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Doação de direito público e direito financeiro / Public donation and financial lawScaff, Luma Cavaleiro de Macêdo 06 April 2015 (has links)
Apresenta-se uma mudança de paradigma para o instituto jurídico da doação no Brasil. Se a doação tem origem no altruísmo e na benevolência, hoje também pode ser considerada um instrumento estratégico de promoção social. Em tempos ditos de crise, enquanto não faltam projetos sociais e pessoas carentes de direitos mínimos, também existem pessoas dispostas a doar dinheiro para causas sociais. Pela perspectiva do doador, analisar-se-á quais os mecanismos jurídicos existentes de incentivo à doação em dinheiro por pessoa física para fins públicos, ou seja, quais os benefícios do investidor social. A partir da análise de direito comparado entre Brasil e Estados Unidos, examinar-se-á que o ato de doar dinheiro por pessoa física às finalidades públicas por meio das leis de incentivo gera uma contrapartida fiscal ao doador. Evidencia-se, portanto, uma nova modalidade de negócio jurídico que apresenta características mistas de direito privado e de direito público, irradiando efeitos financeiros: a doação de direito público. / The study presents a changing paradigm for the legal institution of Donation in Brazil. If the donation stems from altruism and benevolence, it can now also be considered as a strategic instrument of social advancement. In times of crisis, while there are many social projects and destitute people of minimum rights, there are also people willing to donate money to social causes. From the perspective of the donor, the thesis will analyze which are the legal mechanisms to encourage donation in cash by an individual in the public interest, ie what benefits for the social investor. From the analysis of comparative law between Brazil and the United States, will be considered that the act of donating money by individual for public purposes through a legal incentives system generates a tax return to the donor. Therefore, it can be pointed a new type of legal institute which presents mixed private law and public law characteristics, radiating financial effects: the donation of public law.
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DE L’EMERGENCE D’UN SUJET ADOLESCENT EN MILIEU EDUCATIF CONTRAINT : ethnologie des pratiques du don, de la réciprocité et des alliances contrebandières à l'épreuve de l'éducabilité en Centre Éducatif Fermé / THE EMERGENCE OF A TEENAGER IN THE MIDDLE FORCED EDUCATIONAL SUBJECT : ethnology of the practices of giving, reciprocity and smugglers alliances to the test of the educability in Closed educational centreTouil, Ahmed Nordine 20 December 2018 (has links)
Cette thèse en sciences de l’éducation s’intéresse aux ressorts visibles et/ou invisibles mis en œuvre dans les interactions entre adolescents et adultes, au sein d’institutions qui constituent une alternative à l’incarcération (C.E.R., C.E.F.). Ce travail de recherche ethnographique ambitionne de traduire la façon dont des jeunes en souffrance, via des pratiques « contrebandières », parviennent à mettre en mots leurs actes. Les modes d’échanges, officiels ou à la marge du cadre contraint, irriguent les interactions et permettent de reconnaître des adolescents stigmatisés dans des identités autres que celles leur étant assignées. Notre problématique s’articule donc autour des pratiques du don et de la réciprocité, qui autorisent/favorisent des formes d’alliances, transcendent le principe d'éducabilité et permettent l'émergence d’un sujet adolescent en milieu éducatif contraint. Parce que ces institutions totales contraignent dans un espace-temps performatif, des adultes-encadrant à mobiliser des modalités opératoires d’ajustement, elles favorisent le partage d’émotions. Les expériences partagées permettent ainsi de transcender la figure de l’individu à risques en autorisant l’émergence d’un sujet empathique. / This PhD in educational sciences focuses on visible and/or invisible Springs implemented in interactions between adolescents and adults, within institutions that are an alternative to incarceration. This ethnographic research work aims to translate the way dont de les jeunes en souffrance, via des pratiques «contrebandières», parviennent à mettre en mots leurs actes youth suffering through 'smugglers' practices, are able to put into words their actions. Exchanges, official modes or at the margin of the forced setting, irrigate interactions and identify adolescents stigmatized in other than them being assigned identities. Our problem thus revolves around the gift and reciprocity, practices that allow / promote forms of alliances, transcend the principle of educability, and allow the emergence of a teenager in forced education topic.ecause these institutions total forcing in a space-time performative, adults-framing to mobilize operating ways of adjustment, they promote the sharing of emotions. Shared experiences helps to transcend the figure of the individual at risk by allowing the emergence of an empathetic topic.
