955 resultados para Value-added tax
Resumo:
The global dynamics of alliances are strongly determined by the level of cooperation among states. This cooperation can be embodied in various aspects, but the level of defense and security cooperation becomes usually more doctrinal and lasting. By the nature of sovereignty that instills in the bilateral relationship, cooperation at defense and security level can leverages other forms of cooperation. The circumstances and relational balance between Brazil and Portugal seem to evolve towards distancing opportunities, despite they are culturally and institutionally untainted. The economic dynamics, the strategic projection in global sustainability terms, the scale and ambition of Brazilian regional leadership, contrasts with the actual context of Portugal, distancing himself both on the stage where they operate. On the other hand, the historical and cultural roots, the language, the affinity of the peoples of CPLP and some opportunities for economic niches, trend to attract both countries. The condition of Portugal in NATO and Europe, coupled with the ability to export technical and human resources to value-added for Brazil, seems also to become approaching factors. On the balance of these dynamics, there is a set of exogenous factors (economic, external global relations matrix, regional stability, among others), which are not always controlled by any of both countries. These factors call for strong capacity for foresight analysis and decision making, with the inherent risk. There is cooperation vectors that are not apparently penalized by geographic distance, or by the difference of realities. Among these vectors we shall highlight synergies in technological niches, highly tradable goods and, mostly, using the domain of dual technologies. The thirteen niches herein identified are: Monitoring, Navigation, Command and Control, Electronics, Optoelectronics, Communication and remote sensing, Information Technologies, Flight Simulation, Specialized Training, Fiber Optic Sensors, Materials Engineering, Nanotechnology and Communications. Cumulating with identified opportunities in traditional relational framework, both countries are growing (in geography and economic terms) into the Atlantic, making it a central element in the bilateral approach. By being at the same time a growing stage of disputes and which stability tends to be threatened, it will be done an analysis of these synergistic vectors, superimposed on the impact on Atlantic securitization process.
Resumo:
Purpose:This chapter addresses the economic assessment of health benefits of active transport and presents most recent valuation studies with an overview of progresses made towards the inclusion of health benefits in the cost-benefit analysis (CBA) of active transport. Methodology/approach: It is built upon the contracted study for the World Health Organization (WHO) on the economic appraisal of health benefits of walking and cycling investments at the city of Viana do Castelo, the former pilot study in Portugal for evaluating the health benefits of non-motorized transport using the WHO Health Economic Assessment Tool (HEAT). The relative risk values adopted in the HEAT for walking refer to adult population of the age group 20â 74 years and the assessment focus in on average physical activity/regular behaviour of groups of pedestrians and all-cause mortality health impacts. During the case study, it was developed and implemented a mobility survey which aimed to collect behavioural data before and after a street intervention in the historic centre. Findings: Most recent appraisal guidance of walking and cycling and health impact modelling studies reviewed confirm that further research is expected before a more comprehensive appraisal procedure can be adopted in Europe, able to integrate physical activity effects along with other health risks such as those related to road traffic injuries and exposure to air pollution. Social implications: The health benefits assessment of walking investments helped local decision-makers to progress towards sustainable mobility options in the city. Making the population aware of the potential health benefits of regular walking can encourage more people to uptake active transport as part of their daily activities. Originality/value: This study provides a useful review of the health benefits of active transport with a comprehensive analysis of valuation studies, presenting value-added information. It then reports a former assessment of the health effects of active transport in the Portuguese context (case study) using the state-of-the-art economic analysis tool (HEAT) of the World Health Organization which is believed to contribute to a paradigm shift in the transport policy and appraisal practice given the need of shaping future cities (and their citizens) for health through more investments in active transport.
Resumo:
Dissertação de mestrado em Engenharia Industrial
Resumo:
Dissertação de mestrado em Engenharia Industrial
Resumo:
[Excerpt] Waste cooking oils (WCO) generated from vegetable oils used at high temperatures in food frying, cause environmental problems and must be reutilized. New strategies to valorize these wastes are attracting a great scientific interest due to the important advantages offered from an economic and environmental point of view. A microbial platform can be established to convert low-value hydrophobic substrates, such as waste cooking oils, to microbial lipids (single cell oil, SCO) and other value-added bioproducts, such as lipase. (...)
Resumo:
La viabilidad de los cibermedios y los modelos de negocio que la sustenten son ya un tema clásico de la literatura académica y profesional en el ámbito del periodismo electrónico. Consideramos relevante examinar las estrategias de ingresos orientadas al consumidor de los cibermedios españoles en un contexto de madurez de la prensa digital que contrasta con la aguda crisis económica que vive en estos momentos el país. Las conclusiones de nuestro estudio señalan la convivencia de dos modelos de negocio diametralmente distintos entre los cibermedios más vistos y de referencia en Internet en España y el establecimiento de estrategias de ‘suma de valor’ en aquellos cibermedios que han establecido sistemas de pago por consumo de contenidos.
