the ICMS influence on their operations. From an academic perspective, the main contribution of this study is the affirmation that, given the foment, charging and compensations mechanisms of the ICMS, the companies from the crop protection business analyzed might have to adopt localization strategies that overcomes the logistical advantages. And this is, probably, truth to any sector whereas tax benefits and high value commercialized goods are present. The deep study about those strategies that companies have to adopt to deal with ICMS is the main recommendation of this essay for future academic researches.
25
Sepúlveda, S. Diego. "ICS: — Industrias Creativas Santiago." Tesis, Universidad de Chile, 2012. http://repositorio.uchile.cl/handle/2250/100417.
Full textAbstract:
El presente proyecto de título nace como un cuestionamiento personal acerca del
consumo cultural en nuestro país. Pretendo abordar con fascinación la producción cultural
contemporánea, fuertemente infl uenciada por la tecnología y la electrónica de consumo,
y que ha sufrido un acelerado desarrollo desde la inserción de la televisión en los hogares
chilenos en la década del 60’.
Propongo pensar en un espacio para la concepción, producción, post-producción y
difusión de este tipo de bien cultural, en todos los niveles de profesionalismo, bajo el amparo
del concepto de industria creativa, un aporte que puede aportar a la consolidación cultural
y el acceso democrático a esta expresión.
Finalmente el proyecto desarrolla paralelamente una memoria audiovisual
complementaria a este documento, que puede ser visitada en la url http://
memoriaics.tumblr.com/ como una herramienta sugerente al proyecto de arquitectura y
sus posibles situaciones y con eso una ayuda ante cualquier decisión del mismo y su
comprensión.
26
Bolik, Charlott, and Jessica Pettersson. "Icas satsning på hälsa med Gott liv." Thesis, Uppsala University, Department of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9084.
Full textAbstract:
Idag råder en hälsotrend vilket har lett till att det efterfrågas mer hälsosamma livsmedel än tidigare och detta skapar nya möjligheter för livsmedelsföretagen. Ica är den första livsmedelskedjan som har pågående hälsotrenden. Detta arbete beskriver hur Ica har tagit fram Gott liv och hur Ica har gått tillväga för att skapa en medvetenhet kring dessa produkter. Dessutom redogör arbetet för om budskapet har nått fram till konsumenterna, om det stimulerar dem till köp samt hur de uppfattar Gott liv. Arbetet grundar sig på en intervju med Icas dietist Christina Karlsson samt en konsumentundersökning med 100 deltagande konsumenter. Vårt resultat visar att det finns en hög medvetenhet kring Gott liv samt höga köpintentioner bland konsumenterna. Det är dock många av de tillfrågade konsumenterna som inte har provat produkterna än och därmed behöver konsumenterna troligtvis stimuleras till köp.
27
Khudair, Ahmad A. "Health sciences libraries : information services and ICTs." Thesis, City University London, 2005. http://openaccess.city.ac.uk/11881/.
Full textAbstract:
In Saudi Arabia the need is recognised significantly to move towards the concept of an Information Society, particularly for the benefit of the healthcare community. There have been some individual efforts, in this direction but they do not address the problem and related root issues. The problem is that the body and soul are not joined as one to formulate a single entity. The health professional is the body and the soul is the health information professional (health librarians). Health professionals spend a great deal of time in information searching, while the health information professional's role is underestimated. This research is conducted to explore the state of health sciences libraries, and to investigate the strengths and weaknesses of the Information Services and Information, Communication Technology (ICT) in health sciences libraries in the capital city of Saudi Arabia, Riyadh. To accomplish this, a mixed method is used (qualitative and quantitative approaches) to collect related data. A framework is designed particularly for this research and a visionary organisational model is designed initially and developed throughout the research. This proposed model is to introduce a potentially possible successful paradigm for changing the health sciences libraries environment to encounter future challenges. In addition, for this research will contribute to the better understanding of how to provide fast, efficient and easy-to-use service to increase user satisfaction. Changing the paradigm of health sciences libraries in Riyadh will facilitate better access, sharing and use of information resources from distant geographical locations, and increase participation opportunities. In addition, the proposed model considers the human and social needs of communication, and the exchange of feelings and reactions. Importantly, successful change will help healthcare environments to move towards the establishment of a flourishing health information society by popularising the use of electronic resources and demonstrating the benefits and advantages of continuous learning and development programmes. It is clear that access to fast. accurate and reliable health information and resources, may be, the difference between life and death.
28
Minato, Maki. "Guerra fiscal: ICMS e o comércio eletrônico." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-18092015-140610/.
Full textAbstract:
Este trabalho tem por objetivo analisar as disputas entre os estados envolvendo a tributação pelo ICMS das operações de circulação de mercadoria contratadas pela internet. A despeito da extensa disciplina sobre o tributo na Constituição Federal de 1988, intensificam-se os conflitos entre os estados em torno do ICMS. No caso do comércio eletrônico, a internet impulsiona o aumento das operações de compra e venda realizadas de forma remota. Tendo em vista que o parâmetro de origem foi adotado pela Constituição Federal na tributação das operações interestaduais destinadas a consumidores finais não contribuintes do imposto, alguns estados sustentam que o crescimento do comércio eletrônico afeta o equilíbrio horizontal da arrecadação do ICMS. Com base nesse argumento, editaram legislações estaduais e firmaram o Protocolo ICMS nº 21/2011 para exigir a cobrança de adicional do imposto na entrada das mercadorias em seus territórios. Diante disso, em primeiro lugar, será analisado o conceito de comércio eletrônico, suas modalidades e seus modelos de negócios. Será feito também um breve exame da evolução histórica da tributação das operações de circulação de mercadoria, assim como das características do federalismo brasileiro que justificam as disputas entre os entes. Em seguida, será analisada a legitimidade dessa nova exigência tributária e a concessão de incentivos fiscais aos estabelecimentos virtuais. Por fim, serão examinadas as propostas para a solução deste conflito entre os estados.The present work has the purpose of analyzing the disputes between Brazilian states regarding the taxation of electronic trade of goods. Despite of the extensive regulation of the Value added tax on sales and services ICMS in the Federal Constitution of 1988, the conflicts between the states are still increasing. Regarding electronic commerce, the internet enhances the expressive development of transactions performed remotely. Considering that the Federal Constitution adopted the source of principle to tax interstate transactions destined to non-taxpayers, some states claim that the expansion of electronic commerce affects the horizontal balance of the collection of ICMS. Based on that, these states published laws and celebrated the ICMS Protocol n. 21/2011 to levy a tax in the entrance of goods purchased on-line. The present study will, at first, analyze the concept of electronic commerce, its modalities and business models. Then, the historical evolution of the taxation of trade of goods will be examined, as well as the characteristics of the Brazilian federalism that may justify the disputes between the states. Afterwards, the legitimacy of this new tax levy will be scrutinized, along with the fiscal incentives granted to virtual establishments. Finally, the propositions to solve this conflict between the states will be evaluated.
