955 resultados para Value-added tax


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Geografia - IGCE

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Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

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This study investigated the main methods of separation of components of lignocellulosic biomass, with an emphasis on obtaining lignin and its application. The work was developed based on the concept of Biorefinery proposing full use of renewable raw materials and / or the use of lignocellulosic agricultural residues by biochemical or biotechnological conversion in obtaining high value added products with minimal environmental impact. From this premise, a literature review was performed in refereed journal articles and theses in order to gather enough material for critical analysis of usual and alternative methods in the literature. When researching methods that add value to lignin, it was found that with the technology found today, the cost required to have a degree of competitiveness is still too high, preventing much of the process. However, the isolated lignin can be used as raw material in the production of numerous types of biocomposites and polymers and other products such as phenols, benzene, dispersants, vanillin, emulsifying agents, antioxidants, pesticides, fertilizers, charcoal, concrete additives, among others. As an industrial production level is necessary, because the consumption of biomass will only grow over the years, it is necessary that new methods or technologies to be created in order to facilitate the extensive use of lignocellulosic biomass

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Over the past two years, Brazil has been facing a major water crisis in its history and the state of Sao Paulo is the one that has been going through worst difficulties. In this scenario, all water users should do everything possible so that the consumption of water resources is carried out in a sustainable manner. In this context, the companies responsible for the public water supply must increase the efficiency of water resource management. It is indispensable combating losses in the public supply system. When there is a non-visible leak in a pipe, the wastewater volume can be high, but in this case, the water returns to nature and continues to participate in the hydrological cycle. The economic loss corresponds to the value added to the product water, which includes the intrinsic costs of exploration, processing and distribution. This damage results in a reduced availability of financial resources of sanitation companies to invest in environmentally friendly solutions. This study aimed to diagnose the water distribution system in the city of Guaratinguetá (SP), held by the Companhia de Serviços de Água, Esgoto e Resíduos de Guaratinguetá (SAEG), to propose measures to combat water loss. Among the proposed measures, there is the monitoring of losses, planning for replacement of old pipes and company awareness as a whole in relation to combat water losses

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This study investigated the main methods of separation of components of lignocellulosic biomass, with an emphasis on obtaining lignin and its application. The work was developed based on the concept of Biorefinery proposing full use of renewable raw materials and / or the use of lignocellulosic agricultural residues by biochemical or biotechnological conversion in obtaining high value added products with minimal environmental impact. From this premise, a literature review was performed in refereed journal articles and theses in order to gather enough material for critical analysis of usual and alternative methods in the literature. When researching methods that add value to lignin, it was found that with the technology found today, the cost required to have a degree of competitiveness is still too high, preventing much of the process. However, the isolated lignin can be used as raw material in the production of numerous types of biocomposites and polymers and other products such as phenols, benzene, dispersants, vanillin, emulsifying agents, antioxidants, pesticides, fertilizers, charcoal, concrete additives, among others. As an industrial production level is necessary, because the consumption of biomass will only grow over the years, it is necessary that new methods or technologies to be created in order to facilitate the extensive use of lignocellulosic biomass

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Over the past two years, Brazil has been facing a major water crisis in its history and the state of Sao Paulo is the one that has been going through worst difficulties. In this scenario, all water users should do everything possible so that the consumption of water resources is carried out in a sustainable manner. In this context, the companies responsible for the public water supply must increase the efficiency of water resource management. It is indispensable combating losses in the public supply system. When there is a non-visible leak in a pipe, the wastewater volume can be high, but in this case, the water returns to nature and continues to participate in the hydrological cycle. The economic loss corresponds to the value added to the product water, which includes the intrinsic costs of exploration, processing and distribution. This damage results in a reduced availability of financial resources of sanitation companies to invest in environmentally friendly solutions. This study aimed to diagnose the water distribution system in the city of Guaratinguetá (SP), held by the Companhia de Serviços de Água, Esgoto e Resíduos de Guaratinguetá (SAEG), to propose measures to combat water loss. Among the proposed measures, there is the monitoring of losses, planning for replacement of old pipes and company awareness as a whole in relation to combat water losses

