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Tax planning is a legal way for companies to make forecasts and thus reduce the tax burden of their companies, because in Brazil the tax burden is quite high, which greatly burdens the financial expenses of institutions. The object of this study was to evaluate legislation in order to analyze the feasibility, advantages and disadvantages of creating a holding company as a succession planning tool aimed at reducing taxes. A literature review covered the concepts and characteristics of family holding companies and the corresponding tax legislation. Comparative tables were also drawn up on taxation, types of holding companies and their advantages and disadvantages.

The dialogic communication process contrasts in the theoretical organisation the contributions of various authors from their disciplines on eroticism and its audiovisual representations. It defines the relationship between myths and the media, specifically between Eros and cinema and its narrative forms, using the grotesque medieval body as a reference to profile the erotic body and in cinema to find examples of representation for its mythification by dealing with censorship actions that contribute to symbolic transgression. Argumentative bases for identifying the erotic body in a sample of films made in the country, selected in a stratified way by consecutive decades from the 1930s and following decades up to the 1980s. It is concluded that Eros on the screen are isolated cases, has a limited presence in the erotic imaginary and has a latent potential.

It was possible to perceive the difficulties encountered by university students when carrying out homework or academic activities; the lack of study habits that manifests itself in poor academic performance.the methodology used to carry out the diagnosis was the problem tree, observation and recording of note-taking behaviour in class, the study habits questionnaire and study synthesis techniques. After tabulating and analysing the data, a study habits programme was developed for first semester students of the Faculty of Nursing in the subject of Developmental Psychology at the Universidad Mayor de San Simón. This project aims to improve the academic performance of university students in 2019.

Changing negative or harmful conceptions that have centuries of tradition and an argumentative team in favour, made up of institutions with great power, is a process that would take periods of generational changes. However, each contribution is a brick that allows the construction of a fairer society in this democratic process in which we live. "Ni reinas, ni cenicientas" was a programme that, by personifying women (workers, professionals, mothers, sisters, daughters, unemployed, marginalised, leaders, victims and/or empowered...), in the end, everyday women in Colombian society, managed to break away from the patterns represented in other television content to make room for the reality of 51.4% of the country's population.

The purpose of this paper is to show how and what are the causes and effects of the process of transculturation1 and urbanization of a Warao indigenous group in permanent interrelation with a Creole urban center2 and it is based on my doctoral thesis. It was carried out between 1997 and 2001 and is, in fact, an ethnography of the Warao indigenous community residing in the urban center of La Horqueta, Virgen del Valle Parish, Tucupita Municipality, Delta Amacuro State, Venezuela.

The applications of nanotechnology in dentistry are vast. They include, but are not limited to, dental diagnostics, preventive dentistry, dental materials, prosthodontics.... The most frequently covered topics (dental nanomaterials) are in the following order: nanocomposites, nanoparticles/nanotubes/nanofibres including silver nanoparticles, antimicrobial materials, (bio)mineralisation and coatings. Therefore, in this review we focus on these topics. Nanostructures can have a wide variety of shapes they also have different compositions, offering a variety of modified properties contributing to innovative applications in dentistry. The main application of nanoparticles in dentistry is their use as fillers in nanocomposites, giving them improved aesthetic properties and the possibility of colour correction. Various nanoparticles and their applications in preventive dentistry are described.

According to several authors, among them Vives, X. (2019), argues that "technology could be related to the efficiency, innovation and profitability of an organization". In our opinion, this argument seemed to fit well with a particular type of organizations that mobilize financial resources in international financial markets, such as Multilateral Development Banks (MDBs), which are defined by Sagasti, F. (2002) as: "Multilateral Development Banks are international financial intermediaries, whose shareholders include "borrowers" (developing countries) and "contributors" or "donors" (developed countries)". Their capital structure allows them to efficiently mobilize resources from financial markets and then lend them to developing countries under favorable conditions than those offered by these markets. Therefore, we wanted to find out if this relationship was present in the main MDBs operating in Honduras (2014-2018), given that it is a country that depends on multilateral external financing to meet its social and economic needs.

Self-care is the maturity and responsibility that a person living with HIV needs to incorporate in order to reduce and control the negative effects of the disease; the patient is aware of his or her vulnerability and fragility in adhering to treatment. Currently, the person living with HIV who responsibly adheres to comprehensive therapy (self-care practices) and HAART treatment provides the possibility of living a quality life. However, there are situations in which the person does not achieve the maturity to comply with the comprehensive therapy and therefore there is a greater possibility of non-adherence and a high risk of opportunistic diseases that can lead to a reverse evolution, i.e. lower hope, lower quality of life and higher costs, HIV is a public health problem that affects millions of people, which is why it is necessary to apply prevention measures, self-care practices and adherence. This requires sustained family support and the support of a health team that offers a unique and singular humanised care in the health-disease process.

