Checklist of Spermatophyta of the São Paulo State, Brazil

The Phanerogamic Flora of São Paulo State project has been dedicated to create an inventory of the flora for 20 years. More than 200 collaborators are involved, mostly from the State of São Paulo, with the contributions of researchers from other states and from abroad. Since 2001, seven books with monographs of 151 families were published, dealing with 3,237 species within 722 genera. This project was the starting-point of the gathering of information about the diversity of spermatophytes of the State of São Paulo. The current checklist, at this point, presents an updated and virtually complete list of species, all certified by specialists. It also contains references to scientific collections for most of the taxa (vouchers) or to bibliography referring to the natural or subspontaneous occurrence of the species in the State. The list now contains 7,305 species distributed in 1,776 genera and in 197 spermatophyte families (according to Cronquist 1981) or 195 (according to APG III). 23% of the 31,728 species of spermatophytes listed in the Flora of Brazil occur in São Paulo State. The most representative families are Orchidaceae (797 species), Asteraceae (676 species), Fabaceae (513 species), Poaceae (500 species), Myrtaceae (304), Rubiaceae (265 species) and Melastomataceae (253 species), which, altogether, accumulate 3,308 species and constitute 45% of total species of spermatophytes in the state. The wealth of the Brazilian plant diversity, partially expressed in São Paulo, shows how important is the continuity of floristic studies in a country that is very likely to hold the largest plant diversity in the planet.O projeto Flora Fanerogâmica do Estado de São Paulo tem se dedicado a inventariar a flora paulistana há quase 20 anos. Conta com a atuação de mais de 200 colaboradores, a maioria do próprio estado, além de pesquisadores de outros estados e do exterior. Desde 2001, foram publicados sete volumes com as monografias de 151 famílias, contendo 3.237 espécies em 722 gêneros. Este projeto foi o ponto de partida para o conhecimento da diversidade das espécies de espermatófitas do estado de São Paulo. A apresentação do checklist neste momento é oportuna por constituir a produção de uma listagem das espécies com identificações certificadas pelos especialistas, além de conter a referência de uma coleção de herbário para a maior parte dos táxons (material-testemunho) ou referência à bibliografia em que a espécie é citada como ocorrente, de forma nativa ou subespontânea, no estado. Dessa forma, é aqui apresentada a listagem das espermatófitas do estado de São Paulo, com 7.305 espécies, distribuídas em 1.776 gêneros e em 197 famílias (segundo Cronquist 1981) ou então 195 (segundo o APG III). Em relação à flora do Brasil, com 31.728 espécies de espermatófitas, o estado São Paulo compartilha de 23% dessas espécies. As famílias mais representativas são Orchidaceae (797 espécies), Asteraceae (676 espécies), Fabaceae (513 espécies), Poaceae (500 espécies), Myrtaceae (304), Rubiaceae (265 espécies) e Melastomataceae (253 espécies) que, juntas, somam 3.308 espécies e constituem mais de 45% do total de espécies de espermatófitas do estado. Considerando a grande diversidade vegetal brasileira, parcialmente expressa em um estado, depreende-se a grande importância da continuidade dos estudos florísticos no Brasil, país provavelmente detentor da maior diversidade vegetal do planeta.19138

Owner-Level Taxes and Business Activity

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend taxes on owners of large firms affect firm activity in models that include agency conflicts between owners and managers. Similarly, after incorporating entrepreneurs' occupational choice into the model, taxes are no longer neutral. By forsaking lucrative alternative careers, skilled entrepreneurs tend to have high opportunity costs, which make the choice of attempting to start a business of first order importance. Moreover, in models where it is assumed that capital flows across borders without cost, taxes on domestic business owners do not alter business activity because foreign capital seamlessly compensates for tax-induced declines in investments. This theoretical notion is contradicted by the strong "home bias" observed in business ownership, in particular for small firms and startups without easy access to international capital markets. Recent empirical work has emphasized that taxes have heterogeneous effects on mature firms, entrepreneurial startups, and owner-managed small firms. Lowering dividend taxes on firms with dispersed ownership has been shown to shift capital from mature firms into rapidly growing firms. Moreover, capital gains taxation tends to reduce the number of innovative startups and diminish venture capital activity, while high owner-level taxes encourage small business activity and non-entrepreneurial self-employment because such firms have more opportunities to avoid or evade taxes. To obtain efficient incentives in entrepreneurial startups, contractual terms are required that ex ante guarantee that all providers of critical inputs, especially equity constrained entrepreneurs, are entitled to a share of the resulting capital value firm. Unless properly designed, owner-level taxes prevent such ex ante contracting and thus lower the likelihood of eventual success

The policies and position of the British Council from the outbreak of war to 1950

