Literatura científica selecionada sobre o tema "Salt taxes"
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Artigos de revistas sobre o assunto "Salt taxes"
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Dodd, Rebecca, Joseph Alvin Santos, Monique Tan, Norm R. C. Campbell, Cliona Ni Mhurchu, Laura Cobb, Michael F. Jacobson et al. "Effectiveness and Feasibility of Taxing Salt and Foods High in Sodium: A Systematic Review of the Evidence". Advances in Nutrition 11, n.º 6 (20 de junho de 2020): 1616–30. http://dx.doi.org/10.1093/advances/nmaa067.
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ABSTRACT Diets high in salt are a leading risk for death and disability globally. Taxing unhealthy food is an effective means of influencing what people eat and improving population health. Although there is a growing body of evidence on taxing products high in sugar, and unhealthy foods more broadly, there is limited knowledge or experience of using fiscal measures to reduce salt consumption. We searched peer-reviewed databases [MEDLINE, Embase, Cochrane Central Register of Controlled Trials (CENTRAL), and the Cochrane Database of Systematic Reviews] and gray literature for studies published between January 2000 and October 2019. Studies were included if they provided information on the impact on salt consumption of: taxes on salt; taxes on foods high in salt, and taxes on unhealthy foods defined to include foods high in salt. Studies were excluded if their definition of unhealthy foods did not specify high salt or sodium. We found 18 relevant studies, including 15 studies reporting the effects of salt taxes through modeling (8), real-world evaluation (4), experimental design (2), or review of cost-effectiveness (1); 6 studies providing information relevant to country implementation of salt taxes; and 2 studies reporting stakeholder perceptions toward salt taxation. Although there is some evidence on the potential effectiveness and cost-effectiveness of salt taxation, especially from modeling studies, uptake of salt taxation is limited in practice. Some modeling studies suggested that food taxes can have unintended outcomes such as reduced consumption of healthy foods, or increased consumption of unhealthy, untaxed substitutes. In contrast, modeling studies that combined taxes for unhealthy foods with subsidies found that the benefits were increased. Modeling suggests that taxing all foods based on their salt content is likely to have more impact than taxing specific products high in salt given that salt is pervasive in the food chain. However, the limited experience we found suggests that policy-makers favor taxing specific products.
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LEGRAS, SOPHIE. "Managing correlated stock externalities: water taxes with a pinch of salt". Environment and Development Economics 15, n.º 3 (26 de fevereiro de 2010): 275–92. http://dx.doi.org/10.1017/s1355770x10000021.
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ABSTRACTThis paper addresses the design of corrective taxation schemes to manage multiple, interacting stocks. In the setting of irrigation-induced salinity, a collective groundwater stock aliments a set of individual rootzone salt stocks. It is shown that the policy maker does not need to base the tax rule on the individual salt stocks. Indeed, taxes based on the level of input and on the collective stock induce the agents to achieve the socially optimal irrigation path. An even simpler instrument is sufficient if the policy-maker's goal is to reach optimality at the steady state only.
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Rogić Lugarić, Tereza. "More, brodovi i – porezi". Zbornik Pravnog fakulteta u Zagrebu 72, n.º 1-2 (1 de junho de 2022): 591–617. http://dx.doi.org/10.3935/zpfz.72.12.17.
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From the taxation point of view, the maritime sector could almost be described as quirky – there are examples of the earliest forms of taxes and other public contributions as well as almost all types of taxation, unlike in any other sector. Moreover, some of the most unusual and controversial taxes throughout history were levied in and related to the maritime world. In that context, port taxes, salt taxes, specific ship taxes and carbon taxes in the framework of decarbonization are analyzed. Despite the common perception of the maritime sector as a sector enjoying favorable tax treatment, taxes and other budgetary instruments had an extremely important influence on its development and functioning.
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Wu, Yonghong. "Tax Exporting through Federal Deductibility of State and Local Taxes: A Cross-state Analysis". Public Finance & Management 22, n.º 2 (15 de dezembro de 2023): 146–62. http://dx.doi.org/10.37808/pfm.22.2.2.
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Federal deductibility of certain state and local taxes (SALT) creates an opportunity for state and local governments to export their deductible taxes. Using the Internal Revenue Service’s Statistics of Income data, this research estimates the extent to which a state can export its tax burden. The research furthermore shows that a state with higher levels of deductible taxes exports more of its tax burden, and relevant state tax structure features and federal tax reforms influence the exportability of state and local taxes. The empirical evidence reveals that tax exporting through federal deductibility creates a moral hazard because it incentivizes states and localities to increase their broad-based taxes in the belief that a part of the tax burden will be borne by other jurisdictions. The findings shed light on the ongoing debate on federal policies constraining the deductibility of certain state and local taxes.
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Altig, David, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry e Victor Ye. "Did the 2017 Tax Reform Discriminate against Blue-State Voters?" National Tax Journal 73, n.º 4 (1 de dezembro de 2020): 1087–108. http://dx.doi.org/10.17310/ntj.2020.4.08.
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The Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales taxes) deductibility to $10,000. We estimate the TCJA’s differential effect on red- and blue-state taxpayers and the SALT limitation’s contribution to this differential. We find an average increase in remaining lifetime spending of 1.6 percent in red states versus 1.3 percent in blue states. Among the richest 10 percent of households, red states enjoyed a 2 percent increase compared to 1.2 percent in blue states, with the gap driven almost entirely by the SALT deduction limitation.
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Schorling, Elisabeth, Dea Niebuhr e Anja Kroke. "Cost-effectiveness of salt reduction to prevent hypertension and CVD: a systematic review". Public Health Nutrition 20, n.º 11 (10 de maio de 2017): 1993–2003. http://dx.doi.org/10.1017/s1368980017000593.
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AbstractObjectiveTo analyse and compare the cost-effectiveness of different interventions to reduce salt consumption.DesignA systematic review of published cost-effectiveness analyses (CEA) and cost-utility analyses (CUA) was undertaken in the databases EMBASE, MEDLINE (PubMed), Cochrane and others until July 2016. Study selection was limited to CEA and CUA conducted in member countries of the Organisation for Economic Co-operation and Development (OECD) in English, German or French, without time limit. Outcomes measures were life years gained (LYG), disability-adjusted life years (DALY) and quality-adjusted life years (QALY). Relevant aspects in modelling were analysed and compared. Quality assessments were conducted using the Drummond and Jefferson/British Medical Journalchecklist.SettingOECD member countries.SubjectsMainly adults.ResultsFourteen CEA and CUA were included in the review which analysed different strategies: salt reduction or substitution in processed foods, taxes, labelling, awareness campaigns and targeted dietary advice. Fifty-nine out of sixty-two scenarios were cost-saving. The incremental cost-effectiveness ratio in international dollars (Intl.$; 2015) was particularly low for taxes, a salt reduction by food manufacturers and labelling (<−3072 Intl.$/QALY, −6187 Intl.$/LYG and <584 Intl.$/DALY over the time horizon compared with the status quo or no intervention). Targeted dietary advice was rather not cost-effective (24 600 Intl.$/QALY and >303 900 Intl.$/DALY). However, only six studies analysed cost-effectiveness from a societal perspective and quality assessments showed flaws in conducting and a lack of transparency in reporting.ConclusionsA population-wide salt reduction could be cost-effective in prevention of hypertension and CVD in OECD member countries. However, comparability between study results is limited due to differences in modelling, applied perspectives and considered data.
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Pineda, Elisa, Mathilde Gressier, Danying Li, Todd Brown, Sarah Mounsey, Jack Olney e Franco Sassi. "Review: Effectiveness and policy implications of health taxes on foods high in fat, salt, and sugar". Food Policy 123 (fevereiro de 2024): 102599. http://dx.doi.org/10.1016/j.foodpol.2024.102599.
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Younes, Samer. "The influence of food tax on island places". Nutrition and Food Processing 7, n.º 5 (30 de maio de 2024): 01–08. http://dx.doi.org/10.31579/2637-8914/205.
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Noncommunicable diseases (NCDs) are the primary cause of premature mortality in Pacific Island Countries and Territories (PICTs), as well as in numerous other jurisdictions worldwide. The Pacific region has declared an NCD crisis and has recommended the implementation of food taxation policies to address the dietary risk factors associated with these diseases. However, the progress in this regard remains uncertain.The review focused on food taxation policies, including excise taxes and tariffs, that were implemented between 2000 and 2020 in 22 PICTs. The key characteristics of these policies were examined. The search for relevant information was conducted using databases, government legal repositories, and broad-based search engines. The identified documents for screening included legislation, reports, academic literature, news articles, and grey literature. Additionally, key informants from each PICT were contacted to gather further data and validate the findings. The results were analyzed through narrative synthesis. Out of the 22 PICTs included in the study, 14 had implemented food taxation policies, and 5 had introduced excise taxes. Processed foods, sugar, and salt were the primary targets of these excise taxes. A total of 84 changes in food taxation policies were identified across all food groups. Among these changes, a total of 279 taxes were identified based on food groups, with 85% being tariffs and 15% being excise taxes. The individual tax rates varied significantly. The most common tax design was ad valorem, followed by volumetric.
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Abeshu, Gemechu Adimassu. "The Rise of New Forms of Power in Africa: The Emergence of Big Men in the Afar Region of Ethiopia". Modern Africa: Politics, History and Society 7, n.º 2 (15 de dezembro de 2019): 5. http://dx.doi.org/10.26806/modafr.v7i2.262.
