A glosa de créditos do ICMS como forma de retaliação na guerra fiscal : uma análise acerca da recepção do art. 8º, I, da LC nº 24/75 em face da Constituição Federal de 1988

Trabalho de conclusão de curso (graduação)—Universidade de Brasília, Faculdade de Direito, 2017.O presente trabalho tem como escopo analisar a compatibilidade do art. 8º, I, da LC nº 24/75, com a Constituição vigente, por meio de um juízo de recepção, em razão da préconstitucionalidade do dispositivo. Tal preceptivo institui a prática da glosa de créditos, como forma de retaliação efetuada pelos Estados e Distrito Federal na guerra fiscal, e vem sendo usado como arrimo para a edição de atos normativos das unidades políticas desde o fim do século passado até os dias atuais. A matéria, nas oportunidades em que foi levada a julgamento no Superior Tribunal de Justiça (STJ) e no Supremo Tribunal Federal (STF), apresentou soluções díspares, conquanto a tendência dos últimos julgados aponte para uma não recepção do preceito em pauta. Todos os correntes processos que envolvem a controvérsia encontram-se sobrestados, tendo em vista o reconhecimento de repercussão geral da matéria pelo STF no Recurso Extraordinário nº 628.075. Inserindo-a em um contexto do conflito federativo da guerra fiscal, buscou-se, por meio de pesquisa doutrinária e jurisprudencial, traçar as premissas para delimitar o que realmente deve ser visto como glosa de créditos para fins exclusivos do dispositivo analisado, além de vislumbrar se, sob os principais eixos de crítica ao dispositivo, subsistia sua conciliabilidade com a Carta Maior. Concluiu-se pela não recepção do art. 8º, I, da LC nº 24/75, por não passar pelo crivo das normas constitucionais da segurança jurídica, não cumulatividade, legalidade e razoabilidade.This study seeks to analyze the compatibility between art. 8, line I, of Supplementary Law (LC) nº 24/75, and the current Brazilian Constitution, to verify if the aforementioned legal device was received by new legal order instituted by the Constitution of 1988. The article provides the possibility of credits cancellation, as a form of retaliation by the States and by the Federal District in the tax war, and has been used as a support for the editing of normative acts by the federative units since the end of last century, until present day. On the occasions in which it was judged by the Brazilian Supreme Court (STF) and by the Brazilian Superior Court of Justice (STJ), the issue presented different solutions, although the last cases judged tend to follow the non-reception of art. 8, line I, of LC nº 24/75. All the current lawsuits involving the controversy are suspended, due to the recognition of the general repercussion of the matter by the STF, in Special Appeal (RE) n° 628.075. Taking into consideration a context of federative conflict, represented by the tax war, this study aimed to, through doctrinal and jurisprudential research, draw the premises for the definition of credits cancellation, as foreseen in the analyzed legal device. In addition, the study intends to verify if the compatibility between the article and the Constitution subsists after the analysis of the main points of criticism to the device. At last, it was observed that art. 8, line I, of LC nº 24/75, was not received by the current Constitution, since it was not supported by the constitutional norms of legal security, non-cumulativity, legality and reasonableness

Rationale and design of an independent randomised controlled trial evaluating the effectiveness of aripiprazole or haloperidol in combination with clozapine for treatment-resistant schizophrenia

