A MORPHOMETRIC taxonomical study has been conducted on 52 date palm cultivars (Phoenix dactylifera L.) including 21 soft, 10 semi-dry and 21 dry cultivars based on one hundred and three morphological characters. The date were analyzed... more
A MORPHOMETRIC taxonomical study has been conducted on 52 date palm cultivars (Phoenix dactylifera L.) including 21 soft, 10 semi-dry and 21 dry cultivars based on one hundred and three morphological characters. The date were analyzed using multivariate statistical methods, Unweigheted pair Group Arithemeticaverage (UPGMA), Weighted Group-average Sorting (WPGMA) and Increment-insum of Squares Flexible Sorting (ISS). UPGMA, WPGMA and ISS were separated the 52 date palm cultivars to 7 soft, 6 dry and 1 semi-dry, as well as fused nineteen pair of date palm cultivars. The present study indicated that the used analytical methods (UPGMA, WPGMA and ISS) are suitable for classification of date palm cultivars.
Introdução 1. O que é Internet das Coisas? 2. A Internet das Coisas e os Conflitos de Competências: perspectivas à luz do ICMS versus ISS 3. A venda de mercadoria deixa de ser uma operação relativa à circulação de mercadoria pelo fato... more
Introdução
1. O que é Internet das Coisas?
2. A Internet das Coisas e os Conflitos de Competências: perspectivas à luz do ICMS versus ISS
3. A venda de mercadoria deixa de ser uma operação relativa à circulação de mercadoria pelo fato de ter valor agregado (ser inteligente)?
3.1. ICMS sobre Operações de Circulação de Mercadorias: considerações acerca do
seu critério material
3.2. Operações de Circulação de Mercadorias: bens corpóreos e incorpóreos
4. É possível que em transações envolvendo objetos inteligentes também haja uma prestação de serviço?
4.1. A atuação do legislador complementar: imposição da regra tudo ou nada
4.2. A Internet das Coisas e o acirramento da alocação entre ICMS e ISS
4.2.1. Roupas Inteligentes como exemplo de fácil solução
4.2.2. Chamada de Emergência Inteligente como exemplo de difícil solução
4.3. Breves considerações sobre o problema da alocação das obrigações na
Contabilidade
5. Há prestação de serviço de comunicação ou serviço de valor adicionado no âmbito da Internet das Coisas?
5.1. ICMS sobre a Prestação do Serviço de Comunicação: considerações acerca do
seu critério material
5.1.1.Do Imposto sobre Serviços de Comunicações antes de sua aglutinação ao
ICM
5.1.2. Da aglutinação do Imposto sobre Serviços de Comunicações no ICM
5.1.3. Da busca por uma noção de cadeia de prestação comunicativa
5.1.4. Do núcleo comum do critério material do ICMS-C às controvérsias
5.2. ISS sobre Serviços de Valor Adicionado: breves considerações acerca de sua
definição
5.3. Internet das Coisas: ICMS-C ou ISS-SVA?
Conclusão
O impacto da Internet das Coisas não pode ser exatamente dimensionado, já que seu desenvolvimento é incipiente e suas aplicações constituem ainda versões limitadas. [...] É inegável que a qualidade de vida será potencializada na medida em que mercadorias com funções específicas trabalharão dados sem intervenção humana, ganhando aplicações antes inimagináveis. Contudo, à luz dos conceitos jurídicos tradicionais, podem surgir questões em relação à natureza jurídica de transações envolvendo tais objetos. A questão que permeia os exemplos reside na discussão acerca de onde encaixar os produtos que integram e as relações que envolvem a Internet das Coisas.
Este artigo tem como objeto discutir possíveis implicações da tributação indireta sobre a Internet das Coisas [...]