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Thermal treatment (thermal rectification) is a process in which technological properties of wood are modified using thermal energy, the result of Which is often value-added wood. Thermally treated wood takes on similar color shades to tropical woods and offers considerable resistance to destructive microorganisms and climate action, in addition to having high dimensional stability and low hygroscopicity. Wood samples of Eucalyptus grandis were subjected to various thermal treatments, as performed in presence (140 degrees C; 160 degrees C; 180 degrees C) or in absence of oxygen (160 degrees C; 180 degrees C; 200 degrees C) inside a thermal treatment chamber, and then studied as to their chemical characteristics. Increasing the maximum treatment temperatures led to a reduction in the holocellulose content of samples as a result of the degradation and volatilization of hemicelluloses, also leading to an increase in the relative lignin content. Except for glucose, all monosaccharide levels were found to decrease in samples after the thermal treatment at a maximum temperature of 200 degrees C. The thermal treatment above 160 degrees C led to increased levels of total extractives in the wood samples, probably ascribed to the emergence of low molecular weight substances as a result of thermal degradation. Overall, it was not possible to clearly determine the effect of presence or absence of oxygen in the air during thermal treatment on the chemical characteristics of the relevant wood samples.

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This study evaluated the effect of the supplementation of total dietary fiber from apple, banana or passion fruit processing by-products on the post-acidification, total titratable acidity, bacteria counts and fatty acid profiles in skim milk yoghurts co-fermented by four different probiotics strains: Lactobacillus acidophilus L10 and Bifidobacterium animalis subsp. lactis BL04, HN019 and B94. Apple and banana fibers increased the probiotic viability during shelf-life. All the fibers were able to increase the short chain and polyunsaturated fatty acid contents of yoghurts compared to their respective controls. A synergistic effect between the type of fiber and the probiotic strain on the conjugated linoleic acid content was observed, and the amount of alpha-linolenic acid was increased by banana fiber. The results of this study demonstrate, for the first time, that fruit fibers can improve the fatty acid profile of probiotic yoghurts and point out the suitability of using fibers from fruit processing the by-products to develop new high value-added fermented dairy products. (C) 2012 Elsevier By. All rights reserved.

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Thermal treatment (thermal rectification) is a process in which technological properties of wood are modified using thermal energy, the result of which is often value-added wood. Thermally treated wood takes on similar color shades to tropical woods and offers considerable resistance to destructive microorganisms and climate action, in addition to having high dimensional stability and low hygroscopicity. Wood samples of Eucalyptus grandis were subjected to various thermal treatments, as performed in presence (140ºC; 160ºC; 180ºC) or in absence of oxygen (160ºC; 180ºC; 200ºC) inside a thermal treatment chamber, and then studied as to their chemical characteristics. Increasing the maximum treatment temperatures led to a reduction in the holocellulose content of samples as a result of the degradation and volatilization of hemicelluloses, also leading to an increase in the relative lignin content. Except for glucose, all monosaccharide levels were found to decrease in samples after the thermal treatment at a maximum temperature of 200ºC. The thermal treatment above 160ºC led to increased levels of total extractives in the wood samples, probably ascribed to the emergence of low molecular weight substances as a result of thermal degradation. Overall, it was not possible to clearly determine the effect of presence or absence of oxygen in the air during thermal treatment on the chemical characteristics of the relevant wood samples.