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This article chronicles the emergence of a new form of power in the Afar Region of Ethiopia. The Afar people are predominantly Muslim pastoralists who live in a territory referred to as the Afar-Triangle (located in Ethiopia, Djibouti and Eritrea). Fieldwork for this study was conducted on Dobi in the Afar Region of Ethiopia, the second largest salt mining site in Ethiopia. In 2004, Dobi fell under the control of an individual by the name of As Mohammed Humed Yayyo. This article focuses on this specific Big Man. Since his emergence, this Big Man became the sole power figure who grants access to mine salt on Dobi and who collects taxes. The nature of the relation between the Big Man and the Ethiopian State has been fluid and is characterised by collaboration and conflict.
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Jaacks, Lindsay M. "Taxes on saturated fat, salt, and sugar improve the healthiness of grocery purchases, but changes are frustratingly small". Lancet Public Health 4, n.º 8 (agosto de 2019): e363-e364. http://dx.doi.org/10.1016/s2468-2667(19)30110-0.
Texto completo da fonteTeses / dissertações sobre o assunto "Salt taxes"
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Gómez, Contreras Luis Carlos. "Estudio de Grabación con Sala de Conciertos Adjunta". Thesis, Universidad de las Américas Puebla, 2004. http://catarina.udlap.mx/u_dl_a/tales/documentos/lar/gomez_c_lc/.
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Pinheiro, Cláudio Júlio César. "Contribuições da matemática financeira para o ensino médio : O uso de tributos em tarefas de sala de aula". Universidade Federal de São Carlos, 2016. https://repositorio.ufscar.br/handle/ufscar/8091.
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The aim of this research is to verify the contributions of the tribute studies of Financial Mathematics contents for High School. The income tax implicates several areas of public and private interests. The tax collection is one of the mainly public funds resources, it’s necessary for the accomplishment of state functions. To discuss the taxes history with Financial Mathematics relating to the student routine was the center of attention in this Master’s Thesis in the financial education construction of the participating subjects of the research. The task was developed, by lessons, in a private school in Votorantim, in São Paulo’s countryside. The research-professor worked with the subject of Mathematics all along the Middle School and High School; the peculiarity that appointed a qualitative nature research. To the produce of our labor’s information, initially we did a diagnostic with our students and we determined their acknowledge about the abbreviations and conventional taxes’ purposes in our society. We aim to present in this labor the meaning of each abbreviation (taxes’ initials), tax collection and distribution tax. We elaborated and applied lessons divided in two steps: the research about taxes and questions about applicability of taxes with financial mathematics contents. The leading question of our research had the following elaboration: What contributions the study of taxes can generate in the learning of financial mathematics for High School students? The outcomes of our research showed that to insert the student in the historical taxes context, associating them with questions related to social context of our research subjects, contributes to the learning of the financial mathematics program contents, which are usually approached by the perspective of formulas application and algorithms, meaningless.
O objetivo da pesquisa foi verificar as contribuições do estudo de tributos em conteúdos de Matemática Financeira para o Ensino Médio. A tributação da renda envolve diversas áreas de interesse público e privado. A arrecadação tributária é uma das principais fontes de recursos públicos, necessários para a realização das funções estatais. Discutir a história dos tributos junto com a Matemática Financeira e relacionando com o cotidiano do aluno, foi o foco desta dissertação de Mestrado na construção da educação financeira de nossos sujeitos participantes da pesquisa. O trabalho foi desenvolvido, por meio de tarefas, em um colégio da rede particular de ensino particular de Votorantim, interior do Estado de São Paulo. O professor-pesquisador trabalhou a disciplina de matemática durante todo o Ensino Fundamental II e Ensino Médio; uma peculiaridade que designou uma pesquisa de natureza qualitativa. Para a produção de informações de nosso trabalho, inicialmente fizemos um diagnóstico com nossos alunos e constatamos o desconhecimento deles quanto às siglas e finalidades dos tributos usuais em nossa sociedade. Dedicamos apresentar neste trabalho o significado de cada abreviatura (sigla do tributo), o processo de arrecadação e a distribuição tributária. Elaboramos e aplicamos tarefas divididas em duas etapas: uma pesquisa sobre tributos e questões envolvendo a aplicabilidade de tributos com os conteúdos de matemática financeira. A questão norteadora de nossa pesquisa teve a seguinte formulação: Que contribuições o estudo de tributos pode gerar no aprendizado de matemática financeira para alunos do Ensino Médio? Os resultados de nossa pesquisa mostraram que inserir o aluno no contexto histórico dos tributos, associando-os com questões relacionadas ao contexto social dos nossos sujeitos de pesquisa, contribuiu para a aprendizagem dos conteúdos programáticos de matemática financeira, os quais geralmente são abordados pela perspectiva da aplicação de fórmulas e algoritmos, desprovidos de significados.
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Rosso, Donete Simoni. "Do rap aos "Contos Crespos", de Luiz Silva (Cuti): a voz da resistência em sala de aula". Universidade Estadual do Oeste do Parana, 2016. http://tede.unioeste.br:8080/tede/handle/tede/956.
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This research consists of a study focused on literature and teaching, with interfaces in reading, writing and interculturality. We intend to analyze the relevance of working activities of reading and writing with students in a the ninth grade of elementary school, based upon national rap lyrics and tales from Luiz Silva (Cuti), specifically those ones in the book Contos Crespos (2008), with a view to develop or foster the criticality and the emancipatory reading. It consists of a bibliographical research; along with a practical propose of activities in the classroom. As for the technical procedures, it fits an action research with qualitative approach. It involves the use of standardized data collection techniques: it is a documentary analysis of interpretation activities and textual productions- rap lyrics and critical-reflective comments according to Didactic Unit drafted during the master's degree specifically for this purpose. We waited, with this proposal, encourage the intercultural debate in the classroom with the support of aesthetic forms drawn up by subject historically silenced, such as rappers and afro-descendent writers, as well as motivate teachers possible readers of this essay to try the experience such a possibility of pedagogical approach and with this deepen, the theme of this research in other biases. The theoretical approach is focused on the design of language and literature as social practice, since these are born of the needs of social interaction and questioning political, social, economic among the speakers, supported by Bakhtin (1997/2003/2010) and in reading literacy, as advocated by Soares (2001/2006) Kleiman (1995/2006) and Rojo (2009). Reading strategies based on the recepcional method proposed by Aguiar and Bordini (1993) and Zilberman (1989) are based on Reader-Response Criticism, according to Jauss (2002). The theoretical bases of the process of reading and reader training count on the contribution of Lajolo (1997/1999), Orlandi (1988), Silva (2005) and Zilberman (1982). In literary issues, it was seek support in Bosi (1986), Candido (1972/2004), Cortázar (2006), Compagnon (2009), Rosenfeld (1976), Barthes (2007), Petit (2008), Abreu (2006), Gotlib (2006), Cuti (2010), Andrade (1999), Proença Filho (2004), Duarte (2014) and Bernd (1997/2011), among others
Esta pesquisa consiste em um estudo voltado à literatura e ao ensino escolar, com interfaces na leitura, escrita e interculturalidade. Tem por objetivo analisar a pertinência de se trabalhar atividades de leitura e escrita com os alunos do 9º Ano do Ensino Fundamental a partir de letras de rap nacional e de contos de Luiz Silva (Cuti), especificamente no livro Contos Crespos (2008), com vistas a desenvolver ou fomentar a criticidade e a leitura emancipatória. Constitui-se de uma pesquisa bibliográfica juntamente com uma proposta prática de atividades em sala de aula. Quanto aos procedimentos técnicos, encaixa-se como pesquisa-ação, com abordagem qualitativa. Envolve o uso de técnicas padronizadas de coleta de dados: análise documental de atividades de interpretação e produções textuais letras de rap e comentários crítico-reflexivos conforme Unidade Didática elaborada no decorrer do mestrado especificamente para esse fim. Espera-se, com essa proposta, incentivar o debate intercultural em sala de aula com o suporte de formas estéticas elaboradas por sujeitos historicamente silenciados, como os rappers e os escritores negros, além de motivar professores possíveis leitores desta dissertação a experimentarem tal possibilidade de abordagem pedagógica e, com isso, aprofundarem o tema desta pesquisa em outros vieses. A abordagem teórica está voltada à concepção de língua e de literatura como práticas sociais, visto que estas nascem das necessidades de interação da vida social e da problematização política, social, econômica entre os falantes, amparada em Bakhtin (1997/2003/2010) e na leitura como letramento, defendida por Soares (2001/2006) e Kleiman (1995/2006). As estratégias de leitura, com base no método recepcional proposto por Aguiar e Bordini (1993) e Zilberman (1989), fundamentam-se na Estética da Recepção segundo Jauss (2002). As bases teóricas do processo de leitura e de formação de leitor contam com o aporte de Lajolo (1997/1999), Orlandi (1988), Silva (2005) e Zilberman (1982). Para as questões literárias, foi buscado respaldo em Bosi (1986), Candido (1972/2004), Cortázar (2006), Compagnon (2009), Rosenfeld (1976), Barthes (2007), Petit (2008), Gotlib (2006), Cuti (2010), Andrade (1999), Proença Filho (2004), Duarte (2014) e Bernd (1997/2011), entre outros
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Moucheront, Nicolas. "Le Palais des doges de Venise à l'époque moderne (1595-1625) : la conclusion d’un grand chantier". Electronic Thesis or Diss., Paris, EHESS, 2024. http://www.theses.fr/2024EHES0014.
