AGRESSIVIDADE FISCAL DE EMPRESAS BRASILEIRAS COM TRANSAÇÕES ENTRE PARTES RELACIONADAS NO EXTERIOR

The present study aims to measure the fiscal aggressiveness of Brazilian companies with transactions between related parties abroad, whose question is whether such firms are more aggressive than those who do not have overseas investments, using the ETR- Effective taxation as a measure of tax aggressiveness. As a technique for analyzing tax aggressiveness, Quantile regression is used, which allows the analysis of different quantiles of the distribution of dependent variables. The hypothesis tested verifies the relationship between tax aggressiveness and investment participation abroad, controlling its relevance (weight) in the company’s total assets. The results showed the existence of a positive relationship between tax aggressiveness and the presence of overseas investments. However, this relationship is not constant throughout all levels of tax aggression and the weight of investments abroad in the total investment of the economic group.O presente estudo tem como objetivo mensurar a agressividade fiscal de empresas brasileiras com transações entre partes relacionadas no exterior, identificando se tais empresas são mais agressivas comparado as que não têm investimentos no exterior, utilizando a ETR (Taxa Efetiva de Tributação) como medida de agressividade. Como técnica de análise é utilizada a regressão quantílica, a qual possibilita a análise de diferentes quantis da distribuição das variáveis dependentes. As hipóteses testadas verificam a relação entre a agressividade fiscal e a participação de investimento, controlando a sua relevância (peso) no total dos ativos da empresa. Os resultados evidenciaram a existência de uma relação positiva entre a agressividade tributária e a presença de investimentos no exterior. Essa relação, entretanto, não é constante ao longo de todos os níveis de agressividade tributária e do peso dos investimentos no estrangeiro no total dos investimentos do grupo econômico

Religion and Education Views and Activities of Kazakh Intellectuals in China at the Beginning of 20th Century

Yüksek Lisans TeziÇin Halk Cumhuriyeti'nin Sincan Uygur Özerk Bölgesine ait İle Kazak Özerk ilinde ikamet eden Kazakların, XX. yüzyıl başındaki aydınlarının din ve eğitim görüşleri ve faaliyetlerine ilişkin yapılan bu çalışma, bölgede ikamet eden Kazakların tarihsel durumu ve bulunduğu bölge için ne kadar öneme sahip olduğu hakkında kısa bilgiler yer almaktadır. Bununla birlikte, bu araştırmada araştırmanın konusu ve problemi, araştırmanın amacı ve önemi ve aynı zamanda konuyla ilgili kuramsal çerçeveler yer almaktadır. Çalışma üç bölümden oluşmaktadır. Birinci bölümde, Çin'deki Kazaklar hakkında genel bilgi verilecektir. Bununla birlikte, Çin Halk Cumhuriyeti'nin İle Kazak Özerk ilinin coğrafyası, fiziki konumu ve bölgede ikamet eden Kazakların idari ve sosyal yapıları gibi bilgilerden bahsedilmektedir. Aynı zamanda Çin'de yaşayan Kazakların XX. yüzyıl başındaki nüfusu hakkında bilgi de yer almaktadır. İkinci bölümde, Çin'deki Kazakların XX. yüzyıl başındaki kültürel hayatı, geleneksel eğitimi ve ilk inşa edilen medreselerin durumuyla ilgili bilgiler yer almaktadır. Üçüncü bölümde ise Kazak aydınlarının ortaya çıkışı hakkındaki bilgilere yer verilmektedir. Bu bölümde Kazakların maarif ve modern eğitim alanında ne gibi çalışmalar yaptıkları ve nasıl yetiştikleri aynı zamanda ne gibi faaliyetlerde bulunduğu hakkında bilgiler yer almaktadır.Kazakhs residing in the Ili Kazakh Autonomous Province of the Xinjiang Uyghur Autonomous Region of the People's Republic of China, XX. In this study, which is about the religious and educational views and activities of the intellectuals at the beginning of the century, there is also brief information about the historical situation of the Kazakhs residing in the region and how important they are for the region. In addition, the subject and problem of the research, the purpose and importance of the research, as well as the theoretical frameworks related to the subject are also included. The study consists of three parts. In the first part, general information about the Kazakhs in China will be given. However, information such as the geography of the Ili Kazakh Autonomous Province of the People's Republic of China, its physical location and the administrative and social structures of the Kazakhs residing in the region are mentioned. At the same time, Kazakhs living in China XX. Information about its population at the turn of the century is also included. In the second part, Cossacks in China XX. It contains information about the cultural life, traditional education and the situation of the first madrasahs built at the beginning of the century. In the third part, information about the emergence of Kazakh intellectuals is given. In this section, there is information about what kind of work the Kazakhs did in the field of education and modern education, how they were raised, and what kind of activities they were engaged in

