341 |
The effects of cognitive style and a supplantation technique on a picture detail recognition task taught by televisionBlevins, Thomas E. January 1986 (has links)
The purpose of this study was to determine the effects of a supplantation technique (zoom) on field dependent and field independent learners in the teaching of a picture detail recognition task through television.
Specific research questions included: will field dependent or independent cognitive style affect the student's ability to recognize picture details presented in a television format; will the zoom television technique affect the learning of a picture detail recognition task for students classified as field dependent or field independent; is there an interaction effect between cognitive style and television presentation mode; will recall increase across four learning trials, can the zoom technique be modeled successfully in other picture detail recognition tasks by field independent and field dependent subjects; and is there an interaction effect between the learning trials and the television presentation mode?
Students were shown two videotape treatments: one under the zoom condition which acted as a supplantation device and one under a no-zoom treatment which withheld supplantation. A posttest only 2x2x4 repeated measures design was utilized. The independent variables were cognitive style, treatment condition, and learning trials. The dependent measures were four posttests measuring picture detail recognition.
Results indicate that the zoom treatment did not produce significantly higher picture detail recognition scores for either field independent or field dependent learners. Cognitive style had no significant effect on students' picture detail recognition ability in a learning task presented by television. Also, there was no significant interaction between the treatment and cognitive style. There was a significant difference in mean student performance across the four picture detail recognition tasks, as well as a significant interaction between the treatment condition and the learning trials. / Ed. D. / incomplete_metadata
|
342 |
Program Slicing for Modern Programming LanguagesGalindo Jiménez, Carlos Santiago 24 September 2025 (has links)
[ES] Producir software eficiente y efectivo es una tarea que parece ser tan difícil ahora como lo era para los primeros ordenadores. Con cada mejora de hardware y herramientas de desarrollo (como son compiladores y analizadores), la demanda de producir software más rápido y más complejo ha ido aumentando. Por tanto, todos estos análisis auxiliares ahora son una parte integral del desarrollo de programas complejos.
La fragmentación de programas es una técnica de análisis estático, que da respuesta a ¿Qué partes del programa pueden afectar a esta instrucción? Su aplicación principal es la depuración de programas, porque puede acotar la zona de código a la que el programador debe prestar atención mientras busca la causa de un error. También tiene otras muchas aplicaciones, como pueden ser la paralelización y especialización de programas, la comprensión de programas y el mantenimiento. En los últimos años, su uso más común ha sido como preproceso a otros análisis con alto coste computacional, para reducir el tamaño del programa a procesar, y, por tanto, el tiempo de ejecución de estos. La estructura de datos más popular para fragmentar programas es el system dependence graph (SDG), un grafo dirigido que representa las instrucciones de un programa como vértices, y sus dependencias como arcos. Los dos tipos principales de dependencias son las de control y las de datos, que encapsulan el flujo de control y datos en todas las ejecuciones posibles de un programa.
El área de lenguajes de programación está en eterno cambio, ya sea por la aparición de nuevos lenguajes o por el lanzamiento de nuevas características en lenguajes existentes, como pueden ser Java o Erlang. Sin embargo, la fragmentación de programas se definió originalmente para el paradigma imperativo. Aun así, hay características populares en lenguajes imperativos, como las arrays y las excepciones, que aún no tienen una representación eficiente y/o completa en el SDG. Otros paradigmas, como el funcional o el orientado a objetos, sufren también de un soporte parcial en el SDG.
Esta tesis presenta mejoras para construcciones comunes en la programación moderna, dividiendo contribuciones en las enfocadas a dependencias de control y las enfocadas a datos. Para las primeras, especificamos una nueva representación de instrucciones catch, junto a una descripción completa del resto de instrucciones relacionadas con excepciones. También analizamos las técnicas punteras para saltos incondicionales (p.e., break), y mostramos los riesgos de combinarlas con otras técnicas para objetos, llamadas o excepciones. A continuación, ponemos nuestra mirada en la concurrencia, con una formalización de un depurador de especificaciones CSP reversible y causal-consistente. En cuanto a las dependencias de datos, se enfocan en técnicas sensibles al contexto (es decir, más precisas en presencia de rutinas y sus llamadas). Exploramos las dependencias de datos generadas en programas concurrentes por memoria compartida, redefiniendo las dependencias de interferencia para hacerlas sensibles al contexto. A continuación, damos un pequeño rodeo por el campo de la indecidibilidad, en el que demostramos que ciertos tipos de análisis de datos sobre programas con estructuras de datos complejas son indecidibles. Finalmente, ampliamos un trabajo previo sobre la fragmentación de estructuras de datos complejas, combinándolo con la fragmentación tabular, que la hace sensible al contexto.