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Les formes gothiques du Palais des doges de Venise se mettent en place à partir de 1340 et les travaux se poursuivent sans solution de continuité durant les derniers siècles du Moyen Âge et pendant toute la Renaissance. L’édifice acquiert ses formes actuelles vers 1625 et n’a depuis plus connu que des chantiers de restaurations. Cette thèse en histoire de l’architecture analyse la phase conclusive de ce processus constructif afin de comprendre comment et pourquoi à partir de 1595 ce grand chantier s’achève. Les dynamiques de financement des travaux publics à Venise sont dans un premier temps inscrites dans une perspective de longue durée analysant le rôle de l’Office du sel dans l’amortissement de la dette publique entre le Moyen Âge et l’époque moderne. Cette étude permet de reparcourir à l’aide de la bibliographie disponible les principales étapes de construction du Palais des doges et de reprendre sur le plan financier l’étude de quelques grands chantiers vénitiens de la fin du XVIe siècle tels que la construction du pont du Rialto ou de l’église du Rédempteur. L’analyse du rôle institutionnel de l’Office du sel est dans une seconde partie confrontée à la conjoncture politique que traverse la République de Venise au moment de la crise de l’Interdit. Des recherches biographiques portant sur la commande publique et privée des différents doges qui se succèdent entre 1595 et 1625 sont développées avec un intérêt particulier pour les représentants respectifs des vecchi favorables au pape et de leurs antagonistes, les giovani, Marino Grimani et Leonardo Donà. Des recherches dans des archives de la République et de la famille ont également été accordées au parcours exceptionnel d’Antonio Priuli entre Padoue et Paris. Il conduit en effet tant que Réviseur de tous les lieux de la cour du Palais des doges de 1601 à 1614 les transformations de l’édifice puis relance les travaux lorsqu’il monte sur le trône ducal entre 1618 et sa mort en 1624. Pendant toute cette période, le charpentier Bartolomeo Manopola dirige le chantier en tant que proto de l’Office du sel. Une analyse détaillée est accordée à l’organisation de son entreprise familiale de construction associant tailleurs de pierres, charpentiers et maçons. Les relations entre la fabrique publique et des personnages de premier plan tels que le tailleur de pierre Giovanni Grapiglia, l’architecte Vincenzo Scamozzi ou le marchand d’art Daniel Nijs sont également développées en croisant une analyse des réseaux des commanditaires, des détails de l’architecture et de la comptabilité du chantier. Cette micro-histoire de l’infrastructure productive du chantier sert de support à une analyse de la suprastructure, c’est-à-dire des transformations architecturales que connaît le Palais des doges entre 1595 et 1625.Après avoir interprété à la lumière des rapports de force internes au chantier le programme fonctionnel qui se définit progressivement pour les salles réaménagées au rez-de-chaussée de l’édifice et dans les loges, les représentations du pouvoir sur la façade dite de l’horloge et dans la nouvelle salles des banquets sont analysées en regard de la situation politique qui se dégrade avec la guerre de Gradisca et devient explosive au moment de l’avènement d’Antonio Priuli en 1618 avec la conjuration Bedmar. Un chapitre d’ouverture replaçant le processus de modernisation du Palais des doges dans les cycles de transformation que connaissent à la même époque les autres sièges du pouvoir vénitien dans les villes du Stato da Terra et da Mar permet enfin de saisir la fonction politique qu’assume projet d’architecture dans une République. Le palais public sont des représentations du pouvoir sophistiquées dont les processus de transformations matérielles servent de support à de complexes négociations permettant de dépasser des moments de crises politiquesThe gothic Venice Ducal Palace was realized for 1340 but all the last centuries of Middle Ages long and for whole Renaissance, works have gone ahead seamless. Around 1625, the building reach its actual design and till this moment, only restoration works have been realized. This PhD tesis in architecture history studies the conclusive moment of this building process in order to understand why and how for 1595 so big a building site achieves. Financing dynamics of public works in Venice are first of all inserted within a long term analysis from the amortization of public debt between Middle Ages and Modern times. Such a study consent to pass in review thanks to available publications the main steps of the Ducal Palace building and to advocate a financial study of some of the major public buildings in Venice late XVIth century such as Rialto bridge or Redentore church.This study on the institutional functions of the Salt Office is in a second moment addressed to a specific political moment for the Venice Republic, the Interdetto crisis. A series of biographic researches about public and private commissions of several doges on power from 1595 to 1625 is developed, focusing on the respective leaders from the pro papalist vecchi and their opponents, the giovani patricians, Marino Grimani and Leonardo Donà. Specific research on public records and family archives are also dedicated to the exceptional journey from Padua to Paris of Antonio Priuli. Indeed, as Surveyor from all the Ducal palace places, he is responsible for the transformation of this building between 1601 and 1614. Then, he relaunches the works when arriving on power from 1618 till his death in 1624. During all this time long, the carpenter Bartolomeo Manopola conducts the works as Salt office proto. A detailed study is realized on his family building firm associating stone carvers, carpenters and masons. The relationships between public building and important figures from the time such as the stone carver Giovanni Grapiglia, the architect Vincenzo Scamozzi and the art seller Daniel Nijs are also developed associating a study on the commissioners network, architecture details and building site accounts. Such a micro-historic approach from the productive structure of the building site is the base for an analysis from the superstructure, ie for a survey on the Ducal palace architecture transformations from 1595 to 1625.Internal conflicts enable an interpretation of the functional program for the room gradually arranged on the ground floor on the building and inside the lodges. The powers representations shaped on on the clock facade and inside the new banqueting room are then analyzed through a political length, considering the difficult situation resulting from the Gradisca war and the hot moment of the Bedmar plot in 1618, just when Antonio Priuli finally became doge. An opening chapter concludes the tesis putting the Ducal palace transformations within the current transformation cycles of the other headquarters of the Venitian power in Main Land and Sea Land main towns. The aim is to catch the political function from architecture design process in a Republic. Public palaces are sophisticated representations from power. Theirs material transformations are as a consequence the tools from complex negotiations in grade of overall political crisis moments
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Valls, Marsal Joan. "Mortalitat per càncer de mama a Europa l'any 2005 i projeccions per a l'any 2015". Doctoral thesis, Universitat de Barcelona, 2010. http://hdl.handle.net/10803/2329.
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El treball presentat en aquesta tesi es centra en l'anàlisi de la mortalitat per càncer de mama a Europa. Concretament, hem realitzat una anàlisi estadística i epidemiològica de la tendència de la mortalitat, per a un conjunt de 32 països europeus, en els darrers 10 anys disponibles (fins a l'any 2005) i també hem proporcionat les projeccions per a les taxes de mortalitat per a l'any 2015. Els resultats obtinguts mostren que, en general, la tendència de la mortalitat a Europa és decreixent, situant-se al voltant d'un decrement del 2% anual. Tanmateix, en la majoria de països de l'Europa del Centre i de l'Est, només s'observa aquesta disminució per als grups de dones més joves, podent-se constatar tendències fins i tot creixents per a les dones d'edat més avançada. Hem estimat que a Europa, l'any 2015 hi haurà 127.983 defuncions per càncer de mama en dones majors de 35 anys, el que representa un augment del 4,68% respecte les dades absolutes de l'any 2005. D'aquestes defuncions, 10.288 (8,04%) correspondran a dones entre 35 i 49 anys, 54.226 (42,37%) a dones entre 50 i 69 anys i,finalment, 63.469 (49,59%) a dones majors de 70 anys. El major nombre de defuncions s'observarà en països de l'Europa de l'Est i del Centre (38,69%), seguit per dones de l'Europa de l'Oest (30,19%) i, en una magnitud menor, dones del Sud i del Nord d'Europa (17,98% i 13,14% respectivament). Pel que fa a l'augment del nombre de defuncions de l'any 2015 respecte l'any 2005 en un 4,68%, aquest pot descomposar-se en tres parts: un augment del 5,28% degut a un creixement de la població europea, un augment del 6,20% degut a un envelliment d'aquesta població i, finalment, un decrement del 6,8% atribuïble a una disminució del risc de morir per aquesta malaltia. D'aquesta forma hem pogut constatar que el risc de morir per càncer de mama disminuirà de forma important, essent aquest decrement del 14% al Nord d'Europa, del 10,61% i 7,37% a l'Europa de l'Oest i del Sud respectivament, i per a l'Europa del Centre i Est es constata un augment del risc del 0,49%.Pel que fa a la metodologia estadística, en aquesta tesi aportem un marc de modelització que permet analitzar eficientment dades de mortalitat o d'incidència durant un període de temps i, mitjançant models edat-període, obtindre projeccions en el futur. L'estratègia de modelització ha donat lloc a uns resultats raonablement acceptables per a analitzar la mortalitat per càncer de mama a Europa. Hem desenvolupat un conjunt de funcions en el programa "R" que són lliurement accessibles i que permeten reproduir els resultats o bé aplicar la metodologia en altres àmbits i dades. També s'ha implementat una eina web que permet analitzar quina part de les diferències observades en la mortalitat o incidència d'una malaltia entre dos moments són degudes a factors demogràfics respecte el risc de desenvolupar o morir per la malaltia.
In this work, we present a statistical and epidemiological analysis of the breast cancer mortality in Europe. More particularly we have analyzed its recent trend up to 2005, for 32 European countries, and we provide projections for breast cancer mortality for the year 2015. Our results indicate that the trend is decreasing, with a diminution around 2% each year. However in most countries for Eastern and Center Europe this decrease affects only to younger women, while for older ones we detect an increasing trend. We have estimated for the year 2015 127,983 deaths from breast cancer in Europe, which represents a global increase of 4.68% respect to the number observed in 2005. Furthermore, this increase can be decomposed in three components: an increase of 5.28% due to the fact that European population will increase; and increase of 6.20% due to the aging of the European population and, finally, a decrement of 6.8% which can be attributed to a decrease of the risk of dying from breast cancer. Therefore, we have stated that, in fact, the risk associated to die from breast cancer will decrease in the years to come, more importantly in the North (14%), followed by the West and South of Europe (10.61% and 7.37% respectively). However in Eastern and Central Europe it is expected an increase of this risk (0.49%).