<p>Abstract</p> <p>Background</p> <p>One third to two thirds of people with schizophrenia have persistent psychotic symptoms despite clozapine treatment. Under real-world circumstances, the need to provide effective therapeutic interventions to patients who do not have an optimal response to clozapine has been cited as the most common reason for simultaneously prescribing a second antipsychotic drug in combination treatment strategies. In a clinical area where the pressing need of providing therapeutic answers has progressively increased the occurrence of antipsychotic polypharmacy, despite the lack of robust evidence of its efficacy, we sought to implement a pre-planned protocol where two alternative therapeutic answers are systematically provided and evaluated within the context of a pragmatic, multicentre, independent randomised study.</p> <p>Methods/Design</p> <p>The principal clinical question to be answered by the present project is the relative efficacy and tolerability of combination treatment with clozapine plus aripiprazole compared with combination treatment with clozapine plus haloperidol in patients with an incomplete response to treatment with clozapine over an appropriate period of time. This project is a prospective, multicentre, randomized, parallel-group, superiority trial that follow patients over a period of 12 months. Withdrawal from allocated treatment within 3 months is the primary outcome.</p> <p>Discussion</p> <p>The implementation of the protocol presented here shows that it is possible to create a network of community psychiatric services that accept the idea of using their everyday clinical practice to produce randomised knowledge. The employed pragmatic attitude allowed to randomly allocate more than 100 individuals, which means that this study is the largest antipsychotic combination trial conducted so far in Western countries. We expect that the current project, by generating evidence on whether it is clinically useful to combine clozapine with aripiprazole rather than with haloperidol, provides physicians with a solid evidence base to be directly applied in the routine care of patients with schizophrenia.</p> <p>Trial Registration</p> <p><b>Clincaltrials.gov Identifier</b>: NCT00395915</p

COVID-19 symptoms at hospital admission vary with age and sex: results from the ISARIC prospective multinational observational study

Background: The ISARIC prospective multinational observational study is the largest cohort of hospitalized patients with COVID-19. We present relationships of age, sex, and nationality to presenting symptoms. Methods: International, prospective observational study of 60 109 hospitalized symptomatic patients with laboratory-confirmed COVID-19 recruited from 43 countries between 30 January and 3 August 2020. Logistic regression was performed to evaluate relationships of age and sex to published COVID-19 case definitions and the most commonly reported symptoms. Results: ‘Typical’ symptoms of fever (69%), cough (68%) and shortness of breath (66%) were the most commonly reported. 92% of patients experienced at least one of these. Prevalence of typical symptoms was greatest in 30- to 60-year-olds (respectively 80, 79, 69%; at least one 95%). They were reported less frequently in children (≤ 18 years: 69, 48, 23; 85%), older adults (≥ 70 years: 61, 62, 65; 90%), and women (66, 66, 64; 90%; vs. men 71, 70, 67; 93%, each P &lt; 0.001). The most common atypical presentations under 60 years of age were nausea and vomiting and abdominal pain, and over 60 years was confusion. Regression models showed significant differences in symptoms with sex, age and country. Interpretation: This international collaboration has allowed us to report reliable symptom data from the largest cohort of patients admitted to hospital with COVID-19. Adults over 60 and children admitted to hospital with COVID-19 are less likely to present with typical symptoms. Nausea and vomiting are common atypical presentations under 30 years. Confusion is a frequent atypical presentation of COVID-19 in adults over 60 years. Women are less likely to experience typical symptoms than men

A Control Plane Enabling Automated and Fully Adaptive Network Traffic Monitoring With eBPF

The extended Berkeley Packet Filter (eBPF) enables the dynamic injection of user-defined processing logic at run-time in the Linux networking stack without disrupting any active monitoring process. This enables the selective extraction of only the traffic features that are needed in a given instant of time, which is what we define fully adaptive network traffic monitoring. However, eBPF programs require ad-hoc control plane routines for each specific scenario in order to orchestrate the underlying data plane and export the required metrics, resulting in potentially duplicated source codes to maintain, and creating the risk of deploying, at runtime, unverified user-defined code that controls the devices running the monitoring process. This paper presents a control plane that automatically adapts both its management tasks and data extraction methodologies based on the underlying data plane provided by the user, who can merely focus on the monitoring logic definition. The paper evaluates the performance of the control plane’s modules and demonstrates the advantages, in terms of processing speed and memory consumption, of a fully-adaptive monitoring approach with respect to nProbe (a state-of-the-art solution), an adaptive and a non-adaptive methodology in eBPF. Experiments prove that the control plane monitoring options do not significantly affect the underlying data plane (0.15% degraded throughput) and leverage the most efficient extraction primitives (20x faster execution time). Moreover, the fully-adaptive monitoring leads to a higher number of processed packets (10x) and significantly lower memory occupancy (10x) when extracting the smallest set of features