A comparative study on synthesis of some novel α,β-unsaturated carbonyl derivatives and their antioxidant potential

Free radicals are constantly formed in human system either as accidental products during metabolism or deliberately during the process of phagocytosis or due to environmental pollutants, ionizing radiations, ozone, heavy metal poisoning, etc. It is found from literature survey that chalcones (α,β-unsaturated carbonyl derivatives) exhibit great antioxidant activity. Hence, the synthesis of some new chalcone derivatives was undertaken and were synthesized by two methods namely, conventional and microwave irradiation methods. The synthesized chalcone derivatives were tested for their in vitro antioxidant activity by using NBT-superoxide free-radical scavenging activity and DPPH radical scavenging activity. The potency of the chalcone derivatives was estimated by IC50 values and they have shown promising antioxidant activity. Among all the chalcones synthesized, derivative 3e showed maximum superoxide inhibition as per NBT method and all the derivatives have shown different percentage inhibitions at different concentrations as per  DPPH method. The compounds were characterized by 1H NMR and IR spectral analysis

The molecular heterogeneity of the precancerous breast affects drug efficacy

Abstract In the therapeutic domain, targeted therapies have been shown to be generally more effective when given to patients with tumors that harbor the targeted aberration. This principle has not been tested in cancer prevention despite evidence that molecular heterogeneity accompanies the multi-step progression to invasive disease. We hypothesized that efficacy of agents targeting the precancerous state varies based on timing of the treatment relative to the underlying molecular changes. MCF10A cell line-based model of the multi-step progression to TNBC was used. Global proteomic patterns were obtained and growth-inhibitory effects of selected agents were correlated with the underlying molecular stage of progression. These analyses revealed that most protein alterations were acquired in the normal-to-atypia (preneoplasia) transition, with only handful aberrations acquired hereafter. The efficacy of small molecule inhibitors of the AKT/MEK pathway was associated with the underlying pathway levels. Similarly, fluvastatin was more effective in inhibiting cell proliferation earlier in the progression model. However, the nonspecific inhibitors, aspirin and metformin, were equally ineffective in inhibiting proliferation across the progression model. Our data provides proof-of-principle that in the prevention domain, treatment with agents developed to target specific pathways, will need to consider the molecular heterogeneity of the precancerous breast in order to achieve maximum efficacy

Emprego da azida sódica, como conservador de fezes, para a pesquisa de ovos de Schistosoma mansoni e de outros helmintos, pelo método de Kato-Katz: estudo em área endêmica

Em duas alíquotas de 208 amostras de fezes foram feitos exames pelo método de Kato-Katz, sendo uma após o emprego de 0,2mg de azida sódica para 200mg e em outra sem o referido conservador. Os resultados percentuais com e sem conservador foram, respectivamente, para os Ancilostomídeos 12,5 e 25,9, para Ascaris lumbricoides 71,6 e 72,5, para Schistosoma mansoni 7,6 e 17,7 e para Trichuris trichiura 86 e 85. A contagem dos ovos com e sem o conservador foi, respectivamente, 264 e 539 para os Ancilostomídeos, 13816 e 33751 para A. lumbricoides, 55,5 e 63,5 para S. mansoni e 1345 e 2068 para T. trichiura. Os autores não confirmaram a vantagem do uso de azida sódica para estudo em áreas endêmicas. Sugerem que o ressecamento das fezes e a baixa intensidade das infecções possam explicar os resultados desfavoráveis do presente ensaio clínico.<br>In two aliquots of 208 samples of stool, tests have been made by the Kato-Katz method, one being made after the use of 0.2mg of sodic azide for 200mg, and the other without the aforesaid conservant. The resulted percentages with or without the conservant were, respectively, for Ancylostomideos: 12.5 and 25.9; for Ascaris lumbrieoides; 71.6 and 72.5; for Schistosoma mansoni: 7.6 and 17.7, and for Trichuris trichiura: 86 and 85. The count of the eggs with and without the conservant was, respectively, 264 and 539 for Ancylostomideos, 13186 and 33751 for A. lumbricoides, 55.5 and 63.5 for S. mansoni, and 1345 and 2068 for T. trichiura. The authors did not confirm the advantage of using sodic azide for study in endemic areas. They suggest that the exsiccation of the stool and the low intensity of infections can explain the unfavourable results of the present clinical trial