Regarding statistical methodology, we provide a modeling frame which is efficient for analyzing incidende or mortality data for a given disease, by means of using age-period models and providing also projections for the future. We have developed a set of functions in R code, which are freely available.
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Ramírez, Estrada Karla. "Cultivos celulares de Taxus spp., una eficaz herramienta biotecnológica para la producción de taxanos y el desarrollo de estudios básicos sobre su biosíntesis". Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/300431.
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Los cultivos de células vegetales pueden constituir plataformas biotecnológicas ecológicas para la producción de metabolitos secundarios de plantas con actividad farmacológica, así como un excelente sistema para ampliar el conocimiento del metabolismo secundario. El taxol y taxanos relacionados son metabolitos secundarios vegetales con una notable actividad anticancerígena. A pesar de la importancia de estos compuestos, su producción biotecnológica todavía necesita ser optimizada y aún se desconocen algunos aspectos de su biosíntesis. En este trabajo hemos estudiado la respuesta a la acción de la beta-metil-ciclodextrina (CD) y coronatina (CORO) de dos cultivos celulares de Taxus (T. media y T. globosa) con el fin de encontrar alternativas para la producción de taxanos; también hemos caracterizado el gen TB768, que previamente fue seleccionado a partir de un estudio de cDNA-AFLP, como candidato a codificar para una enzima implicada en la biosíntesis de taxol. La producción de taxanos, fue mayor en las líneas celulares de T. media que en T. globosa e incrementó significativamente por la adición simultánea de los elicitores CD y CORO, correlacionando con la expresión de los genes conocidos de la biosíntesis de taxol. El análisis funcional del gen TB768 demostró, confirmando las predicciones in silico, que este gen codifica para una acil-CoA ligasa citoplasmática, capaz de convertir la β-fenilalanina en su éster de CoA, un precursor de la cadena lateral del taxol. De esta forma la nueva proteína caracterizada, beta-fenilalalina CoA ligasa (TBPCCL), estaría implicada en una de las últimas etapas de la ruta biosintética de taxanos. Estos estudios contribuyen a la creación de nuevos y mejores sistemas de producción sostenible de taxol y taxanos relacionados; mediante sistemas de elicitación o de ingeniería metabólica.Plant cell cultures constitute eco-friendly biotechnological platforms for the production of plant secondary metabolites with pharmacological activities, as well as a suitable system for extending our knowledge of secondary metabolism. Taxol and related taxanes are plant secondary metabolites with a remarkable anticancer activity. Despite the importance of these phytochemicals, their biotechnological production still requires optimization and several aspects of their biosynthesis remain unknown. In this work, we studied the response of two Taxus cell cultures (T. media and T. globosa) to the addition of β-methyl cyclodextrin (CD) and coronatine (CORO) with the aim of finding alternative systems for taxane production; we also characterized the TB768 gene, which a previous cDNA-AFLP analysis revealed to be a putative candidate for encoding a taxol biosynthetic enzyme. Taxane production was higher in the T. media than the T. globosa cell line, and was significantly enhanced by the simultaneous addition of both elicitors (CD and CORO); the expression of known taxol biosynthetic genes was correlated with the improved taxane production. Confirming in silico predictions, functional analysis of the TB768 gene showed that it encodes a cytoplasmic acyl-CoA ligase able to convert β-phenylalanine into its respective CoA ester derivative, a precursor of the taxol lateral chain. Therefore, this newly characterized enzyme, β-phenylalanine CoA ligase (TBPCCL), must be involved in one of the last steps of the taxane biosynthetic pathway. These studies are a contribution to the establishment of sustainable taxol production systems by elicitation or metabolic engineering approaches.
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SILVA, Jacklaine de Almeida. "Com graça na escola: da ficção à realidade da sala de aula". Universidade Federal de Campina Grande, 2008. http://dspace.sti.ufcg.edu.br:8080/jspui/handle/riufcg/1668.
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Dentro do conjunto da obra de Graciliano Ramos, considerado um autor de textos complexos e, portanto, de difícil acesso ao público de um modo geral, a crítica literária tem abordado seus personagens infantis isoladamente, sem observar a relevância no conjunto de sua obra. De acordo com levantamento bibliográfico para esta pesquisa, observou-se que o autor é pouco explorado nos livros didáticos do ensino fundamental e médio e o viés infantil não é devidamente explorado pela crítica literária e/ou livros didáticos. Por esse motivo, este trabalho se propõe a trabalhar as seguintes narrativas: A terra dos meninos pelados (conto infantil: 1937); “Luciana” (1946) e “Minsk” (1945) (contos de Insônia), com objetivo de analisar a representação do personagem infantil em Graciliano Ramos e examinar a recepção desses contos em sala de aula, a partir das seguintes questões: Qual a relevância do personagem infantil na obra do autor? Como alunos do ensino fundamental receberiam a expressão de sofrimento e exclusão infantil, apresentada por Graciliano Ramos? Partiu-se da hipótese de que a representação do cotidiano, as ansiedades e expectativas, além das dificuldades que os personagens infantis possuem de compreender a si mesmos e situarem-se histórica e psicologicamente no meio social em que vivem, passando por momentos de descoberta e amadurecimento, possivelmente envolveriam o leitor “iniciante”, uma vez que os problemas desses sintetizam e projetam a experiência humana infanto-juvenil. Com esse intuito, a experiência pedagógica foi desenvolvida através de seqüência didática, em uma escola pública. A principal fonte de dados foram as respostas, dos alunos-colaboradores, aos roteiros de leitura e às perguntas formuladas em sala de aula. Do ponto de vista teórico, para a análise dos contos, esta pesquisa fundamentou-se na vertente da hermenêutica, filiando-se, para isso, a autores como Bosi (2003a), Eco (1993), Eagleton (1983), entre outros. No que se refere ao ensino de literatura, apoiou-se na teoria da estética da recepção e do efeito, baseando-se nas propostas de Jauss (1994), Chartier (2001), Iser (1979), Zilberman (1989) e nas propostas metodológicas de Chiappini (2005), Cosson (2006) e Pinheiro (2003), entre outros. Embora, inicialmente, a pesquisa se voltasse à recorrência do sofrimento dos personagens infantis na obra do autor, os alunos leram as narrativas por outro viés: o da diversão e brincadeira, ensinando à professora-pesquisadora a olhar os contos a partir de outra perspectiva. A pesquisa mostrou que há várias leituras para um mesmo texto e que a experiência do aluno deve ser levada em consideração.
Inside of Graciliano Ramos' works, he is considered an author with complex texts also not available to the public in general, the literary critic has been approached on his infantile characters separately, hindering his work relevance at all. Through the bibliographical research data, it was observed that the author is little explored in the fundamental and high school teaching and text books, and his juvenile inclination is not properly explored by the literary critic or in text books. For that reason, this study intends to work in the following narratives: The skinned boys' earth (infantile story: 1937); Luciana (1946) and Minsk (1945) (Insomnia stories), in order to analyze the juvenile character's representation in Graciliano Ramos also to examine the reception of those stories in the classroom, from the following subjects: Which is the infantile character's relevance in the author's work? How fundamental teaching students would receive the suffering expression and infantile exclusion presented by Graciliano Ramos? It departures from an hypothesis of the daily representation, such as: anxieties and expectations, besides difficulties the young characters possess in understanding themselves being placed historically and psychologically on their social context, throughout discovery and ripening moments, possibly, the beginning reader should be involved, once that those problems synthesize and project the infant-juvenile human experience. With this intention, the pedagogic experience is developed through a didactic sequence, in a public school. The main source data were the student-collaborators answers to the reading routes and the questions done in the classroom. Through a theoretical point of view, this research story analysis is based on the comprehension slope, according to authors as Bosi (2003a), Echo (1993), Eagleton (1983), among others. It refers to the literature teaching; it leaned in the aesthetics, reception and effect theory, related to the proposals of Jauss (1994), Chartier (2001), Iser (1979), Zilberman (1989) and in Chiappini (2005), Cosson (2006) and Pinheiro (2003), methodological proposals among others. Although, initially, the research turned to the appealing the infantile characters' suffering, in the author's work, the students read the narratives through another point of view: the amusement and game, teaching the researcher teacher observe the stories from other perspective. This research shows that there are several interpretations for the same text that student's experience may be let in consideration.
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Silva, Francisco de Assis Dourado da. "A influência da descoberta do pré-sal na economia fluminense". Universidade do Estado do Rio de Janeiro, 2010. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2421.
