Geração e gerenciamento de resíduos sólidos: incentivos econômicos para cumprimento da lei n° 12.305/10

O presente estudo teve por objetivo estimar um percentual do quanto seria necessário aumentar o repasse do ICMS, para se tornar um incentivo verde, motivando os governos municipais a cumprirem a lei n° 12.305/101 (que instituiu a Política Nacional de Resíduos Sólidos - PNRS), abordando em âmbito nacional (macrorregiões), com breve comparativo entre outros países, referenciando também o COREDE Sul e os municípios que o compõem (um a um), no que tange o tratamento desses resíduos sólidos no Brasil, mostrando entre eles a disposição desses dejetos e alguns incentivos econômicos, com sugestão de política pública fiscal. A metodológica utilizada tem inspiração na escola austríaca que emprega uma mistura de procedimentos, sendo assim, este trabalho utilizou-se do método dedutivo exploratório e para a valoração do serviço do tratamento dos resíduos utilizou-se o Método de Valoração Contingente (MVC), que é um método econômico utilizado para valorar o meio ambiente, que envolve perguntar diretamente as pessoas (pesquisa), o quanto estariam dispostas a pagar ou a receber por serviços ambientais específicos.

Water quality trading: credit stacking and ancillary benefits

Ecosystems can provide many services. Wetlands, for example, can help mitigate water pollution from point sources as well as non-point sources, serve as habitat for wildlife, sequester carbon and serve as a place for recreation. Studies have found that these services can have substantial value to society. The sale of ecosystem credits has been found to be a possible way to finance construction investments in wetlands and easements to farmers to take their land out of production. At the same time, selling one ecosystem service credit may not always be enough to justify the investment. Traditionally market participants have only been allowed to sell a single credit from one piece of land, but recently there have been discussions about the possibility of selling more than one credit from a piece of land because it potentially could lead to more efficient ecosystem service provision. Selling multiple credits is sometimes referred to as credit stacking. This paper is an empirical study of the potential for credit stacking applied to the services provided by wetlands in the Upper Mississippi River Basin, specifically nitrogen, phosphorus and wildlife credits. In the setting of our study where costs are discrete rather than continuous we found that wetlands are a cost-effective way to reduce the nitrogen loads from wastewater treatment plants and that stacking nitrogen, phosphorus and wildlife credits may improve social welfare while leading to a higher level of ecosystem services. However, for credit stacking to be welfare improving we found that there needs to be a substantial demand for the credit that covers the majority of the investment in wetlands, while the credit aggregator has a choice between what ecosystem projects to undertake. If the credit that covers the majority of investment is sold first and is the sole basis of the investment decision and the objective is to improve welfare, a sequential implementation of ecosystem credits is not recommended; it would not lead to an increase in the total amount of ecosystem services provided though it would increase profit for the credit producer.

Propuesta de reestructuración del currículo del bloque matemático de la carrera de matemáticas y física de la Facultad de Filosofía de la Universidad de Cuenca

El presente trabajo consiste en una propuesta de reestructuración del currículodel bloque matemático Carrera de Matemáticas y Física de la Universidad de Cuenca, de manera específica la parte matemática del mismo. Tiene como objetivo ser un documento que oriente los futuros cambios que se impulsen, como consecuencia de la aplicación de las nuevas leyes que regulan el Sistema de Educación Superior. Consta de cuatro capítulos, en el primero se hace una revisión de todos los antecedentes que es necesario conocer para la elaboración de la propuesta, de manera especial, la Constitución de la República, la Ley Orgánica de Educación Superior y su reglamento y el Reglamento de Régimen Académico. La propuesta tiene que ver con una carrera que forma docentes de Educación General Básica y Bachillerato por lo que fue necesario revisar también los documentos correspondientes a estos niveles. En el segundo capítulo se revisa aspectos generales concernientes a la teoría curricular, así como aspectos específicos del currículo y educación matemática. El capítulo tres constituye la propuesta en sí, explica el proceso que se ha seguido para llegar a concretar la idea de un plan de estudios de la carrera. Se establece una relación entre resultados de aprendizaje de la carrera, contenidos a estudiarse en EGB y en el BGU, para luego plantear asignaturas con sus correspondientes números de créditos y carga horaria, obteniendo como resultado el diseño de una malla curricular que responda a las actuales necesidades. Finalmente el capítulo cuatro trata sobre conclusiones y recomendaciones.

