570 research outputs found

    Tax Systems and Tax Reforms in Latin America

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    [No abstract available]154182Afonso, J.R.R., Araújo, E.A., Municipal Organization and Finance: Brazil (2006) Local Governance in Developing Countries, , Shah, A. (ed.) Washington, DC, The World BankAfonso, J.R.R., Barbosa Meirelles, B., Carga Tributária Global no Brasil, 2000/2005: Cálculos Revisitados (2006) Cadernos NEPP/Unicamp, (61). , Unicamp, CampinasAfonso, J.R.R., Rezende, F., Brazilian Federalism: Facts, Challenges, and Perspectives (2006) Federalism and Economic Reform: International Perspectives, , Wallack, J. S. and Srinivasan, T. N. (eds) New YorkAraújo, E.A., Análise das Contribuições Sociais no Brasil (2005) Brasília, , CEPALCampodonico, J.B., De Mello, L., Kirilenko, A., (2006) The Rates and Revenues of Bank Transaction Taxes, , OECD Working Paper n. 494, Paris, OECDDain, S., A Economia Política da Reforma Tributária de 2003 (2005) Econômica, 7 (2), pp. 293-318. , Rio de JaneiroSimplificando o Brasil: Tributação e Gastos Públicos (2006) Caderno Fecomercio de Economia, (11). , Fecomercio, Federação do Comércio do Estado de São Paulo, n., São Paulo(2006) Miséria, Desigual-dade e Estabilidade: O Segundo Real, , Fundação Getúlio Vargas FGV, Centro de Políticas Socias, September., Getúlio Vargas Foundation, Rio de JaneiroPesquisa de orçamentos familiares 2002-2003: primeiros resultados: Brasil e grandes regiões (2004) IBGE - ordenação de Índices de Preços, , Rio de Janeiro, IBGE(2001) Government Finance Statistics Manual 2001, , Washington, DC, IMF(2006) Government Finance Statistics Yearbook, , Washington, DC, IMF 2005Consolidação da Declaração do Imposto de Renda da Pessoa Jurídica 2004 (2006) Estatísticas Tributárias 11, , Internal Revenue Department, Brasília, SRFCarga Tributária no Brasil 2005 (2006), Estudo Tributário n. 15, Brasília, Ministério da FazendaSerra, J., Afonso, J.R.R., (2006) Uma Visão Panorâmica do Federalismo Fiscal no Brasil, , mimeoVarsano, R., Subnational Taxation and Treatment of Interstate Trade in Brazil: Problems and a Proposed Solution (1999) Conference, , The World Bank, Valdivia, ChileVarsano, R., Pereira, T., Araújo, E.A., Silva, N., Ikeda, M., (2001) Substituindo o PIS e a COFINS - e por que não a CPMF? - por uma Contribuição Não-cumulativa, , IPEA, Texto para Discussão n. 832, Rio de Janeiro, IPEAVianna, S.W., Magalhães, L.C.G., Silveira, F.G., Tornich, F.A., (2000) Carga Tributária Direta Indireta sobre as unidades familiares no Brasil: Avaliação de sua incidência nas Grandes Regiões Urbanas em 1996, , IPEA, Texto para Discussão n. 757, Brasíli

    Changes in B cell antigen expressions in the elderly

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    PO-0999 Changes in B cell antigen expression in the elderly Ginaldi L, De Martinis M, D’Ostilio A, Marini L, Loreto MF, Profeta VF,* Quaglino D Department of Internal Medicine and Public Health, University of L’Aquila, *Ser. T ASL Teramo, Italy The involvement of the B cell compartment during senescence plays an important role in the development of the immune dysfunction (e.g. hypergammaglobulinemia, autoantibody production and impaired responses to immunisations). In order to identify specific antigen expression changes on B lymphocytes which may contribute to the immune deficiency in the elderly, we investigated, by triple staining flow cytometry, the level of expression of some constitutive surface markers (HLA-DR, CD19, CD20) and of a series of adhesion molecules (CD49b, CD49d, CD50, CD62L) on B lymphocytes from 23 healthy elderly individuals (82-100 years old, mean age 92) compared to 13 healthy young donors (20-50 years old, mean age 31). All aged donors fullfilled the admission criteria for gerontological studies proposed by the Senicor Protocol. Both percentage and absolute number of B lymphocytes (CD19+ and CD20+ cells) were significantly decreased in the elderly compared to young donors. The absolute number of B cells expressing the adhesion molecules CD49b and CD49d was lower in elderly individuals, as well as the percentage value of B cells expressing the adhesion molecules CD50 and CD62L. The percentage and absolute number of B cells coexpressing the CD5 antigen was decreased in elderly subjects. The CD20 expression antigen was increased on B lymphocytes coexpressing the CD49b and CD49d in elderly donors compared to young subjects. Also the CD5 density on B cells from old donors was slightly increased compared to controls. No differences were detected in the expression of CD19, CD50, CD49b, CD49d, CD62L and HLA-DR molecules on B lymphocytes. Quantitative flow cytometry may be of value in the elderly both for clinical and biological studies. The study of antigen density changes on B cells in the elderly may allow a better understanding of the humoral immune defects observed in these subjects and provide insights into the functional defects of the B cell compartment characterising immunosenescence