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Assim como o setor de petróleo é importante para a economia do estado do Rio de Janeiro, o estado é importante para o setor de petróleo nacional. As Participações Governamentais, que incluem os Royalties e a Participação Especial, são a segunda maior arrecadação do estado (12% do total), perdendo apenas para a arrecadação do ICMS (51%). Do que é arrecadado em ICMS 11% é oriundo do setor do petróleo. Com isto, 18% de toda a arrecadação do Governo do estado vem do setor de petróleo. Essa participação poderia ser ainda maior se não houvesse a isenção da cobrança do ICMS na exportação da produção do petróleo e seus derivados. Nesse caso, a participação do setor petróleo no ICMS saltaria para 40%. Em números absolutos a arrecadação poderia ser de R$ 10 bilhões, o dobro da atual arrecadação em Participações Governamentais. Por outro lado, hoje em 2010, 82% da produção e 81% das reservas provadas nacionais estão na plataforma continental fluminense. Com a descoberta do Pré-Sal a produção nacional de petróleo e as reservas provadas poderão dobrar nos próximos anos, com isto a participação do Rio de Janeiro na produção e nas reservas poderá ultrapassar 95%. Apenas em pagamento de Participações Governamentais para União, Estado e Municípios os valores ultrapassariam a cifra de R$ 4 trilhões. Esta é a maior oportunidade de crescimento, desenvolvimento e atração de investimentos que o estado do Rio de Janeiro e seus municípios, ou outro qualquer estado ou município da federação, já teve em toda a História brasileira. Serão investidos nos próximos quatro anos mais de US$ 212 bilhões no setor de petróleo no Brasil e boa parte desses investimentos podem ser realizados dentro do Rio de Janeiro, já que grande parte desses investimentos será na porção fluminense (60% da área total) da área delimitada como Pré-Sal pelo Governo Federal. Serão diversas oportunidades para o estado avançar na melhoria da qualidade dos cidadãos e na infra-estrutura disponibilizada. Mas como toda a oportunidade é seguida de ameaças, as grandes montas de recursos envolvidos atraíram a atenção dos governantes e parlamentares de outros estados e do próprio Governo Federal, que criaram algumas ameaças para essas oportunidades como a mudança do Marco Regulatório do Petróleo, mas por outro lado abriram novas oportunidades tal como uma chance para a mudança na isenção do ICMS. No pior dos cenários o estado do Rio de Janeiro e seus municípios perderão mais que 97% dos Royalties e Participação Especial. Porém as oportunidades são maiores que as ameaças. Os recursos que podem advir do ICMS, dos investimentos das operadoras e das empresas de serviços e o número de empregos que poderão ser gerados compensam em muitas vezes as perdas em Royalties e Participação Especial. O cuidado que o estado do Rio de Janeiro e seus municípios devem ter é de não perder essas oportunidades de crescimento e desenvolvimento econômico e social, atentando para o timing das ações.
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Silva, Mariana Bergmann da. "Otimização de redes de distribuição física considerando incentivo fiscal baseado no crédito presumido de ICMS". Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/3/3148/tde-08012008-164701/.
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Este trabalho estuda a influência de determinados incentivos fiscais relacionados ao Imposto sobre Circulação de Mercadorias e Serviços na estruturação de projetos de rede de distribuição física. O objetivo consiste em desenvolver um modelo matemático que determine uma logística de menor custo considerando incentivos fiscais com base no crédito presumido, em que a característica do cálculo do incentivo é um crédito proporcional ao valor da base de cálculo das notas fiscais com saídas para venda. Para tanto, estruturou-se um modelo de Programação Linear Inteira Mista. A função objetivo do modelo foi estruturada para minimizar os custos totais, sendo estes compostos por duas parcelas de custos logísticos (frete e armazenagem) e uma parcela referente ao benefício fiscal, que entra como uma parcela negativa na função objetivo, haja visto que o benefício fiscal auferido equivale ao montante do saldo de impostos devido que se deixa de pagar. Alguns cenários que contemplam as características dos incentivos analisados foram estudados aplicando-se o modelo matemático a um problema fictício, formulado com base na rede de distribuição física de uma indústria que produz e comercializa bens de consumo não duráveis. Para que os resultados obtidos fossem realísticos, os valores referentes aos custos logísticos (fretes e transbordo) bem como os volumes e a distribuição da demanda foram levantados com base nos dados reais de um ano de operação dessa mesma indústria.This research evaluates the influence of some specific fiscal benefits related to current states sale taxes for internal and interstate operations over distribution center location decisions. The objective is to develop a mathematic model that determines a distribution network with lower cost considering fiscal benefits based on presumed credit, which is calculated as a proportional value of sales prices. To reach this objective a Mixed Integer Linear Programming model was developed. The optimizing function was structured to minimize the total cost, composed by logistics costs (freight and warehousing) and by fiscal benefit, which is a negative cost function due to the fact that the fiscal benefit is related to the tax that won\'t be paid. Some scenarios considering these fiscal characteristics were studied. The model was applied on a fictitious problem based on the distribution network of a manufacturer that produces and commercializes non durables consumption products. In order to get realistic results, logistics costs (freight and warehousing) and demand parameters were real data gathered from that manufacturer.
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Raddo, Thiago Roberto. "Proposal of a new approach for BER evaluation of multirate, multiservice OCDMA systems". Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/18/18155/tde-16102012-105005/.
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The continuous evolution of the optical communication technology in the last few years has allowed the growing users demand for higher bandwidth to be satisfactorily attended. This new demand is mainly attributed to the growing popularity of bandwidth-intensive networking applications, such as Internet protocol television (IPTV), high-definition television (HDTV), e-learning, e-health, super high-definition (SHD) class digital movies, and e-culture based on 3-D full-HD video. These applications will eventually require differentiated service types and diversified data rates. As a result, capability of supporting differentiated-quality of service (QoS) and multirate transmission are becoming a challenge for future optical networks. Among many multiplexing techniques, optical code-division multiple-access (OCDMA) constitutes a potential candidate for next generation optical networks, particularly due to features like asynchronous operation, simplified network control, easy addition of new users, and possibility of differentiated-QoS at the physical layer. The performance of this access technique is mainly limited by multiple-access interference (MAI). Although in multirate, multiservice OCDMA systems MAI is considered to be binomially distributed, others probability distributions for the MAI analyzes and consequently the bit error rate (BER) have been used as an approximation. In this context, this dissertation proposes a new formalism to evaluate the BER performance of 1-D and 2-D multirate, multiservice OCDMA systems considering MAI as binomially distributed, resulting in a more accurate BER expression. Also, the proposed approach does not require knowledge a priori of the generated code sequences themselves, which means that the system performance analysis is achieved more easily using only the code parameters. Furthermore, a multirate OCDMA system employing 1-D optical orthogonal code (OOC) and 2-D optical fast frequency hopping (OFFH) codes is also investigated. A performance comparison in terms of BER for the OOC-based system assuming both Poisson and binomial distribution for the MAI is investigated. A further comparison of an OFFH-based multirate system assuming both gaussian and binomial distribution for the MAI is also analyzed. It is shown that BER performance in multirate scenarios can be overestimated or underestimated by many orders of magnitude depending on the assumed distribution for the MAI and on the number of simultaneous users. Moreover, it is presented for the first time a hybrid OCDM/WDM optical packet switch capable of supporting multirate and differentiated-QoS transmission. The architecture of the proposed multirate switch and its performance in terms of packet loss probability are also presented. Finally, it is shown that using a gaussian or Poisson distribution for the MAI might not be appropriate for a reliable BER estimate, since they are not acceptable approximations to assess the performance of multirate, multiservice systems with good accuracy.A contínua evolução da tecnologia de comunicações ópticas observada nos últimos anos vem possibilitando atender a crescente demanda dos usuários por maior largura de banda. Esta nova demanda é atribuída principalmente à popularidade crescente de aplicações de banda larga, tais como TV por protocolo de Internet (IPTV), televisão de alta definição (HDTV), ensino online, e-saúde, filmes digitais de super alta definição (SHD) e e-cultura baseado em vídeo 3-D full-HD. Esta vasta gama de aplicações acabará por necessitar de tipos de serviços diferenciados e taxas de transmissão de dados diversificadas. Como resultado, capacidades de suportar diferenciamento de qualidade de serviço (QoS) e transmissão de múltiplas taxas estão se tornando um desafio para as redes ópticas futuras. Dentre muitas técnicas de multiplexação existentes, OCDMA constitui-se em um candidato potencial para as redes ópticas de próxima geração, particularmente devido a características como operação assíncrona, controle de rede simplificada, fácil adição de novos usuários, e também possibilidade de QoS diferenciado na camada física. O desempenho desta técnica de acesso múltiplo é limitado principalmente por interferência múltipla de acesso (MAI). Embora em sistemas OCDMA de múltiplas taxas e multiserviços a MAI deva ser considerada binomialmente distribuída, outras distribuições de probabilidade para a análise da MAI e, consequentemente, da BER têm sido utilizadas como uma aproximação. Neste contexto, este trabalho propõe um novo formalismo para avaliar o desempenho da BER de sistemas OCDMA 1-D e 2-D de múltiplas taxas e multisserviços considerando a MAI como binomialmente distribuída, o que resulta em uma expressão mais precisa para a BER. Além disso, o método proposto neste trabalho não requer conhecimento, a priori, das sequências de códigos geradas, o que significa que a análise do desempenho do sistema é obtida mais facilmente utilizando apenas os parâmetros do código. Um sistema OCDMA de múltiplas taxas empregando códigos 1-D OOC e 2-D OFFH será também investigado. Uma comparação do desempenho em termos de BER para o sistema baseado em OOC supondo tanto a distribuição de Poisson quanto a binomial para a MAI é investigada. De forma análoga, uma comparação para o sistema de múltiplas taxas baseado em OFFH supondo desta vez tanto a distribuição gaussiana quanto a binomial para a MAI também é analisada. É mostrado que a BER em cenários de múltiplas taxas pode ser superestimada ou subestimada em várias ordens de grandeza, dependendo da distribuição suposta para a MAI e do número de usuários simultâneos no sistema. Além disso, é apresentado pela primeira vez um switch óptico híbrido de pacotes OCDM/WDM capaz de prover transmissões de múltiplas taxas e serviços diferenciados. A arquitetura do switch proposto e seu desempenho em termos de probabilidade de perda de pacotes também são apresentados. Finalmente, é mostrado que o uso da distribuição gaussiana ou poissoniana para a MAI pode não ser apropriado para uma estimativa confiável de BER, uma vez que não são aproximações aceitáveis para avaliar o desempenho de sistemas de múltiplas taxas e multiserviços com boa precisão.
Livros sobre o assunto "Salt taxes"
1
Miller, Voldemar. Tales of an old salt. Tallinn: Perioodika, 1988.
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2
ill, Rand Ted, ed. Salty takes off. New York: H. Holt, 1991.