The achievement of organisational objectives depends, to a large extent, on the effectiveness and efficiency of its communication processes. When these objectives refer to educational quality criteria such as pertinence, coverage and relevance, the massification of Information and Communication Technologies (ICT) represents a milestone in the interaction forms and processes of teaching and learning, therefore, the integration of ICT in education has a high strategic value. Consequently, studies related to the levels of technological use constitute a necessary and valuable input to promote improvements in teaching and learning processes, as well as in educational management processes, and the results of the research entitled Factors Associated with the Level of Use of ICT as a Teaching and Learning Tool in Official Educational Institutions (IEO), by Said & Valencia (2015) identify, in general, low levels of ICT use in different actors of the Official Educational Institutions (IEO) of the Department of Atlántico.

In this book, we are going to try to understand the different beliefs that exist among the people of a land as magical as Extremadura. A land that, despite the passage of time, still has a series of beliefs among its inhabitants that we can relate to earlier times. The book may have been written with my hands, but in reality it is written with the heart of all those Extremadurians who have insisted on continuing with traditions that have passed from generation to generation and have come down to the present day. I have tried to be the pen and paper of all those Extremaduran men and women who insisted on not believing in what was socially established and who continued with their thoughts and beliefs above all else.I hope that this book will not only be enjoyed by my fellow countrymen and women, but by all those who are interested in popular religiosity and who are willing to enjoy such a wonderful land as Extremadura.I hope you enjoy it.

The concepts of third party and third party are totally different terms, because at the beginning these two words seem to be synonyms by simple logic, giving way to confusion, and at the moment of applying them they tend to make the mistake of mixing them, when they are totally different legal actions as they have different purposes in the process; therefore, it leads us to an erroneous application of these procedural institutions. The third party is the one who intervenes in the judicial process, but when he is admitted to the process, he ceases to be a third party and becomes a party to the process, because of some interest or right in the objective claim of the process, we can say that a third party is the one who is not a party. This means that a third party, for the purposes of the process, will be that person who does not sue (who has not filed the claim) or who has not been sued (who does not have to oppose the claim of the plaintiff).

New Public Management means running the State like a business. Even if the administrative sector is not a market, it must be efficient and effective, i.e., respond transparently to the needs of citizens and users. Several researchers have tested the impact of governance practices on corporate performance. They have concluded that good corporate governance can improve performance, which is why we were interested in the topic of "optimizing governance and the performance of Cameroonian companies". The aim of this research was to analyze good governance practices in relation to the organizational performance of companies in the Cameroonian context. Interest in this topic was prompted by two observations. Indeed, for several years now, corporate governance has been attracting the interest of everyone, including business leaders, politicians, investors and, more particularly, researchers who have found in governance a subject from which to draw their research themes and extol the merits of governance. As a result, interest in good corporate governance practices has reached the highest level. We start from the general hypothesis that optimizing governance has a significant influence on the performance of Cameroonian companies.

The starting point of this research was to establish the need for the emergence of a new criminological current called "Criminology of the Enemy", which studies a special form of criminality called the Jihadist terrorist movement. Jihadist terrorism currently represents an extremely dangerous threat to humanity, because of its claim to dominate the whole world. Islam as the religion of the Muslims has no connection with jihadist terrorism. The study of the jihadist terrorist movement and its dynamics makes the application of the Criminal Law of the Enemy indispensable, since the latter must be clear about the way terrorism operates in order to combat it from a repressive point of view. The emergence of what is called "Criminal Policy of the Enemy" will revolve around the three components of formal social control: the police system, by means of a police state, the criminal justice system by means of a Criminal Law of the Enemy and the application of death sentences or life imprisonment. Finally, the penitentiary system with the execution of life imprisonment.

Does physical education as a social motor purpose correspond to what we understand today as leisure and free time? Over time, educational, industrial and hospital establishments, among other sectors, both public and private, have given Physical Education the meaning of leisure and free time. They have given Physical Education an important place in society, so that nowadays the subject that some years ago was the "filler" in the educational classrooms nowadays brings with it a culture that is lived, sweated and felt as fitness. For this reason, it is now evident in different spaces that the subject in sports clothes is teaching and making known the importance of physical activity in our social body. Now, understanding physical education as a concept of training, discipline and performance is what occupies us and leads us to write these lines.

