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National Tax System: A Jurisprudential Discussion 国家税收制度:法理探讨
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.102.3
Andrey Pacheco Santana, A. Nascimento, Débora Cristina Passos de Sá
The municipalities, in search of a tax collection headquarters in order to bring more resources to their coffers so that they can carry out their public policies in a satisfactory manner, have been issuing, through secondary normative acts, via Decrees, significant changes in the tax calculation bases that are within its competence. The objective of the study was to respond to a jurisprudential discussion already consolidated by the Superior Courts regarding compliance with art. 150, I of the Federal Constitution of 1988, combined with art. 33 and art. 97, § 2 of the National Tax Code. The methodology of the study was a literature review, themethod adopted was the use of qualitative analysis techniques of the text, which occurs with the confrontation of information and analysis of speeches and contents about the tax system of its importance. The results showed that in the Constitution, especially with regard to the principle of legality, as a limitation of the State's power to tax, as this fact is an individual right of the taxpayer, not subject to suppression, protected by an immutable clause, as provided in article 60, § 4 of CF/88. It is concluded thatAuthorization for monetary restatement purposes is limited to the official indices provided for in the fiscal list or in the value plan contained in a Law approved by the Legislative or equivalent to the law, such as the use of a Provisional Measure.
市政当局正在寻找一个税收总部,以便为它们的金库带来更多的资源,使它们能够以令人满意的方式执行它们的公共政策,它们已经通过二级规范性法令,通过法令,对其职权范围内的税收计算基础作出重大改变。这项研究的目的是回应高等法院已经巩固的关于遵守art的法理讨论。1988年联邦宪法第150条第1款,结合艺术。33和艺术。《国家税法》第97条第2款。本研究的方法论是文献综述法,所采用的方法是运用定性分析的方法对文本进行分析,对所发生的信息进行对抗,分析演讲和内容对税收制度的重要性。结果表明,在宪法中,特别是关于合法性原则,作为对国家征税权力的限制,因为这一事实是纳税人的个人权利,不受压制,受到不可改变的条款的保护,如CF/88第60条第4节所规定的那样。结论是,以货币重述为目的的授权仅限于财政清单中规定的官方指标,或立法机关批准的法律或相当于法律的法律所载的价值计划中规定的官方指标,例如使用临时措施。
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引用次数: 0
Fruits and Vegetables Detection using YOLO Algorithm 基于YOLO算法的果蔬检测
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.107.8
S. Kanakaprabha, Dr. Gaddam Venu Gopal, D. Kaleeswaran, D. Hemamalini, Dr. G. Ganeshkumar
The robotic harvesting platform's fruit and vegetable detection system is crucial. Due to uneven environmental factors such branch and leaf shifting sunshine, fruit and vegetable clusters, shadow, and so on, the fruit recognition has become more difficult in nowadays. The current method in this work is used to detect different types of fruits and vegetables in different size and shape. This method makes the use of OpenCV, Dark Flow, a TensorFlow variant of the YOLO technique. To train the necessary of network, a range of fruits and vegetable pictures were input into the network. The photos were pre-processed using OpenCV to create manual bounding boxes around the fruits and vegetables before into the training. YOLO detection algorithm is used. In, this method more accurately and rapidly recognizes of an item in an image. After the network has been trained, the test input is sent into the bounding boxes surrounding the recognized fruits and vegetables will be displayed as a consequence.
机器人收获平台的果蔬检测系统至关重要。由于枝叶移动、日照、果蔬丛、阴影等不均匀的环境因素,使得水果识别变得更加困难。目前在这项工作中使用的方法是检测不同大小和形状的不同类型的水果和蔬菜。该方法使用了OpenCV, Dark Flow, YOLO技术的TensorFlow变体。为了训练网络的必要条件,将一系列水果和蔬菜图片输入到网络中。在进入训练之前,使用OpenCV对照片进行预处理,以在水果和蔬菜周围创建手动边框。采用YOLO检测算法。该方法能更准确、快速地识别图像中的物体。网络训练完成后,将测试输入发送到识别的水果和蔬菜周围的边界框中,结果将显示出来。
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引用次数: 0
The effect of freeze-thaw on the performance of recycled concrete pavement 冻融对再生混凝土路面性能的影响
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.102.1
Shoddo Elias Haile, Yuanzhen Liu
Freeze-thaw damage is one of the most serious issues that can affect pavement made of recycled concrete in cold places. The recycled concrete pavement freeze-thaw deterioration mechanism still needs to be fully understood. In this study, a number of different experimental investigations were conducted. on several concrete specimens that contained differing percentages of RCA replacements by volume (0%, 30%, 50%, 70%, and 100%, respectively). Several freeze-thaw cycles have been exposed to the concrete specimens. In order to assess the performance of the casted specimens, the mass loss, relative dynamic modulus of elasticity (RDME), and length change were estimated. The results demonstrate that the incorporation of recycled coarse aggregate significantly affects the performance of the specimens. Flexural strength tests have been used to evaluate the degree to which the specimens' mechanical properties have deteriorated. After being subjected to several freeze-thaw cycles. For all mixtures, the 28-day flexural strength values were calculated. The test result shows the flexural strength value of the specimens was inversely proportional to the replacement of RA. The flexural strengths of the specimens dropped as the number of RA increased. Furthermore, the specimens with more RA replacement have a greater drop in flexural strengths. Moreover, an analysis of the freeze-thaw cycle's process and its damage mechanism was revealed.