Comparison of Central Corneal Thickness Measurements Using Ultrasonic Pachymetry, Anterior Segment OCT and Noncontact Specular Microscopy

To evaluate and compare central corneal thickness (CCT) values measured with anterior segment optical coherence tomography (AS-OCT), noncontact specular microscopy (NCSM), and ultrasound pachymetry (USP)

. Liver iron accumulation in chronic hepatittis C patients without HFE mutations: relationships with histological damage, viral load and genotype, and alpha glutathione S-transferase levels.

none10E. GIANNINI; L. MASTRACCI; F. BOTTA; P. ROMAGNOLI; A. FASOLI; D. RISSO; F. FARAVELLI; P. CEPPA; P.B. LANTIERI G.C. ICARDI; R. TESTAGiannini, EDOARDO GIOVANNI; Mastracci, Luca; F., Botta; P., Romagnoli; A., Fasoli; Risso, Domenico; F., Faravelli; P., Ceppa; P. B. LANTIERI G. C., Icardi; Testa, Robert

Manual of Cardio-oncology Cardiovascular Care in the Cancer Patient

This concise and handy manual provides straightforward, up-to-date guidance for cardiologists and other practitioners on the management of cancer patients with cardiac problems, whether they be due to the cancer itself or to antineoplastic treatment. Detailed attention is devoted to the various forms of cardiotoxicity associated with chemotherapy and radiotherapy. The drugs commonly responsible for each toxicity are identified and clear advice is offered on monitoring techniques and treatment approaches. In addition, the issue of cardiotoxicity due to cancer treatment in particular patient groups \u2013 children, the elderly, and those with pre-existing cardiac disease \u2013 is addressed separately, with guidance on when and how antineoplastic (and/or cardiological) treatments should be modified. Further sections describe the correct responses to cardiac problems secondary to the cancer itself, including thromboembolic disorders and electrolyte imbalances, and the diagnosis, treatment, and follow-up of cardiac tumors. A closing section considers how to improve cooperation between oncologists, cardiologists, and general practitioners to ensure that cancer patients\u2019 cardiovascular needs are met in a multidisciplinary approach

Correlation between LDH levels and response to sorafenib in HCC patients: An analysis of the ITA.LI.CA database

Background: Lactate dehydrogenase (LDH) is a predictor of clinical outcome in hepatocellular carcinoma (HCC) patients. However, its predictive role in the clinical outcomes of sorafenib treatment has been poorly documented. The correlation between LDH levels and clinical outcomes in HCC patients treated with sorafenib and included in the nationwide Italian database ITA.LI.CA was investigated here. Patients and methods: The ITA.LI.CA database contains data for 5,136 HCC patients. All patients treated with sorafenib treatment and with available LDH values were considered. Overall survival (OS) and time to progression (TTP) were compared in patients with LDH levels above and below a defined threshold, determined through an ROC analysis. An explorative analysis investigated the relationship between the variation of LDH levels during treatment and response to sorafenib. Results: Baseline LDH levels were available for 97 patients. The most accurate cutoff value for LDH concentration was 297 U/L. Patients with LDH values above (n=45) and below (n=52) this threshold showed equal OS (12.0 months) and TTP (4.0 months) values. Data on LDH levels during sorafenib treatment were reported for 10 patients. LDH values decreased in 3 patients (mean difference = -219 U/L) who also reported a prolonged OS and TTP versus those with unmodified/increased LDH (OS: NE (not evaluated) vs. 8.0 months, p=0.0083; TTP: 19.0 vs. 3.0 months, p=0.008). Conclusions: The clinical benefits of sorafenib do not seem to be influenced by baseline LDH. According to the results of an explorative analysis, however, a decreased LDH concentration during sorafenib might be associated with improved clinical outcomes