1,720,954 research outputs found
Tax Presumptions
No full textTese de Doutoramento em Direito apresentada à Faculdade de DireitoOs direitos somente existem porque indivíduos estão dispostos a assumir obrigações para resguardá-los. A satisfação das necessidades públicas depende de infraestrutura, insumos e recursos humanos. As despesas decorrentes dos serviços e bens públicos são custeadas pelo Estado. Os tributos consistem na principal fonte de arrecadação dos recursos públicos. A configuração da obrigação tributária está condicionada à comprovação de todos os seus elementos fundamentais. Para facilitar a aplicação do direito ao caso concreto, o legislador pode intencionalmente considerar como sendo verdadeiros fatos sabidamente falsos, como no caso das ficções jurídicas, ou ainda, autorizar que se presumam as consequências dos fatos ocorridos no mundo real, sem a necessidade de produção de provas. No direito tributário, as regras de presunção simplificam a instrução probatória dos elementos essenciais à configuração da obrigação tributária, pois a lei ou o julgador pode fundamentar suas conclusões na existência de indícios, ou seja, tomando por base a mera aparência da realidade. As presunções são utilizadas para facilitar às operações de apuração dos tributos, combater a sonegação fiscal, bem como instruir os processos de liquidação da obrigação tributária. No entanto, a praticidade tampouco o aumento da eficiência da atividade arrecadatória é suficiente para justificar o uso indiscriminado das regras de presunção tributária. O fisco deve respeitar os limites intrínsecos das presunções, bem como os direitos e garantias dos contribuintes reconhecidos no ordenamento jurídico, sobretudo, no texto das constituições nacionais. Nunca se pode esquecer que os valores constitucionais são proteções conquistadas pelos cidadãos contra o exercício arbitrário do Poder Público.Rights only exist because individuals are willing to assume obligations to safeguard them. Meeting public needs depends on infrastructure, inputs and human resources. Expenses arising from public goods and services are borne by the State. Taxes are the main source of public funds collection. The configuration of the tax obligation is conditioned to the proof of all its fundamental elements. To facilitate the application of the law to the concrete case, the legislator can intentionally consider facts that are known to be false to be true, as in the case of legal fictions, or even authorize the assumption of the consequences of facts that occurred in the real world, without the need for production of evidence. In tax law, the rules of presumption simplify the probative instruction of the elements essential to the configuration of the tax obligation, since the law or the judge can base their conclusions on the existence of evidence, that is, based on the mere appearance of reality. The presumptions are used to facilitate tax calculation operations, combat tax evasion, as well as instruct tax liability settlement processes. However, neither practicality nor the increased efficiency of collection activity is enough to justify the indiscriminate use of tax presumption rules. The tax authorities must respect the intrinsic limits of presumptions, as well as the rights and guarantees of taxpayers recognized in the legal system, above all, in the text of national constitutions. It must never be forgotten that constitutional values are protections conquered by citizens against the arbitrary exercise of public power
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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