scholarly journals A CAPACIDADE INSTITUCIONAL DO CONSELHO ADMINISTRATIVO DE RECURSOS FISCAIS - CARF PARA A DETERMINAÇÃO DE STANDARDS COMO SOLUÇÃO PARA QUESTÕES TÉCNICAS – UM POSSÍVEL PARADIGMA: A FIXAÇÃO DE UM PRAZO MÍNIMO PARA RESGATE DAS CONTRIBUIÇÕES DO EMPREGADOR EM PREVIDÊNCIA COMPLEMENTAR APORTADOS JUNTO ÀS ENTIDADES ABERTAS / THE INSTITUTIONAL CAPACITY OF ADMINISTRATIVE COUNCIL OF TAX APPEALS - ACTA TO DETERMINE STANDARDS AS A SOLUTION FOR TECHNICAL ISSUES - A POSSIBLE PARADIGM: THE ESTABLISHMENT OF A MINIMUM TERM FOR THE WITHDRAWAL OF THE PENSION FUND

2018 ◽  
Vol 6 (7) ◽  
Author(s):  
Julio Cesar Vieira Gomes
Keyword(s):  
Pension Fund ◽  
Institutional Capacity ◽  
Technical Issues ◽  
Tax Appeals

O presente artigo examina a incidência de contribuições previdenciárias sobre a previdência complementar privada. Reconhece que a desvinculação da remuneração pelo artigo 202, §2º da Constituição Federal conferiu imunidade tributária ao benefício, orientando assim a solução hermenêutica para o conflito aparente entre as normas no artigo 28, §9° alínea p da Lei n° 8.212, de 24/07/91.

Concatenation of Circumstances or Historical Regularity?

2009 ◽  
pp. 75-84
Author(s):  
V. Popov
Keyword(s):  
Transition Economies ◽  
Government Expenditure ◽  
Previous History ◽  
Shock Therapy ◽  
Economic Liberalization ◽  
Institutional Capacity ◽  
Government Failure ◽  
Stage Of Development ◽  
Optimal Policies ◽  
Cis Countries

Why have many transition economies succeeded by pursuing policies which are so different from the radical economic liberalization (shock therapy) that is normally credited for the economic success of countries of Central Europe? First, optimal policies are context dependent, they are specific for each stage of development and what worked in Slovenia cannot be expected to work in Mongolia. Second, even for the countries with the same level of development reforms that are necessary to stimulate growth are different; they depend on the previous history and on the path chosen. The reduction of government expenditure as a share of GDP did not undermine significantly the institutional capacity of the state in China, but in Russia and other CIS countries it turned out to be ruinous. The art of the policymaker is to create markets without causing government failure, as happened in many CIS countries.

A THEORETICAL ITERATION FOR PREDICTING THE FEASIBILITY FOR IMMEDIATE FUNCTIONAL DENTAL IMPLANT LOADING

2020 ◽  
Author(s):  
Dennis Flanagan ◽  
Alessandro Fisher BS ◽  
Carmen Ciardiello ◽  
Vito Moreno ◽  
Alen Uvalic ◽  
...  
Keyword(s):  
Bone Density ◽  
Dental Implant ◽  
Cortical Thickness ◽  
Load Capacity ◽  
Functional Load ◽  
Implant Crown ◽  
Technical Issues ◽  
Implant Loading ◽  
Influential Parameters ◽  
Functional Loading

When planning an implant supported restoration the dentist is faced with the surgical and prosthetic technical issues as well as the patient’s expectations. Many patients wish an immediate solution to an edentulous condition. This is especially may be true in the esthetic zone. The extent of the zone is determined by the patient. The dentist may consider when it is feasible to load the supporting implants with definitive or provisional prosthetics. For the work herein, consideration of many parameters were theoretically assessed for inclusion: bone density, cortical thickness, seating torque, parafunction, bite load capacity, number of implants under load, implant/crown ratio, implant diameter and length. After assessment, the most influential parameters were selected. An iteration, using patient age, implant diameter, bite load capacity and cortical thickness, is now presented to aid the implant dentist in determining the feasibility for immediate functional loading of a just placed dental implant in a healed site. Extensive testing is required to develop this concept. According to this iteration, most immediate functional loaded implants would fail. A future refined and definitive formula may enable the clinician to safely immediately functional load an implant with a definitive prosthesis.

A Global Perspective on Pension Fund Asset Allocation

CFA Digest ◽  
1998 ◽  
Vol 28 (4) ◽  
pp. 45-46
Author(s):  
Charles F. Peake
Keyword(s):  
Asset Allocation ◽  
Pension Fund ◽  
Global Perspective
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