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3
Gumbs, Esther. Tales from the Great Salt Pond. Philipsburg, St. Martin: House of Nehesi Publishers, 1996.
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4
Jackiewicz-Dobkiewiczowa, Kornelia. Saga o białym krysztale: Baśnie i opowieści o małopolskiej soli. Warszawa: "Nasza Księgarnia", 1986.
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5
Kay, Howard N. Tales of salty Sam. Baltimore, MD: Gateway Press, 2003.
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6
Rao, Sandhya. Sweet and salty. Chennai: Tulika Publishers, 2003.
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7
Parsons, Robert Charles. Salt water tales.: The strange and tragic, illustrated. St. John's, NL: Creative Book Pub., 2005.
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8
Andrado, Pierangeli. Of salt and sand: Tales of old Hambantota. Battaramulla: Neptune Publications (Pvt) Ltd, 2017.
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9
Mark, Bostridge, ed. Lives for sale: Biographers' tales. London: Continuum, 2004.
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10
Langton, Jane. Salt: From a Russian folktale. New York, N.Y: Hyperion Books for Children, 1992.
Encontre o texto completo da fonteCapítulos de livros sobre o assunto "Salt taxes"
1
Dunteman, Aubrey, e Soo-Yeun Lee. "Umami and Salty: A Cooperative Pair". In Food and Health, 73–99. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32692-9_4.
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AbstractSodium chloride, or salt, has long been added to foods for a variety of purposes. Despite the value it contributes to food in both functionality and sensory aspects, overconsumption increases the risk of many chronic diseases. A great deal of strategies has been used in attempts to maintain the functionality and sensory quality of foods with a reduced-sodium content to assist in reducing the incidence of sodium overconsumption. While strategies focusing on stealth reduction of sodium and modifying the physical structure of the food or salt crystal itself are potential options to food manufacturers hoping to reduce sodium content, strategies that modify the flavor profile of the food may provide viable solutions that do not necessitate lengthy timeframes to implement or costly equipment. Replacement of portions of salt with potassium chloride is arguably the most popular flavor modification strategy to reduce sodium content, although it is not without drawbacks including an often reduced salty taste and a high likelihood of conferring an off-taste. Incorporating umami as a flavor enhancer into reduced-sodium foods takes advantage of the saltiness-enhancing effect typically associated with the umami taste and can be utilized through a variety of different substances. Although monosodium glutamate is a well-known umami-conferring substance with ample investigation into its use in sodium reduced products, incorporation of ribonucleotides, certain amino acids, and umami-heavy ingredients such as tomatoes or mushrooms has also been investigated.
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Bearce, Stephanie. "Salk to the Rescue". In Twisted True Tales from Science Medical Mayhem, 119–23. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003239291-29.
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Amir, Eli, e Marco Ghitti. "The Sale of Coca Tea: The Impact of Taxes". In Financial Analysis of Mergers and Acquisitions, 267–70. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61769-1_16.
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Oremland, Ronald S. "Salty, Alkali-Laced Tales (Mostly True) from the Great Basin Desert, California and Nevada". In Advances in Environmental Microbiology, 653–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63512-1_31.
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Osborne, Martin J., e Ariel Rubinstein. "Equilibrium with prices and expectations". In Models in Microeconomic Theory, 187–202. 2a ed. Cambridge, UK: Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0362.13.
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In the models of markets we have discussed so far, equilibrium prices make the individuals’ decisions compatible. Each individual takes the prices as given when deciding on his action, and at the equilibrium prices the demand and supply of every good are equal. In this chapter, an individual’s behavior is affected not only by the prices but also by his expectations regarding other parameters. Each individual takes these expectations, like the prices, as given. In equilibrium, each individual behaves optimally, the supply and demand for each good are equal, and the expectations of individuals are correct. We present three models. In the first model, each individual chooses one of two bank branches. His decision is affected only by his belief about the expected service time in each branch. In the second model, potential buyers of a used car, who cannot observe the quality of the cars for sale, take into account their expectation of the average quality of these cars as well as the price. In the third model, the unit cost of catching fish depends on the total amount of fish caught. Each fisher makes his decision taking as given both the price of fish and his expectation about the unit cost he will incur.
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Osborne, Martin J., e Ariel Rubinstein. "Equilibrium with prices and expectations". In Models in Microeconomic Theory, 187–202. 2a ed. Cambridge, UK: Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0361.13.
Texto completo da fonteResumo:
In the models of markets we have discussed so far, equilibrium prices make the individuals’ decisions compatible. Each individual takes the prices as given when deciding on her action, and at the equilibrium prices the demand and supply of every good are equal. In this chapter, an individual’s behavior is affected not only by the prices but also by her expectations regarding other parameters. Each individual takes these expectations, like the prices, as given. In equilibrium, each individual behaves optimally, the supply and demand for each good are equal, and the expectations of individuals are correct. We present three models. In the first model, each individual chooses one of two bank branches. Her decision is affected only by her belief about the expected service time in each branch. In the second model, potential buyers of a used car, who cannot observe the quality of the cars for sale, take into account their expectation of the average quality of these cars as well as the price. In the third model, the unit cost of catching fish depends on the total amount of fish caught. Each fisher makes her decision taking as given both the price of fish and her expectation about the unit cost she will incur.
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"Water and Salt—L’acqua e lu sali". In The Collected Sicilian Folk and Fairy Tales of Giuseppe Pitré, 92–94. Routledge, 2013. http://dx.doi.org/10.4324/9780203036273-19.
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Cook, Daniel. "Wandering Tales". In Walter Scott and Short Fiction, 36–60. Edinburgh University Press, 2021. http://dx.doi.org/10.3366/edinburgh/9781474487139.003.0003.
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Extracted from Redgauntlet, ‘Wandering Willie’s Tale’ is often presented in anthologies and formal surveys as the first modern short story in English, loosely defined. It is not even Scott’s first major short story. That would be ‘The Fortunes of Martin Waldeck’, an interpolated tale included in the second volume of his third novel, The Antiquary. Like ‘Wandering Willie’s Tale’, ‘Martin Waldeck’ has been anthologised as a self-contained work, though far less frequently. After that, two pieces appeared in Blackwood’s Magazine (1817–18) that have been securely attributed to Scott: ‘Alarming Increase of Depravity Among Animals’ and ‘Phantasmagoria’. In The Shorter Fiction volume for the Edinburgh Edition of the Waverley Novels, Graham Tulloch and Judy King include an even earlier work, ‘The Inferno of Altisidora’ (Edinburgh Annual Register, 1811), as well as ‘Christopher Corduroy’ (The Sale-Room, 1817). Resembling eighteenth-century periodical sketches, they are not short stories as such. Read as sketch-like tales, though, they can ground our understanding of Scott’s early experimentation in the shorter form.
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"From the Salty Unconscious of the Sea". In Twice-Told Children's Tales, 251–54. Routledge, 2013. http://dx.doi.org/10.4324/9780203958421-45.
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"the sale takes place, in order to". In Mergers and Aquisitions, 130. Routledge, 2013. http://dx.doi.org/10.4324/9781315016689-24.
Texto completo da fonteTrabalhos de conferências sobre o assunto "Salt taxes"
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Almajed, Hussain M., Omar J. Guerra, Ana Somoza-Tornos, Wilson A. Smith e Bri-Mathias Hodge. "The design and operational space of syngas production via integrated direct air capture with gaseous CO2 electrolysis". In Foundations of Computer-Aided Process Design, 641–51. Hamilton, Canada: PSE Press, 2024. http://dx.doi.org/10.69997/sct.134920.
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The overarching goal of limiting the increase in global temperature to = 2.0� C likely requires both decarbonization and defossilization efforts. Direct air capture (DAC) and CO2 electrolysis stand out as promising technologies for capturing and utilizing atmospheric CO2. In this effort, we explore the details of designing and operating an integrated DAC-electrolysis process by examining some key parameters for economic feasibility. We evaluate the gross profit and net income to find the most appropriate capacity factor, average electricity price, syngas sale price, and CO2 taxes. Additionally, we study an optimistic scenario of CO2 electrolysis and perform a sensitivity analysis of the CO2 capture price to elucidate the impact of design decisions on the economic feasibility. Our findings underscore the necessity of design improvements of the CO2 electrolysis and DAC processes to achieve reasonable capacity factor and average electricity price limits. Notably, CO2 taxes and tax credits in the order of $400 per t-CO2 or greater are essential for the economic viability of the optimistic DAC-electrolysis route, especially at competitive syngas sale prices. This study serves as a foundation for further work on designing appropriate power system models that integrate well with the presented air-to-syngas route.
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Teixeira, A. M., G. S. Bassani, J. G. S. S. Maia, S. F. Interlenghi, D. S. D. Santos, L. Novaes, R. L. Junior et al. "Electrification of Offshore Platforms to Reduce Carbon Footprint and Achieve Lower Operational Expenses: A Feasibility Study". In Offshore Technology Conference Brasil. OTC, 2023. http://dx.doi.org/10.4043/32792-ms.