29
Junior, Jorge Sylvio Marquezi. "Diferimento do ICMS no ordenamento jurídico brasileiro." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7059.
Full textAbstract:
Made available in DSpace on 2016-04-26T20:24:20Z (GMT). No. of bitstreams: 1
Jorge Sylvio Marquezi Junior.pdf: 1170232 bytes, checksum: 578c14542dc234b32a3b045ede767adf (MD5)
Previous issue date: 2016-03-10This scientific study focuses on the legal institution of deferral and its implications for the application of the constitutional non-cumulative principle, and also on the need for prior approval by CONFAZ of legal provisions on deferral. The main purpose is to demonstrate that by analyzing the linguistic term, deferral, in São Paulo state law, we can observe different legal institutions with different legal natures. That being said, if the Federal Constitution provides for that the non-cumulative principle does not apply only in the cases of exemption and non-imposition of taxes, the deferral provisions can only prevent the use of the credit by the taxpayer, if the mentioned deferral turns out to be an exemption institute or a non-imposition one. For this demonstration, it is necessary to analyze our legal system, the rule of law, and what is done in the light of constitutional principles of citizen consent, legality, property and non-cumulative. On the basis of these assumptions, deferral is being analyzed from the perspective of the tax incidence rule and the rule that provides the right to ICMS tax credit. The demonstration that under the word deferral there are different legal institutions, and that the right to tax credit can only be denied when the institute, despite the given name, is an exemption or a non-imposition, is contrary to the opinion our higher courts, because according to the majority of the court´s decisions all that is needed is that the previous operation is subject to deferral, so that the constitutional non-cumulative principle does not apply. Finally, based on these findings, I will analyze whether the approval by CONFAZ is mandatory or not when the legal term is deferral; Moreover, I will analyze each individual case where the rule employed the term deferral in order to determine the actual institute at stake, aiming at pondering over the compliance with the constitutional principles of legality and anteriority
O presente estudo científico tem como foco o instituto jurídico do diferimento e suas implicações na aplicação do princípio constitucional da não cumulatividade, bem como analisar a necessidade da prévia aprovação pelo CONFAZ das previsões legais sobre diferimento. Pretende-se demonstrar que, analisando o vocábulo diferimento, na legislação paulista, podemos encontrar institutos jurídicos diferentes com naturezas distintas. Desta feita, se a Constituição Federal somente permite que não incida o princípio da não cumulatividade nos casos de isenção e não incidência, as disposições do ordenamento que versem sobre o diferimento, da mesma forma, somente poderão impedir o aproveitamento do crédito por quem de direito, se nominado diferimento se refletir no instituto da isenção ou não incidência. Para tal demonstração é necessária a análise do nosso ordenamento jurídico, da norma jurídica e do ciclo de positivação do direito, o que se faz à luz dos princípios constitucionais do consentimento do cidadão, legalidade, propriedade e não cumulatividade. Com base em tais premissas, é que se analisa o diferimento sob a perspectiva da regra-matriz de incidência tributária e da regra-matriz que propicia o direito ao crédito do ICMS. A demonstração de que sob o vocábulo diferimento existem diferentes institutos jurídicos e, ainda, de que o direito ao crédito do imposto somente poderá ser negado quando o instituto, apesar do nome dado, for a isenção ou não incidência, segue na mão inversa do posicionamento majoritário de nossos tribunais superiores, pois, para grande parte das decisões, basta que a operação anterior esteja sujeita ao diferimento, para que o princípio da não cumulatividade seja afastado. Por fim, com base nas assertivas acima, analisaremos a necessidade ou não de aprovação, pelo CONFAZ, da norma jurídica a ser inserida, quando o vocábulo utilizado pela legislação for diferimento, bem como, analisaremos, em cada caso em que a norma inserida se vale do vocábulo diferimento, o real instituto jurídico ali existente, a fim de ponderar sobre a observância dos princípios constitucionais da legalidade e da anterioridade
30
Silva, Luiz Carlos Mello da. "ICMS, microempresa e extrafiscalidade em Santa Catarina." reponame:Repositório Institucional da UFSC, 1993. https://repositorio.ufsc.br/handle/123456789/106379.
Full textAbstract:
Dissertação (mestrado) - Universidade Federal de Santa Catarina. Centro de Ciencias JuridicasMade available in DSpace on 2013-12-05T20:18:26Z (GMT). No. of bitstreams: 0 Previous issue date: 1993Bitstream added on 2016-01-08T18:20:19Z : No. of bitstreams: 1 93254.pdf: 7023960 bytes, checksum: f79ced74c29cf8e817fc31b49e9639a3 (MD5)
A hipótese inicial desta pesquisa é a de que a microempresa traduz-se numa base de democratização da economia, fazendo jus a um tratamento jurídico diferenciado. Dentro deste universo, propomos como problema central a resposta à indagação se o tratamento fiscal à microempresa é adequado em Santa Catarina. Procedemos a uma pesquisa bibliográfica, histórica e legislativa. A metodologia caracterizou-se por um enfoque interdisciplinar, enquanto o método privilegiou a forma dedutiva de perquirição. Dividimos a exposição em três partes. Na primeira parte , verificamos as relações históricas entre o Estado e o domínio econômico, divisando as várias formas de organização da vida econômica. Estuda-se as principais doutrinas políticas e econômicas e a ligação destas com a tributação mudancista e o Direito Econômico. Na segunda parte, perquirimos sobre o instrumental jurídico e econômico da mudança social, onde são analisadas a política econômico da mudança social, onde são analisadas a política econômica, a política fiscal, a extrafiscalidade, a função promocional do Direito, o Direito Econômico e, finalmente, a ordem econômica constitucional. Na terceira parte, iniciamos com a discussão sobre a modernidade brasileira, especialmente no que tange à relação entre o federalismo e o ajuste fiscal. Por fim, debate-se a opção pela extrafiscalidade, no que respeita à tributação do ICMS sobre a microempresa e, em específico, a adequação ou não do tratamento fiscal diferenciado oferecido aos micro-empreendimentos em Santa Catarina. Como considerações finais, observamos que a disposição constitucional de favorecimento às microempresas (CF, art. 179) é corolário da importância dos pequenos negócios, atuando estes como aparelhos de redistribuição de renda e socialização do capital, além de permitirem maior flexibilidade e extensão física do processo econômico. Confirma-se a hipótese inicial desta pesquisa, isto é, de que as microempresas representam a base da democratização da economia, fazendo aos mecanismos jurídico-econômico-políticos de incentivação. Dentre os instrumentos de tratamento diferenciado à microempresa destaca-se, em importância, a concessão de benefícios fiscais do ICMS. Em Santa Catarina, a ordem constitucional também determinou a simplificação das obrigações tributárias e a redução escalonada ou a eliminação dos tributos, de sorte a estimular os micro-empreendimentos (CESC, art. 136, VI). Desde a revogação da Lei 6569/85, em 18 de abril de 1991, Santa Catarina não possui mais um Estatuto da Microempresa, resumindo-se a legislação específica, praticamentre, à Lei 8378/91, que dispõe sobre o tratamento diferenciado e simplificado da microempresa no campo do ICMS. Ao problema central desta pesquisa, podemos responder que, embora não de todo inadequada, a sistemática de tratamento jurídico diferenciado, em Santa Catarina, poderia ser aperfeiçoada, especialmente aprovando-se um novo Estatuto da Microempresa que contemple medidas como a ampliação do limite de receita bruta, para efeito de enquadramento como microempresa, bem como opte por um escalonamento no benefício de redução do ICMS.
