1,720,956 research outputs found

    A redução da jornada de trabalho para agentes públicos pessoas com deficiência

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    O presente artigo tem por objetivo identificar o alcance do art. 98, §2º e §3º, da Lei 8.112/90 que trata do direito dos Servidores Públicos Federais, pessoas com deficiência, a reduzirem sua jornada de trabalho, sem desconto remuneratório ou compensação de horários, bem como quando cônjuges, pais ou responsáveis por Pessoa com Deficiência. O problema estabelecido se traduz em saber se este direito alcança todos os Agentes Públicos da Administração Pública brasileira, vale dizer: Servidores Públicos com vínculo estatutário ou celetista e se também abrange aqueles ligados a outras esferas de Estado, conforme decisões do Poder Judiciário

    O papel do Supremo Tribunal Federal (STF) na regulamentação do ITCMD sobre heranças e doações localizadas no exterior: uma análise pós reforma tributária (EC 132/2023)

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    CRFB/88 determined that the incidence of ITCMD on inheritances and donations from abroad would occur through the publication of a Complementary Law, to be published by the Union, however, this was never published. Due to the existence of several state laws - these justified by the additional competence of the States in the absence of Federal Law -, the Federal Supreme Court (STF) declared the incidence of the ITCMD on inheritances and donations located abroad unconstitutional. At a later date, the Tax Reform (EC 132/2023) brought new provisional rules for the institution of the aforementioned tax.In view of this, the research problem focuses on verifying the role of the Federal Supreme Court (STF) in regulating the ITCMD on inheritances and donations located abroad, the importance of the Complementary Law to Tax Law and analysis of said tax after the Tax Reform (EC 132/2023), bringing as objectives the understanding of the role of the Federal Supreme Court (STF), in addition to understanding the importance of the Complementary Law to Tax Law and analysis of the transitional rule contained in the text of the Tax Reform (EC 132/2023) regarding the incidence of ITCMD on inheritances and donations from abroad. To this end, the inductive method was used, through bibliographic and jurisprudential research on the topic, with the help of records. From what can be seen, there was no enactment of the Complementary Law on the ITCMD on inheritances and donations from abroad, a fact that could generate legal uncertainty, new judicialization of the matter and negative financial impacts on the public coffers.A CRFB/88 determinou que a incidência de ITCMD sobre heranças e doações advindas do exterior se daria por edição de Lei Complementar, a ser editada pela União, contudo, nunca houve edição desta. Em razão da existência de diversas leis estaduais - estas justificadas pela competência suplementar dos Estados frente à ausência de Lei Federal -, o Supremo Tribunal Federal (STF) declarou inconstitucional a incidência do ITCMD sobre heranças e doações localizadas do exterior. Em momento posterior, a Reforma Tributária (EC 132/2023) trouxe novas regras provisórias para instituição do referido imposto. Diante disso, o problema da pesquisa concentra-se na verificação do papel do Supremo Tribunal Federal (STF) na regulamentação do ITCMD sobre heranças e doações localizadas no exterior, a importância da Lei Complementar para o Direito Tributário e análise do referido tributo após a Reforma Tributária (EC 132/2023), trazendo como objetivos o estudo do papel do Supremo Tribunal Federal (STF), além da compreensão da importância da Lei Complementar ao Direito Tributário e análise acerca da regra transitória constante  no texto da Reforma Tributária (EC 132/2023) quanto a incidência de ITCMD sobre heranças e doações advindas do exterior. Para tanto, utilizou-se do método indutivo, por meio de pesquisa bibliográfica e jurisprudencial acerca do tema, com auxílio de fichamentos. Pelo que se observa, ainda não houve a edição de Lei Complementar para tratar acerca do ITCMD sobre heranças e doações advindas do exterior, fato que pode gerar insegurança jurídica, nova judicialização da matéria e impactos financeiros negativos aos cofres públicos

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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
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