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Abstract Electrification with the use of clean electricity is seen as a key alternative to lower CO2 footprint of E&P sites. In this sense, renewables can be used to generate power onshore which is treated in substations that can be grid-connected and transmitted to offshore fields via submarine transmission cables. The objective of this work is to evaluate the economic feasibility of generating onshore low-cost electricity from renewables and transmitting it to offshore platforms. This work describes a model for optimizing a renewable energy system based on solar photovoltaics and/or wind energy, where solar and wind profiles are generated according to a described methodology. The model is based on hourly energy balances to account for periods with insufficient energy offer, where power from the grid is used as complement. For a certain grid electricity price, there is an optimum between renewable power generation capacity and grid power consumption. The model calculates the respective size and investment necessary in the renewable power system that minimize overall costs, as well as carbon emissions associated with grid use. The described methods are applied to evaluate the electrification of offshore platforms in the Pre-Salt region using renewable power from shore and comparing with traditional in-situ power generation from fossil fuels. The onshore substation with transmission costs and associated losses are considered to evaluate the levelized cost of electricity (LCOE) of a platform located at several distances from shore, where LCOE rises as the distance from shore increases. The analysis reveals the existence of a break-even point where the LCOE from onshore power generation using renewables is equal to the LCOE from conventional in-situ power generation using fossil fuels. Moreover, the incorporation of a carbon penalty for CO2 emissions increases this break-even distance, emphasizing the importance of implementing incentives or policies designed to reduce emissions. In this sense, carbon taxes or other carbon pricing mechanisms enhance the competitiveness of the alternative employing renewable power from shore in comparison to in-situ power generation from fossil fuels.
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Pedersen, K. S., e P. L. Christensen. "CO2 Solubility in Brine Aquifers – Volumetric Considerations". In Offshore Technology Conference Asia. OTC, 2024. http://dx.doi.org/10.4043/34849-ms.
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Abstract A thermodynamic model concept and model parameters are presented for predicting the solubility of CO2 in pure water and in water with one or more of the salts, NaCl, KCl, CaCl2 or MgCl2. A cubic equation of state with a non-classical mixing rule is used to describe the mutual solubility of CO2 and H2O. Classical mixing rules with a temperature-dependent binary interaction parameter are used to describe the interactions between H2O and salt ions and between CO2 and salt ions. A good agreement is seen with the experimental data for the CO2 solubility in brine. The solubility of CO2 in brine is important when assessing the possibilities for storing CO2 in saline aquifers. The presence of salt in an aqueous solution reduces the solubility of CO2 by 2.5-3% for each weight% of salt added. Very large amounts of water are required, if a considerable part of the CO2 produced by combustion of oil and gas is to be stored and dissolved in saline aquifers. For example, it takes approximately 50 m3 of water to dissolve the CO2 produced by burning 1 reservoir m3 of oil.
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Sharqawy, Mostafa H., John H. Lienhard e Syed M. Zubair. "On Thermal Performance of Seawater Cooling Towers". In 2010 14th International Heat Transfer Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/ihtc14-23200.
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Seawater cooling towers have been used since the 1970’s in power generation and other industries, so as to reduce the consumption of freshwater. The salts in seawater are known to create a number of operational problems including salt deposition, packing blockage, corrosion, and certain environmental impacts from salt drift and blowdown return. In addition, the salinity of seawater affects the thermophysical properties which govern the thermal performance of cooling towers, including vapor pressure, density, specific heat, viscosity, thermal conductivity and surface tension. In this paper, the thermal performance of seawater cooling towers is investigated using a detailed model of a counterflow wet cooling tower. The model takes into consideration the coupled heat and mass transfer processes and does not make any of the conventional Merkel approximations. In addition, the model incorporates the most up-to-date seawater properties in the literature. The model governing equations are solved numerically and its validity is checked by data in the literature. Based on the results of the model, a correction factor is obtained which characterizes the degradation of the cooling tower effectiveness when seawater is used.
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Jin, Fu, Wang Xi, Ding Mingming, Yang Guobin, Zhang Shunyuan, Liu Bingshan e Chen Chen. "Research on Construction and Operation Parameters of an Underground Oil Storage in Depleted Salt Caverns in the East of China". In SPE Europec featured at 82nd EAGE Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/205167-ms.
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Abstract The crude oil price has been keeping at a low level in recent years, which made China's government put more efforts in the development of underground oil storages in depleted salt caverns. Under the initiative of "the Belt and Road", a more concrete concept which is "the Silk Road Economic Belt and the 21st-Century Maritime Silk Road" successfully connects Jiangsu Province in the east of China. Consisting of 20 depleted caverns, Huai'an project that is still under planning is one of the most successful examples that turn depleted salt caverns into underground crude oil storages in China. Each cavern takes up 24×104m3, while the project totally takes up 480×104m3. TDMA algorithm was adopted to solve the heat exchange model of oil, brine and surrounding rocks, revealing the relationship between temperature and cavern pressure. Salt rock safety factor, salt cavern shrinkage ratio, axial stress and ground subsidence were taken into consideration to establish a 3-dimension salt rock creep model for 19 depleted salt caverns, so that the caverns’ shapes were optimized. Hydrodynamics models were used to determine the oil's flow rate into and out of a 1000m deep cavern whose thermal field was simulated by software to reveal the temperature limit of oil and brine. Due to geothermal gradient and continuous heat transmission, the average temperature of oil and brine goes up from 35°C to 44.3°C within 7 years, while the inner pressure goes up from 12.96MPa to 21.93MPa in a depleted salt cavern. Salt creep ratio decreases as oil is stored in underground caverns for a longer period. Salt is hardly penetrated by oil, while the temperature change has a strong influence on caverns’ internal pressure. The thermal expansion factor and compressibility coefficient of crude oil and brine are both crucial to the temperature's effect on internal pressure. Caverns that have larger segments in their upper-middle or middle parts are more stable and resistant to salt creep than those that have larger segments in their lower parts. When oil is injected or pumped out, it is necessary to make the internal pressure lower than the static pressure of surrounding rocks. Hence, the most appropriate flow rate of crude oil is 4.5m/s. Crude oil that is stored in deep salt caverns may be heated up to 60°C due to the geothermal gradient, but the flammable gas in oil is rapidly gasified or even explodes when it is pumped out to the surface. To avoid accidents and air pollution, oil is cooled down before being delivered via pipelines. Oil tanks used to be applied by scale in China, however they are too obvious on the ground to comply with national strategic energy safety. Compared with oil tanks of similar volumes, the Huai'an underground oil storages may save the overall cost by 35.3%. It is the first time that the salt rock creep model is established in depleted salt caverns, while the conclusion overthrew the common preference of regular cylindrical caverns.
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Ma, Xiaolong, Huajie Liu, Meihua Huo, Heng Yang, Yuhuan Bu, Shenglai Guo, Hui Yin e Jiansheng Zhao. "Cementing Technology of Salt Layer in Wen23 Gas Storage". In International Petroleum Technology Conference. IPTC, 2023. http://dx.doi.org/10.2523/iptc-22887-ms.
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Abstract The construction of Zhongyuan gas storage group takes the salt layer as the caprock. Therefore, the cementing quality of the sealed salt interval is a key factor in the construction of gas storage. The cement slurry was eroded by the salt gypsum layer during the migration of the salt layer, which affects the basic performance of cement slurry, resulting in the poor cementation quality between cement sheath and salt layer. In addition, the irregular borehole in the salt layer and the expansion of well diameter make the displacement efficiency poor in the cementing process, which restricts the cementing quality of this kind of wells. At present, due to the unsatisfactory cementing quality and low excellent rate of cementing quality in the salt layer during the construction of Wen 23 gas storage, the construction of gas storage cannot be completed as planned. Therefore, in order to ensure the successful construction and service life of gas storage, the cementing technology research of big-thickness salt layer in Zhongyuan Gas Storage Group is carried out. The salt resistant fluid loss reducer and retarder are selected through the project test, and the expansion early strength agent and toughening agent are selected. Through the compatibility research and the evaluation of the performance of cement slurry and the cementation strength of cement stone by the erosion of different salt content, a fresh-water-salt-resistant and ductile cement slurry system suitable for salt rock cementing is formed; In terms of cementing technology, we have developed well hole optimization technology, optimized leakage prevention technology in salt section and supporting high-quality sealing technology in salt layer, formed cementing technology and recommended practices for Wen 23 gas storage, and effectively ensured the primary success rate of cementing in Wen 23 gas storage. The research results of this subject have been successfully applied in 12 wells of Wen 23 gas storage and Wei 11 gas storage. The qualified rate of cementing quality has been increased from 96% to 100% and the excellent rate has been increased from 12% to 83.33%, which meets the requirements of gas storage for salt layer sealing quality and ensures the safe and efficient operation of Zhongyuan Gas Storage Group.
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Sundaresan, Vishnu Baba, e James Patrick Carr. "Active Nanoporous Membranes for Desalination". In ASME 2011 Conference on Smart Materials, Adaptive Structures and Intelligent Systems. ASMEDC, 2011. http://dx.doi.org/10.1115/smasis2011-5193.
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Current water desalination technologies such as reverse osmosis (RO) and nanofiltration (NF) use tortuous structures and cylindrical nanopores to reject salts by size exclusion. The selective rejection of salts dissolved in water using nanopores requires large pressure gradients across the membranes to produce reasonable flow rates. The electrical power required for generating large pressure gradients increases the operational cost for desalination and limits its application as portable units in small communities and in third-world countries. Further, recently proposed desalination methods using carbon nanotubes and nanofluidic diodes have limited lifetime due to clogging and fouling from contaminants in feed water. Thus, existing or evolving technologies are expensive, bulky and not practical where it is needed the most. In order to develop a desalination system that is not limited by the disadvantages of existing systems, this article investigates the feasibility of a novel active nanopore membrane with superior ion rejection and water transport properties. An active nanopore is a shape-changing hyperboloidal pore that is formed in a rugged electroactive composite membrane and utilizes coupled electrostatic, hydrodynamic and mechanical interactions due to reversible mechanical oscillations between the charged pore walls and dissolved ions in water for desalination. This novel approach takes advantage of the shape of the pore to create a pumping action in the hyperboloidal channel to selectively transport water molecules. In order to demonstrate the applicability of this novel concept for water desalination, the paper will use a theoretical model to model the ion rejection properties and flow rate of salt-free water through an active nanoporous membrane.