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An Ecological Study of Drug Drop Box Donations in AppalachiaGray, Jeffrey, Brooks, Billy, Alamian, Arsham, Hagemeier, Nicholas 18 November 2014 (has links)
Prescription drug abuse is a major public health problem in United States. Research showing 70% of nonmedical prescription drug users obtain drugs from friends and family has sparked discussion over disposal of unused or expired medications. Tennessee experienced a 250% increase in overdose deaths from 2001 to 2010. In response to this increase, permanent drug donation receptacles have been installed in multiple law enforcement offices across the state; however, the extent to which the public utilizes these receptacles is not well known. In partnership with Drug Enforcement Administration and local law enforcement, drop box donations were analyzed in six Northeast Tennessee locations from June 2012 to October 2013. The objectives of this research were to: 1) quantify controlled substances (CS) donated, and 2) evaluate time lapse between dispensing date and donation across CS schedules as well as potency rankings for opioids. Over the 18-month collection period, 3,113.5 lbs. of pharmaceutical waste was donated; 5.14% or 160lbs were CS, totaling 65,430 individual doses. Analysis of dispensing dates for CS medications indicated a median of 34 months lapsed from dispensing to donation (range 1 to 484 months). Comparison of means between Schedule II and Schedule III/IV indicated that Schedule II drugs were donated within fewer months than Schedule III/IV drugs (t-test = -4.37, p-value <0.0001). These results quantify the potential impact of permanent drug donation boxes on the prevention of CS diversion in Northeast Tennessee. Further study is warranted to examine the effect of targeted public health messages on increasing CS donation.
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Food Waste Reduction Strategies in Supermarkets: The Lived Experiences of Perishable Food Managers in MichiganZimmermann, Kelly K 01 January 2017 (has links)
At the retail level, 25% of sellable food is wasted, and perishable foods account for 72% of food waste in the United States. The purpose of this qualitative phenomenological study was to explore the food waste reduction strategies used by supermarket perishable food department managers, which are covered under the Good Samaritan Food Donation Acts (state and federal). The participant population was comprised of 17 managers who are responsible for perishable foods departments (bakery, deli, meat, dairy, and produce) at local, regional, and national supermarkets in Midland, Michigan. Goal systems theory served as the conceptual framework lens for which the findings of this study are viewed. Data collected centered around long interviews and publicly available company documents. Interviews and field notes, including member checking, were transcribed and analyzed using NVivo software. Using methodological triangulation of these data sources, 3 themes emerged from the data analysis: the knowledge level of participants relative to the Good Samaritan Food Donation Act, factors that influence food waste and management strategy, and existing food waste reduction strategies. Most front-line managers are not aware of the Good Samaritan Food Donation Act. Factors that influence food waste include sell-by dates, personal bias, and food handling regulations. Existing food waste reduction strategies include donations, price reductions, stock rotation, and in-store repurposing. Positive social change may result from the results of this study if food waste can be further reduced or more food redirected to the needy. The study findings may be useful to supermarket managers as they consider the protection at the state and federal levels that the Good Samaritan Food Donation Act offers.
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Knowledge, attitudes and practices amongst black employees of the University of Limpopo, Turfloop Campus, Limpopo Province, South AfricaMamabolo, Malema Hendricca January 2012 (has links)
Thesis (MPH.) -- University of Limpopo, 2012 / The objectives of the study: To determine the knowledge, attitudes and practices of black employees of The University of Limpopo (Turfloop campus) about blood donation. To determine the degree of willingness by blacks to donate as well as suggesting some solutions to improve the performance by the South African National Blood Services.
Design: A descriptive study utilizing a self-reported questionnaire was carried out.
Setting: The University of Limpopo Turfloop Campus in the Limpopo Province of South Africa.
Material and Methods: A total of 138 employees participated in the study. With the aid of Predictive Analytics Software (PASW), 136 male and 101 female participants were randomly selected from the 40 University departments. The mean ages by gender was 36.91, ±10, 06 years for males, and 41.93, ±9, 35 years for females. The mean ages by donor status was 40.24, ±10, 15 years for donors and 37.94, ±9, 9 years for non-donors.
Outcome measures: Subjects demographic variables were determined by the use of a pre-tested self-reported questionnaire, which covered personal characteristics such as gender, age, residence, number of household members, marital status, educational background, faculty or department of
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employment, as well as the monthly income bracket. Knowledge, attitudes and practices regarding blood donation were also assessed using the pre-tested self-developed questionnaire. The following information was included: previous practices, current and lifetime practices of blood donation.