Además, se han desarrollado o extendido múltiples librerías de código con las mejoras mencionadas anteriormente. Estas librerías nos han permitido realizar evaluaciones empíricas para algunos de los capítulos, y también han sido publicadas bajo licencias libres, que permiten a otros desarrolladores e investigadores extenderlas y contrastarlas con sus propuestas, respectivamente. Las herramientas resultantes son dos fragmentadores de código para Java y Erlang, y un depurador de CSP reversible y causal-consistente. / [CA] La producció de programari eficient i eficaç és una tasca que resulta tan difícil hui dia com ho va ser durant l'adveniment dels ordinadors. Per cada millora de maquinari i ferramentes per al desenvolupament, augmenta sovint la demanda de programes, així com la seua complexitat. Com a conseqüència, totes aquestes anàlisis auxiliars esdevenen una part integral del desenvolupament de programari.
La fragmentació de programes és una tècnica d'anàlisi estàtica, que respon a "Quines parts d'aquest programa poden afectar a aquesta instrucció?". L'aplicació principal d'aquesta tècnica és la depuració de programes, per la seua capacitat de reduir la llargària d'un programa sense canviar el seu funcionament respecte a una instrucció que està fallant, delimitant així l'àrea del codi en què el programador busca l'origen de l'errada. Tot i això, té moltes altres aplicacions, com la paral·lelització i especialització de programes o la comprensió de programes i el seu manteniment. Durant els darrers anys, l'ús més freqüent de la fragmentació de programes ha sigut com a <<preprocés>> abans d'altres anàlisis amb un alt cost computacional, per tal de reduir-ne el temps requerit per realitzar-les. L'estructura de dades més popular per fragmentar programes és el system dependence graph (SDG), un graf dirigit representant-ne les instruccions d'un programa amb vèrtexs i les seues dependències amb arcs. Els dos tipus principals de dependència són el de control i el de dades, aquests encapsulen el flux de control i dades a totes les possibles execucions d'un programa.
L'àrea dels llenguatges de programació s'hi troba en constant evolució, o bé per l'aparició de nous llenguatges, o bé per noves característiques per als preexistents, com poden ser Java o Erlang. No obstant això, la fragmentació de programes s'hi va definir originalment per al paradigma imperatiu. Tot i que, també hi trobem característiques populars als llenguatges imperatius, com els arrays i les excepcions, que encara no en tenen una representació eficient i/o completa al SDG. Altres paradigmes, com el funcional o l'orientat a objectes, pateixen també d'un suport reduit al SDG.
Aquesta tesi presenta millores per a construccions comunes de la programació moderna, dividint les contribucions entre aquelles enfocades a les dependències de control i aquelles enfocades a dades. Per a les primeres, hi especifiquem una nova representació d'instruccions catch, junt amb una descripció de la resta d'instruccions relacionades amb excepcions. També hi analitzem les tècniques capdavanteres de fragmentació de salts incondicionals, i hi mostrem els riscs de combinar-ne-les amb altres tècniques per a objectes, instruccions de crida i excepcions. A continuació, hi posem la nostra atenció en la concurrència, amb una formalització d'un depurador d'especificacions CSP reversible i causal-consistent. Respecte a les dependències de dades, dirigim els nostres esforços a produir tècniques sensibles al context (és a dir, que es mantinguen precises en presència de procediments). Hi explorem les dependències de dades generades en programes concurrents amb memòria compartida, redefinint-ne les dependències d'interferència per a fer-ne-les sensibles al context. Seguidament, hi demostrem la indecidibilitat d'alguns tipus d'anàlisis de dades per a programes amb estructures de dades complexes. Finalment, hi ampliem un treball previ sobre la fragmentació d'estructures de dades complexes, combinant-lo amb la fragmentació tabular, fent-hi-la sensible al context.
A més a més, s'han desenvolupat o estés diverses llibreries de codi amb les millores esmentades prèviament. Aquestes llibreries ens han permés avaluar empíricament alguns dels capítols i també han sigut publicades sota llicències lliures, fet que permet a altres desenvolupadors i investigadors poder estendre-les i contrastar-les, respectivament. Les ferramentes resultants són dos fragmentadors de codi per a Java i Erlang, i un depurador CSP. / [EN] Producing efficient and effective software is a task that has remained difficult since the advent of computers. With every improvement on hardware and developer tooling (e.g., compilers and checkers), the demand for software has increased even further. This means that auxiliary analyses have become integral in developing complex software systems.