RESUMO O presente artigo faz uma análise das divergências doutrinárias e jurisprudenci-ais acerca do aspecto espacial dos Impostos sobre Serviços de Qualquer Natureza – ISS, em relação à definição do Município competente quando da... more
RESUMO O presente artigo faz uma análise das divergências doutrinárias e jurisprudenci-ais acerca do aspecto espacial dos Impostos sobre Serviços de Qualquer Natureza – ISS, em relação à definição do Município competente quando da prestação do serviço de forma fracionada em mais de uma localidade. O foco da pesquisa é a falta de uniformidade na abordagem do problema. Ainda que não se vislumbre uma solução fácil e única para a questão, o estudo pretende proporcionar uma percepção da questão e reflexão especialmente sobre os posicionamentos firmados, incitando a busca por novas soluções. ABSTRACT This paper analyses the case law and interpretative divergences on the competence of the municipal authorities to collect services tax (ISS) when the service is rendered in more than one location, and highlights the consequences of the lack of a uniform approach. The research expects to collaborate with this law field in order to provide a widespread perception of the problem and to promote a reflection on the possible solutions available.
Η παρούσα ερευνητική μελέτη επιδιώκει να διερευνήσει τις αντιλήψεις εκπαιδευτικών σχετικά με τη χρήση του Συστήματος Διαχείρισης Μάθησης Moodle στην επιμόρφωσή τους και την αποδοχή του ως εκπαιδευτικό εργαλείο μέσω μίας τροποποιημένης... more
Η παρούσα ερευνητική μελέτη επιδιώκει να διερευνήσει τις αντιλήψεις εκπαιδευτικών σχετικά με τη χρήση του Συστήματος Διαχείρισης Μάθησης Moodle στην επιμόρφωσή τους και την αποδοχή του ως εκπαιδευτικό εργαλείο μέσω μίας τροποποιημένης έκδοσης του Μοντέλου Αποδοχής Τεχνολογίας (Technology Acceptance Model-TAM) σε συνδυασμό με την Κλίμακα Χρηστικότητας Συστήματος (System Usability Scale-SUS) και το Μοντέλο Αξιολόγησης Συστήματος (Information Systems Success-ISS) με ενσωμάτωση εξωτερικών παραγόντων όπως η συμβατότητα του Moodle με την επιμόρφωση, η τάση για καινοτομία και η εμπειρία των εκπαιδευτικών στα ΣΔΜ και στο ίδιο το Moodle. Επιπλέον, διερευνά θέματα όπως τα πλεονεκτήματα της χρήσης του Moodle στην επιμόρφωση εκπαιδευτικών, οι πιθανές ελλείψεις του αλλά και η σχέση του Moodle με τις αρχές της εκπαίδευσης ενηλίκων.
Στα πλαίσια της έρευνας πραγματοποιήθηκε συλλογή, επεξεργασία και ανάλυση δεδομένων ερωτηματολογίων από 163 εκπαιδευτικούς που συμμετείχαν σε προγράμματα επιμόρφωσης με χρήση του ΣΔΜ Moodle και συνεντεύξεων από 5 εκπαιδευτές τους.
Η ανάλυση των δεδομένων των ερωτηματολογίων ανέδειξε τις συσχετίσεις μεταξύ των μεταβλητών (εσωτερικών και εξωτερικών) του ερευνητικού μοντέλου που σχετίζονται με την αποδοχή του Moodle ως εκπαιδευτικού εργαλείου, τα πλεονεκτήματα του Moodle αλλά και τις ελλείψεις του. Επιπρόσθετα, από τα αποτελέσματα των συνεντεύξεων, προκύπτει η σχέση της φιλοσοφίας του κοινωνικού εποικοδομητισμού του Moodle με την εκπαίδευση ενηλίκων και οι δυνατότητες που προσφέρει για άρση εμποδίων που συναντούν οι ενήλικοι εκπαιδευόμενοι στη συμμετοχή τους σε εκπαιδευτικά προγράμματα.
