1,720,953 research outputs found
Entidades gestoras de sistemas integrados de gestão de fluxos específicos de resíduos: Estudo da isenção de IRC prevista no artigo 53.º do Estatuto dos Benefícios Fiscais
No full textAs políticas relativas à gestão de resíduos em Portugal têm vindo a acompanhar a política
ambiental da União Europeia, que tem definido como elementos-chave a gestão dos resíduos
de uma forma ambientalmente correta e a utilização dos materiais secundários que contêm.
Além de alinhado com as Diretivas da UE, Portugal teve também uma importante
participação na conceção da Agenda 2030, na qual se encontram identificados os 17
Objetivos de Desenvolvimento Sustentável (ODS).
Nesse âmbito, foram introduzidas normas relativas à gestão eficiente dos recursos e dos
resíduos, estipulando objetivos e metas que reforçam a ação de Portugal no sentido das
concretizações dos ODS e ainda medidas que visam alavancar e apoiar projetos focados na
transição verde.
Nesta dissertação, é analisado o benefício fiscal previsto no 53.º do Estatuto dos
Benefícios Fiscais (EBF), destinado, exclusivamente, a entidades gestoras de sistemas
integrados de gestão de fluxos específicos de resíduos. Estas entidades, enquadradas no
âmbito da política ambiental, têm por objetivo garantir, nomeadamente a estruturação de
uma rede de recolha seletiva, o financiamento dos custos de triagem, armazenagem,
transporte, tratamento e valorização dos resíduos de embalagens depositados nas redes de
recolha seletiva e o cumprimento de metas de recolha e objetivos mínimos de valorização , nos termos da Lei n.º 52/2021 de 10 de agosto. O principal objetivo deste trabalho é concluir
acerca da importância deste benefício fiscal para as entidades, quer a nível da vantagem
fiscal obtida quer ao nível da sua contribuição para o crescimento e aprimoramento das
atividades desenvolvidas em linha com a concretização dos ODS. Pretende-se ainda a aferir
a eficiência e ou eficácia deste benefício enquanto política fiscal.
Através da análise normativa, assente numa análise da legislação fiscal relacionada com
o tema em apreço e a análise dos indicadores de desempenho das entidades gestoras,
publicados nos relatórios anuais de atividades foi possível concluir que é pertinente manter
o benefício fiscal.
Aproveitado para responder à questão de investigação, aferiu-se que o benefício estudado
é importante para as entidades elegíveis, por um lado, porque se verificou que as entidades
acedem a um número extremamente reduzido de benefícios ficais (3) sendo este o que tem
maior peso a nível de despesa fiscal e, por outro lado, esta isenção desempenha um papel
fulcral no apoio à gestão ambiental sustentável das entidades que, em linha com as politicas
ambientais na legislação fiscal, é reconhecida como uma ferramenta que permitiu aumentar
a capacidade das entidades em investir em áreas que promovem a expansão e aprimoramento
da atividade desenvolvida que se traduz numa gestão de resíduos mais eficiente e
ambientalmente correta.10000-01-0
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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