Program slicing is a static analysis technique that gives answers to "What parts of the program can affect a given statement?", and similar questions. Its main application is debugging, as it can reduce the amount of code on which a programmer must look for a mistake or bug. Other applications include program parallelization and specialisation, program comprehension, and software maintenance. Lately, it has mostly been applied as a pre-processing step in other expensive static analyses, to lower the size of the program and thus the analyses' runtime. The most popular data structure in program slicing is the system dependence graph (SDG), which represents statements as nodes and dependences as arcs between them. The two main types of dependences are control and data dependences, which encapsulate the control and data flow throughout every possible execution of a program.
Programming languages are an ever-expanding subject, with new features coming to new releases of popular and up-and-coming languages like Python, Java, Erlang, Rust, and Go. However, program slicing was originally defined for (and has been mostly focused on) imperative programming languages. Even then, some popular elements of the imperative paradigm, such as arrays and exceptions do not have an efficient or sometimes complete representation in the SDG. Other paradigms, such as functional or object-oriented also suffer from partial support in the SDG.
This thesis presents improvements for common programming constructs, and its contributions are split into control and data dependence. For the former, we (i) specify a new representation of catch statements, along with a full description of other exception-handling constructs. We also (ii) analyse the current state-of-the-art technique for unconditional jumps (e.g., break or return), and show the risks of combining it with other popular techniques. Then, we focus on concurrency, with a (iii) formalisation of a reversible, causal-consistent debugger for CSP specifications. Switching to data dependences, we focus our contributions on making existing techniques context-sensitive (i.e., more accurate in the presence of routines or functions). We explore the data dependences involved in shared-memory concurrent programs, (iv) redefining interference dependence to make it context-sensitive. Afterwards, we take a small detour to (v) explore the decidability of various data analyses on programs with (and without) complex data structures and routine calls. Finally, we (vi) extend our previous work on slicing complex data structures to combine it with tabular slicing, which provides context-sensitivity.
Additionally, throughout this thesis, multiple supporting software libraries have been written or extended with the aforementioned improvements to program slicing. These have been used to provide empirical evaluations, and are available under libre software licenses, such that other researchers and software developers may extend or contrast them against their own proposals. The resulting tools are two program slicers for Java and Erlang, and a causal-consistent reversible debugger for CSP. / Galindo Jiménez, CS. (2024). Program Slicing for Modern Programming Languages [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/211183
|
343 |
Brain Resting-State Salience and Executive Network Connectivity Predictors of Smoking Progression, Nicotine-Enhanced Reward Sensitivity, and Depression,Gunn, Matthew Phillip 01 August 2024 (has links) (PDF)
The study’s objective was to assess whether resting-state regional functional connectivity and current source density (CSD) measured during smoking abstinence predict smoking progression across 18 months, depressive traits, and nicotine-enhanced reward sensitivity (NERS) in young light-nicotine (NIC) smokers using low-resolution brain electromagnetic tomography analysis (LORETA). A secondary goal was to assess whether depressive traits moderate the ability of connectivity and regional CSD to predict NERS. Brain regions of interest (ROIs) hypothesized to predict smoking progression, NERS, and depressive traits include structures with high-density nicotinic acetylcholine receptors (nAChRs) and reward-related areas. A total of N=108, 14-hour NIC-deprived young (age 18-24) light (5-35 NIC uses/week) smokers underwent electroencephalogram (EEG) recording while at rest (i.e., viewed a white crosshair on a black background) for 8 minutes then completed the PRT, an assessment of reward sensitivity, after smoking a placebo (0.05 mg NIC) and NIC (0.8 mg NIC) cigarette using a within-subjects design allowing for the assessment of NIC-induced changes in reward sensitivity. All EEG power and LORETA activity bands underwent regression analysis to discover if EEG-assessed brain activity can predict smoking progression, depressive traits, NERS, and their potential interaction. Localized brain regions include 1) reward-related structures, 2) depressive trait-related structures, and 3) large-scale neural (e.g., salience network (SN), default mode network (DMN), executive control network (ECN)) and substance use disorder networks (e.g., orbital frontal cortex (OFC), insula, dorsal lateral prefrontal cortex (dlPFC) anterior cingulate cortex (ACC)). Weaker resting-state connectivity (rsC) between the insula and ACC (i.e., SN) predicted greater smoking progression at 18 months (theta1 and theta2) and