nÃo hà / Este trabalho tem como objetivo avaliar o comportamento da carga tributÃria do ICMS do segmento de mercearia, optantes pelo Simples, no estado do CearÃ, apÃs a implantaÃÃo da sistemÃtica de substituiÃÃo tributÃria para o setor por meio do Decreto 29.560/2008. Para isso, empregou-se um modelo de diferenÃas em diferenÃas para comparar as empresas sobre o regime de recolhimento EPP e ME versus Normal, considerando as informaÃÃes de 2007 a 2010. Sendo que, 2007 refere-se ao perÃodo antes, enquanto 2008 a 2010 sÃo as informaÃÃes apÃs o Decreto. De acordo com os resultados do modelo Pooled, o Decreto 29.560/2008 teve Ãxito ao alcanÃar a substituiÃÃo tributÃria entre o regime Normal em relaÃÃo ao ME e EPP para os anos de 2008 e 2010. Por outro lado, em 2009 observa-se que a carga da Normal à superior à EPP e inferior à ME. Ou seja, existe efeito substituiÃÃo tributÃria para empresas do regime Normal em relaÃÃo a ME e EPP, durante os anos de 2008 e 2010. Verificou-se tambÃm que existe diferenÃa entre a arrecadaÃÃo de ICMS das empresas sob o regime de recolhimento EPP e ME em relaÃÃo a Normal, sendo que esta arrecada mais do que aquelas. Jà em 2009 e 2010, diferenÃa à nula entre as arrecadaÃÃes de ICMS das empresas cearenses optantes do SN entre os regimes, Normal versus EPP e ME. / This work has like objective evaluate the tributary chargeâs behaviour of the ICMS in the grocery segment, which chose for SIMPLE, in the state of CearÃ, after the implantation of the systematic of tributary substitution for the sector by means of Decree 29.560/2008. For this, it was applied one model from differences-by-differens in order to compare the companies on regime of collection EPP and ME versus NORMAL, considering the informations of 2007 to 2010. As we know, the year of 2007 concerning to the previous period while 2008 to 2010 mean the informations pos Decree. Acordding to the results from the model POOLED, the Decree 29.560/2008 obtained success in reaching the tributary substitution during the Normal regime related to ME and EPP to the years of 2008 and 2010. On the other hand, it was observed that in 2009 the charge of the NORMAL is superion to EPP and inferior to ME. There is, in facto, a tributary substitution effect to the company linked to the NORMAL regime related to ME and EPP during the years of 2008 and 2010. It was observed that there is difference between the collection of ICMS from those companies on the EPP collection regime and ME related to NORMAL, where this collect more than those. In the years of 2009 and 2010, the difference is invalid among the collection of ICMS of the companies from Cearà which chose SN between the regime NORMAL vs EPP and ME.

Since their introduction to Lake Erie, dreissenid mussels may have reengineered the cycling of nutrients in the lake so that the nearshore benthic community intercepts, retains, and recycles greater quantities of nutrients. This study traces particulate matter on a basin scale by characterizing the chemical composition (POC and PN concentrations, POC/PN mass ratios, δ¹³C and δ¹⁵N) of suspended particulate matter in Lake Erie, three tributary inflows, and the lake outflow between May and October, 2002. The data are used to 1) determine the relative contributions of allochthonous and autochthonous sources to suspended particulate matter, 2) identify possible sources of suspended particulate matter, and 3) compare suspended particulate matter in the eastern basin of Lake Erie with that in the central and western basins. Mean POC concentrations range from 175 to 4494 ??g/L and mean PN concentrations range from 33 to 812 ??g/L in this system. Mean POC/PN mass ratios are similar across all sampling locations, ranging between 4. 5 and 6. 9, and indicate that suspended particulate matter at these sites is mainly derived from autochthonous sources, particularly plankton. The ranges of δ¹³C (-34 to -22 ?) and δ¹⁵N (1 to 12 ?) identify terrestrial plants and soil matter, aquatic macrophytes, phytoplankton, and sewage as possible sources of suspended particulate matter at all sites. Plankton is probably the dominant source of suspended particulate matter at each site, with smaller contributions from allochthonous and other autochthonous sources. Significant differences in the concentration and isotope data between inflow and lake or outflow sites indicate that tributary inflows may receive greater contributions from terrestrial plants and soils and aquatic macrophytes than the lake and outflow. δ¹⁵N signatures also identify animal manure as a possible source of suspended particulate matter at the inflows. PN concentrations and δ¹⁵N signatures suggest that the shallowest nearshore sites close to Peacock Point in the eastern basin receive PN from a source that is not present at the other eastern basin sites or at the sites in the central and western basins. This source may be related to dreissenid mussels at these nearshore sites recycling nitrogen back into the water column.