31
Auzinger-Hotzel, Kathrin Michaela. "Information and Communication Technologies (ICTs) and Citizenship." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3334.
Full textAbstract:
Democracy depends on the civic and political engagement of individuals. Despite a growing body of research analyzing political engagement in the United States, little attention has been paid to the relationship between information and communication technologies (ICTs) and perceptions of citizens concerning civic participation. The purpose of this quantitative study was to examine the relationship between ICTs, perceptions of citizenship, and participatory preferences for 18- to 35-year-olds in the United States. Applying Olson's theory of collective action, the goal of the study was to understand how ICT use influenced changes in perceptions of citizenship between 2004 and 2014. A repeated cross-sectional design, pooling secondary data retrieved from the U.S. General Social Survey database, was used to answer the research questions on the effect of ICT use on perceptions and actions concerning citizenship and participation. The hypotheses were tested using multiple linear regression analysis. Study findings suggested that ICT use had no notable effect on changes in perceptions of citizenship. More specifically, results indicated that changes in perceptions and actions between 2004 and 2014 were not the result of ICTs, despite increasing ICT usage over the period. These findings indicate that ICTs are just tools, rather than agents of change. Acknowledging ICT use as a form of expression permits practitioners to deploy ICTs as tools to support civic engagement. Benefits from leveraging them as tools are likely to accrue individuals, society, and practitioners alike. The resulting implications for positive social change include increased participation as well as the adoption of democratic practices reflective of modern participatory demands and behaviors.
32
Jones, Kevin Allen. "Automated Coding, Billing, and Documentation Support for Endoscopy Procedures." The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1337018374.
Full text
33
Witsch, Esther Julia. "Vergleich der Funktion von ICOS-ICOS-L und CD28-CD80-CD86 in der Kooperation von T-Zellen mit dendritischen Zellen." [S.l.] : [s.n.], 2002. http://www.diss.fu-berlin.de/2003/22/index.html.
Full text
34
Gul, Nasreen. "The impact of information communication technologies on the performance of international joint ventures in relation to the communication and culture dynamics." Thesis, University of Salford, 2002. http://usir.salford.ac.uk/14693/.
Full textAbstract:
This study endeavoured to investigate the effects of Information Communication Technologies (ICTs) on the performance of International Joint Ventures (IJVs) by focusing on specific variables known to affect performance i. e. culture (national and corporate) and communication. Given the increasing use of ICTs in business processes this thesis focused on whether the utilisation of ICTs affected the communication and cultural dynamics within IJVs and whether any correlating effect on IJV performance occurred. Three research questions were developed, firstly, how ICTs impacted on communication between IN partners, secondly, how ICTs affected the cultural diversity that exists between partners and thirdly, if the use of ICTs in communication channels had any subsequent effect on IN performance. Research was undertaken using the multiple embedded case study approach allowing data to be linked to theory in an inductive and deductive process. The contextual setting was the European Telecommunications sector since it is a geographical area with an inherent cultural diversity and an industry with a significant number of IJVs. The sample selected focused on five IJVs created between UK and other EU partners during the time period 1995 to 1997. Data was collected primarily through the use of semi-structuredin terviews with directors of eachp arent company. Within and cross case analysis of the results enabled common themes and new ideas to emerge, indicating that the use of ICTs does affect communication channels and is dependent upon the importance of the interaction. Cultural diversity that exists between IJV partners is also affected but at a superficial level, however, results revealed that the use of ICTs does not enhance the performance of IJVs. Results also highlight unexpected findings, that of, two new variables affecting IJV performance which are a unique corporate culture and a common vision for the IJV.
35
NASCIMENTO, Jadiel da Silva. "Dispositivo para medição e controle da pressão do balonete das proteses traqueais." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18945.
Full textAbstract:
Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-05-30T13:57:02Z
No. of bitstreams: 2
license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5)
Dissertação versão impressão 11.07.16.pdf: 2713868 bytes, checksum: 1b43ccd8bfdd9e87e9ee0dc36497b916 (MD5)Made available in DSpace on 2017-05-30T13:57:02Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação versão impressão 11.07.16.pdf: 2713868 bytes, checksum: 1b43ccd8bfdd9e87e9ee0dc36497b916 (MD5) Previous issue date: 2016-02-29
O uso de ventilação artificial é indicado para indivíduos que apresentem, insuficiência ou falência respiratória, traumatismo crânio encefálico ou pacientes politraumatizados. As unidades de terapia intensiva (UTIs) são ambientes destinados ao atendimento de pacientes graves, com potencial risco de morte, que necessitam de atendimento ininterrupto, caracterizadas, muitas vezes, como um ambiente relacionado ao sofrimento e a morte. Sabe-se que nessas unidades é comum encontrar pacientes que necessitam de suporte ventilatório mecânico invasivo através de prótese traqueal. A pesquisa deve como objetivo desenvolver um equipamento específico para aferir e corrigir a pressão do balonete do tubo endotraqueal ou cânula de traqueostomia, e verificar o nível de conhecimento dos profissionais de saúde referente a pressão do balonete externo do tubo ou cânula traqueal. Trata-se de um estudo experimental, realizado no ano de 2015 no laboratório de instrumentação biomédica do Departamento de Engenharia Biomédica da Universidade Federal de Pernambuco (UFPE). O passo inicial para o desenvolvimento do equipamento foi a escolha do sensor de pressão de baixa intensidade, cuja a função primordial do sensor de pressão é transformar uma grandeza fisiológica (pressão) em uma grandeza elétrica (tensão). O equipamento desenvolvido é capaz de monitorar a pressão do cuff, em tempo real e de forma continua. O sistema de alarme sonoro e visual com três LEDs, cada uma com finalidades diferentes, sendo a LED verde responsável em informar que os valores estão dentro dos normais, a LED amarela indica que o valor da pressão se encontra fora dos limites máximo e mínimo estabelecidos como referência e a LED vermelha indicando pressão nula do cuff. O dispositivo criado nesta pesquisa pode monitorar de forma continua a pressão do cuff, e em tempo real sinalizar aos profissionais das UTIs que os valores pressóricos se encontram fora dos limites estabelecidos pelo profissional de saúde. A maioria dos profissionais das duas UTI utilizam técnica de mensuração da pressão do cuff de forma subjetiva com a palpação digital, ao mesmo tempo que realizam o ajuste de forma errada com a utilização da seringa, sem ter a precisão de ter corrigido a pressão para os valores correto