Resumo:
La provincia de Córdoba cuenta con alto desarrollo agrícola a base de cereales y leguminosas, como por ejemplo el maní. Pero este cultivo con los años ha trasladado su zona de siembra original y se ha extendido hacia otras áreas de mayor riesgo ambiental a raíz de la implantación de la soja. Diversas son las consecuencias de estas dos acciones y que se extienden desde lo agroecológico hasta lo científico-técnico. Este previo estado del arte y las referencias bibliográficas que apuntan a la necesitad de aumentar el valor agregado de los cultivos, nos ha llevado a formular una hipótesis de trabajo y es que las plantas de maní y soja así como las rizobacterias que se asocian con ellas, son productoras de diversas moléculas con potencial uso biológico en la productividad del cultivo y en aplicaciones tecnológicas, biológicas e industriales. Sumado a lo anterior y a las ideas gubernamentales de la necesidad de obtener conocimiento y capitalizarlo como riqueza, y la imperiosa urgencia de responder a demandas regionales, se presenta este proyecto cuyo objetivo general apunta a estudiar la producción de diversas moléculas de rizobacterias y leguminosas con el fin de mejorar la productividad de los cultivos y desarrollar nuevas aplicaciones tecnológicas en la provincia de Córdoba. Para cumplir dentro de los dos años de trabajo solicitados con lo expuesto anteriormente, la investigación será dividida en objetivos específicos y que consisten en investigar la producción de moléculas de raíces de maní y soja, analizar la respuesta microbiana a las rizodeposiciones de ambas leguminosas y evaluar el posible papel biológico y aplicación tecnológica de moléculas de ambos tipos de organismos. Nuestro grupo es de caracter multidisciplinar y ahondará en la diversidad molecular producida por raíces de maní y soja en direfentes días y la respuesta de las rizobacterias que se asocian ellas utilizando técnicas químicas (HPLC, GC, GC-masa) y herramientas microbiológicas y bioquímicas clásicas. Con fines de aplicación tecnológica se determinará la posible acción antioxidante de los extractos vegetales sobre sistemas modelos de ensayo así como la búsqueda de enzimas y hormonas microbianas aplicables en otros campos de la ciencia. De esta forma se pretende atender algunas demandas de diferentes sectores del centro sur de Córdoba y del país pero fundamentalmente posibilitar nuevas aplicaciones de las leguminosas y de las rizobacterias además de permitir la formación académicas de alumnos de grado y posgrado de la UNRC. The province of Cordoba has high agricultural development based on cereals and legumes such as peanuts. But the crop over the years has transferred his original planting area and has spread to other areas of greatest environmental risk following the introduction of soybeans. The previous state and regional art references that point to the necessity of increasing the value-added crops, has led us to formulate a working hypothesis is that the peanut and soybean plants and rhizobacteria associated with they are products of various biological molecules with potential use in crop productivity and biological technology and industrial applications. The general objective is aimed at studying the production of various molecules and legumes rhizobacteria to improve crop productivity and develop new technological applications in the Cordoba province. This form is intended to meet some demands of different sectors of the center south of Cordoba and the country but enabling new applications of legumes and rhizobacteria in addition to allowing the academic training of undergraduates and graduate of the UNRC.
Resumo:
The sustained economic growth that has been experienced in the Irish economy in recent years has relied, to a large extent, on the contribution and performance of those industry sectors that possess the ability to provide high-value-added products and services to domestic and international markets. One such contributor has been the Technology sector. However, the performance of this sector relies upon the availability of the necessary capabilities and competencies for Technology companies to remain competitive. The Expert Group on Future Skills Needs have forecasted future skills shortages in this sector. The purpose of this research has been to examine the extent to which Irish Technology companies are taking measures to meet changing skills requirements, through training and development interventions. Survey research methods (in the form of a mail questionnaire, supported by a Web-based questionnaire) have been used to collect information on the expenditure on, and approach to, training and development in these companies, in addition to the methods, techniques and tools/aids that are used to support the delivery of these activities. The contribution of Government intervention has also been examined. The conclusions have been varied. When the activities of the responding companies are considered in isolation, the picture to emerge is primarily positive. Although the expenditure on training and development is slightly lower than that indicated in previous studies, the results vary by company size. Technical employees are clearly the key focus of training provision, while Senior Managers and Directors, Clerical and Administrative staff and Manual workers are a great deal more neglected in training provision. Expenditure on, and use of, computer-based training methods is high, as is the use of most of the specified techniques for facilitating learning. However, when one considers the extent to which external support (in the form of Government interventions and cooperation with other companies and with education and training providers) is integrated into the overall training practices of these companies, significant gaps in practice are identified. The thesis concludes by providing a framework to guide future training and development practices in the Technology sector.