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Sharqawy, Mostafa H., Iqbal S. Husain, Syed M. Zubair e John H. Lienhard. "Thermal Performance Evaluation of Seawater Cooling Towers". In ASME 2011 International Mechanical Engineering Congress and Exposition. ASMEDC, 2011. http://dx.doi.org/10.1115/imece2011-62977.
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Seawater has been used for long time as a cooling fluid in heat exchangers to reduce fresh water usage in industry and power plants. The thermophysical properties of seawater are different from those of fresh water due to the salt content or salinity. This difference is sufficient to affect the heat and mass transfer processes which in turn change the thermal performance. Thermal design of fresh water cooling towers is described in detail in many textbooks and handbooks. However, only a rule of thumb is frequently used for designing of seawater cooling towers. This rule recommends degrading the tower performance by approximately 1% for every 10,000 ppm of salts in the feed water. In this paper, the thermal performance of seawater cooling towers is presented using a detailed model of counterflow wet cooling towers which takes into consideration the coupled simultaneous heat and mass transfer processes and uses state-of-the-art seawater properties from the literature. The model governing equations are solved numerically and the validity of this model is checked using new experimental data that has been measured using a bench top counterflow seawater cooling tower. The effect of the variation of seawater salinity as well as other operating conditions on the effectiveness and Merkel number is investigated.
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Karalis, A. J., E. J. Sosnowicz, H. Haselbacher e J. Istvan. "Optimizing the Design Conditions of a 100 MWe CAES Plant With Salt Dome Air Storage". In ASME 1987 International Gas Turbine Conference and Exhibition. American Society of Mechanical Engineers, 1987. http://dx.doi.org/10.1115/87-gt-42.
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A CAES plant consists of three (3) major systems; the turbomachinery train, the underground air storage chamber and the balance of plant. The turbomachinery train and the underground air storage chamber interrelationship needs to be optimized with respect to performance and cost while the balance of plant supports this relationship and is dependent upon the site conditions. The qualitative relationship between the air storage chamber and the operation of the turbomachinery train have been reported in the literature. This paper takes a salt dome geology and examines the factors affecting optimization of a 100 MWe CAES plant design.
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Ogura, Takahito, Junya Nakata, Mititsugu Mori, Hiroto Sakashita e Shuichiro Miwa. "Performance Evaluation of SCS for AHTR and Time Assessment of Operation Procedures". In 2014 22nd International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/icone22-30790.
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The Advanced High-Temperature Reactor (AHTR) is a new nuclear power reactor concept being investigated in some countries including the United States. The coolant is a liquid salt with a melting point of 460°C and a boiling point of 1430°C. The AHTR uses Silo Cooling System (SCS) as the decay heat removal system in a Beyond-Design-Basis Accident (BDBA). SCS has two accident mitigations. The first component is low-cost, and thick steel rings which conduct heating up the silo wall for BDBA. The second component is an annular ring of an inexpensive, solidified BDBA salt, which is heated from the bottom and melts when the temperature of the salt increases above the melting point, then flows into the silo, and floods the whole silo to its top level. SCS could make AHTR free from catastrophic accidents, where core melting or vessel failure never takes place since the BDBA salt near the top of silo passively absorbs decay heat. On the other hand, AHTR decreases its heat removal ability to avoid freezing of the salt and blocking the flow of the liquid when the temperatures are low. We performed the numerical calculation of AHTR heat removal system and evaluated whether it has the ability to remove decay heat with the robustness for a long-time cooling operation after BDBA. Furthermore, we need to build up and optimize the operation plan of SCS in AHTR, taking its thermal characteristics of this system into account. It is essential to avoid severe accidents which we can suppose as the possible catastrophic scenario. In this paper, we calculated temperature distributions using the thermal-hydraulics code developed for AHTR, and assessed the performance in a long term cooling period under BDBA conditions. Finally, we investigated the temperature distributions of the whole plant, predicting the accident scenario without air-cooled passive decay heat-removal system. We obtained important conclusion about SCS of the AHTR that its heat removal ability was enough to avoid catastrophic accidents under Loss of Heat Sink (LOHS) conditions.
Relatórios de organizações sobre o assunto "Salt taxes"
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Millis, R. Processing of YBa sub 2 Cu sub 3 O sub 7 tapes from a molten salt precursor. Office of Scientific and Technical Information (OSTI), setembro de 1990. http://dx.doi.org/10.2172/6617452.
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Sala-i-Martin, Xavier. Economic Integration, Growth, and Poverty. Inter-American Development Bank, julho de 2007. http://dx.doi.org/10.18235/0009175.
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A paper commissioned by the IDB sees trade openness to generate economic growth and help reduce poverty. The study, written by aColumbia University economics professor Xavier Sala-i-Martin, takes a close look at the impact of regional trade agreements, finding benefits to outweigh the potential short-run increases in inequality. Buoyant as it is about the benefits of free trade, the paper includes warnings for policymakers.
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Wiggins, Steve, Marco Carreras e Amrita Saha. Returns to Commercialisation: Gross Margins of Commercial Crops Grown by Smallholders in Sub-Saharan Africa. Institute of Development Studies (IDS), março de 2022. http://dx.doi.org/10.19088/apra.2022.013.
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What are the returns to smallholders when they grow commercial crops for sale in rural Africa? The gross value of production per hectare is sometimes reported, with some recent estimates ranging from as much as US$10,000/ha for irrigated vegetables in Zimbabwe to as little as US$250 for sunflower grown on semi-arid land without irrigation in central Tanzania. Gross value, however, takes no account of the costs farmers incur in growing their crops. In this paper, we use gross margin (GM) analysis to take account of those costs and give a truer estimate of the returns to farmers.
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Chong, Alberto E., e Florencio López-de-Silanes. Privatization in Mexico. Inter-American Development Bank, agosto de 2004. http://dx.doi.org/10.18235/0010832.
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Over the last 20 years, Mexico redefined the role of the state in its economy through an ambitious program to liberalize trade, promote efficiency and reduce the size and scope of the state-owned sector. In Mexico, privatization led to a significant improvement in firm performance, as profitability increased 24 percentage points and converged to levels similar to those of private firms. From this increase, at most 5 percent can be attributed to higher prices and 31 percent to transfers from workers, with the remaining 64 percent representing productivity gains. There is evidence that privatization provides other social benefits, as greater access to services, which usually follows privatization, leads to welfare gains for the poorest consumers that outweigh any increase in prices. Moreover, an often-overlooked aspect of privatization is its fiscal impact, whereby the proceeds from the sale are augmented by reduced subsidies and increased taxes and can help pay off debt or finance social spending. The Mexican privatization program can provide a valuable guide to privatization dos and donts: First, the privatization process must be carefully designed and run in a transparent way. Special requirements such as bans on foreign direct investment or cash-only payments lead to substantial price discounts for firms sold, while simplicity breeds competition and leads to higher prices. A transparent program can also help quell the tendency of politicians to favor their friends by tweaking the rules of the game. Second, restructuring firms prior to privatization is counterproductive in raising net sale prices and should be avoided. Governments spend substantial resources on politically motivated investment or efficiency programs that are not valued by bidders and which can rarely be justified on the social ground on which they are sold. Additionally, restructuring programs lengthen the privatization process considerably and lower prices for firms sold in the case of Mexico, each month of delay reduced the sale price by 2.2 percent. Finally, this paper argues that it is essential to carefully deregulate and re-regulate privatized firms to ensure that they behave appropriately as well as to provide a corporate governance framework to ensure firms are able to finance their operations without relying on the Government for help.
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Delbridge, Victoria, Astrid Haas, Oliver Harman, Anthony Venables e Khady Dia-Sarr. Enhancing the financial position of cities: Evidence from Dakar. UNHabitat, março de 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/3.
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The city of Dakar is one of the only cities in Africa to come close to taking a municipal bond to market. The US$40 million bond, set to launch in 2014, was designed to fund a new market hall for informal traders in the city. The market would relocate more than 4,000 street vendors, with the aim of moving them from side streets into a safe and central place to sell their goods, with access to credit agencies and other market services. Development partners, including the Bill and Melinda Gates Foundation, the World Bank’s Public-Private Infrastructure Advisory Facility (PPIAF), Cities Alliance, and USAID, played a crucial role in making the bond terms viable – both in shouldering the financial burden of developing internal creditworthiness, and in providing expertise and guarantees to reduce the risk. Although the bond’s launch was ultimately stopped by national government decree, the process of preparing for the bond has greatly improved the financial management capabilities and creditworthiness of the city. As a result, Dakar’s bond journey is still paying dividends to the city today, with a number of successful concessional and commercial loans. The process also deepened the city’s connection with its residents – with small bond denominations, informal traders were one of the key investors. The motivation for the bond was in part due to the city’s lack of control over its financial resources. While the most recent decentralisation law amendment, Acte III de la Décentralisation of 2013, has seen many responsibilities devolved to the local level, finances to deliver on this new mandate have not followed. In fact, all revenue and expenditure for local governments in Senegal are processed at the national level, leaving little room or incentive for financial reform. Surprisingly, despite this, the law gives local governments relative independence in taking on debt. This meant that when Mayor Sall came into office with a vision for change, the only viable financing opportunity within the city of Dakar’s control was via the latter. This legislated independence is also the reason why the halting of the bond was so heavily contested. The city of Dakar provides an example of the importance of the political landscape in effecting any innovative reforms, as well as the need for the national government to buy-in to the fact that successful cities are in their interest as well. This is particularly critical in Dakar’s case, given the city’s finances are managed at the national level. Fortuitously, the national government is now beginning to focus on improving local revenues, primarily through property taxes, as well as better coordination amongst different stakeholders through a dedicated department and the ‘Local Fiscality Commissions’ described below.