The use of artificial ventilation is indicated for individuals who have, failure or respiratory failure, cranial trauma or polytrauma patients. Intensive care units (ICUs) are environments used in the treatment of critically ill patients with potentially lifethreatening, which require uninterrupted service, characterized often as a related suffering and death environment. It is known that these units is common to find patients requiring invasive mechanical ventilation through tracheal prosthesis. Research should aim to develop specific equipment to measure and correct the pressure of the cuff of the endotracheal tube or tracheostomy tube, and check the level of knowledge of health professionals concerning the external pressure cuff tube or tracheal cannula. This is an experimental study carried out in 2015 in biomedical instrumentation laboratory of the Department of Biomedical Engineering at the Federal University of Pernambuco (UFPE). The initial step in the development of the equipment was the choice of low-level pressure sensor, whose primary function of the pressure sensor is to turn a physiological variable (pressure) into an electrical magnitude (voltage). The equipment developed is able to monitor the cuff pressure in real time and continuously. The audible and visual alarm system with three LEDs, each with different purposes, and the green LED charge to report that the values are within normal, the yellow LED indicates that the pressure value is outside the maximum and minimum limits as a reference and the red LED indicates zero pressure cuff. The device created in this research can monitor continuously the pressure of the cuff, and real-time signal to the ICU professionals that blood pressure values are outside the limits set by health professional. Most practitioners of the two ICUs use cuff pressure measurement technique subjectively by digital palpation while performing adjustment in the wrong way with the use of the syringe without having to precision have fixed pressure for correct values.
36
Ngodwana, Khanyisile. "Experiences of students regarding the use of Facebook for mentoring : a case of a writing centre." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12884.
Full textAbstract:
Includes bibliographical references.Over the last 15 years, many South African universities have established Writing Centres as places to provide academic writing support to their students. The services offered are mostly free and voluntary and as such, there are no strict regulations regarding who should use them, and how often they should visit. Consequently, writing centres especially the newly established ones struggle to monitor the progress of the students they have helped once they have left the place, or even reach students in the places where they continue to write in order to offer additional support to students, which could positively influence their writing self-efficacy. This design-based research case study reports on an intervention run by one such writing centre where social media, specifically Facebook due to its popularity among students, was explored as a technology that can be adopted to reach and offer help to students beyond the confines of its physical space.
37
Frimodig, Erik, and Johan Nordström. "ICAs ”Mina varor” : framgångsrik ”one-to-one marketing”?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-88379.
Full textAbstract:
”One-to-one marketing” är en marknadsföringsidé där relationen mellan kund och leverantör står i fokus. Den kunskap om en specifik kund som leverantören får via relationen kan användas för att utforma erbjudanden anpassade för just den kunden. Erbjudandena är ämnade att påverka relationen positivt och göra kunden lojal till leverantören. Nya tekniska hjälpmedel har medfört att information om kundens preferenser kan lagras och bearbetas för att därefter användas till att utforma dessaerbjudanden. ”One-to-one marketing” är dock förknippat med vissa svårigheter och problem. Ett specialanpassat erbjudande kan uppfattas felaktigt och integritetskränkande mot kunden och på såsätt påverka relationen negativt. Vi har studerat ICAs ”One-to-one marketing”-kampanj ”Mina varor” för att se huruvida denna stärker relationen till ICAs stamkunder eller om kampanjen inverkat negativt på relationen.Vi har utifrån en enkätundersökning kommit fram till att vårt urval av respondenter främst haft åsikter om utformningen av rabatterna. De problem som uppfattats av stamkunderna i denna undersökning har främst varit relaterade till att rabatterna uppfattats som konstiga och inte representativa.Uppsatsen indikerar på att detta bör förbättras för att kampanjen ska bli mer effektiv. Integritetsproblemet kommenterades endast av ett fåtal respondenter och har i denna uppsats inte visat sig som ett stort problem. Inga stora risker att relationen har försämrats med stamkunderna kan ses och undersökningen visade generellt positiva svar för ICAs del. Kampanjen kan dock förbättras genom mer representativa personliga rabatter samt att ICA med ytterligare dialog kan binda lojala kunder starkaretill relationen.
38
Franks, Erin. "Incentivizing Biodiversity Conservation: The Ecological ICMS in Brazil." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/377.
Full textAbstract:
This study evaluates the effectiveness of the ecological ICMS (ICMS-e) in the Brazilian Amazon, an intragovernmental transfer for incentivizing biodiversity conservation. Tax funds are passed from state governments to municipalities in proportion to the amount of protected area within their borders; biological reserves, sustainable use areas, and indigenous lands are all considered. Econometric analysis using a fixed effects model found that the policy had little positive effect on increasing protected areas compared to the significant negative influence of poor land tenure, agricultural influences, and lack of monitoring for illegal deforestation. However, the policy may increase municipal governments' acceptance of and support for protected areas, especially if combined with institutional support.
39
Spivey, David Jeremiah. "FDTD analysis of passive structures in RF IC'S." Honors in the Major Thesis, University of Central Florida, 2001. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/248.
Full textAbstract:
This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.Bachelors
Engineering
Electrical Engineering
40
Nelson, Daniel Earl. "Os créditos do ICMS no sistema tributário nacional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7483.