greater depressive traits (delta and theta1), while greater rsC within the SN predicted greater NERS (alpha2 and beta 2/3[23.19 – 25.14 Hz]). Greater NERS was also predicted by greater alpha2 connectivity between the 1) ACC and posterior cingulate cortex (PCC) and 2) ACC and left dlPFC. Greater depressive traits were also predicted by 1) weaker delta and theta2 connectivity between the bilateral insula, 2) weaker delta, theta1, and theta2 between the insula and dlPFC, 3) weaker delta and theta1 between the insula and subgenual cortex, 4) greater theta2 in the right vs. left default mode, and 5) greater delta (2.44 – 3.41 Hz) in the left vs. right default mode network. Both greater depressive traits and greater NERS were predicted by weaker 1) theta2/alpha1 (6.59 – 9.52 Hz) between the insula and dlPFC and 2) alpha1 (7.5 – 9.5 Hz) between the left orbital frontal cortex and right dlPFC. These findings provide the first evidence that differences in EEG-assessed brain connectivity in young light smokers are associated with nicotine-enhanced reward sensitivity, depressive traits, and smoking progression. Notably, weaker low-frequency rsC within the salience network predicted depressive traits and smoking progression, while greater high-frequency rsC predicted greater nicotine-enhanced reward sensitivity. These findings suggest that salience network rsC and drug-enhanced reward sensitivity may be useful tools and potential endophenotypes for reward sensitivity and drug-dependence research.
|
344 |
Developing a nursing dependency scoring tool for children's palliative care: the impact on hospice careTatterton, Michael J., Martin, C., Moore, C., Walker, C. 02 December 2020 (has links)
Yes / Occupancy is commonly used to measure bed management in hospices, however increasing complexity of children and young people, and technology dependence mean this is no longer effective. to develop a dependency tool that enables the hospice to safely and effectively manage the use of beds for planned short breaks (respite), preserving capacity for children requiring symptom management and end of life care. Methods: a comprehensive literature review and existing tools were used to inform the development of the Martin House Dependency Tool Framework. Training was provided to staff and the tool piloted before applying it across the hospice caseload.
Findings: The Tool has been used on 431 children (=93.1% of caseload). The Tool enabled consistency of assessment and more effective management of resources, owing to a contemporaneous understanding of the clinical needs of those on the caseload. Conclusion: The tool has enabled consistent and transparent assessment of children, improving safety, effectiveness and responsiveness, and the management of the workforce and resources.
|
345 |
Association Tests of the Opioid Receptor System and Alcohol-Related TraitsBennett, Ryan 01 December 2009 (has links)
The opioid receptors and their endogenous ligands have long been implicated in a variety of traits including addiction, impulsive behaviors and substance dependence. Using phenotypic measurements collected from the IASPSAD, data from a latent class analysis and data from a SNP array and additional genotyping assays, association and regression tests were performed to determine the effects of common SNPs encoded in the genes of the opioid receptors and ligands on various traits relating to alcohol dependence. Although only one SNP can be reported as significant for substance dependence within alcoholics, there were a few results approaching significance that may offer some insight into variation within alcoholism.
|
346 |
Reconceitualizando o Institucionalismo Histórico: path dependence, agencia e mudança institucional / Reconceptualizing the Historical Institutionalism: path dependence, agency and institutional changeCesaris, Luis Enrique Urtubey de 09 October 2009 (has links)
O núcleo desta dissertação é desenvolver um conceito de path dependence mais parcimonioso, coerente e útil, seja teoricamente ou em estudos empíricos. Neste sentido, o insight fundamental é que se partimos de uma conceitualização mais dinâmica, baseada mais em externalidades negativas do que em rendimentos crescentes, o conceito de path dependence pode ser inerentemente mais operacionalizável, robusto e ressoar melhor com a literatura e os estudos Institucionalistas Históricos. O conceito de path dependence pode também ser mais compatível com várias elaborações realizadas dentro do próprio Institucionalismo Histórico sobre questões como mudança institucional, mecanismos explicativos, complementaridade, idéias e agência, e, portanto, enriquecer-se graças aos mesmos. / The objective of this dissertation is to develop a more parsimonious, coherent and useful concept of path dependence, both theoretically and empirically. Its fundamental insight is that with a more dynamic conceptualization, based more in negative externalities than in increasing returns, the concept of path dependence can be inherently more robust and resonate better with the literature and Historical Institutionalist studies. The concept of path dependence can also be more compatible with several theoretical developments which have arisen within Historical Institutionalism regarding questions such as institutional change, social mechanisms, complementarities, ideas, agency and, therefore, to be enriched by them.