A doutrina jurídica, por conta do paulatino fenômeno da multiplicação das áreas de atuação do Estado, passou a subdividir o Direito em ramos autônomos. A medida busca dar conta da crescente complexidade do sistema, porquanto didaticamente distingue feixes normativos específicos voltados a regular determinadas matérias outorgando-lhes particularidades científicas e doutrinárias. Entretanto, ao longo do tempo, o conceito de autonomia foi muitas vezes exacerbado ao ponto de ser confundido com independência, como se cada ramo jurídico constituísse um segmento de conhecimento isolado, indiferente aos demais. Dentro deste quadro de multiplicidade normativa, especialmente na seara das obrigações tributárias, uma única conduta ilícita passou a ter a aptidão de atrair múltiplas sanções previstas por cada ramo autônomo do Direito sem qualquer espécie de ponderação. Não obstante, em qualquer hipótese ou subsistema em que se apresente o ilícito caracteriza-se como fenômeno que, a despeito de ostentar algumas particularidades passíveis de variação, pressupõe um ciclo idêntico. Ademais, é um só o sujeito que sofrerá o espectro punitivo de cada ramo jurídico e, por conseguinte, poderá responder inúmeras vezes pelo mesmo ato. Esta singularidade do ciclo ilícito, percebida com particular adequação pelo Direito espanhol e português, pressupõe contraposição através de um ius puniendi estatal uno. A aplicação de qualquer sanção deve seguir uma plêiade de pressupostos comuns aplicáveis ao Direito como um todo, e não a este ou aquele ramo de forma isolada. O presente trabalho, adotando como premissa metodológica o pensamento sistemático na Ciência do Direito, tem como escopo reaproximar a faceta punitiva do Direito Tributário brasileiro dos demais ramos jurídicos para, assim, outorgar-lhe unidade e ordenação. No desenvolvimento de tal objetivo serão: (a) trabalhados princípios constitucionais que, muito embora sejam costumeiramente elaborados sob as perspectivas individualizadas de cada um dos sub-ramos jurídicos, se prestam a uniformizar o direito de punir mediante o rompimento de fronteiras meramente didáticas; (b) apresentadas todas as modalidades punitivas previstas no direito brasileiro para os atos ilícitos relacionados às obrigações tributárias, o que perpassará pelas sanções de índole administrativa e também penal; e (c) propostas perspectivas de aplicação de institutos uniformizadores da prática sancionadora tributária brasileira, especialmente voltadas aos temas do concurso aparente de normas, concurso de infrações, vedação ao bis in idem, prejudicialidade entre a via jurisdicional criminal e a tributária, direito ao silêncio e a vedação ao efeito confiscatório na ação punitiva. / The legal doctrine, due the gradual multiplication of areas that the State has to act, began to subdivide the Law into autonomous branches. The measure seeks to simplify the increasing complexity of the system, building scientific and doctrinal peculiarities about specific normative bundles that are designated to regulate certain matters. However, over the time, the concept of autonomy was often exacerbated until the point of being confused with independence, as if each legal branch constituted a segment of isolated knowledge, indifferent to the others. In this framework of normative multiplicity, especially in the area of tax obligations, a single unlawful act can attract diferent sanctions provided by each autonomous branch of law without any kind of reasonability. Nonetheless, the illicit, despite having some peculiarities susceptible of variation, characterizes itself as a phenomenon which presupposes a similar cycle in any hypothesis or subsystem in which it appears. In addition, the subject who will suffer the punishment of each legal branch is the same, therefore, will respond numerous times by the same ilicit act. This feature of the unlawful act, perceived with particular suitability by Spanish and Portuguese law, presupposes opposition by a single punishment power of the state. The application of any sanction must follow a few common assumptions applied to the Law as a single system and not for each isolated branch. The present work, adopting the systematic thinking as methodological premise, seek to grant the unity and ordering of the punitive facet of Brazilian Tax Law by aproaching it of the other legal branches. To develop this objective we: (a) worked with constitutional principles that standardize the punishment right by overcoming didactic boundaries; (b) presented all punitive species in the Brazilian law for illicit acts related to tax obligations; and (c) proposed prospects for the application of standardization institutes in the Brazilian tax punishment practice, with special regard to issues of apparent competition of rules, competition of infractions, prohibition of double jeopardy, prejudiciality between criminal and tax jurisdictional channels, right of silence and the prohibition of confiscation in punitive action.