Full textAbstract:
O presente estudo analisa a previsão normativa dos créditos do contribuinte decorrentes da não-cumulatividade e da imunidade do Imposto sobre Circulação de Mercadorias e Prestação de Serviços de Transporte Intermunicipal e Interestadual e de Comunicação, bem como o tratamento dispensado pelos Tribunais Superiores sobre matéria. Embora o ICM já tenha sido previsto na EC nº 18/65, foi com a entrada em vigor da Constituição Federal, em 05 de outubro de 1988, que o tema ganhou significativo espaço no âmbito constitucional. A partir deste momento, várias discussões sobre o direito à utilização plena dos créditos de ICMS surgiram e demandaram o desenvolvimento pela doutrina e jurisprudência. Sob o aspecto infraconstitucional, dois momentos distintos marcam a evolução dos estudos. O primeiro na vigência do Convênio ICM 66/88. O segundo com a entrada em vigor da LC 87/96. As normas que prevêem o direito aos créditos de ICMS, a sua inserção no sistema jurídico brasileiro, e o estudo das decisões importantes sobre o tema são objeto desta dissertação.The purpose of this paper is to study legal aspects concerning taxcredits related to Value Added Tax - VAT (in Brazil called Imposto sobre Circulação de Mercadorias e Prestação de Serviços de Transporte Intermunicipal e Interestadual e de Comunicação- ICMS). Also, to focus on the way Superior Courts are deciding on the subject. Although brazilian VAT has been imposed since 1965, (Constitutional Amendment nº 18/65); with the new Constitution (October 5th, 1988), the subject gained constitutional importance. From then on, various discussions on the right to use the credit (fully) arrised and asked for new approaches by Courts and legal community. Under the Constitution, two different moments are approached in the study of the subject. First one, when the Agreement ICM 66/88 (Convênio 66/88) was in force. Secondly, when Statute nº 87/96 was published in September 13th, 1996. Statute nº 87/96 represents the fundamentals in terms of the brazilian - VAT. Therefore, Statutes concerning taxpayer VAT credits, it’s insertion in the brazilian Law system, and the decisions provided by the Superior Courts, are the main object of this study.
41
Miguel, Carolina Romanini. "Regimes especiais de ICMS: natureza jurídica e limites." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-04092014-165654/.
Full textAbstract:
O trabalho tem por objetivo analisar em que medida o Poder Executivo está autorizado pela Constituição Federal e pela lei estadual paulista a conferir a contribuintes do Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) tratamentos tributários diferenciados, mediante a expedição de norma individual e abstrata que modifique a sua regra-matriz de incidência ou a forma de cumprimento de obrigações instrumentais. Cumpre-nos examinar a legitimidade da concessão de regime especial diante dos princípios da legalidade, igualdade e devido processo legal. Esta análise pressupõe o exercício da função administrativa discricionária quando da identificação dos casos especiais nos quais o contribuinte encontra dificuldades para cumprir com suas obrigações tributárias sem prejuízo de sua atividade econômica. A preocupação é como compatibilizar a possibilidade de modificação do tratamento tributário aplicável a este contribuinte com (i) a regra-matriz de incidência do ICMS delineada no texto constitucional e veiculada pelo Poder Legislativo estadual e (ii) a manutenção da neutralidade do Estado e das condições de livre concorrência. Buscaremos examinar em quais condições normativas poderia o Poder Executivo Estadual conceder regimes especiais consensuais de tributação pelo ICMS.The work aims to analyze to which extent the Executive Branch is authorized by the Federal Constitution and by the São Paulo State law to grant to taxpayers of the State Value Added Tax (ICMS) special tax treatments upon the issuance of an individual and abstract rule that modifies the general legal provision on the levy of this tax or that modifies how to comply with the instrumental obligations. We shall examine the lawfulness of the concession of the special tax regime in view of principles of legality, equality and due process of law. This analysis assumes the exercise of discretionary administrative function when identifying the special cases in which the taxpayer finds it difficult to meet their tax obligations without jeopardizing its economic activity. The concern is how to reconcile the possibility of modifying the tax treatment applicable to that taxpayer with (i) the general legal provision on the ICMS levy outlined in the Constitution and enacted by the state Legislative Branch and (ii) maintaining the neutrality of the state and the free competition conditions. We will seek to examine in which normative conditions the State Executive Branch could grant consensual special ICMS tax regimes.
42
Júnior, Salvador Cândido Brandão. "Federalismo e ICMS: estados-membros em \"guerra fiscal\"." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-13112014-161700/.
Full textAbstract:
Diante do quadro federativo e da repartição de receitas tributárias delineadas na Constituição Federal, instalou-se no Brasil um clima de conflitos entre os Estados da Federação, utilizando-se dos tributos como instrumento. O Imposto sobre Operações Relativas à Circulação de Mercadorias e Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, conhecido como ICMS, foi atribuído pela Constituição Federal como de competência estadual. Com o argumento de exercício de sua autonomia, os Estados passaram a utilizar este imposto em busca de um aquecimento da economia local ao conceder incentivos fiscais de forma indiscriminada e sem a devida deliberação com os demais Estados, como exige a Constituição, com o objetivo de atrair investimentos privados com vistas ao desenvolvimento. Trata-se de um tributo plurifásico e não cumulativo, com repartição da arrecadação entre os Estados em operações ou prestações interestaduais. Com isso, quaisquer medidas unilateralmente adotadas por um Estado, não terão efeitos locais, mas nacionais. Por esta razão, a Constituição imprimiu diversas limitações e princípios para o exercício desta competência. Algumas limitações, em situações específicas, foram outorgadas para regulação por Lei Complementar e Resoluções do Senado Federal, como medida de uniformização do imposto. Sendo o ICMS um imposto que impacta as relações interestaduais, já que possui alta mobilidade da base tributável, o problema que se busca investigar é se a autonomia tão defendida pelos Estados representa liberdade de ação, ou se autonomia possui um conteúdo e limitações que devem ser observadas para seu exercício. Ainda, buscase a partir da leitura do texto constitucional, se e como os Estados e Distrito Federal estão habilitados a agir para intervir na economia, induzindo os agentes econômicos a tomarem decisões desejadas pelo ente estatal e se o incentivo fiscal é um instrumento para o desenvolvimento. Se positiva a resposta, dentro de quais parâmetros. A conclusão a que se chega é que autonomia dos entes federados não é sinônimo de liberdade. Autonomia significa, juridicamente, reger-se e governar-se por leis próprias nos termos da Constituição Federal. Sofre, portanto, limitações e é preenchida em seu conteúdo pelos princípios constitucionais e as demarcações de competências. Dentro deste quadro é que a autonomia será exercida sem peias ou necessidade de aval de outro ente político. Nestes termos, especificamente para a concessão de incentivos fiscais de ICMS, a Constituição exige deliberação prévia entre Estados e Distrito Federal, na forma em que estabelecer a Lei Complementar. Portanto, o primeiro limite da autonomia dos Estados para a concessão de incentivos fiscais está condicionada a esta deliberação. Ainda, caso o objetivo do incentivo fiscal seja induzir os agentes econômicos a realizarem investimentos em seus territórios, como instrumento na busca pelo desenvolvimento, além da deliberação dos Estados, é preciso observar as regras da Ordem Econômica e as demarcações de competência regulamentar para que o incentivo fiscal possa ser concedido. Apenas dentro destas molduras que a autonomia será exercida.Considering the federalism and the distribution of sub national tax revenues outlined in the Federal Constitution, a climate of conflict between the states of the federation, using taxes as an instrument, been causing disturbances in Brazil. The Tax on Circulation of Goods and Services of Interstate and Inter municipal Transportation and Communications, known as ICMS, was assigned by the Federal Constitution as a states tax. Arguing exercise of their autonomy, states began to use this tax in search of a warming of the local economy by giving tax incentives indiscriminately and without due deliberation with the other states, as required by the Constitution, with the goal of attract private investment with a view in growth and development. It is a value-added tax levied throughout the production chain with the breakdown of revenues among states in interstate operations. Therefore, any measure adopted unilaterally by a State, will have a national effect. With this concern, the Constitution prescribes several limitations and principles to exercising this taxation. Some limitations, were granted to regulation by Complementary Law and Resolutions of the Senate, as a issue of uniformity of tax. Being the ICMS a tax that impacts interstate relations, as it has high mobility of the tax base, the problem that seeks to investigate is whether the \"autonomy\" as advocated by States represents freedom of action, or if autonomy has a content and limitations that should be observed for their exercise. Still, analyzing the Constitution, intended note whether and how States are allowed to act to interfere in the economy, inducing economic agents to make decisions desired by the government and if the ICMS incentive is an instrument for development. If the answer is positive, in which parameters. The conclusion reached is that the autonomy of the sub national governments is not synonymous of freedom. Autonomy means, legally, is govern itself by its own laws under the principles and rules of Federal Constitution. Suffering, therefore, limitations and its content is filled by the constitutional principles and competences. Within this framework is that autonomy is exercised unfettered or need for approval of another political entity. Accordingly, specifically to grant ICMS tax incentives, the Constitution requires prior resolution between States, as a condition to establish the tax benefit. Therefore, this is a limitation of the States autonomy to grant tax benefits. Still, if the purpose of the tax incentive is to induce economic agents to make investments in their territories, as an instrument in the pursuit of development, besides the deliberation of states, they must observe the rules of the Economic Order and the demarcations of regulatory rules in order to the tax incentives to be provided. Only within these frames that autonomy will be exercised.