冻融损伤是影响寒冷地区再生混凝土路面的最严重问题之一。再生混凝土路面冻融劣化机理还有待进一步研究。在这项研究中,进行了许多不同的实验调查。不同体积RCA置换比例(分别为0%、30%、50%、70%和100%)的混凝土试件。混凝土试件经历了多次冻融循环。为了评估铸件的性能,计算了铸件的质量损失、相对动态弹性模量(RDME)和长度变化。结果表明,再生粗骨料的掺入对试件的性能有显著影响。弯曲强度试验被用来评估试件力学性能恶化的程度。经过多次冻融循环后。对于所有混合物,计算28天抗弯强度值。试验结果表明,试件的抗弯强度值与RA的替换量成反比。试件的抗弯强度随RA数的增加而下降。RA置换次数越多,试件抗弯强度下降幅度越大。并对冻融循环过程及其损伤机理进行了分析。
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引用次数: 1
The use of Sodium Bicarbonate Inhaled Solution in Moderate/Severe Cases of Covid-19 in the City of Aquidauana, Mato Grosso do Sul, Brazil 巴西南马托格罗索州阿基多瓦纳市中/重度Covid-19病例吸入碳酸氢钠溶液的使用情况
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.103.2
Beatriz Bispo do Carmo, Giovanna Bernardi Gonçalves Oliveira, Juliana Emanuele Menezes, Jaqueline Lopes de Melo, Lorena Moreira Neves, Claudia de Arruda Nascimento, Paola da Silva Ruiz de Lima, Carmen Sandra Mequi, Fernanda Coelho de Oliveira, Sabrina Rodrigues de Matos, Josiane Montovani Bertolin Camargo, Leticia Furtado Assis, C. M. Furtado, C. Lobato, Angélica Bento de Almeida, Carolina Pontes Soares
On March 11, 2020, the World Health Organization declared the new Coronavirus a pandemic, due to the large number of cases and deaths worldwide. The upper inhalation routes are the gateway for any viral variant, with the installation of SAR-CoV-2 in the respiratory epithelium, which, belonging to the Coronovidae family, has an acidic pH. Alkalization is a way to destabilize the pathophysiology of COVID-19. In this way, the introduction of saline solutions into the upper respiratory system would be a way of interfering with the symptomatology and behavior of the virus. Objective: To evaluate the role of inhaled 3% sodium bicarbonate solution in improving respiratory symptoms and destabilizing SAR-CoV-2 in COVID-19. Materials and methods: Randomized clinical trial, with people diagnosed with COVID-19 through the RT-PCR assay. The participants included were of any age and gender undergoing hospital treatment at the COVID-19 ward unit at the Hospital Regional Doutor Estácio Muniz, located in the municipality of Aquidauana in the State of Mato Grosso do Sul, between September/2020 and November/2021. Results: It was observed that moderate/severe patients who received inhaled treatment with a 3% sodium bicarbonate solution had a good prognosis for their respiratory condition, progressing to hospital discharge. Conclusion: Treatment with sodium bicarbonate solution has a high potential in the treatment as an adjunct to COVID-19.