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It is not unknown that the evolution of firm theories has been developed along a path paved by an increasing awareness of the organizational structure importance. From the early “neoclassical” conceptualizations that intended the firm as a rational actor whose aim is to produce that amount of output, given the inputs at its disposal and in accordance to technological or environmental constraints, which maximizes the revenue (see Boulding, 1942 for a past mid century state of the art discussion) to the knowledge based theory of the firm (Nonaka & Takeuchi, 1995; Nonaka & Toyama, 2005), which recognizes in the firm a knnowledge creating entity, with specific organizational capabilities (Teece, 1996; Teece & Pisano, 1998) that allow to sustaine competitive advantages. Tracing back a map of the theory of the firm evolution, taking into account the several perspectives adopted in the history of thought, would take the length of many books. Because of that a more fruitful strategy is circumscribing the focus of the description of the literature evolution to one flow connected to a crucial question about the nature of firm’s behaviour and about the determinants of competitive advantages. In so doing I adopt a perspective that allows me to consider the organizational structure of the firm as an element according to which the different theories can be discriminated. The approach adopted starts by considering the drawbacks of the standard neoclassical theory of the firm. Discussing the most influential theoretical approaches I end up with a close examination of the knowledge based perspective of the firm. Within this perspective the firm is considered as a knowledge creating entity that produce and mange knowledge (Nonaka, Toyama, & Nagata, 2000; Nonaka & Toyama, 2005). In a knowledge intensive organization, knowledge is clearly embedded for the most part in the human capital of the individuals that compose such an organization. In a knowledge based organization, the management, in order to cope with knowledge intensive productions, ought to develop and accumulate capabilities that shape the organizational forms in a way that relies on “cross-functional processes, extensive delayering and empowerment” (Foss 2005, p.12). This mechanism contributes to determine the absorptive capacity of the firm towards specific technologies and, in so doing, it also shape the technological trajectories along which the firm moves. After having recognized the growing importance of the firm’s organizational structure in the theoretical literature concerning the firm theory, the subsequent point of the analysis is that of providing an overview of the changes that have been occurred at micro level to the firm’s organization of production. The economic actors have to deal with challenges posed by processes of internationalisation and globalization, increased and increasing competitive pressure of less developed countries on low value added production activities, changes in technologies and increased environmental turbulence and volatility. As a consequence, it has been widely recognized that the main organizational models of production that fitted well in the 20th century are now partially inadequate and processes aiming to reorganize production activities have been widespread across several economies in recent years. Recently, the emergence of a “new” form of production organization has been proposed both by scholars, practitioners and institutions: the most prominent characteristic of such a model is its recognition of the importance of employees commitment and involvement. As a consequence it is characterized by a strong accent on the human resource management and on those practices that aim to widen the autonomy and responsibility of the workers as well as increasing their commitment to the organization (Osterman, 1994; 2000; Lynch, 2007). This “model” of production organization is by many defined as High Performance Work System (HPWS). Despite the increasing diffusion of workplace practices that may be inscribed within the concept of HPWS in western countries’ companies, it is an hazard, to some extent, to speak about the emergence of a “new organizational paradigm”. The discussion about organizational changes and the diffusion of HPWP the focus cannot abstract from a discussion about the industrial relations systems, with a particular accent on the employment relationships, because of their relevance, in the same way as production organization, in determining two major outcomes of the firm: innovation and economic performances. The argument is treated starting from the issue of the Social Dialogue at macro level, both in an European perspective and Italian perspective. The model of interaction between the social parties has repercussions, at micro level, on the employment relationships, that is to say on the relations between union delegates and management or workers and management. Finding economic and social policies capable of sustaining growth and employment within a knowledge based scenario is likely to constitute the major challenge for the next generation of social pacts, which are the main social dialogue outcomes. As Acocella and Leoni (2007) put forward the social pacts may constitute an instrument to trade wage moderation for high intensity in ICT, organizational and human capital investments. Empirical evidence, especially focused on the micro level, about the positive relation between economic growth and new organizational designs coupled with ICT adoption and non adversarial industrial relations is growing. Partnership among social parties may become an instrument to enhance firm competitiveness. The outcome of the discussion is the integration of organizational changes and industrial relations elements within a unified framework: the HPWS. Such a choice may help in disentangling the potential existence of complementarities between these two aspects of the firm internal structure on economic and innovative performance. With the third chapter starts the more original part of the thesis. The data utilized in order to disentangle the relations between HPWS practices, innovation and economic performance refer to the manufacturing firms of the Reggio Emilia province with more than 50 employees. The data have been collected through face to face interviews both to management (199 respondents) and to union representatives (181 respondents). Coupled with the cross section datasets a further data source is constituted by longitudinal balance sheets (1994-2004). Collecting reliable data that in turn provide reliable results needs always a great effort to which are connected uncertain results. Data at micro level are often subjected to a trade off: the wider is the geographical context to which the population surveyed belong the lesser is the amount of information usually collected (low level of resolution); the narrower is the focus on specific geographical context, the higher is the amount of information usually collected (high level of resolution). For the Italian case the evidence about the diffusion of HPWP and their effects on firm performances is still scanty and usually limited to local level studies (Cristini, et al., 2003). The thesis is also devoted to the deepening of an argument of particular interest: the existence of complementarities between the HPWS practices. It has been widely shown by empirical evidence that when HPWP are adopted in bundles they are more likely to impact on firm’s performances than when adopted in isolation (Ichniowski, Prennushi, Shaw, 1997). Is it true also for the local production system of Reggio Emilia? The empirical analysis has the precise aim of providing evidence on the relations between the HPWS dimensions and the innovative and economic performances of the firm. As far as the first line of analysis is concerned it must to be stressed the fundamental role that innovation plays in the economy (Geroski & Machin, 1993; Stoneman & Kwoon 1994, 1996; OECD, 2005; EC, 2002). On this point the evidence goes from the traditional innovations, usually approximated by R&D investment expenditure or number of patents, to the introduction and adoption of ICT, in the recent years (Brynjolfsson & Hitt, 2000). If innovation is important then it is critical to analyse its determinants. In this work it is hypothesised that organizational changes and firm level industrial relations/employment relations aspects that can be put under the heading of HPWS, influence the propensity to innovate in product, process and quality of the firm. The general argument may goes as follow: changes in production management and work organization reconfigure the absorptive capacity of the firm towards specific technologies and, in so doing, they shape the technological trajectories along which the firm moves; cooperative industrial relations may lead to smother adoption of innovations, because not contrasted by unions. From the first empirical chapter emerges that the different types of innovations seem to respond in different ways to the HPWS variables. The underlying processes of product, process and quality innovations are likely to answer to different firm’s strategies and needs. Nevertheless, it is possible to extract some general results in terms of the most influencing HPWS factors on innovative performance. The main three aspects are training coverage, employees involvement and the diffusion of bonuses. These variables show persistent and significant relations with all the three innovation types. The same do the components having such variables at their inside. In sum the aspects of the HPWS influence the propensity to innovate of the firm. At the same time, emerges a quite neat (although not always strong) evidence of complementarities presence between HPWS practices. In terns of the complementarity issue it can be said that some specific complementarities exist. Training activities, when adopted and managed in bundles, are related to the propensity to innovate. Having a sound skill base may be an element that enhances the firm’s capacity to innovate. It may enhance both the capacity to absorbe exogenous innovation and the capacity to endogenously develop innovations. The presence and diffusion of bonuses and the employees involvement also spur innovative propensity. The former because of their incentive nature and the latter because direct workers participation may increase workers commitment to the organizationa and thus their willingness to support and suggest inovations. The other line of analysis provides results on the relation between HPWS and economic performances of the firm. There have been a bulk of international empirical studies on the relation between organizational changes and economic performance (Black & Lynch 2001; Zwick 2004; Janod & Saint-Martin 2004; Huselid 1995; Huselid & Becker 1996; Cappelli & Neumark 2001), while the works aiming to capture the relations between economic performance and unions or industrial relations aspects are quite scant (Addison & Belfield, 2001; Pencavel, 2003; Machin & Stewart, 1990; Addison, 2005). In the empirical analysis the integration of the two main areas of the HPWS represent a scarcely exploited approach in the panorama of both national and international empirical studies. As remarked by Addison “although most analysis of workers representation and employee involvement/high performance work practices have been conducted in isolation – while sometimes including the other as controls – research is beginning to consider their interactions” (Addison, 2005, p.407). The analysis conducted exploiting temporal lags between dependent and covariates, possibility given by the merger of cross section and panel data, provides evidence in favour of the existence of HPWS practices impact on firm’s economic performance, differently measured. Although it does not seem to emerge robust evidence on the existence of complementarities among HPWS aspects on performances there is evidence of a general positive influence of the single practices. The results are quite sensible to the time lags, inducing to hypothesize that time varying heterogeneity is an important factor in determining the impact of organizational changes on economic performance. The implications of the analysis can be of help both to management and local level policy makers. Although the results are not simply extendible to other local production systems it may be argued that for contexts similar to the Reggio Emilia province, characterized by the presence of small and medium enterprises organized in districts and by a deep rooted unionism, with strong supporting institutions, the results and the implications here obtained can also fit well. However, a hope for future researches on the subject treated in the present work is that of collecting good quality information over wider geographical areas, possibly at national level, and repeated in time. Only in this way it is possible to solve the Gordian knot about the linkages between innovation, performance, high performance work practices and industrial relations.