43
Fermanian, Carlos Alexandre Aguiar. "A arrecadaÃÃo do ICMS no estado do CearÃ." Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=5108.
Full textAbstract:
nÃo hÃDue to the growth of the tourism area and the searching for shore destinations with a important influence in economy, the State of Cearà is emphasized for its seeking due according to its comparative advantages and natural wealth. Among its main characteristics, the summer seazon is distinguished. Many are the reasons which brings a researcher to study the segment. It can be observed in this research that the seeking for the State of the Ceara as a destination grows proportionally. From econometrical regressions, the study analyzes the impact of the tourism in the collection of the ICMS from the State, analyzing unequals as the level of hotelkeeper occupation, tourist international demand and the tourist national demand. So this research desires to contribute in intention to make possible a directed publish-private politics to the tourist segment, believing faithfully in the natural capacity existent in the State of CearÃ.
Devido ao crescimento do setor turÃstico a procura por destinos litorÃneos com importante influÃncia na economia o Estado do Cearà destaca-se pela procura devido as suas vantagens comparativas e riquezas naturais. Dentre suas principais caracterÃsticas destaca-se o clima de verÃo. Diversas sÃo as razÃes que levam um pesquisador a estudar o segmento. Pode-se observar neste estudo que a procura pelo estado do Ceara como destino cresce em proporÃÃes. A partir de regressÃes econometricas este estudo analisa o impacto do turismo na arrecadaÃÃo do ICMS do Estado, analisando variÃveis como nÃvel de ocupaÃÃo hoteleira, demanda internacional turÃstica, demanda nacional turÃstica. Demonstrando assim a tendÃncia natural do estado no segmento turÃstico. Com isso, esta pesquisa deseja contribuir no intuito de viabilizar polÃticas pÃblico-privadas direcionadas ao segmento turÃstico, acreditando fielmente na capacidade natural existente no estado do CearÃ.
44
Lima, Francisco Dorneles. "The importance of ICMS revenue in the CearÃ." Universidade Federal do CearÃ, 2010. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4718.
Full textAbstract:
nÃo hÃReported the importance of ICMS in public revenue of the State of CearÃ. Describes and analyzes the Brazilian tax dispute, explain charge, such as the main source of funds to finance public spending. Emphasizes that the state of CearÃ, most financial income defined as income derives from public tax revenues. Of that amount, representing his own effort, show that the payments arising from the ICMS accounted for more than 94%, according to notes found in the years 2007 and 2008 timeframe of the research. Points out that in the period considered, the other tax jurisdiction of the State of Cearà are very modest in terms of revenue to the Treasury, except for minor significance with respect to IPVA. Justifies the supremacy of the ICMS is a direct function of its large base, the diversity of internal and interstate rates applied and the actual structure of taxation, covering the regimes of anticipation and replacement tax. There, in recent years, increasing tax revenues in CearÃ, a fact that is due to the growth of the main economic sectors in the state and improvement of the administration and tax collecting machine. Demonstrates relative significance of ICMS for municipal budgets, since the state is constitutionally obliged to pass on to the municipalities 25% of the collected tax. It remained also substantiated the importance of the ICMS, not only by their function or tax-raising, but by a range of usefulness that it is within the various government projects, and is much used as an instrument of economic policy of the State of CearÃ.
Relata a importÃncia do ICMS na receita pÃblica do Estado do CearÃ. Descreve e analisa a contenda tributÃria brasileira, contextualizando o tributo como a fonte principal de recursos para financiar o gasto pÃblico. Enfatiza que, no Estado do CearÃ, a maior parte dos ingressos financeiros definidos como receita pÃblica decorre da arrecadaÃÃo tributÃria. Dessa quantia, representando esforÃo prÃprio, mostra que os recolhimentos advindos do ICMS correspondem a mais de 94%, conforme anotaÃÃes verificadas nos anos de 2007 e 2008, marco temporal da pesquisa. Aponta que, no perÃodo considerado, os outros tributos de competÃncia do Estado cearense sÃo muito modestos em termos de arrecadaÃÃo para o erÃrio, excetuando-se ligeira significaÃÃo com relaÃÃo ao IPVA. Justifica que a supremacia do ICMS à funÃÃo direta da sua larga base de incidÃncia, da diversidade de alÃquotas internas e interestaduais aplicadas e da prÃpria sistemÃtica de tributaÃÃo do imposto, englobando os regimes de antecipaÃÃo e substituiÃÃo tributÃrias. Verifica, nos Ãltimos anos, crescente arrecadaÃÃo tributÃria no CearÃ, fato que se deve ao crescimento dos principais segmentos econÃmicos no Estado e ao aperfeiÃoamento da gestÃo e da mÃquina arrecadadora. Demonstra relativo significado do ICMS para os orÃamentos municipais, uma vez que o Estado estÃ, constitucionalmente, obrigado a repassar Ãs municipalidades 25% da arrecadaÃÃo do imposto. Restou, tambÃm, fundamentada a importÃncia do ICMS, nÃo sà por sua funÃÃo fiscal ou de arrecadaÃÃo, mas por um leque de serventia que ele representa dentro dos diversos projetos governamentais, sendo inclusive muito utilizado como instrumento de polÃtica econÃmica do Estado do CearÃ.