2020年3月11日,由于全球范围内的大量病例和死亡,世界卫生组织宣布新型冠状病毒为大流行。sars - cov -2是冠状病毒科的一种,具有酸性,它安装在呼吸道上皮中,因此上呼吸道吸入途径是任何病毒变异的门户。碱化是破坏COVID-19病理生理稳定性的一种方式。通过这种方式,将生理盐水溶液引入上呼吸道系统将是一种干扰病毒症状和行为的方法。目的:评价吸入3%碳酸氢钠溶液对改善COVID-19患者呼吸道症状和稳定sars - cov -2的作用。材料和方法:随机临床试验,通过RT-PCR检测诊断为COVID-19的人。参与者包括2020年9月至2021年11月期间在南马托格罗索州阿基多瓦纳市Doutor Estácio Muniz地区医院COVID-19病房接受住院治疗的任何年龄和性别。结果:观察到中、重度患者接受3%碳酸氢钠溶液吸入治疗后,呼吸状况预后良好,直至出院。结论:碳酸氢钠溶液辅助治疗COVID-19具有很大的潜力。
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引用次数: 0
Why Businesses Evade Tax In Ghana 加纳企业为何逃税
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1011.5
Massang Naa Norley, Wang Jianfeng, Adu Sarfo Philip, Massang Thomas
The paper aims to assess why businesses evade tax in Ghana. This study uses a sample size of 100 respondents, consisting of 90 taxpayers 3 tax officials and, 7 personal interviews. Using descriptive statistics, the study's findings showed that the following are causes of tax evasion; a lack of tax education, high tax rates, a lack of enforcement of penalties, the perception that the government is misusing taxes, and unprofitable businesses. These are the main drivers of tax evasion in the country. The difficulties tax officials face in collecting taxes include their inability to contact all taxpayers and the lack of a taxpayer database. It was not surprising that less than 50% of the respondents responded to the fact that tax evasion may improve living conditions, given that the majority of the respondents did not obtain formal education. Furthermore, 32% of total respondents believe that tax evasion will end or reduce the social benefits enjoyed by citizens because the government will not have enough money to provide such amenities. This means that all respondents were aware of the negative effects of tax evasion on national development. Indeed, the administration must take every step plausible to incentivize tax payment. According to the research results, tax education was insufficient, as were improper sanctions implementation and tax collectors' inability to locate several liable taxpayers. The study concludes by proposing additional research focusing on raising tax adherence through tax education.
本文旨在评估加纳企业逃税的原因。本研究的样本量为100人,其中纳税人90人,税务人员3人,个人访谈7人。使用描述性统计,研究结果表明,以下是逃税的原因;缺乏税务教育,高税率,缺乏惩罚的执行力,认为政府滥用税收,以及无利可图的企业。这些是该国逃税的主要驱动因素。税务官员在收税方面面临的困难包括他们无法与所有纳税人联系,以及缺乏纳税人数据库。考虑到大多数受访者没有接受过正规教育,不到50%的受访者认为逃税可以改善生活条件,这并不奇怪。此外,32%的受访者认为逃税将终止或减少公民享受的社会福利,因为政府将没有足够的钱来提供这些福利。这意味着所有受访者都意识到逃税对国家发展的负面影响。事实上,政府必须采取一切可能的措施来激励纳税。根据研究结果,税收教育不足,制裁执行不当,收税人员无法确定几个责任纳税人。该研究最后提出了通过税收教育提高税收依从性的额外研究。
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引用次数: 0
Beef Cattle Farmers’ Economic Behavior in the Minahasa Tenggara Regency, Indonesia 印尼米纳哈沙登加拉县肉牛养殖户的经济行为
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.109.2
Erwin Wantasen, Sintya JK Umboh, Jein R Leke
The purpose of this research is to analyze the influencing factors of household income from beef cattle business in the use of artificial insemination and natural mating and evaluate the impact of changes in various external factors on economic behavior, such as the added value of cattle, income from cattle and production costs, allocation of family labor, the income of food crop farming, family income, food consumption, and non-food consumption as well as farmer household savings in the use of artificial insemination and natural mating systems in beef cattle. Further, the measurement of insemination and natural mating employed the approach of inseminator and natural mating costs. This research was conducted using a case study method on 150 beef cattle farmers located in Tababo Selatan Village and Buku Selatan Village, Belang District and Molompar Village and Molompar I Village, Tombatu Timur District, Minahasa Tenggara Regency. Specifically, the study used a purposive random sampling method. Data were analyzed by simultaneous equations, using the two-stage least squares (2 SLS) method and simulated analysis, using the SAS statistical application program. The results show that artificial insemination and natural mating systems had a significant effect on the added value of cattle, increasing the family time allocation of the farmer to the cattle business, production costs, the value of manure production, the rent value of bulls, and the value of unsold cattle. The simulation model demonstrated that an increase in inseminator costs and natural mating costs by 20% could increase the added value of beef cattle, allocation of family working time in the cattle business, beef cattle income, family income of the farmers, and food and non-food consumption.