Results: There was a general lack of practice of blood donation despite the presence of average knowledge relating to matters of blood donation amongst the black employees of the University of Limpopo, (Turfloop campus). There was no difference between black females and males as far as blood donation was concerned. There was a reflection of similar practices of blood donation by both genders. Blood donation generally started at a very late age due to early lack of exposure, information and awareness.
Conclusion: Findings from this study showed that the prevalence of non-donors amongst the blacks is high. The attitudes and practices of non-donors towards donation were generally less favourable, but it can be argued that a high percentage of these findings may likely change with the right interventions.
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Doações eleitorais podem comprar influência? estudo de evento sobre o efeito da proibição de doações por pessoas jurídicas em campanhas eleitorais brasileiras / Can campaign donations buy influence? an event study on the effect of banning companies donations in the Brazilian electoral campaignsNunes, Marcus Vinícius da Silva 31 July 2019 (has links)
Doações legais a campanhas eleitorais podem comprar influência? Diversos estudos desenvolvidos na literatura detectaram evidências de que empresas podem se beneficiar de conexões estabelecidas com políticos por meio de doações em campanhas eleitorais, sendo que a potencial influência pode ser entendida pelos investidores como uma vantagem competitiva. Com a mudança de cenário trazida pela decisão do Supremo Tribunal Federal (STF) de proibir as doações por pessoas jurídicas em campanhas eleitorais a partir de 2016, este trabalho buscou avaliar qual seria o possível impacto inicial que essa nova legislação eleitoral poderia trazer para o ambiente econômico. A amostra foi composta por empresas com ações negociadas na B3 durante o período de 2010 a 2017, sendo os dados referentes a doações para os cargos de presidente, senador e deputado federal nas eleições de 2010 e 2014. Esta pesquisa foi dividida em duas partes. A primeira parte utilizou a metodologia do estudo de evento, estabelecendo janelas de teste que representaram o andamento do processo jurídico e as repercussões no mercado. Os resultados sugerem que as empresas doadoras, principalmente as que contribuíram para candidatos da base governista, obtiveram retornos anormais positivos e significantes quando o supremo aceitou julgar essa matéria, porém o mesmo não se refletiu para as demais janelas de evento. Já a segunda parte buscou estimar se as doações geravam dois benefícios para essas entidades, que são: maior acesso a crédito com menor custo financeiro via BNDES e maior agressividade fiscal, devido ao exercício de influência que essas empresas doadoras poderiam ter sobre os legisladores e representantes do Estado. Os resultados dos modelos de regressões de dados em painel apontam que os empréstimos concedidos pelo BNDES tem relação positiva e significativa com as doações feitas por empresas. Das medidas de agressividade fiscal utilizadas nesta pesquisa, book tax difference (BTD) e effective tax rate (ETR), somente ETR foi negativamente significante. Essa variável representa a taxa efetiva de tributos sobre o lucro e a literatura diz que quanto menor o ETR, maior a probabilidade de a empresa ser fiscalmente mais agressiva. Complementando a análise, por meio de modelos de diferenças em diferenças, foi estimado o efeito da decisão final do STF sobre esses eventuais benefícios, porém, não houve indícios de que a proibição tenha afetado as variáveis estudadas. É importante mencionar que para as medidas de agressividade fiscal, é possível que o curto espaço de tempo não tenha sido o suficiente para poder observar o efeito da proibição, uma vez que esses efeitos iniciais podem demorar a surgir. / Can legal campaign contributions buy influence? Several studies in the literature have detected evidence that companies that donate can benefit from these established connections with politicians, and that potential influence can be understood as a competitive advantage for these companies. With the change brought about by the decision of the Supreme Federal Court (STF) to ban company donations in electoral campaigns from 2016, this work sought to evaluate what would be the possible impact that this new electoral legislation could bring to the economic environment. The sample comprised companies with shares traded at B3 during the period from 2010 to 2017, with data referring to the donations for the positions of president, senator and federal deputy in the 2010 and 2014 elections. This research was divided into two parts. The first part used the methodology of the event study, establishing event windows that represented the progress of the process and the repercussions in the market. The results suggest that donor firms, especially those that contributed to candidates from the ruling base, obtained abnormal positive and significant returns when the supreme judge accepted the matter, but the same effect was not reflected for the other event windows. The second part sought to estimate if the donations generated two benefits for these entities: greater access to credit with lower financial costs through BNDES and greater fiscal aggressiveness, due to the exercise of influence that these donor companies could have on the legislators and representatives of the State. The results of the panel data regression models indicate that loans granted by BNDES are positive and significant with the donations made by companies. Of the fiscal aggressiveness measures used in this research, the book tax difference (BTD) and effective tax rate (ETR), only ETR was negatively significant. This variable represents the effective tax rate on profit and the literature says that the lower ETR, the greater the probability that company will be more tax aggressive. Complementing the analysis, by means of models of differences in differences, the effect of the final decision of the STF on these possible benefits was estimated. Only the BNDES loans were negatively and significantly affected by the change, suggesting that the grants could represent a way of influencing the investment decisions of this government-controlled bank. Regarding measures of fiscal aggression, it is possible that the short time was not enough to be able to observe the effect of the prohibition, since these initial effects may be slow to arise in this case.