The following research proposes an analysis of contemporary sex-affective relations in the cyberspace scenario, tracing this type of relations with the sexuality device, since this device is able to readjust to the changes it may undergo as a result of its own functionality. Following this idea, we have linked the device of sexuality as a functional element of the implementation of neoliberalism, this being the hypothesis put forward in this work. Based on the work of Foucault and authors such as Lipovetsky and Bauman, we have made an interpretation that allows us to point out sexuality as a device of power that in neoliberalism has sought the work that individuals do with themselves in order to define themselves as entrepreneurs of themselves and therefore to be active in the economic game as human capital.

The present work aims to create in students and scholars of the Law an interest in the study, knowledge and deepening of the Forensic Sciences, derived from the importance they have and the contribution they make within the Justice System, as a necessary complement to the set of legal norms that make up the system. It also seeks to warn Judges, Magistrates, Prosecutors, Defenders and other participants in the Justice System, especially in the criminal field, about the risks that an overestimation and blind credibility of the expert evidence can produce; relegating the jurisdictional function and turning the experts into decision-makers of the cases, which is legally incorrect and even dangerous.

Pest management in terms of how the various methods and techniques used in control and damage prevention are categorised. These are called general pest control strategies and although the concepts are not elaborated in detail, they are interesting because they enrich the imagination about the possibilities that exist in pest control, four fundamental strategies are considered.

The purpose is to make a state of the art on reading and writing in Colombia. Therefore, a transit through the history of education in the country will be made; likewise, the political, social and cultural models are manifested in this analysis as a context that condition and regulate pedagogical practices. Similarly, in this evolution of conceptions and approaches to reading, it was necessary to consider the trends of the 21st century that go hand in hand with scientific advances. And to this extent, contributions from neuroscience and neuroeducation emerge which, by way of epistemological support, provide new elements on the approach to reading and writing. And this is manifested in a multisensory conception of reading and writing, a trend that has not officially permeated the school curriculum in Colombia.

Over the past few decades, the whole world has been going through what can only be described as global decadence, affecting all sectors of life, both public and private. This decadence is front-page news, with its flood of questions, unknowns and revolts. The decadence in question is multifaceted: economic, ecological, political, moral, spiritual and social, to name but a few. Although it may be seen as new today, it's worth noting that some of the wise poets of the 19th century took the time to observe their times and tell us what was to come later. Faced with the planetary decadence of the 21st century, it's imperative to hope for a viable and liveable world, today and tomorrow: revisit the French ecopoetry of the 19th century.

The understanding in the context of the didactics of sport, of the culture of human rights in the students of 8, 9 and 10 of the I.E San Andrés, raises the need to see the importance of respect, human dignity, the recognition of the other, equality among all, tolerance and non-discrimination, as conditions required for the encounter with the other, from a culture of Human Rights. This encounter with each other can be achieved through the identification of the didactics of sport known as a comprehensive model based on games, aimed at the development of learning skills and based on reflection and understanding. This implies the orientation of practices through the experience and interaction between students, in order to reflect on the rights of others and the violation of their human rights. This is important because through this didactic, which sometimes involves thinking and experiencing competitiveness and the norm, it is easier to detect differences that can culminate in situations, which in turn, make it possible to strengthen the culture of human rights.

When is jealousy pathological? This book is a didactic manual for the jealous and the jealous. It describes the origins of toxic jealousy and some tools to guide a rectification and subjective change for those who suffer from it. It explains the "Secrets" of the choice of partner that are the seed of the subsequent feeling of jealousy.

The first objective of this research is to trace the extent to which reception in the school allows openness and recognition of the other, as well as to identify who this other is, to know if this other, from their differences, can contribute to the training process, to the collective construction of scenarios that lead to more favourable environments in the school. The research aims to investigate as a second intention the welcoming practices, understood as the policies, pedagogical guidelines, attitudes and educational experiences that favour hospitality, affection, understanding and respect in the pedagogical relationship, which in turn seek the emergence of the voice and narrative of the subjects, of their worlds and biographies as forces that drive the pedagogical act.

The monograph considers general theoretical, methodological and practical aspects of the problem of income distribution in rural areas of the Republic of Tajikistan, in the context of achieving sustainable economic growth in the national economy. The nature, factors and problems of income distribution in rural areas of the Republic of Tajikistan are studied. Income distribution is considered as a strategic factor of stabilization of social life and providing foreign economic relations in the conditions of globalization of the world economy. The optimal formation of macroeconomic stability within the country is provided by the fair distribution of income of all segments of the population. Measures to improve economic policy and the mechanism of regulation of income distribution are proposed. The monograph is designed for a wide audience of specialists interested in the problems of income distribution and ensuring macroeconomic stability in the national economy.

