1,720,953 research outputs found
Imposto seletivo: controle da extrafiscalidade mediante princípios e análise de impacto regulatório
No full textO Imposto Seletivo, previsto pela Emenda Constitucional n° 132/2023, é imposto com finalidade extrafiscal, caracterizando-se por uma intervenção do Estado sobre o Domínio Econômico via indução, promovendo desestímulo aos contribuintes quanto ao consumo de bens e serviços prejudiciais à saúde e ao meio ambiente. Trata-se de previsão com conceitos jurídicos indeterminados, abrindo margem de livre apreciação ao legislador complementar – em sua função de edição de normas gerais de Direito Tributário – para definir os bens e serviços considerados prejudiciais à saúde e ao meio ambiente, dentro dos limites constitucionais e legais. Com efeito, diante da existência de riscos da tributação extrafiscal, a qual pode ser indevidamente utilizada para outros fins, ferir garantias fundamentais dos contribuintes ou ser inefetiva, faz-se necessária a observância de princípios constitucionais e o controle dos efeitos da medida. Assim, defende-se, neste trabalho, a necessidade de observância tanto dos princípios da Ordem Econômica, por se tratar de intervenção do Estado sobre o Domínio Econômico, quanto aos princípios do direito tributário, por manter o Imposto Seletivo a sua natureza tributária. Nesse sentido, como parâmetros de controle da extrafiscalidade, deve-se observar o princípio da igualdade; da capacidade contributiva; da proibição de efeito de confisco; da proporcionalidade; e da razoabilidade. Ademais, para que haja controle da finalidade e dos efeitos do Imposto Seletivo, defende-se a aplicação da Análise de Impacto Regulatório, instrumento utilizado para estabelecer informações sobre os efeitos de medidas regulatórias em termos de custos e benefícios. Afinal, auxilia os reguladores na instituição da regulação e permite constante monitoramento da medida, gerando reforço à legitimidade das instituições reguladoras, além de permitir o controle da observância de princípios como igualdade, proibição do efeito de confisco, proporcionalidade e razoabilidadeThe Selective Tax, provided for by Constitutional Amendment No. 132/2023, is imposed for extrafiscal purposes, characterized by State intervention in the Economic Domain through induction, promoting discouragement among taxpayers regarding the consumption of goods and services harmful to health and the environment. This provision involves concepts with indeterminate legal definitions, allowing for a wide discretion to the complementary legislator - in its function of issuing general rules of Tax Law - to define the goods and services considered harmful to health and the environment, within constitutional and legal limits. Therefore, given the risks of extrafiscal taxation, which can be improperly used for other goals, violates fundamental guarantees of taxpayers, or be ineffective, it is necessary to observe constitutional principles and control the effects of the measure. Thus, this work argues for the need to observe both the principles of Economic Order, as it involves State intervention in the Economic Domain, and the principles of tax law, as the Selective Tax maintains its tax nature. In this sense, as parameters for controlling extrafiscality, the principle of equality; capacity to contribute; prohibition of confiscation; proportionality; and reasonableness must be observed. Furthermore, in order to control the purpose and effects of the Selective Tax, the application of Regulatory Impact Analysis is advocated, an instrument used to establish information on the effects of regulatory measures in terms of costs and benefits. Ultimately, it assists regulators in establishing regulation and allows for constant monitoring of the measure, reinforcing the legitimacy of regulatory institutions, and enabling the control of compliance with principles such as equality, prohibition of confiscation, proportionality, and reasonableness18
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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