The alluvial forms of the rivers that drain the Colorado Plateau are a product of the water and sediment load that tributaries deliver to the trunk streams. Where the Green and Colorado Rivers cross structural barriers, narrow canyons have been incised. In the steep terrain adjacent to many of these canyons debris flows occur in the catchment basins of tributaries and deliver coarse sediment to the mainstem river corridor. Over time, debris flow deposits have aggraded in trunk stream valleys and created landforms known as debris fans. The sizes of these debris fans are related to the accommodation space available for fan formation. Lithologic variation in the layer-cake stratigraphy of the Colorado Plateau has led to varying valley widths. Tributary catchment, debris fan, depositional site, and mainstem river characteristics are examined over the 156-kilometer reach of the Green River through Desolation and Gray Canyons. Desolation and Gray Canyons provide some of the widest valley widths and resultant debris fan areas on the Colorado Plateau.

Since their introduction to Lake Erie, dreissenid mussels may have reengineered the cycling of nutrients in the lake so that the nearshore benthic community intercepts, retains, and recycles greater quantities of nutrients. This study traces particulate matter on a basin scale by characterizing the chemical composition (POC and PN concentrations, POC/PN mass ratios, δ¹³C and δ¹⁵N) of suspended particulate matter in Lake Erie, three tributary inflows, and the lake outflow between May and October, 2002. The data are used to 1) determine the relative contributions of allochthonous and autochthonous sources to suspended particulate matter, 2) identify possible sources of suspended particulate matter, and 3) compare suspended particulate matter in the eastern basin of Lake Erie with that in the central and western basins. Mean POC concentrations range from 175 to 4494 µg/L and mean PN concentrations range from 33 to 812 µg/L in this system. Mean POC/PN mass ratios are similar across all sampling locations, ranging between 4. 5 and 6. 9, and indicate that suspended particulate matter at these sites is mainly derived from autochthonous sources, particularly plankton. The ranges of δ¹³C (-34 to -22 ?) and δ¹⁵N (1 to 12 ?) identify terrestrial plants and soil matter, aquatic macrophytes, phytoplankton, and sewage as possible sources of suspended particulate matter at all sites. Plankton is probably the dominant source of suspended particulate matter at each site, with smaller contributions from allochthonous and other autochthonous sources. Significant differences in the concentration and isotope data between inflow and lake or outflow sites indicate that tributary inflows may receive greater contributions from terrestrial plants and soils and aquatic macrophytes than the lake and outflow. δ¹⁵N signatures also identify animal manure as a possible source of suspended particulate matter at the inflows. PN concentrations and δ¹⁵N signatures suggest that the shallowest nearshore sites close to Peacock Point in the eastern basin receive PN from a source that is not present at the other eastern basin sites or at the sites in the central and western basins. This source may be related to dreissenid mussels at these nearshore sites recycling nitrogen back into the water column.