This thesis is the first detailed study of the British Council and British cultural diplomacy between 1939 and 1950. It attempt's to tell the story of the British Council in that period, of its organisation and relations with Government Departments and of its work overseas. These activities have been placed in the wider context of British foreign policy. The thesis is based mainly on unpublished and largely untapped primary sources, in particular the archives of the British Council and those Foreign Office Departments that dealt with its work. As this is a pioneering work, much background description has been necessary and a chronological framework has been chosen to simplify explanation. The thesis is divided into two parts,the war and the post-war period, and each chapter deals with a specific subject and extends over the timespan of the section it is in. Both parts begin with an analysis of, the Council's development at home and its interaction with Government Departments. (Chapters One and Eight) The first section includes a chapter on the work of the Council's technical divisions which were mostly absorbed by the Central Office of Information after the war. (Chapter Two) The remaining chapters deal with the British Council's work overseas: Chapter Three, with-its work in Europe and the European neutrals after the outbreak of war; Chapter Four, with the Council's activities in its largest area of operation during the war, the Middle East; Chapter Five, with the start of its work in the Commonwealth and Empire; Chapter Six, with operations in Latin America; Chapter Seven, with the reasons for the lack of Council activities in the United States and the Soviet Union and its unusual work in China. Organisational problems have created some anomalies; for example, the Council's work in Turkey is described in Chapter Three and its work in Aden, Cyprus, Palestine and Malta in Chapter Five and not in the Chapter on the Middle East, Chapter Four. In the second part, Chapter Nine in concerned with the Council's return to Europe and its enforced retreat from eastern Europe. Chapter Ten looks at its developing role in the Commonwealth and Empire and Chapter Eleven covers the changes in its work in the Middle East, Latin America, the United States, the Soviet Union and China. Appendices provide additional explanation in the form of organisational charts details of annual expenditure and a list of important British Council figures. The main body of source material used in this thesis was taken from the British Council's own voluminous records, which were deposited recently at the Public Record Office in London, and from the files of the Foreign Office Library Department and Cultural Relations Department. Additional material was found in the papers of the Cabinet Office, the Prime Minister's Office and other Government Departments. Private papers have also been studied and this thesis owes much to the Kindness and cooperation of the Council's former staff in supplying invaluable information

Checklist das Spermatophyta do Estado de São Paulo, Brasil

The Phanerogamic Flora of São Paulo State project has been dedicated to create an inventory of the flora for 20 years. More than 200 collaborators are involved, mostly from the State of São Paulo, with the contributions of researchers from other states and from abroad. Since 2001, seven books with monographs of 151 families were published, dealing with 3,237 species within 722 genera. This project was the starting-point of the gathering of information about the diversity of spermatophytes of the State of São Paulo. The current checklist, at this point, presents an updated and virtually complete list of species, all certified by specialists. It also contains references to scientific collections for most of the taxa (vouchers) or to bibliography referring to the natural or subspontaneous occurrence of the species in the State. The list now contains 7,305 species distributed in 1,776 genera and in 197 spermatophyte families (according to Cronquist 1981) or 195 (according to APG III). 23% of the 31,728 species of spermatophytes listed in the Flora of Brazil occur in São Paulo State. The most representative families are Orchidaceae (797 species), Asteraceae (676 species), Fabaceae (513 species), Poaceae (500 species), Myrtaceae (304), Rubiaceae (265 species) and Melastomataceae (253 species), which, altogether, accumulate 3,308 species and constitute 45% of total species of spermatophytes in the state. The wealth of the Brazilian plant diversity, partially expressed in São Paulo, shows how important is the continuity of floristic studies in a country that is very likely to hold the largest plant diversity in the planet.O projeto Flora Fanerogâmica do Estado de São Paulo tem se dedicado a inventariar a flora paulistana há quase 20 anos. Conta com a atuação de mais de 200 colaboradores, a maioria do próprio estado, além de pesquisadores de outros estados e do exterior. Desde 2001, foram publicados sete volumes com as monografias de 151 famílias, contendo 3.237 espécies em 722 gêneros. Este projeto foi o ponto de partida para o conhecimento da diversidade das espécies de espermatófitas do estado de São Paulo. A apresentação do checklist neste momento é oportuna por constituir a produção de uma listagem das espécies com identificações certificadas pelos especialistas, além de conter a referência de uma coleção de herbário para a maior parte dos táxons (material-testemunho) ou referência à bibliografia em que a espécie é citada como ocorrente, de forma nativa ou subespontânea, no estado. Dessa forma, é aqui apresentada a listagem das espermatófitas do estado de São Paulo, com 7.305 espécies, distribuídas em 1.776 gêneros e em 197 famílias (segundo Cronquist 1981) ou então 195 (segundo o APG III). Em relação à flora do Brasil, com 31.728 espécies de espermatófitas, o estado São Paulo compartilha de 23% dessas espécies. As famílias mais representativas são Orchidaceae (797 espécies), Asteraceae (676 espécies), Fabaceae (513 espécies), Poaceae (500 espécies), Myrtaceae (304), Rubiaceae (265 espécies) e Melastomataceae (253 espécies) que, juntas, somam 3.308 espécies e constituem mais de 45% do total de espécies de espermatófitas do estado. Considerando a grande diversidade vegetal brasileira, parcialmente expressa em um estado, depreendese a grande importância da continuidade dos estudos florísticos no Brasil, país provavelmente detentor da maior diversidade vegetal do planeta