Resumo:
Some o f the biggest issues facing humanity in the 21st century include energy security, global warming and resource scarcity. These issues will affect every nation and Ireland is no exception. There is much research underway to uncover technologies that will allow the world to overcome such problems, but none offer the flexibility o f biomass. Unlike other sustainable technologies, which offer a solution to one or at most two o f the above problems, biomass as demonstrated by the author, can play a part in mitigating all o f the above problems. It has been known for some time that biomass can be used in various ways as a form o f renewable energy, but with the development o f biorefineries biomass can be used to produce material as well as fuel products. In this report the author has looked at the viability and benefits o f biomass, bioenergy and biorefining in Ireland. The author has demonstrated that such technologies when implemented correctly are sustainable from an economic, environmental and societal point o f view. The author has shown in this thesis that abundant supplies o f biomass make bio re fineries a viable business opportunity in Ireland and has shown how a number o f biorefinery scenarios have the potential to be extremely profitable. The author has evaluated the profitability o f material product-based bio re fineries as well as fuel productbased configurations. The author demonstrated that value-added co-products help to make bio refineries profitable even when excise-relief is not granted on bio fuels. In this thesis the author has revealed some o f the problems that bioenergy and biorefineries have had to overcome to date and examines challenges that remain for bioenergy and biorefining, and looks at the future opportunities for bio fuels. This report concludes that biomass and biorefining has exciting business potential while offering unique opportunities to mitigate the problems o f the future.
Resumo:
Value-added process, Prcess optimisation, imultaneous Endineering, Concurrent Engineering, Process Factors, Procecc modelling
Resumo:
This paper investigates the importance that market regulation and financial imperfections have on firm growth. We analyse institutions af- fecting labor market as Employment Protection Laws (EP) and Product Market Regulation (PM). We show that together with the beneficial effects of financial development, a firm will get less financing, and thus investless, in a weak financial market (finance effect), the strictness of product and labor market regulations also affect firm growth (labor effect). In particular, we show that the stricter the rules the more detrimental the influence on growth in sectoral value added for a large number of countries. We also show that the labor effect overcomes the positive finance effect.
Resumo:
Here we present an approach that allows the identification of the "key" productive sectors responsible for CO2 emission. For this purpose, we develop an input–output methodology from a supply perspective. We focus on the impact of an increase in the value-added of the different productive sectors on total CO2 emissions and we identify the productive sectors responsible for the increase in CO2 emissions when there is an increase in the income of the economy. The approach shows the contribution of the various sectors to CO2 emission from a production perspective and allows us to identify the sectors that deserve more consideration for mitigation policies. This analysis is complementary to the input–output analysis from a demand perspective. The methodology is applied to the Spanish economy.
Resumo:
Many regional governments in developed countries design programs to improve the competitiveness of local firms. In this paper, we evaluate the effectiveness of public programs whose aim is to enhance the performance of firms located in Catalonia (Spain). We compare the performance of publicly subsidised companies (treated) with that of similar, but unsubsidised companies (non-treated). We use the Propensity Score Matching (PSM) methodology to construct a control group which, with respect to its observable characteristics, is as similar as possible to the treated group, and that allows us to identify firms which retain the same propensity to receive public subsidies. Once a valid comparison group has been established, we compare the respective performance of each firm. As a result, we find that recipient firms, on average, change their business practices, improve their performance, and increase their value added as a direct result of public subsidy programs.
Resumo:
Ghosh's model is discussed in this paper under two alternative scenarios. In an open version we compare it with Leontief's model and prove that they reduce to each other under some specific productive conditions. We then move onto reconsidering Ghosh's model alleged implausibility and we do so reformulating the model to incorporate a closure rule. The closure solves, to some extent, the implausibility problem very clearly put out by Oosterhaven for then value-added is correctly computed and responsive to allocation changes resulting from supply shocks.
Resumo:
En aquest treball es fa una aproximació al tractament dels documents electrònics (sobretot recursos d'Internet) en el context de la biblioteca d'una universitat a distància. També es relata l'experiència de la Biblioteca de la Universitat Oberta de Catalunya en el procés de creació de pàgines electròniques de sumaris de revistes i monografies que formen part de la col·lecció de la biblioteca. Tots aquests serveis de valor afegit estan directament orientats vers uns usuaris que es posen en contacte amb la biblioteca des del Campus Virtual de la UOC.