By integrating system theories, geopolitics, strategic studies and historical sociology, this dissertation gets a research approach of dynamics of system changes, to explore the modern East Asian System: patterns, changes and dynamics. As the aspect of system changes, the Opium War (1839) between the British Empire and the Qing Empire led the collapse of the Tributary System, marked the beginning of modern East Asia System. All the Perry¡¦s Black Ship, the Great Game between Britain and Russia, Qing-Japanese War, Russo-Japanese War, the Pacific War, the collapse of Soviet Union and so on affected the changes of modern East Asia System, and gradually shaped into the current East Asian system: the coexistence of trade exchanges and military confrontation. As the aspect of system patterns, after the Opium War, the British became the dominant state of East Asia, and the operating principles of the West European State System replaced the Tributary System. The Great Game brought the first sea-land power game of the East Asia System. Japan Russo-Japanese war let Japan establish a sphere of influence. United States replaced Japan¡¦s sphere after the Pacific War. While the collapse of the Soviet Union, China could rebuild new Tributary System on the base of geopolitics of the Tributary System, and Beijing could become the new vertex in East Asia. Finally, the dissertation argues that the technological innovation, codes of geopolitics and join of numbers which were outside system, are the main dynamics of changes of modern East Asia System. However, with the recovery of the East Asian geo-economy and the rise of China, we should discuss the new dynamics of the future East Asia System.

The purpose of this study is to describe and explain tributary changes within the lower Trinity River basin, Texas, downstream of Livingston Dam. Within southeastern Texas, an opportunistic geomorphic experiment arose when the Trinity River was impounded. The dam represents a marked moment and place of a system perturbation. Geomorphological effects of the lower Trinity River tributaries were investigated through five different types of data: analysis of published discharge and sediment load data, examination of alluvium, planform change as measured from aerial photographs, resurveys of bridge cross-sections, and field mapping of geomorphic indicators of change. Since closure, Lake Livingston has reduced sediment supply while minimally affecting the discharge regime. Channel scour is evident for about 60 km downstream. All the tributaries studied are located within this reach. Currently, there is no model that directly addresses the morphological response of a tributary streams confluence downstream of a dam. Therefore, the Confluence Effects Model is developed to predict the resulting geomorphological impacts within a tributary streams mouth with varying changes in trunk stream discharge and channel morphology. When applied to two confluences of the lower Trinity River, the Confluence Effects Model successfully predicts the resulting geomorphological changes. Within the lower Trinity River basin, the tributaries are reacting in a nonlinear and complex manner. Delayed or lagged responses are illustrated through sediment budgets for two tributaries which suggest a large amount of sediment is in storage within the tributary basins. Applying the unstable hydraulic geometry model, thirteen qualitatively different modes of adjustment with respect to increases, decreases or lack of change in width, depth, slope and roughness were observed within the tributary systems. The nonlinear and complex reactions of the tributary systems mask the effects of the impoundment beyond the confluences with the Trinity. The geomorphic characteristics of the tributaries are largely dominated by Holocene sea level change and the response to extreme events, such that dam effects become relatively localized. While this study considered a coastal plain fluvial system perturbed by human modifications, other earth surface systems may draw comparisons between emergent responses, response times and landscape sensitivity to a disturbance within a system.

Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law. / Gran parte de los contribuyentes en el Ecuador no realizan una aplicación correcta del crédito tributario en sus declara­ciones de IVA, lo que los lleva a pagar un valor mucho más alto del que pagarían si hicieran una aplicación adecuada. En el presente artículo, demostramos que a través de la implementación de un sencillo sistema contable, los contribuyentes pueden optimizar su declaración del IVA sin infringir ninguna disposición tributaria vigente, sino, por el contrario, apegándose estrictamente a lo que dice la ley en el país.