|
347 |
A integração da geração fotovoltaica distribuída à matriz elétrica brasileira: uma análise sob a ótica institucional / The integration of the photovoltaic distributed generation on Brazilian electric matrix: an analysis from the institutional perspectivePavanelli, João Marcos Mott 19 December 2016 (has links)
A matriz brasileira de energia elétrica foi construída historicamente como resultado da confrontação de interesses econômicos, políticos e sociais. Graças a avanços tecnológicos, o setor elétrico brasileiro passa por uma fase de possível inserção de novos modelos, como a geração distribuída de fontes energéticas alternativas, como eólica, biomassa e solar fotovoltaica. Este trabalho oferece uma análise institucional para a compreensão das possibilidades de inserção da geração distribuída fotovoltaica na rede elétrica. Essa análise institucional foi feita através de uma triangulação de técnicas, partindo de revisão bibliográfica de literatura científica, que gerou um modelo analítico para identificar e classificar os principais marcos históricos que direcionaram a estruturação da matriz energética brasileira. Os dados foram confrontados com as entrevistas em profundidade com especialistas do setor elétrico. Os resultados fundamentaram modelos que descrevem a formação histórica de instituições sob os aspectos econômicos, técnicos e normativos. Além disso, os resultados indicam um cenário favorável para investimentos em geração distribuída fotovoltaica até o final da década de 2020, mas também sugerem um possível conflito de equacionamento de custos entre os geradores distribuídos e as concessionárias de distribuição de energia elétrica / The Brazilian electric matrix was built historically as a result of the confrontation among economic, political and social interests. Given the technological advance, the Brazilians electric sector can introduce new models of electric generation, as the distributed generation from alternative energy sources as wind, biomass and photovoltaics. This study offers an institutional analysis to comprehend the perspectives of introducing distributed generation from photovoltaics on Brazilian electric network. This institutional analysis undertook a triangulation of techniques, starting from a literature review, which supported an analysis model. This model was used to identify and classify the main historic marks that constrained the choices concerning the Brazilians electric matrix composition. Historical data was confronted to in-depth interviews with specialists of the Brazilians electric sector. Results supported models which describe the historic formation of institutions under economic, technical and normative aspects. Furthermore the results indicate a favorable scenario to invest in distributed generation from photovoltaic systems in Brazil, at least until 2020, but they also forecast a possible conflict concerning the balance of some costs between the local energys distributor and the owners of distributed generation systems
|
348 |
The dual nature of causation : two necessary and jointly sufficient conditionsTouborg, Caroline Torpe January 2018 (has links)
In this dissertation, I propose a reductive account of causation. This account may be stated as follows: Causation: c is a cause of e within a possibility horizon ℓ if a) c is process-connected to e, and b) e security-depends on c within ℓ. More precisely, my suggestion is that there are two kinds of causal relata: instantaneous events (defined in Chapter 4) and possibility horizons (defined in Chapter 5). Causation is a ternary relation between two actual instantaneous events - the cause c and the effect e - and a possibility horizon ℓ. I argue that causation has a dual nature: on the one hand, a cause must be connected to its effect via a genuine process; on the other hand, a cause must make a difference to its effect. The first condition - namely, the condition of process-connection (defined in Chapter 6) - captures the sense in which a cause must be connected to its effect via a genuine process. This condition allows my account to separate causation from mere correlation, distinguish genuine causes from preempted backups, and capture how a cause must be at the right level of detail relative to its effect (Chapter 7). The second condition - namely, the condition of security-dependence (defined in Chapter 8) - captures the sense in which a cause must make a difference to its effect. This condition allows my account to yield intuitively correct verdicts on the counterexamples to the transitivity and intrinsicness of causation, resolve the problem of profligate omissions, accommodate structurally isomorphic but causally different cases, and handle contrastive causal claims (Chapter 9 and 10). Finally, my proposed account of causation logically entails restricted versions of three important principles of causal reasoning concerning the sufficiency of counterfactual dependence for causation, and the transitivity and intrinsicness of causation (Chapter 11).