    Testing the charged adatom model onto the Sn1-x/Si(111) (root 3 x root 3)R30 degrees alloy with high resolution core level spectroscopy

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    Synchrotron radiation high resolution core level spectroscopy has been used to investigate the 1/3 monolayer (ML) Sn1-x/Si-x(111) (root3 x vroot3)R30degrees solid solution at well-defined values of the mutual surface concentration of the Sn and Si adatoms (x = 0.24 and x = 0.40) as a function of temperature (100-300 K). For 24% Si adatoms at the surface there is low energy electron diffraction (LEED) evidence of a nascent 3 x 3 lowering of the surface symmetry at 100 K. Despite this evidence core level spectroscopy data do not show any signature of the nascent phase transition. Our evidence is in agreement with the analogous observation of no significant spectral changes at reduced temperature of the core level spectra of the isoelectronic and isostructural 1/3 ML Sn/Ge(111) surface

    Mechanism of the short range ordering in a 2D binary alloy

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    Direct comparison of scanning tunneling microscopy (STM) and high-resolution core level photo-emission experiments provides a rationale for the mechanism of short range ordering in a two-dimensional (2D) binary alloy (1/3 monolayer (ML) Sn(1-x)Six/Si(1 1 1)-(root3 x root3)R30degrees). The host pure Sn metal surface (x = 0) results partitioned into two classes (2/9 and 1/9 ML) of ad-atoms occupying non-equivalent T-4 Sites. Sn substitution with Si ad-atoms preferentially takes place at the majority type adsorption sites. This occurrence explains the atomic intermixing and the short range ordering directly observed with STM and typical of a wide class of 2D binary alloys. (C) 2002 Elsevier Science B.V. All rights reserved

    HIV antibody screening and confirmatory testing of Italian blood donors. One-year experience of a reference center

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    During the first year (1986) of blood donor screening for antibody to HIV, 201,750 subjects were tested in 40 blood banks of Lombardia (Italy). All sera repeatedly positive by ELISA were submitted to our reference center for confirmation by Western blot (WB). Only 40 (0.02%) of 286 repeatedly reactive donors were positive by WB, whereas another 45 (0.022%) gave atypical antibody reactivities on WB, mainly directed against HIV core proteins. Of the 16 donors with inconclusive WB results followed for 4-12 months, 3 developed a full-blown antibody response, 5 maintained the anti-core reactivity throughout the follow-up period, and 8 lost all reactivities. The use of recombinant env and core antigen ELISAs seems to decrease the proportion of sera with inconclusive WB reactions, and to identify as true positive all seroconverting donors in advance of the WB test. The large majority (35 out of 40) of WB-positive donors and all seroconverters for antibody to HIV admitted to belong to a group at risk for AIDS. Among the 19 first-time donors with HIV infection, we found 3 subjects with serological evidence of LAV-2 infection. We describe also the diagnostic and ethical issues when a donor notification policy is based on WB confirmatory procedures

    Injected Anchors For The Seismic Retrofit Of Historical Masonry Buildings: Experimental Study On Brick Masonry

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    The paper reports the results of a research on the behaviour of injected anchors in historical masonry under cyclic loads. Tests in laboratory with masonry specimens (bricks and mortar with low characteristics to replicate a real historical masonry) were conducted to analyse the response of steel anchors injected with a special sock and with different sorts of mortar (cement and lime based). The test benches replicate the real condition of the use of these anchors: to connect masonry panels (T and L connections) or to anchor steel ties to contrast the arch thrust. Monotone and cyclic pull out tests were conducted on short and long anchors (injected orthogonally and lengthwise to the masonry main plane) to compare the results and to define the loss of strength under cyclic loads for different situations. The results allowed to obtain: 1) construction of load-displacement graphs, up to the maxi- mum load value (maximum strength) of each anchor and the related displacement; 2) steel bar deformation graphs on the length of the anchors (thanks to the strain gauges installed on steel bars) at different values of load and under cyclic loads; 3) qualitative bond stress curve derived from the steel bar strains, which allowed to investigate the behavior of the anchors along the bar length under cyclic loads
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