A doutrina jurídica, por conta do paulatino fenômeno da multiplicação das áreas de atuação do Estado, passou a subdividir o Direito em ramos autônomos. A medida busca dar conta da crescente complexidade do sistema, porquanto didaticamente distingue feixes normativos específicos voltados a regular determinadas matérias outorgando-lhes particularidades científicas e doutrinárias. Entretanto, ao longo do tempo, o conceito de autonomia foi muitas vezes exacerbado ao ponto de ser confundido com independência, como se cada ramo jurídico constituísse um segmento de conhecimento isolado, indiferente aos demais. Dentro deste quadro de multiplicidade normativa, especialmente na seara das obrigações tributárias, uma única conduta ilícita passou a ter a aptidão de atrair múltiplas sanções previstas por cada ramo autônomo do Direito sem qualquer espécie de ponderação. Não obstante, em qualquer hipótese ou subsistema em que se apresente o ilícito caracteriza-se como fenômeno que, a despeito de ostentar algumas particularidades passíveis de variação, pressupõe um ciclo idêntico. Ademais, é um só o sujeito que sofrerá o espectro punitivo de cada ramo jurídico e, por conseguinte, poderá responder inúmeras vezes pelo mesmo ato. Esta singularidade do ciclo ilícito, percebida com particular adequação pelo Direito espanhol e português, pressupõe contraposição através de um ius puniendi estatal uno. A aplicação de qualquer sanção deve seguir uma plêiade de pressupostos comuns aplicáveis ao Direito como um todo, e não a este ou aquele ramo de forma isolada. O presente trabalho, adotando como premissa metodológica o pensamento sistemático na Ciência do Direito, tem como escopo reaproximar a faceta punitiva do Direito Tributário brasileiro dos demais ramos jurídicos para, assim, outorgar-lhe unidade e ordenação. No desenvolvimento de tal objetivo serão: (a) trabalhados princípios constitucionais que, muito embora sejam costumeiramente elaborados sob as perspectivas individualizadas de cada um dos sub-ramos jurídicos, se prestam a uniformizar o direito de punir mediante o rompimento de fronteiras meramente didáticas; (b) apresentadas todas as modalidades punitivas previstas no direito brasileiro para os atos ilícitos relacionados às obrigações tributárias, o que perpassará pelas sanções de índole administrativa e também penal; e (c) propostas perspectivas de aplicação de institutos uniformizadores da prática sancionadora tributária brasileira, especialmente voltadas aos temas do concurso aparente de normas, concurso de infrações, vedação ao bis in idem, prejudicialidade entre a via jurisdicional criminal e a tributária, direito ao silêncio e a vedação ao efeito confiscatório na ação punitiva. / The legal doctrine, due the gradual multiplication of areas that the State has to act, began to subdivide the Law into autonomous branches. The measure seeks to simplify the increasing complexity of the system, building scientific and doctrinal peculiarities about specific normative bundles that are designated to regulate certain matters. However, over the time, the concept of autonomy was often exacerbated until the point of being confused with independence, as if each legal branch constituted a segment of isolated knowledge, indifferent to the others. In this framework of normative multiplicity, especially in the area of tax obligations, a single unlawful act can attract diferent sanctions provided by each autonomous branch of law without any kind of reasonability. Nonetheless, the illicit, despite having some peculiarities susceptible of variation, characterizes itself as a phenomenon which presupposes a similar cycle in any hypothesis or subsystem in which it appears. In addition, the subject who will suffer the punishment of each legal branch is the same, therefore, will respond numerous times by the same ilicit act. This feature of the unlawful act, perceived with particular suitability by Spanish and Portuguese law, presupposes opposition by a single punishment power of the state. The application of any sanction must follow a few common assumptions applied to the Law as a single system and not for each isolated branch. The present work, adopting the systematic thinking as methodological premise, seek to grant the unity and ordering of the punitive facet of Brazilian Tax Law by aproaching it of the other legal branches. To develop this objective we: (a) worked with constitutional principles that standardize the punishment right by overcoming didactic boundaries; (b) presented all punitive species in the Brazilian law for illicit acts related to tax obligations; and (c) proposed prospects for the application of standardization institutes in the Brazilian tax punishment practice, with special regard to issues of apparent competition of rules, competition of infractions, prohibition of double jeopardy, prejudiciality between criminal and tax jurisdictional channels, right of silence and the prohibition of confiscation in punitive action.