本研究的目的是分析使用人工授精和自然交配方式的肉牛经营家庭收入的影响因素,评价各种外部因素的变化对经济行为的影响,如牛的附加值、牛的收入和生产成本、家庭劳动力的分配、粮食作物种植的收入、家庭收入、食品消费、而非食品消费以及农户在肉牛使用人工授精和自然交配系统方面的节省。此外,授精和自然交配的测量采用授精者和自然交配成本的方法。本研究采用个案研究方法,对Minahasa Tenggara县Belang区的Tababo Selatan村和Buku Selatan村以及Tombatu Timur区的Molompar村和Molompar I村的150名肉牛养殖户进行了研究。具体来说,本研究采用了有目的的随机抽样方法。数据分析采用联立方程,采用两阶段最小二乘(2sls)方法和模拟分析,使用SAS统计应用程序。结果表明,人工授精和自然配种制度对牛的附加值有显著影响,增加了农民对牛业的家庭时间分配、生产成本、粪便生产价值、公牛的租金价值和未售出牛的价值。仿真模型表明,授精成本和自然配种成本每增加20%,肉牛的附加值、家庭在养牛业中的工作时间分配、肉牛收入、养殖户家庭收入以及食品和非食品消费均会增加。
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引用次数: 0
Poverty and banditry in the Maghreb during the Middle Ages 中世纪马格里布地区的贫穷与盗匪
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1010.6
Mustapha Chiguer, Youness Chiguer
The subject of this research focuses on studying one of the social phenomena that disturbed society and authority alike in the Maghreb countries during the Middle Ages, and it is related to the phenomenon of banditry and banditry and its relationship to poverty, and then searching for the role of poverty and fragility in exacerbating the processes of theft, robbery and looting, and thus the extent to which it contributes Poor social and natural environments create aggressive behavior such as eavesdropping, banditry, and disruption of security in general, and road security in particular, in addition to other factors in which the natural and the human intersect. Conversely, how banditry was considered a minus of a danger that was knocking in the face of society, alerting to the great defect that it knew. The economic and social structure in the countries of the Islamic Maghreb in the Middle Ages, and how warfare also constituted an aspect of opposition to those regimes responsible for that imbalance.
本研究的主题主要是研究中世纪马格里布国家困扰社会和权威的一个社会现象,它与土匪和盗匪现象及其与贫困的关系有关,然后寻找贫困和脆弱性在加剧盗窃、抢劫和抢劫过程中的作用。因此,恶劣的社会和自然环境在多大程度上造成了诸如窃听、盗匪和破坏安全(特别是道路安全)等侵略性行为,此外还有自然和人类相交的其他因素。相反,盗匪被认为是社会面临的一种危险的负面影响,它提醒人们注意社会所知道的巨大缺陷。中世纪伊斯兰马格里布国家的经济和社会结构,以及战争如何也构成了反对造成这种不平衡的政权的一个方面。
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引用次数: 0
Using AI and the Fuzzy Delphi Method for Dispatching Executives to Overseas Banks 运用人工智能和模糊德尔菲法进行海外银行高管派遣
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.1010.1
Song-Yi Hsieh, Hsiao-Chi Ling, Chiao Chao, Ruei-Yuan Wang
With the openness of Taiwan’s government's financial policy, the banks here are becoming more liberalized and internationalized. Taiwan is becoming a competitive financial market since more new commercial banks have been set up in Taiwan. So, it is important for a bank to dispatch good executives to overseas branches. In this paper, we analyze what kinds of characteristics and traits a bank's manager in an overseas branch should have by using the fuzzy Delphi method (FDM). The purposes of the research are: Firstly, to analyze what kinds of characteristics and traits a bank's manager in an overseas branch should have. Secondly, to compare the differences between managers in overseas branches in Japan and Hong Kong by using the Wilcoxon rank sum test. Thirdly, establish the dispatch criteria with Artificial Intelligence (AI) and FDM methods. Through the examination of FDM, a fuzzy referent model framework for the bank’s dispatch in the overseas branch is built. It is anticipated that the fuzzy framework will provide a more objective means for the dispatch of appropriate personnel for overseas branches.