45
Rodrigues, Carla Regina Lohn. "A compensação de débitos de ICMS com precatórios." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8295.
Full textAbstract:
Made available in DSpace on 2016-04-26T20:27:49Z (GMT). No. of bitstreams: 1
Carla Regina Lohn Rodrigues.pdf: 676126 bytes, checksum: a69c2438e46fe9ce80684454a3e95fa1 (MD5)
Previous issue date: 2008-08-14The present study aims to study the possibility for ICMS debt compensation via past due precatory credits which were not honored by the owning entity. This study is divided into two parts. It explores a few system categories on the first one, highlighting some constitutional principles plus it also brings the constitutional outlines of the standard rules for ICMS incidence and the principle of non-cumulativeness; further it converses about the precatories and the releasing power given to these titles by the Constitutional Amendment 30. It so remains contextualized the possibility for ICMS debt compensation with precatories. In the second part a thought is presented regarding the possibility of compensation based on self-applicability of article 78 of the Ato das Disposições Constitucionais Transitórias. Therefore the main arguments are presented for such practice, which intends to advance onto the available mechanisms of the juridical system for the liquidation of tributary obligations
O presente trabalho tem por fim estudar a possibilidade da compensação de débitos de ICMS com créditos de precatórios vencidos e não honrados pela entidade devedora. O estudo divide-se em duas partes. Na primeira, explora algumas categorias de sistema, evidenciando alguns princípios constitucionais, traz ainda os contornos constitucionais da regra-padrão de incidência do ICMS e o princípio da não-cumulatividade; ademais discorre sobre os precatórios e sobre o poder liberatório conferido a esses títulos pela Emenda Constitucional n.º 30. Resta, assim, contextualizada a possibilidade de compensação de débitos de ICMS com precatórios. Na segunda parte, é apresentada uma reflexão acerca da possibilidade dessa compensação com base na auto-aplicabilidade do artigo 78 do Ato das Disposições Constitucionais Transitórias. Assim, são apresentados os principais argumentos para tal prática, que pretende avançar nos mecanismos disponíveis no sistema jurídico para a liquidação de obrigações tributárias
46
Oliveira, André Felix Ricotta de. "Regra-matriz do direito ao crédito de ICMS." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9037.
Full textAbstract:
Made available in DSpace on 2016-04-26T20:30:23Z (GMT). No. of bitstreams: 1
Andre Felix Ricotta de Oliveira.pdf: 1197244 bytes, checksum: 4f73d9c09622166e217b055584632964 (MD5)
Previous issue date: 2010-06-01The present study deals with the principle of non-cumulative tax as a guide for the tax on Circulation of Goods and Services (ICMS), on Interstate and Intercity transport services assessing its strong axiomatic content and the influence it presents on ICMS systematic. As the non-cumulative basis is dully guaranteed by the Federal Constitution, we have used the teachings by Professor Prof. Paulo de Barros Carvalho to build the headrule of being entitled to ICMS credit to organize the raw constitutional text and to propose a better understanding of the message that is present in the constitutional principle of the noncumulative tax. The head-rule of incidence in a methodological instrument that organizes the raw text of the positive law and forms a structured understanding of the rule of law, through the criteria present in the assumptions and in the consequent rule, it is a sub product of the theory of the rule of law, which brings significant outcomes to those interpreting and applying law. Thus, using the present methodical and scientific instrument, we have established not only the head-rule of the right to ICMS credit but also the head-rule of ICMS credit, which enabled to demonstrate that at different times, they lead to different legal effects, and for the first to occur, the last is essential. After building these two constitutional rules, we apply them on practical issues referring to ICMS credit so we can assess which criteria and constitutional contents have been observed and respected by the legislator and by the Tax Administration
O presente trabalho cuida do estudo do princípio da não cumulatividade como vetor do imposto sobre operações de circulação de mercadorias, sobre prestações de serviços de transportes interestadual e intermunicipal e de comunicação ICMS, verificando o seu forte conteúdo axiológico e a influência que exercer na sistemática do ICMS. Como a norma da não cumulatividade está devidamente positivada na Constituição Federal, utilizamos os ensinamentos do professor Paulo de Barros Carvalho para construir a regra-matriz do direito ao crédito do ICMS para organizar o texto bruto constitucional e propor uma melhor compreensão da mensagem presente no princípio constitucional da não cumulatividade. A regra-matriz de incidência é um instrumento metódico que organiza o texto bruto do Direito positivo e concebe uma compreensão estruturada da norma jurídica, através dos critérios presentes na hipótese e no consequente da norma, sendo um subproduto da teoria da norma jurídica, que traz significantes resultados para o interprete e para o aplicador do direito. Assim utilizando este instrumento metódico e cientifico, estabelecemos não só a regra-matriz do direito ao crédito do ICMS como também a regra-matriz do crédito do ICMS, o que nos permitiu demonstrar que ocorrem em momentos distintos, geram efeitos jurídicos diferentes, mas sendo esta ultima essencial para a incidência da primeira. Com a construção destas duas normas constitucionais, aplicamos-as sobre questões práticas referentes ao crédito de ICMS, para podermos analisar quais os critérios e conteúdos constitucionais estavam sendo observados e respeitados pelo legislador infraconstitucional e pelo fisco
47
Condé, Fabiana Guimarães Dunder. "A redução da base de cálculo do ICMS." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9045.