A doutrina jurídica, por conta do paulatino fenômeno da multiplicação das áreas de atuação do Estado, passou a subdividir o Direito em ramos autônomos. A medida busca dar conta da crescente complexidade do sistema, porquanto didaticamente distingue feixes normativos específicos voltados a regular determinadas matérias outorgando-lhes particularidades científicas e doutrinárias. Entretanto, ao longo do tempo, o conceito de autonomia foi muitas vezes exacerbado ao ponto de ser confundido com independência, como se cada ramo jurídico constituísse um segmento de conhecimento isolado, indiferente aos demais. Dentro deste quadro de multiplicidade normativa, especialmente na seara das obrigações tributárias, uma única conduta ilícita passou a ter a aptidão de atrair múltiplas sanções previstas por cada ramo autônomo do Direito sem qualquer espécie de ponderação. Não obstante, em qualquer hipótese ou subsistema em que se apresente o ilícito caracteriza-se como fenômeno que, a despeito de ostentar algumas particularidades passíveis de variação, pressupõe um ciclo idêntico. Ademais, é um só o sujeito que sofrerá o espectro punitivo de cada ramo jurídico e, por conseguinte, poderá responder inúmeras vezes pelo mesmo ato. Esta singularidade do ciclo ilícito, percebida com particular adequação pelo Direito espanhol e português, pressupõe contraposição através de um ius puniendi estatal uno. A aplicação de qualquer sanção deve seguir uma plêiade de pressupostos comuns aplicáveis ao Direito como um todo, e não a este ou aquele ramo de forma isolada. O presente trabalho, adotando como premissa metodológica o pensamento sistemático na Ciência do Direito, tem como escopo reaproximar a faceta punitiva do Direito Tributário brasileiro dos demais ramos jurídicos para, assim, outorgar-lhe unidade e ordenação. No desenvolvimento de tal objetivo serão: (a) trabalhados princípios constitucionais que, muito embora sejam costumeiramente elaborados sob as perspectivas individualizadas de cada um dos sub-ramos jurídicos, se prestam a uniformizar o direito de punir mediante o rompimento de fronteiras meramente didáticas; (b) apresentadas todas as modalidades punitivas previstas no direito brasileiro para os atos ilícitos relacionados às obrigações tributárias, o que perpassará pelas sanções de índole administrativa e também penal; e (c) propostas perspectivas de aplicação de institutos uniformizadores da prática sancionadora tributária brasileira, especialmente voltadas aos temas do concurso aparente de normas, concurso de infrações, vedação ao bis in idem, prejudicialidade entre a via jurisdicional criminal e a tributária, direito ao silêncio e a vedação ao efeito confiscatório na ação punitiva. / The legal doctrine, due the gradual multiplication of areas that the State has to act, began to subdivide the Law into autonomous branches. The measure seeks to simplify the increasing complexity of the system, building scientific and doctrinal peculiarities about specific normative bundles that are designated to regulate certain matters. However, over the time, the concept of autonomy was often exacerbated until the point of being confused with independence, as if each legal branch constituted a segment of isolated knowledge, indifferent to the others. In this framework of normative multiplicity, especially in the area of tax obligations, a single unlawful act can attract diferent sanctions provided by each autonomous branch of law without any kind of reasonability. Nonetheless, the illicit, despite having some peculiarities susceptible of variation, characterizes itself as a phenomenon which presupposes a similar cycle in any hypothesis or subsystem in which it appears. In addition, the subject who will suffer the punishment of each legal branch is the same, therefore, will respond numerous times by the same ilicit act. This feature of the unlawful act, perceived with particular suitability by Spanish and Portuguese law, presupposes opposition by a single punishment power of the state. The application of any sanction must follow a few common assumptions applied to the Law as a single system and not for each isolated branch. The present work, adopting the systematic thinking as methodological premise, seek to grant the unity and ordering of the punitive facet of Brazilian Tax Law by aproaching it of the other legal branches. To develop this objective we: (a) worked with constitutional principles that standardize the punishment right by overcoming didactic boundaries; (b) presented all punitive species in the Brazilian law for illicit acts related to tax obligations; and (c) proposed prospects for the application of standardization institutes in the Brazilian tax punishment practice, with special regard to issues of apparent competition of rules, competition of infractions, prohibition of double jeopardy, prejudiciality between criminal and tax jurisdictional channels, right of silence and the prohibition of confiscation in punitive action.