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Technology advances in recent years have dramatically changed the way users exploit contents and services available on the Internet, by enforcing pervasive and mobile computing scenarios and enabling access to networked resources almost from everywhere, at anytime, and independently of the device in use. In addition, people increasingly require to customize their experience, by exploiting specific device capabilities and limitations, inherent features of the communication channel in use, and interaction paradigms that significantly differ from the traditional request/response one. So-called Ubiquitous Internet scenario calls for solutions that address many different challenges, such as device mobility, session management, content adaptation, context-awareness and the provisioning of multimodal interfaces. Moreover, new service opportunities demand simple and effective ways to integrate existing resources into new and value added applications, that can also undergo run-time modifications, according to ever-changing execution conditions. Despite service-oriented architectural models are gaining momentum to tame the increasing complexity of composing and orchestrating distributed and heterogeneous functionalities, existing solutions generally lack a unified approach and only provide support for specific Ubiquitous Internet aspects. Moreover, they usually target rather static scenarios and scarcely support the dynamic nature of pervasive access to Internet resources, that can make existing compositions soon become obsolete or inadequate, hence in need of reconfiguration. This thesis proposes a novel middleware approach to comprehensively deal with Ubiquitous Internet facets and assist in establishing innovative application scenarios. We claim that a truly viable ubiquity support infrastructure must neatly decouple distributed resources to integrate and push any kind of content-related logic outside its core layers, by keeping only management and coordination responsibilities. Furthermore, we promote an innovative, open, and dynamic resource composition model that allows to easily describe and enforce complex scenario requirements, and to suitably react to changes in the execution conditions.

