EconomiA 14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality‚ i.e
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Safety and Health Issues in Human Resources There are several health and safety threats to an organization’s employee health that an employer must address. These include: Chemical Hazards‚ Physical Hazards‚ Biological Hazards‚ Substance Abuse‚ and Work-related Stress (Bogardus‚ pp. 109-113‚ 2004). Organizations can protect employees most efficiently by addressing them with all five of the primary workplace management functions: plan and align the workforce‚ hire workers‚ deploy the workforce
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Electrical Safety Electricity is all around us‚ no matter where you work there are electrical outlets and machines that run off electricity. Due to how dangerous electricity can be Occupational Safety and Health Administration or OSHA has come up with safety standards when dealing with electricity. Their standards are designed to protect employees who are exposed to the dangers whether it be directly like working on an outlet or indirectly like using the outlet. Safety equipment is available for
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Brandex Inc. listed common stock and other paid-in capital at $1‚100‚000 and retained earnings at $3‚400‚000. The next year‚ retained earnings were listed at $3‚700‚000. The firm’s net income in 2011 was $900‚000. T here were no stock repurchases during the year. What were the dividends paid by the firm in 2011? Net income = increase in retained earnings + dividends $900‚000 = ($3‚700‚000 − $3‚400‚000) + dividends dividends = $600‚000 The founder of Alchemy Products‚ Inc.‚ discovered a way to
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fault. These accidents happen when people select the wrong ladder for the job‚ don’t inspect it before using it‚ or get careless about how they use it. The basics of ladder safety are a combination of a little bit of knowledge and a lot of common sense. Today we’re going to go over the knowledge aspects of ladder safety so that you can apply your own common sense when you use them. General Hazards People often fall off ladders‚ resulting in injuries that can range from bruises to broken bones
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Internet Safety: How do we share the planet with other living things? Does your parents or teacher tells you to be safe on the internet? Did anybody hack you’re account or post your personal information online? Have you ever got a virus from certain websites or ads? Well‚ if you want to protect you and your computer‚ you should learn some tips about internet safety. What is internet safety? Internet safety is something you should have all the time whenever
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Safety Helmets Head traumas have been a huge problem for athletes since sports first developed and today the problem has just increasingly gotten worse. There are many issues that the NFL faces‚ issues they have come up with and issues the players have come up with. Nate Jackson‚ a former NFL player‚ explains in his essay‚ “The NFL’s Head Cases‚” how there were new systems put in place for the safety of players. Some of these systems included fines‚ extra penalties‚ and warnings for future suspensions
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TITLE :MALAYSIAN ROADS SAFETY. Road crashes are not new in our country‚ but since For decades road accidents occurring in this country is among the highest in the world. The accident has caused loss of life‚ especially accidents involving buses. Therefore‚ the government has done the necessary measures to reduce road accidents in the country. Among the measures that should be done is road safety law on the road need to be tightened
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protect clients from illness and injury. Safety is an issue that can protect both nurses themselves as well as their clients and surrounding community. Ergonomics of nurses and performing in a manner of proper technique protects the nurse directly and the client indirectly. Training for terrorism also affects both nurse and client. Researchers and organizations spend large amounts of time and money to determine the most effective methods and technology to ensure safety and continue the vision of improved
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knowledge amongst all sections of our society with the help of extensive training programmes and pertinent traffic education. Over the years‚ this school has become a cradle for nurturing and spreading ideas‚ thoughts‚ campaigns and knowledge on road safety to educate the general public and drivers with the objective of reducing mishaps on the Roads of Kolkata. Various studies conducted over the years by the WHO revealed that‚ in most of the developing countries of the world and especially in India
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