An electronic textbook is a computer-based, pedagogical software tool designed primarily to present new information to supplement printed publications, serve for individual and personalised learning and allow for limited testing of the learner's knowledge and skills. An electronic textbook, as a new type of learning tool, can be an open or partially open system, i.e. a system that allows changes to be made to the content and structure of the textbook. It should be noted that an electronic textbook should not simply repeat printed editions, but use all modern achievements of computer technologies. Such textbooks should contain a large amount of illustrative material. As I.I. Markhel notes, "compared to a regular textbook, a textbook requires more illustrated material that activates the thinking activity of the learner and provides practical visualisation of learning". The use of video fragments makes it possible to convey processes and phenomena in dynamics. Despite the large file sizes, it is advisable to use them, as children's perception and interest are increased.

Taty Almeida, Ana Maria Carega, Nora Cortiñas, Adolfo Perez Esquivel, Graciela Fernandez Meijide, Leon Arslanian, Leandro Despouy, Jorge Taiana, Eduardo Valdés, Eduardo Barcesat, Ricardo Gil Lavedra, Nelly Minyersky, Ernesto Moreau, and Beinusz Szmuckler are choral voices in this book. Argentina's uniqueness lies in the strength of its human rights movements, radiating their expertise internationally and becoming a compass for the enforcement and deepening of rights worldwide. Throughout the text, one can clearly see the different approaches and points of view achieved through interviews conducted by the author, allowing the tensions between state and human rights to emerge. These women and men, protagonists of the history of human rights, expose the weaknesses and strengths that have strengthened democratisation in Argentina between 2003 and 2015. Based on the Argentinean example, they analyse the advances and democratic debts in the face of social complexities.

The Congolese legislator has devoted a significant number of provisions in the Congolese mining code to incriminations, with the main aim of setting up a more dissuasive system through the application of the penalties provided for these incriminations. Moreover, mining law as a whole is seen as a technical and complex subject, which is why mining law remains less well known or poorly understood. This book presents mining offences and the procedures for prosecuting them. This presentation refers not only to the Congolese mining code, but also to other Congolese legal texts and Congolese and French case law. The analysis covers the preconditions, constituent elements and legal regime of each mining offence. Reading the book should suffice to gain a reasoned understanding of each mining offence. This book is intended for everyone, as no one is supposed to be an expert in the...

After raising awareness of arbitrary arrests and illegal detentions in the province's 5 territories, RPDDH followed up on one of the participants' recommendations, which was to monitor the various prisons and dungeons in Kasaï Central province. The number of documented cases of arbitrary arrest and illegal detention caught the network's attention, not only because of its abundant growth, but also because it's a fairly high black figure that requires a mechanism to combat. The network also notes that its multiplicity across the province's nooks and crannies is a source of conflict and lack of social cohesion. One of the reasons behind the drafting and publication of this report is to improve key human rights issues in this post-conflict province.

A great effort has been made in recent years to maximize the sustainable use of biomass-derived raw materials, minimizing carbon dioxide emissions and avoiding competition with human and animal food. Prominent among the platform chemicals from biomass are furanoderivatives, such as furfural and hydroxymethylfurfural obtained by dehydration of pentose and hexose sugars, respectively. These are versatile molecules that have attracted increasing attention as raw materials for the production of a wide variety of high value-added compounds. Among these, chalcones, exhibit multiple biological activities. In particular, by exploiting several unconventional activation techniques, such as microwave irradiation and acoustic cavitation, coupled with the use of heterogeneous catalysts, an optimized synthetic strategy for the sustainable synthesis of several furanocalcones has been developed. The synthesized compounds will be tested in collaboration with the Department of Clinical and Biological Sciences at the University of Turin for their antiviral activity.

The monograph outlines the theoretical foundations of metal science and heat treatment. Methods of selection and assignment of metals and alloys depending on the type of structures and conditions of loaded parts of machines and devices, as well as tools are described. Data on structural and tool steels and alloys with special physical and chemical properties, non-ferrous metals and their alloys, antifriction alloys and ceramic-metal materials are given.Also considered are types of heat treatment of steels and alloys intended for parts operating for a long time at high temperatures. The results of studies of heat treatment effect on heat resistance of pearlitic, ferritic and austenitic steels and nickel-chromium alloys are collected and generalized. Issues of the theory of heat treatment of heat-resistant alloys are considered.

The aim of this research is to determine, based on the opinions of the employees, how physical activity and sport influence the quality of life in order to enhance an effective work climate. A structured questionnaire was applied based on three dimensions: Organisational Climate, Quality of Working Life and Physical Activity and Sport. The main results show that according to the opinions of the workers of small companies, the influence of Physical Activity on the quality of life allows to enhance an effective work climate, so that the emergence of a Quality of Work Life depends on the Organisational Climate.