1,720,973 research outputs found
O Suporte para livros digitais como insumo equiparável ao papel para efeitos tributários: análise de caso do recurso extraordinário 330.817 do STF
No full textElectronic books along with their supports have become more present nowadays,
based on technological advances over time, however, the discussion arose whether,
as well as physical books and their basic inputs, e-books and its readers, called e readers, would benefit from cultural tax immunity, with the purpose of reducing their
costs and spreading culture through this medium. In this sense, the present work has
as object a study on the institute of tax immunity aimed at the constitutional
guarantee of access to culture, with the purpose of defending the cheapening of
digital book supports from the granting of tax protection, in order to disseminate ,
more and more, this right through books, through the case study RE 330.817 / RJ.
RE 330.817 performed an expansive interpretation of art. 150, VI, “d”, of the Brazilian
Federal Constitution, according to the evolution of society, granting tax immunity for
digital books and their respective supports, provided that they have the exclusive
purpose of reading digital books, ending the judgment with the general repercussion
thesis, with the consequent binding summary nº 57.Os livros eletrônicos junto de seus suportes passaram a se tornar mais presentes
nos dias atuais, a partir dos avanços tecnológicos com o passar do tempo, todavia,
surgiu a discussão se, assim como os livros físicos e seus insumos básicos, os e books e seus leitores, chamados de e-readers, seriam beneficiados pela imunidade
tributária cultural, com a finalidade de diminuir seus custos e difundir por mais esse
meio, a cultura. Nesse sentido, o presente trabalho tem como objeto um estudo
sobre o instituto da imunidade tributária voltada a garantia constitucional do acesso à
cultura, com a finalidade de defender o barateamento dos suportes para livros
digitais a partir da concessão de proteção tributária, a fim de difundir, cada vez mais,
esse direito por meio de livros, através do estudo de caso RE 330.817/RJ. O RE
330.817 realizou uma interpretação expansiva do art. 150, VI, “d”, da Constituição
Federal Brasileira, de acordo com a evolução da sociedade, concedendo a
imunidade tributária para os livros digitais e seus respectivos suportes, desde que
estes tenham a finalidade exclusiva de ler os livros digitais, finalizando o julgado com
a tese de repercussão geral, com a consequente súmula vinculante nº 57
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
Captação de recursos para o terceiro setor: estudo de caso da associação time Enactus UFPA
No full textThe Third Sector, characterized as the set of private organizations with voluntary
action on social issues, cooperates with the State in its public purposes. However,
despite the relevant role, they often live with difficulties related to financial
sustainability. In this sense, there is the fundraising activity as a way to mitigate this
difficulty. Based on this, it is therefore essential to analyze the sources of funding for
Third Sector activities. In this step, the present work aims to carry out a survey of
these sources and systematize them according to their origins. In addition to
conducting a case study at the Association Time Enactus UFPA. Three sources of
funds for the Third Sector were identified: public, private and hybrid sources.
Whereas the Association object of the case study used only private sources.O Terceiro Setor, caracterizado como o conjunto de organizações privadas com
atuação voluntária em problemáticas sociais, coopera com o Estado em suas
finalidades públicas. Contudo, apesar do relevante papel, muitas vezes convive com
dificuldades relacionadas à sustentabilidade financeira. Nesse sentido, tem-se a
atividade de captação de recursos como forma de mitigar essa dificuldade. A partir
disso, torna-se, portanto, fundamental a análise das fontes de custeio das atividades
do Terceiro Setor. Nesse passo, o presente trabalho visa realizar um levantamento
dessas fontes e uma sistematização conforme as origens. Além de realizar estudo
de caso na Associação Time Enactus UFPA. Identificou-se três origens de recursos
para o Terceiro Setor: as fontes públicas, as privadas e as híbridas. Ao passo em
que a Associação objeto do estudo de caso utilizou apenas as fontes privadas
Precatórios no âmbito do Tribunal Regional Federal da 1ª região: efeitos da ação declaratória de inconstitucionalidade nº 4425
No full textThis paper aims to examine how the effects of direct actions of unconstitutionalities n. 4425 and 4357 operate on monetary adjustment indexes and interest on arrears in the precatory system, based on judgments that took place before and after March 25, 2015, in the Federal Regional Court of the 1st Region. The present study is anchored in three chapters, with the first presenting the concepts related to the researched theme, the second expressing the argumentspresented by the Federal Supreme Court and the third covers the description of the methodology, selection of jurisprudence, analysis and interpretation of the results,in light of all the research literature, the historical context and the effects of modulation of the above mentioned ADI's.In this sense, the methodology for data collection consisted of the selection of TRF1 judgments published from September 25, 2014 to March 25, 2015 and from March 26, 2015 to September 26, 2015, verifying how the modulation of the effects of the aforementioned ADI's on the monetary correction and interest on arrears in the precatory system operates. The results indicate that there is no uniformity, in case law, in the application of monetary adjustment indices before or after modulating the effects of ADI 4425 and 4357. However, the results indicate the homogeneous application of standard by case law.Este trabalho tem como objetivo examinar a forma como os efeitos das ações diretas de inconstitucionalidades n. 4425 e 4357 operam sobre os índices de correção monetária e juros de mora na sistemática de precatórios, a partir de julgamentos ocorridos antes e depois de 25.03.2015, no âmbito do Tribunal Regional Federal da 1ª Região. O presente estudoancora-se em três capítulos, com o primeiro apresentando os conceitos relacionados aotema pesquisado, osegundo manifestaas teses expostas pelo Supremo Tribunal Federale oterceiro abarca a descrição da metodologia, seleçãodas jurisprudências, análise e interpretação dos resultadosà luz de toda a literatura abordada na pesquisa, do contextohistórico e dos efeitos damodulação dasreferidas ADI’s.Nesse sentido, a metodologia, para coleta dos dados, consistiu na seleção de acórdãos do TRF1 publicados entre 25.09.2014 a 25.03.2015 e de 26.03.2015 a 26.09.2015, verificando como opera a modulação dos efeitos das supramencionadas ADI’s sobre os índices de correção monetária e juros na sistemática de precatórios. Os resultadosindicam que não há uniformização, na jurisprudência, na aplicação dos índices de correção monetária antes ou após a modulação dos efeitos decorrentes das ADI’s 4425 e 4357. Por outro lado, quanto aos juros de mora, os resultados indicam a aplicação de critérios homogêneos pela jurisprudência
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
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