After a defensive battle with the Houston Rockets — in which the Golden State Warriors allowed a mere 100 points per 100 possessions but managed to score a paltry 96.8 points per 100 possessions — and a shootout with the Dallas Mavericks in which scoring 131.7 points per 100 possessions was nullified by the Mavs scoring 143 points per 100 possessions, the Warriors put out a massive stinker of a game against the Memphis Grizzlies in which they managed to score even fewer points per 100 possessions (89.4) than they did against the Rockets, while giving up almost as much per 100 possessions (138.5) as they did against the Mavs.

There have been nights where the defense has excelled independent of their offense. But as their night against the Grizzlies blatantly displayed, it’s getting very difficult to maintain their defense (ranked sixth prior to the Grizzlies game) if they continue to have up-and-down performances offensively. “Up and down” itself is both a generous assessment of how they’ve been performing on that end of the floor and a literal assessment of how they’ve had to play with fewer opportunities to set their half-court defense due to missed shots and turnovers. There have been plenty of theories and hypotheses flaunted around as to why they’ve been so offensively inept, and it clearly isn’t just a consequence of missing one or two players. But an interesting pattern, both involving the eye test and the numbers, has emerged.

De’Anthony Melton played only six games with the Warriors this season, a stretch that had him miss five games after his first three games, followed by missing the rest of the year after the three games of him returning to active duty. As such, Melton shouldn’t have had a significant impact on this team’s offensive competency, and that largely still rings true about a team that lives and dies with Steph Curry. But in the first 11 game where Melton was still on the team and still wasn’t considered out for the season, the Warriors were scoring 117.9 points per 100 possessions — sixth over that period, per Cleaning the Glass, which eliminates garbage-time possessions from their tracking. In the 15 games since, that number has drastically dropped to 108.8 points per 100 possessions, 26th over that period.

Melton’s injury is by no means the main cause of this massive drop in offensive efficiency. Rather, it can be treated as an inflection point of sorts for something that’s caught my eye in terms of the Warriors’ offensive scheme. Prior to this season, the inclusion of Terry Stotts to Steve Kerr’s coaching staff was expected to be an infusion of freshness to an established offense that needed a bit of shaking up. Stotts’ philosophy — heavily inspired by the Blocker-Mover offense — was incorporated into the Warriors’ playbook as early as preseason.

Melton was a key component of Stotts’ Blocker-Mover based sets — “One Chest” and the “Thumb” series, in particular — because of his ability to both be a shooter off of the various pindowns and flares the sets involved and his ability to handle and make decisions with the ball in his hands. Not to mention his defensive pedigree and ability to take opposing primary scorers, as evidently displayed by his crucial clutch period defense on Kyrie Irving in the Warriors’ NBA Cup win over the Mavericks earlier this season.

However, for reasons that most likely go beyond Melton disappearing from the lineup and the roster altogether, Kerr and his staff decided to phase out the Blocker-Mover based sets in favor of the more traditional Kerr-ball offense — less patterned sets, more free-flowing freelance, and more dependent on reads and on-the-fly decision making. The real reason behind this change is known only to its direct stakeholders and, as such, remains an internal secret. But it is an interesting one that has coincided with the team’s offensive freefall.

Stotts’ philosophy, whenever used, hasn’t clashed with Kerr’s — in fact, it has served to amplify it. One clear example was the fact that both “One Chest” and the “Thumb” series allowed the Warriors to flow into more of their traditional split-action sets.

But more often recently, split actions have been initiated without much window dressing. Off-ball movement has been denied with switching and plenty of top-locking with help provided behind it to take away backdoor cuts. Half-court possessions devolving into late shot-clock attempts or outright shot-clock violations have become a common sight.

Much has been said of the need for Curry to have scoring support, and the Warriors organization responded with the trade for Dennis Schröder. On the surface, Schröder seems rather antithetical to the Warriors’ movement-based offense built on pace and flow; Schröder prefers to play a deliberate half-court game based on the pick-and-roll, which requires him to have the ball in his hands for a prolonged period of time. Both Kerr and Draymond Green stated the need for the team to adjust to Schröder instead of Schröder adjusting to the Warriors’ scheme, with Kerr intending to run more pick-and-roll sets for him.

A glimpse of that was seen against the Grizzlies. With Curry’s first stint coming to an end, Schröder became the primary ball handler on the floor. The first play with him in that role: “55,” the Warriors’ play call for double drag screens. While Schröder missed a good mid-range look, it provided a peek into Kerr and the coaching staff’s line of thinking when it comes to accommodating the 31-year-old German guard:

However, the pitfalls of Schröder’s game were a cause for concern. Besides his profile as an antithetical ball-pounding guard who lives and breathes in the half court, Schröder’s ability to drive and get to the paint (14.7 drives per game prior to the Grizzlies game, making him the most prolific driver on the team) comes with a major caveat: his finishing.

On a team that is shooting 63.3% from within four feet of the rim — 23rd in the NBA — Schröder’s hit-or-miss finishing compounds a problem that has plagued the Warriors all season long:

Of course, this is Schröder’s first game in a new environment, so time for adjustments must be allotted. But that process needs to be expedited if the Warriors are to salvage this season. Only so much offensive ineptitude can be masked by defense — and as displayed by their last two games, in which they gave up a total of 287 points, their defense has a clear breaking point if it continues to be unsupported by the need to put the ball in the hoop. Whether that’s returning to “old” new stuff, executing their existing stuff much better, or waiting for Schröder to acclimate to the role they need him to play as Curry’s scoring/ball-handling support — or even further trades for better scorers and advantage creators — the Warriors need to do something and do it fast, before the season spirals into another collective no-show.