Full textAbstract:
Made available in DSpace on 2016-04-26T20:30:24Z (GMT). No. of bitstreams: 1
Fabiana Guimaraes Dunder Conde.pdf: 1178294 bytes, checksum: f9b7f5249e81fbfe5fb09150d9262ff2 (MD5)
Previous issue date: 2010-06-09The tax levied on sales and services ICMS set forth in article 155, paragraph 2, of the Brazilian Federal Constitution is one of the most relevant taxes in Brazil on account of its high collection power. Such tax contemplates some matters subject to application; however, the common core of all of such matters is the principle of noncumulativeness, which authorizes taxpayers to use the credit of the ICMS levied on a preceding transaction in order to offset such tax in the subsequent phase. As it is a compulsory and self-applicable rule, such concept is a true guarantee of the parties against tax imposition. Nevertheless, there are exceptions. Pursuant to the Brazilian Federal Constitution, transactions which are exempt or are not subject (immune) to ICMS do not generate credit subject to offset in the following phase, and also annul the credit upon entry. The major debate lies in the fact that the reduction of the ICMS tax basis has to belong to the kind of tax exemption in order to cause the annulment of the credit upon entry. There are no doubts that it does not apply to this doctrine because in this doctrine there is no obligation of payment of the tax, whereas in that doctrine, there is such obligation. Then, what can be concluded is that there are different ways to grant tax benefits: in one way, the tax obligation remains, and this includes a reduction in the tax basis; in the other way, the tax obligation does not remain, which is an event of tax exemption. Therefore, the recent decision from the Federal Supreme Court is not lawful from a scientific standpoint inasmuch as it accepted the reduction in the tax basis as a kind of partial exemption, thereby creating a new constitutional exception to the principle of non-cumulativeness of the ICMS and violating the principle of Legal Security
O imposto incidente sobre a operação de circulação de mercadoria ICMS previsto no artigo 155, § 2º, da Constituição Federal do Brasil, é um dos tributos de maior relevância, dado o seu elevado poder arrecadador. Este imposto contempla algumas materialidades possíveis de incidência, todavia, o núcleo comum a todas elas é a não-cumulatividade do ICMS. O princípio da não-cumulatividade autoriza o contribuinte a se creditar do ICMS incidente na operação anterior, para a compensação desse tributo na etapa subsequente. Por se tratar de norma cogente e autoaplicável, tal preceito se afigura como verdadeira garantia dos sujeitos frente à imposição tributária. Entretanto, há exceções. Nos moldes da Lei Fundamental, as operações isentas ou não-sujeitas (imunes) ao ICMS não possibilitam o creditamento do imposto passível de compensação na etapa seguinte e, ainda, anulam o crédito da entrada. A grande discussão reside no fato da redução da base de cálculo do ICMS subsumir-se ou não à espécie de isenção tributária, de modo a provocar a anulação do crédito da entrada. Não há dúvida que não se amolda ao conceito de isenção tributária porque, nesta hipótese, não há a obrigação de recolhimento do tributo. Então, conclui-se pela existência de formas distintas de concessão de benefícios fiscais: numa permanece a obrigação tributária e, aqui, insere-se a redução da base de cálculo; noutra, não, hipótese de isenção tributária. Por isso, não é legítima, do ponto de vista científico, a recente decisão do Supremo Tribunal Federal que admitiu a redução da base de cálculo como espécie de isenção parcial, porquanto criou nova exceção constitucional ao princípio da nãocumulatividade do ICMS, maculando o primado da Segurança Jurídica
48
Walls, Eamonn. "The perceived relation between ICTs and social good." Thesis, University of Southampton, 2017. https://eprints.soton.ac.uk/417986/.
Full textAbstract:
ICT4D (information and communication technologies for development) is the idea that ICTs have some kind of relation to development. This thesis will present an agnostic and parsimonious approach to development referred to as social good. Social good is the idea that it is possible and desirable to make the world a better place. This thesis will defend the following Conjecture: ‘ICTs often do not contribute to social good.’ A growing body of academic literature has argued the opposite of the thesis Conjecture: that ICTs do actually contribute to development. 3 research questions consider the following: how social good is understood in SGOs, what ICTs are observed in SGO services, and what is the relation between ICTs and social good, as these terms of reference are understood by SGO stakeholders. An ethnography was undertaken with 5 social good organisations in Southampton. Data collection made use of 3 methods (documentation, field notes, interviews), and qualitative data analysis was undertaken using the grounded theory methodology. The findings from the SGO ethnographic grounded theory suggest that SGO stakeholders considered that ICTs can, should, and often do not contribute to social good, as these terms of reference are understood by them. This thesis argues that evidence from the literature, combined with the findings from the SGO ethnographic grounded theory, together present a robust defence of the Conjecture. While the Conjecture is not proved to be true, there are reasonable grounds to doubt that the Conjecture is false.
49
Fermanian, Carlos Alexandre Aguiar. "A arrecadação do ICMS no Estado do Ceará." reponame:Repositório Institucional da UFC, 2008. http://www.repositorio.ufc.br/handle/riufc/5514.
Full textAbstract:
FERMANIAN, Carlos Alexandre Aguiar. Arrecadação do ICMS no estado do Ceará. 2008. 31f. Dissertação (mestrado profissional) - Programa de Pós Graduação em Economia, CAEN, Universidade Federal do Ceará, Fortaleza-CE, 2008.Submitted by Mônica Correia Aquino (monicacorreiaaquino@gmail.com) on 2013-08-05T21:28:29Z No. of bitstreams: 1 2008_dissert_caafermanian.pdf: 137009 bytes, checksum: d760722ea54bde2d73cfe02b5199b71e (MD5)
Approved for entry into archive by Mônica Correia Aquino(monicacorreiaaquino@gmail.com) on 2013-08-05T21:28:44Z (GMT) No. of bitstreams: 1 2008_dissert_caafermanian.pdf: 137009 bytes, checksum: d760722ea54bde2d73cfe02b5199b71e (MD5)
Made available in DSpace on 2013-08-05T21:28:44Z (GMT). No. of bitstreams: 1 2008_dissert_caafermanian.pdf: 137009 bytes, checksum: d760722ea54bde2d73cfe02b5199b71e (MD5) Previous issue date: 2008
Due to the growth of the tourism area and the searching for shore destinations with a important influence in economy, the State of Ceará is emphasized for its seeking due according to its comparative advantages and natural wealth. Among its main characteristics, the summer seazon is distinguished. Many are the reasons which brings a researcher to study the segment. It can be observed in this research that the seeking for the State of the Ceara as a destination grows proportionally. From econometrical regressions, the study analyzes the impact of the tourism in the collection of the ICMS from the State, analyzing unequals as the level of hotelkeeper occupation, tourist international demand and the tourist national demand. So this research desires to contribute in intention to make possible a directed publish-private politics to the tourist segment, believing faithfully in the natural capacity existent in the State of Ceará.
Devido ao crescimento do setor turístico a procura por destinos litorâneos com importante influência na economia o Estado do Ceará destaca-se pela procura devido as suas vantagens comparativas e riquezas naturais. Dentre suas principais características destaca-se o clima de verão. Diversas são as razões que levam um pesquisador a estudar o segmento. Pode-se observar neste estudo que a procura pelo estado do Ceara como destino cresce em proporções. A partir de regressões econometricas este estudo analisa o impacto do turismo na arrecadação do ICMS do Estado, analisando variáveis como nível de ocupação hoteleira, demanda internacional turística, demanda nacional turística. Demonstrando assim a tendência natural do estado no segmento turístico. Com isso, esta pesquisa deseja contribuir no intuito de viabilizar políticas público-privadas direcionadas ao segmento turístico, acreditando fielmente na capacidade natural existente no estado do Ceará.
50
Behlilovic, Haris, and Arcos Herney Lopez. "Manuellt orderplock på ICAs Frukt och Grönt Avdelning." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22535.
Full text