Com a informatização dos setores produtivos e a facilitação do acesso dos indivíduos aos microcomputadores, intensificou-se o desenvolvimento, bem como a produção dos programas de computador em todo mundo. No Brasil, o crescimento desses... more
Com a informatização dos setores produtivos e a facilitação do acesso dos indivíduos aos microcomputadores, intensificou-se o desenvolvimento, bem como a produção dos programas de computador em todo mundo. No Brasil, o crescimento desses dispositivos eletrônicos trouxe questionamentos referentes à tributação devida nas operações mercantis envolvendo software. Embora a polêmica tenha se iniciado com as decisões do Superior Tribunal de Justiça e Supremo Tribunal Federal, foi com o advento da Lei Complementar n° 116 de 31 de julho de 2003 que as discussões no que tange à incidência tributária sobre tais relações econômicas aumentaram. A referida LC n° 116/03 incluiu, no rol de atividades tributadas pelo ISS, o “licenciamento e cessão de direito de uso de programas de computação”, negócio este que faz surgir, como vínculo obrigacional, o dever de abstenção do titular do programa em relação à sua livre utilização pelo licenciado, o que encerra patente obrigação de não fazer, a qual não se trata de serviço e, portanto, afasta completamente a incidência de qualquer imposto.
Over the past ten years, NASA has studied the effects of harsh environments on optical fiber assemblies for communication systems, lidar systems, and science missions. The culmination of this has resulted in recent technologies that are... more
Over the past ten years, NASA has studied the effects of harsh environments on optical fiber assemblies for communication systems, lidar systems, and science missions. The culmination of this has resulted in recent technologies that are unique and tailored to meeting difficult requirements under challenging performance constraints. This presentation will focus on the past mission applications of optical fiber assemblies, including: qualification information, lessons learned, and new technological advances that will enable the road ahead.
The Photonics Group at NASA Goddard Space Flight Center in the Electrical Engineering Division of the Advanced Engineering and Technologies Directorate has been involved in the design, development, characterization, qualification,... more
The Photonics Group at NASA Goddard Space Flight Center in the Electrical Engineering Division of the Advanced Engineering and Technologies Directorate has been involved in the design, development, characterization, qualification, manufacturing, integration and anomaly analysis of optical fiber subsystems for over a decade. The group supports a variety of instrumentation across NASA and outside entities that build flight systems. Among the projects currently supported are: The Lunar Reconnaissance Orbiter, the Mars Science Laboratory, the James Webb Space Telescope, the Express Logistics Carrier for the International Space Station and the NASA Electronic Parts . and Packaging Program. A collection of the most pertinent infonnation gathered during project support over the past year in regards to space flight performance of optical fiber components is presented here. The objective is to provid~ guidance for future space flight designs of instrumentation and communication systems.
This paper explores the participation or the lack of it by the local actors in the Solid Waste Management sector in the City of Tagbilaran, Bohol, Philippines. It endeavours to understand the rationale behind a case of ‘disconnect’ in... more
This paper explores the participation or the lack of it by the local actors in the Solid Waste Management sector in the City of Tagbilaran, Bohol, Philippines. It endeavours to understand the rationale behind a case of ‘disconnect’ in ‘participatory roles’ amidst the background of democratization, decentralization and participatory governance leading to the notions of state and community failure. The paper takes advantage of governance theories in conceptualizing the main argument that is in an episode of what may be categorized as a situation of ‘failure’ on the part of the actors in the ‘governance triangle1’, the bureaucracy still stands as the most significant driver to revolutionize solutions to development issues by virtue of its ‘responsibility to its citizenry’ or more formally its nature institutionally, legally and organizationally. It is not the people in the community, the private firms and non-government organizations nor funding donors who have the inherent role to ind...