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Supermarkets and hypermarkets still represent a relatively new retailing format in Italy and in its Southern area in particular, where they were introduced decades later than in other Western countries, such as France and the UK in Europe, and the US in America. Nowadays, these retailers have become large organisations potentially capable of influencing local development from an economic, social and urban perspective. The literature concerned with their effects on the local economy, in particular, has focused on labour markets, price dynamics, inter-type competition, instead the impact on macroeconomic factors such as GDP, value added and investments in specific sectors, as agriculture, industry and services. This study tries to fill this gap by empirically investigating associations between key characteristics of these retailers and specific macroeconomic factors.

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Bioremediation implies the use of living organisms, primarily microorganisms, to convert environmental contaminants into less toxic forms. The impact of the consequences of hydrocarbon release in the environment maintain a high research interest in the study of microbial metabolisms associated with the biodegradation of aromatic and aliphatic hydrocarbons but also in the analysis of microbial enzymes that can convert petroleum substrates to value-added products. The studies described in this Thesis fall within the research field that directs the efforts into identifying gene/proteins involved in the catabolism of n-alkanes and into studying the regulatory mechanisms leading to their oxidation. In particular the studies were aimed at investigating the molecular aspects of the ability of Rhodococcus sp. BCP1 to grow on aliphatic hydrocarbons as sole carbon and energy sources. We studied the ability of Rhodococcus sp. BCP1 to grow on gaseous (C2-C4), liquid (C5-C16) and solid (C17-C28) n-alkanes that resulted to be biochemically correlated with the activity of one or more monooxygenases. In order to identify the alkane monooxygenase that is involved in the n-alkanes degradation pathway in Rhodococcus sp. BCP1, PCR-based methodology was applied by using degenerate primers targeting AlkB monooxygenase family members. As result, a chromosomal region, including the alkB gene cluster, was cloned from Rhodococcus sp. BCP1 genome. We characterized the products of this alkB gene cluster and the products of the orfs included in the flanking regions by comparative analysis with the homologues in the database. alkB gene expression studies were carried out by RT-PCR and by the construction of a promoter probe vector containing the lacZ gene downstream of the alkB promoter. B-galactosidase assays revealed the alkB promoter activity induced by n-alkanes and by n-alkanes metabolic products. Furthermore, the transcriptional start of alkB gene was determined by primer extension procedure. A proteomic approach was subsequently applied to compare the protein patterns expressed by BCP1 growing on n-butane, n-hexane, n-hexadecane or n-eicosane with the protein pattern expressed by BCP1 growing on succinate. The accumulation of enzymes specifically induced on n-alkanes was determined. These enzymes were identified by tandem mass spectrometry (LC/MS/MS). Finally, a prm gene, homologue to the gene family coding for soluble di-iron monooxygenases (SDIMOs), has been isolated from Rhodococcus sp. BCP1 genome. This gene product could be involved in the degradation of gaseous n-alkanes in this Rhodococcus strain. The versatility in utilizing hydrocarbons and the discovery of new remarkable metabolic activities outline the potential applications of this microorganism in environmental and industrial biotechnologies.

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The growing interest in environmental protection has led to the development of emerging biotechnologies for environmental remediation also introducing the biorefinery concept. This work mainly aimed to evaluate the applicability of innovative biotechnologies for environmental remediation and bioenergy production, throught fermentative processes. The investigated biotechnologies for waste and wastewater treatment and for the valorisation of specific feedstocks and energy recovery, were mainly focused on four research lines. 1. Biotechnology for textile wastewater treatment and water reuse that involving anaerobic and aerobic processes in combination with membrane technologies. Combinations of different treatments were also implemented for water reuse in a textile company. 2. Biotechnology for the treatment of solid waste and leachate in landfill and for biogas production. Landfill operated as Bioreactor with recirculation of the generated leachate was proposed for organic matter biostabilisation and for ammonia removal from leachate by favouring the Anammox process. 3. An innovative two-stage anaerobic process for effective codigestion of waste from the dairy industry, as cheese whey and dairy manure, was studied by combining conventional fermentative processes with a simplified system design for enhancing biomethanisation. 4) The valorisation of the glycerol waste as surplus by-product of the biodiesel industry was investigated via microbial conversion to value-added chemicals, as 1,3-propanediol. The investigated fermentative processes have been successfully implemented and reached high yields of the produced bio-chemical. The studied biotechnological systems proved to be feasible for environmental remediation and bioenergy and chemicals production.