随着台湾政府金融政策的开放,这里的银行变得更加自由化和国际化。随着越来越多的新商业银行在台湾成立,台湾正成为一个竞争激烈的金融市场。因此,将优秀的管理人员派遣到海外分行是非常重要的。本文运用模糊德尔菲法(FDM)分析了银行海外分行经理应具备哪些特点和特质。本研究的目的是:首先,分析银行海外分行经理应具备哪些特点和特质。其次,利用Wilcoxon秩和检验比较日本和香港海外分公司管理者的差异。第三,运用人工智能(AI)和FDM方法建立调度准则。通过对FDM的检验,建立了银行海外分支机构调度的模糊参考模型框架。预计,模糊框架将为向海外分支机构派遣适当的人员提供更客观的手段。
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引用次数: 0
Integration of DICTs in Education: The Educational Demand Faced with the Profiles of Immigrants and Digital Natives 资讯科技在教育中的整合:移民与数位原住民的教育需求
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.103.3
Francisco das Chagas Lopes, Walber Gonçalves de Souza, Marival Baldoino de Santana, Raquel Carvalho Ferreira, M. C. Souza, W. M. Alves, Daniel Rodrigues Silva
Proposes here in this work that the implementation and use of TDIC”, necessarily, need to be absorbed by teachers and that for this to happen it is important to have an adequate understanding of their role as a mediator of knowledge and not a supplier; that there is a need for understanding that the saboteur positions that many teachers have is due to their paradigmatic positions and that it is important to understand this dysfunctional maladaptive condition through a cognitive restructuring so that their role as a mediator of knowledge is understood. That done, these digital immigrant teachers must be inserted in intensive training policy to know the tools of TDIC”s and be able to adapt their new role in the mediation between information and their native digital students. These, in turn, need to be “educated” about the use of digital information and communication technologies not only as an instrument of chatting or games, without a mediating application of knowledge.
在这项工作中提出,TDIC的实施和使用“必须被教师吸收,要做到这一点,重要的是要充分理解他们作为知识中介而不是供应商的角色;我们需要理解,许多教师所处的破坏者的位置是由于他们的范式位置,通过认知重组来理解这种功能失调的适应不良状况是很重要的,这样他们作为知识中介的角色就被理解了。这样,这些数字移民教师就必须参加强化培训政策,以了解TDIC的工具,并能够适应他们在信息和本国数字学生之间的中介中的新角色。反过来,这些人需要接受“教育”,了解数字信息和通信技术的使用,而不仅仅是作为聊天或游戏的工具,而不是作为知识的中介应用。
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引用次数: 0
Post pandemic psychic consequences and the use of antidepressants 流行病后的心理后果和抗抑郁药的使用
Pub Date : 2023-01-01 DOI: 10.22161/ijaers.107.7
lbenir Silva, Andréa Valeriano Cantão, Arthur Moreira, Beatriz de Jesus Pires, Darliany Neves Farias Marinho, Guilherme Freire Santos, Joelma Passos de Souza Andrade, L. V. D. Silva, Maria Guiomar Jahel Sant’Ana
The COVID-19 pandemic brought a new reality to humanity, lasting per very time It is taunting O collapse us services public in health. Due to prolonged social isolation, many individuals began to present physical, psychological and cognitive problems. Furthermore, it negatively affected individuals with pre-existing mental disorders of depression and anxiety. A depression It is one of the bigger damage The health mental existing at the world, being O third bigger involvement worthy in remoteness to the work. Like this, such as: functional, social, intellectual and financial harm. Its main sign is the result of: increasing loneliness, withdrawal from people or social group, anger, feelings negatives It is insecurity how much to the future. At society contemporary, fluid and complex in which we live, it is notorious that there has been an increase in the number of mental pathologies in the population. Those that, are prevalently high, have worsened with The pandemic, represent one serious problem for The population. O The use of medications is fundamental in the treatment, but they can expose users to adverse events and important drug interactions, thus, the objective of this study is to identify the increasing rates of depression and anxiety during the pandemic It is, O use inappropriate in possible substances as solution It is improvement of quality of life. It is an integrative review, with more recent studies with a similar theme on the networks: Scientific Electronic Library Online (Scielo) and Google Scholar.
2019冠状病毒病大流行给人类带来了新的现实,每次都在持续,这是对美国公共卫生服务崩溃的嘲弄。由于长期的社会隔离,许多人开始出现身体、心理和认知问题。此外,它对已有抑郁和焦虑精神障碍的个体产生负面影响。抑郁症是世界上存在的对健康精神的最大损害之一,是第三大参与值得远离工作的人。像这样,比如:功能、社会、智力和财务上的危害。其主要表现为:孤独感增加,远离人群或社会群体,愤怒,情绪消极,对未来的不安全感有多大。在我们所生活的当代、多变和复杂的社会中,人口中精神病态的人数不断增加,这是臭名昭著的。那些普遍较高的比率随着大流行病而恶化,对人们来说是一个严重的问题。药物的使用是治疗的基础,但它们可能使使用者暴露于不良事件和重要的药物相互作用,因此,本研究的目的是确定在大流行期间抑郁症和焦虑症的发生率增加,这是,不适当使用可能的物质作为解决方案,这是改善生活质量。这是一篇综合综述,最近的研究在网络上有类似的主题:科学电子图书馆在线(Scielo)和谷歌学术。
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引用次数: 0
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International Journal of Advanced Engineering Research and Science
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