Abstract: The Cherenkov Telescopes Array (CTA) is planned to be an Observatory for very high energy gamma ray astronomy and will consist of several tens of telescopes which account for a reflective surface of more than 10000 m2. The... more
Abstract: The Cherenkov Telescopes Array (CTA) is planned to be an Observatory for very high energy gamma ray astronomy and will consist of several tens of telescopes which account for a reflective surface of more than 10000 m2. The mirrors of these telescopes will be formed by a set of facets. Different technological solutions, for a fast and cost efficient production of light-weight mirror facets are under test inside the CTA Consortium. Most of them involve composite structures whose behavior under real observing conditions is not yet fully tested. An outdoor test facility has been built in one of the candidate sites for CTA, in Argentina (San Antonio de los Cobres [SAC], 3600m a.s.l) in order to monitor the optical and mechanical properties of these facets exposed to the local atmospheric conditions for a given period of time. In this work we present the preliminary results of the first Middle Size Telescope (MST) mirror-monitoring campaign, started in 2013.
A Morphometric taxonomical study has been conducted on 52 date palm cultivars (Phoenix dactylifera L.) including 21 soft, 10 semi-dry and 21 dry cultivars based on one hundred and three morphological characters. The date were analyzed... more
A Morphometric taxonomical study has been conducted on 52 date palm cultivars (Phoenix dactylifera L.) including 21 soft, 10 semi-dry and 21 dry cultivars based on one hundred and three morphological characters. The date were analyzed using multivariate statistical methods, Unweigheted pair Group Arithemetic-average (UPGMA), Weighted Group-average Sorting (WPGMA) and Increment-in-sum of Squares Flexible Sorting (ISS). UPGMA, WPGMA and ISS were separated the 52 date palm cultivars to 7 soft, 6 dry and 1 semi-dry, as well as fused nineteen pair of date palm cultivars. The present study indicated that the used analytical methods (UPGMA, WPGMA and ISS) are suitable for classification of date palm cultivars.
Este artigo demonstra que os conceitos de mar territorial e de zona econômica exclusiva são importantes para compreender a polêmica referente aos conflitos entre Municípios na cobrança do ISS. No texto, os autores defendem que a tese do... more
Este artigo demonstra que os conceitos de mar territorial e de zona econômica exclusiva são importantes para compreender a polêmica referente aos conflitos entre Municípios na cobrança do ISS. No texto, os autores defendem que a tese do “local da prestação do serviço” deve ser rejeitada em favor do local em que é estabelecida a sede ou filial da empresa que presta o serviço em área marítima. Por fim, é destacado que o domicílio, ao ser usado como um parâmetro para se exigir o ISS, protege a segurança jurídica do contribuinte, a elaboração e a previsibilidade do orçamento municipal. Além disso, valoriza-se o papel da lei complementar.
machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort... more
machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.
Die Entstehung der visuellen Raumwahrnehmung bleibt bis heute ein Problembereich nicht nur in der Psychophysiologischen Optik, sondern auch in der Philosophie. Sie gewinnt vor allem seit der Molyneux-Frage im 17. Jahrhundert in der... more
Die Entstehung der visuellen Raumwahrnehmung bleibt bis heute ein Problembereich nicht nur in der Psychophysiologischen Optik, sondern auch in der Philosophie. Sie gewinnt vor allem seit der Molyneux-Frage im 17. Jahrhundert in der Philosophie immer mehr an Aktualität. ...
Shifts in perspective allow a prismatic definition of location and forms layers and tension between multiple possible viewpoints. There are a thousand New Yorks and yet still it is New York. This is what projects utilizing elevation and... more
Shifts in perspective allow a prismatic definition of location and forms layers and tension between multiple possible viewpoints. There are a thousand New Yorks and yet still it is New York. This is what projects utilizing elevation and perspective can now work with in ways currently untapped in the field.
The technology exists to alter data on the ground based on individual gestures (turning, direction change, shifts in location) the same is true for above the ground. This allows GPS based data to trigger above locations and at different altitudes. The shifts in scale, in semiotics, in totality and inclusion in the sense of the amount of space accessed at once; these are all factors to be quantified into shifts in sound, scope of data and narrative of data/history and are ultimately as malleable as is one’s gaze and position in a 3 dimensional space.