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Operationssjuksköterskors erfarenheter vid organdonation när donatorn är hjärndöd. / Operating room nurses experiences of organ donation when the donor is brain dead.Nilsson, Rebecca, Sörensen, Carina January 2009 (has links)
<p>En operationssjuksköterska kan under sin yrkesverksamma tid förväntas att ansvara vid en operation där patienten konstaterats hjärndöd och det beslutats att organdonation ska genomföras. Syftet med denna studie var att beskriva operationssjuksköterskors erfarenheter vid organdonation när donatorn är hjärndöd. Studien har en kvalitativ ansats, där forskarna strävar efter en helhetsförståelse av det studerade intresseområdet. Datainsamling utfördes via ostrukturerade intervjuer med öppna frågor. Sju intervjuer genomfördes med operationssjuksköterskor som medverkat vid organdonation när donatorn var hjärndöd. Innehållsanalys genomfördes och fyra huvudkategorier framträdde: <em>Inför donation, Genomförande av donation, Efter donation </em>och<em> Etiska aspekter vid donation</em>. Resultatet visade att operationssjuksköterskorna hade liknande erfarenheter vid organdonation när donatorn var hjärndöd som vid andra operationer angående arbetsuppgifter och ansvarsområden. Teamarbete hade en central roll och vikten av värdighet i vården framträdde tydligt. Många olika tankar och känslor väcktes hos operationssjuksköterskorna i samband med en organdonation. En operationssjuksköterska kan under sin yrkesverksamma tid förväntas att ansvara vid en operation där patienten konstaterats hjärndöd och det beslutats att organdonation ska genomföras. Syftet med denna studie var att beskriva operationssjuksköterskors erfarenheter vid organdonation när donatorn är hjärndöd. Studien har en kvalitativ ansats, där forskarna strävar efter en helhetsförståelse av det studerade intresseområdet. Datainsamling utfördes via ostrukturerade intervjuer med öppna frågor. Sju intervjuer genomfördes med operationssjuksköterskor som medverkat vid organdonation när donatorn var hjärndöd. Innehållsanalys genomfördes och fyra huvudkategorier framträdde: <em>Inför donation, Genomförande av donation, Efter donation </em>och<em> Etiska aspekter vid donation</em>. Resultatet visade att operationssjuksköterskorna hade liknande erfarenheter vid organdonation när donatorn var hjärndöd som vid andra operationer angående arbetsuppgifter och ansvarsområden. Teamarbete hade en central roll och vikten av värdighet i vården framträdde tydligt. Många olika tankar och känslor väcktes hos operationssjuksköterskorna i samband med en organdonation.</p>
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The Long and Winding Road : Emotional Reactions during In Vitro Fertilization and Attitudes towards Cryopreserved Embryos and Oocyte DonationSkoog Svanberg, Agneta January 2003 (has links)
<p>The main aims were to investigate emotional reactions during in vitro fertilization (IVF) treatment among women and men, attitudes of IVF couples towards cryopreserved embryos and public attitudes towards various aspects of oocyte donation in Sweden. Assessments of emotional, physical and social reactions were made on a daily reaction scale and attitudes on the basis of study-specific questionnaires. Both women and men experienced the stages of oocyte retrieval and embryo transfer, as well as the luteal phase, as being particularly stressful and there was a similarity in the type of reaction pattern. Presence of supernumerary embryos for cryopreservation increased the women’s optimism, but did not seem to reduce their level of distress on the day of embryo transfer. One-third of IVF couples chose not to use their cryopreserved embryos. The main reasons among the respondents concerned family planning and too short a legally allowed time of embryo storage. There was strong support for oocyte donation among a subset of the Swedish population. Women were more positive than men towards oocyte donation and to disclosure of the origin to offspring. Factors that might increase the likelihood of women becoming oocyte donors were talking to women with experience of donating oocytes, proximity to the clinic, accessibility of counselling and having children of their own. These results indicate that different approaches to psychological care for women and men may not be warranted during IVF treatment. Contact should be maintained during the cryopreservation period in order to adress the couple’s questions and concerns about the embryos. To increase the donor pool, IVF clinics could provide information about donation to potential donors through the Internet and through experienced donors. The information to donors and recipient couples about different consequences of donation seems to be of great importance.</p>