“Um massacre, um escândalo, assassinatos em massa, sentenças de morte incríveis. » Representante da Associação para a Proteção dos Animais Selvagens (Aspas) em Doubs, Jean Chapuis não mede palavras para descrever a mesa de caça à camurça da federação departamental: 200 cabras jovens ou velhas, machos ou fêmeas, já abatidas em meados de dezembro no âmbito do plano de caça Doubs, aplicável de 9 de setembro de 2024 a 29 de janeiro de 2025. Para este ex-engenheiro agrônomo, estes os abates não teriam outro propósito senão “satisfazer os desejos dos adeptos de um hobby sanguinário, sem justificativa real e séria” do ponto de vista ecológico.

Seu protesto e o de outras organizações ambientalistas resultaram na interposição, em outubro, de um recurso de anulação do decreto municipal de 21 de agosto que valida a autorização para levar 259 a 594 camurças, proposta a montante pela comissão departamental de caça e vida selvagem onde , entre outros, tem sede o Escritório Francês de Biodiversidade.

Em Besançon, uma associação animal, Humanimo, lançou uma petição online com o mesmo objectivo que recolheu mais de 50.000 assinaturas. Sábado, 14 de dezembro, uma delegação de diversas associações entregou-o ao diretor do gabinete do prefeito de Doubs, no final de uma manifestação que reuniu 70 ativistas, e exigiu do Estado “a suspensão imediata do plano de caça à camurça e uma moratória de cinco anos durante os quais a espécie não poderia mais ser morta”. Outras ações de protesto estão planejadas.

Você ainda tem 73,43% deste artigo para ler. O restante é reservado aos assinantes.

O Congresso Nacional aprovou neste ano o primeiro projeto de regulamentação da reforma tributária. Entre os pontos mais importantes está a definição dos bens e serviços que terão tratamento diferenciado.

A reforma altera os principais tributos sobre o consumo. Veja em 15 tópicos as principais mudanças.

Os novos tributos seguem o sistema conhecido como IVA (Imposto sobre Valor Agregado). Ele é utilizado em mais de 170 países (na maior parte da Europa e da América Latina).

1) Novos tributos

2) Novas alíquotas

3) Como funciona um IVA

4) O que muda para consumidores e empresas

5) Como será a desoneração da cesta básica e outros alimentos

• Isenção para alimentos que farão parte da Cesta Básica Nacional: arroz, leite (inclusive pó), manteiga, margarina, feijão, fórmulas infantis, mate, café, óleo de babaçu, farinhas, aveia, sal, açúcar, pão francês, massas alimentícias, massas alimentícias e fórmulas para erros inatos do metabolismo, carnes, alguns peixes e alguns queijos
• Cerca de 20 alimentos em uma “cesta básica estendida” terão desoneração de até 60% dos novos tributos
• Ovos, produtos hortícolas, frutas, flores, cocos, raízes e tubérculos estão em outra lista com alíquota reduzida em 100%
• Os demais vão para a alíquota cheia —a maior parte desses produtos são ultraprocessados

6) Como será o cashback para baixa renda

• Devolução de 100% da CBS e pelo menos 20% do IBS para luz, água, esgoto, telecomunicações, gás natural e botijão. Devolução de 20% dos dois tributos para outros itens a partir de 2027
• Beneficia quem está no Cadastro Único de programas federais; são 73 milhões de cidadãos, de 29 milhões de famílias com renda por pessoa de até meio salário mínimo

7) Bens e serviços sujeitos ao Imposto Seletivo

• Veículo (exceto caminhão)
• Embarcação e aeronave
• Fumo
• Bebida alcoólica
• Bebida açucarada
• Minério de ferro, petróleo e gás natural
• Prêmios de loteria (concurso de prognóstico) e fantasy sport

8) Exemplos de redução da carga

9) Os benefícios para a saúde

• CBS e IBS zerados para alguns medicamentos e dispositivos médicos
• Planos de saúde terão alíquota com desconto de 60%

10) Como será o imposto dos combustíveis fósseis e renováveis

• Alíquotas serão as mesmas em todo o país
• Haverá um valor em reais cobrado por unidade de medida, reajustado anualmente
• O tributo será diferenciado por tipo de produto
• Biocombustíveis e hidrogênio verde serão menos tributados
• Objetivo é manter a carga tributária

11) Bares, restaurantes, hotéis e parques

• Redução da alíquota em 40%, exceto bebida alcoólica
• Sem contabilização de gorjetas no cálculo
• Não se aplica a empresas do Simples e aos MEI (Microempreendedor Individual)

12) Transporte

• Alíquota zero para transporte ferroviário e hidroviário urbano, semiurbano e metropolitano
• Alíquota reduzida em 40% em aviação regional e transporte intermunicipal e interestadual de passageiros rodoviário, ferroviário e hidroviário

13) As micro e pequenas empresas

14) Quando as mudanças entram em vigor

Haverá um período de transição para o fim dos tributos antigos:

• 2026: Período de teste
• 2027: CBS substitui o PIS/Cofins e introdução do Imposto Seletivo
• 2029 a 2032: Transição para o IBS de estados e municípios
• 2033: Novo sistema pleno (fim do ICMS e do ISS)

15) Mudança na carga tributária das famílias