|
349 |
A integração da geração fotovoltaica distribuída à matriz elétrica brasileira: uma análise sob a ótica institucional / The integration of the photovoltaic distributed generation on Brazilian electric matrix: an analysis from the institutional perspectiveJoão Marcos Mott Pavanelli 19 December 2016 (has links)
A matriz brasileira de energia elétrica foi construída historicamente como resultado da confrontação de interesses econômicos, políticos e sociais. Graças a avanços tecnológicos, o setor elétrico brasileiro passa por uma fase de possível inserção de novos modelos, como a geração distribuída de fontes energéticas alternativas, como eólica, biomassa e solar fotovoltaica. Este trabalho oferece uma análise institucional para a compreensão das possibilidades de inserção da geração distribuída fotovoltaica na rede elétrica. Essa análise institucional foi feita através de uma triangulação de técnicas, partindo de revisão bibliográfica de literatura científica, que gerou um modelo analítico para identificar e classificar os principais marcos históricos que direcionaram a estruturação da matriz energética brasileira. Os dados foram confrontados com as entrevistas em profundidade com especialistas do setor elétrico. Os resultados fundamentaram modelos que descrevem a formação histórica de instituições sob os aspectos econômicos, técnicos e normativos. Além disso, os resultados indicam um cenário favorável para investimentos em geração distribuída fotovoltaica até o final da década de 2020, mas também sugerem um possível conflito de equacionamento de custos entre os geradores distribuídos e as concessionárias de distribuição de energia elétrica / The Brazilian electric matrix was built historically as a result of the confrontation among economic, political and social interests. Given the technological advance, the Brazilians electric sector can introduce new models of electric generation, as the distributed generation from alternative energy sources as wind, biomass and photovoltaics. This study offers an institutional analysis to comprehend the perspectives of introducing distributed generation from photovoltaics on Brazilian electric network. This institutional analysis undertook a triangulation of techniques, starting from a literature review, which supported an analysis model. This model was used to identify and classify the main historic marks that constrained the choices concerning the Brazilians electric matrix composition. Historical data was confronted to in-depth interviews with specialists of the Brazilians electric sector. Results supported models which describe the historic formation of institutions under economic, technical and normative aspects. Furthermore the results indicate a favorable scenario to invest in distributed generation from photovoltaic systems in Brazil, at least until 2020, but they also forecast a possible conflict concerning the balance of some costs between the local energys distributor and the owners of distributed generation systems
|
350 |
O ciclo da política nacional de concessão de benefícios tributários (2003-2010) / The national policy cycle of tax breaks concession (2003-2010)Gonçalves, Maete Pedroso 28 November 2012 (has links)
Essa dissertação pretende mostrar que, na fase de formulação da política nacional de concessão de benefícios tributários, não existem obstáculos impeditivos à imposição da agenda do governo. Essa fase é antes marcada pela discricionariedade do Executivo na apresentação frequente de Medidas Provisórias que criam benefícios tributários. Além disso, o processo não é fechado à participação, pois, durante a tramitação destas proposições no Congresso Nacional, está sujeito à atuação de grupos de interesse privilegiados buscando sua parcela de benefícios distributivos. Por outro lado, existem entraves significativos colocados à fase da implementação das proposições que concedem benefícios tributários. Por ser uma política de difícil acompanhamento, sua execução está sujeita a impasses, negociações e busca de consensos entre setores da burocracia pública e destes com os órgãos de controle externo, o que impõe uma trajetória incremental à fase da implementação, e dificulta a avaliação da eficiência, eficácia e efetividade dos benefícios tributários. Além disso, a política nacional de concessão de benefícios tributários tem características de dependência de trajetória, pois, ao resolver problemas pontuais no varejo, tem se tornado a opção de ação governamental mais viável na ausência de uma reforma tributária abrangente. / This dissertation purpose to show that, at the formulation stage of national tax breaks concession policy, there are no obstacles impending the governments agenda imposition. Rather, this stage is marked by Executives discretion in the frequent presentation of Provisional Measures that create tax breaks. Also, the process is not closed to participation, because during the course of these proposals in Congress, this is liable of privileged interest groups action seeking their portion of distributive benefits. On the other hand, there are significant barriers imposed at the implementation stage of the tax breaks proposals. Because there is a policy of difficult monitoring, its execution is liable to impasses, negotiations and attempts to build consensus among sectors of the public bureaucracy and the latter with external control agencies, compelling an incremental path to the implementation stage, and hampers the evaluation of efficiency, efficacy and effectiveness of tax breaks. Furthermore, the national tax breaks concession policy has path dependence characteristics, because, to solving specific problems at retail, has become the most practicable option of governmental action in the absence of a comprehensive tax reform.
|
Page generated in 0.0786 seconds