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The Long and Winding Road : Emotional Reactions during In Vitro Fertilization and Attitudes towards Cryopreserved Embryos and Oocyte DonationSkoog Svanberg, Agneta January 2003 (has links)
The main aims were to investigate emotional reactions during in vitro fertilization (IVF) treatment among women and men, attitudes of IVF couples towards cryopreserved embryos and public attitudes towards various aspects of oocyte donation in Sweden. Assessments of emotional, physical and social reactions were made on a daily reaction scale and attitudes on the basis of study-specific questionnaires. Both women and men experienced the stages of oocyte retrieval and embryo transfer, as well as the luteal phase, as being particularly stressful and there was a similarity in the type of reaction pattern. Presence of supernumerary embryos for cryopreservation increased the women’s optimism, but did not seem to reduce their level of distress on the day of embryo transfer. One-third of IVF couples chose not to use their cryopreserved embryos. The main reasons among the respondents concerned family planning and too short a legally allowed time of embryo storage. There was strong support for oocyte donation among a subset of the Swedish population. Women were more positive than men towards oocyte donation and to disclosure of the origin to offspring. Factors that might increase the likelihood of women becoming oocyte donors were talking to women with experience of donating oocytes, proximity to the clinic, accessibility of counselling and having children of their own. These results indicate that different approaches to psychological care for women and men may not be warranted during IVF treatment. Contact should be maintained during the cryopreservation period in order to adress the couple’s questions and concerns about the embryos. To increase the donor pool, IVF clinics could provide information about donation to potential donors through the Internet and through experienced donors. The information to donors and recipient couples about different consequences of donation seems to be of great importance.
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Carbon monoxide in biological systems : An experimental and clinical studyÅberg, Anna-Maja January 2007 (has links)
Background: Carbon monoxide (CO) is a toxic gas, but it is also produced endogenously when haem is degraded. When produced in vivo, CO is believed to have positive biological effects. For example it activates the production of cyclic guanosine mono-phosphate and causes vasodilatation. CO is also believed to have anti-inflammatory properties by binding to Mitogen activated protein (MAP) kinase. Several studies in cells, mice and rats support this opinion regarding both the circulatory as well as the anti-inflammatory properties. However, studies in larger animals regarding circulatory effects have demonstrated contradictory results. The only study in humans regarding anti-inflammatory properties of CO could not demonstrate such effects. Methods: This thesis consists of four different models. In paper I a method for analysis of CO in blood was developed using gas chromatography. In paper II a porcine model was used to investigate the elimination time for CO. The pigs in paper II had a high concentration of CO administered via blood, and CO concentrations were followed over time and kinetically parameters calculated. Circulatory parameters were also measured to evaluate if there were any circulatory changes after CO administration. In paper III CO´s anti-inflammatory properties were investigated in an endotoxin-induced systemic inflammatory model in pigs. Paper III was a randomized study where one group inhaled CO and the other group served as controls. Plasma cytokine concentrations were measured and followed over time as an indication of the inflammatory state. In paper IV, CO concentrations in blood from blood donors at the Blood Centre in Umeå were investigated. The blood donors also completed a questionnaire about age, smoking history and other possible sources for exogenous contamination of CO in the blood. Results and conclusions: In paper I we developed a method suitable for analysis of low concentrations of CO in blood. The half-life of CO at levels of 250 µM in pigs was found to be 60 minutes. CO did not show anti-inflammatory effects after an endotoxin-induced systemic inflammation in pigs. In banked blood CO was present at concentrations up to six times higher than normal concentrations. This could be a risk when transfusing such blood to susceptible patients.
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