Incidencia de las transferencias de remesas que se realizan a través de la Cooperativa Jardín Azuayo, en la expansión y democratización del crédito en la provincia del Azuay durante el período 2008-200|4

Históricamente, en el Ecuador, la Provincia del Azuay es la de mayor experiencia emigratoria hacia el exterior y la que se ha beneficiado de importantes flujos de remesas, mismas que se incrementaron notablementecon la emigración provocada por la crisis económica de finales de la década de los noventa, llegando a representar en el año 2014 USD$ 540 millones de dólares. Esto, sumado a la desconfianza en el sector bancario, generó el nacimiento y crecimiento de muchas Cooperativas de Ahorro y Crédito como es el caso de Jardín Azuayo, que se constituyó en el año 1993 a raíz del desastre de la Josefina. Además, las remesas que se transfieren a través de las cooperativas tienen un notable incremento, contribuyendo los aspectos mencionados a la expansión y democratización del crédito, y al desarrollo de la provincia. En la presente investigación se utilizó información secundaria, proveniente de la Superintendencia de Bancos y Seguros, Superintendencia de Economía Popular y Solidaria, Banco Central del Ecuador, Instituto Nacional de Estadísticas y Censos, Cooperativa de Ahorro y Crédito Jardín Azuayo, entre otros. Además se trabajó con una muestra de créditos concedidos por la Cooperativa Jardín Azuayo. Los resultados obtenidos permiten visualizar la expansión democratización del crédito yel verdadero destino de éste y proporcionan los elementos para el establecimiento de políticas que permitan el apoyo a las Cooperativas y a los sectores que requieren el financiamiento, especialmente para fines productivos.

Tributos indiretos na cadeia produtiva do camarão

The state of Rio Grande do Norte counts with a relevant potential in the shrimp farming supply chain. In the larviculture step the state responds for more than half of the national production. In the farming step it is the second largest producer. In the industrial step, its industries have almost 40% of the shrimp processing capacity of the northeast of Brazil. However, this country has the highest tax rate comparing with the main shrimp producer countries. Considering the influence of taxes in the competition among companies, the main goal of this research is to analyze the impact of indirect taxes in the above steps of the supply chain. To achieve it, it will be used the data of the 2011 Census of the Shrimp Farming and it will be applied the Herfindahl-Hirschman Index to identify the market form of those steps. In order to contribute with the characterization of the supply chain, CEO´s of farms and industries will be interviewed. The price-elasticity of the shrimp larvae, the in natura shrimp and the processed shrimp will be analyzed in order to verify the possibility that each one of those three steps has to pass-through the onus of the end of benefit over the ICMS. The data analysis shows that the larviculture step functions as a duopoly and, facing the end of that benefit, it will be able to pass-through most its onus to the farming step. On the other hand, this step functions similar to a perfect competing market, which diminishes its capacity to pass-through that onus to the processing step. This step operates as oligopoly with a lower concentration than the larviculture step but, due to the fact that it faces an oligopsony, it will end up assuming most of that onus, which will cause a decrease in the amount of processed shrimp. It is concluded that the end of that benefit would impact negatively, in this state, the supply chain at all, but mainly the farming and the industrial steps

La implicación del docente en el trabajo fin de grado: responsabilidades y reconocimiento académico

El presente trabajo analiza el Trabajo Fin de Grado como asignatura obligatoria del último curso del Grado. Lo hace desde la perspectiva descriptiva y crítica pero centrada en la experiencia de la Facultad de Derecho de la Universidad Complutense de Madrid y más en concreto del Departamento de Derecho constitucional, ya que cada experiencia es única. De los muchos aspectos susceptibles de análisis se incide de manera especial en las responsabilidades del Tutor/docente de esta asignatura TFG y en el reconocimiento académico que otorga la Universidad a los profesores de la misma. Se utilizan como experiencias alternativas otras Facultades y se proponen sugerencias de cambio o mejora en el diseño del TFG.

A não cumulatividade do IPI na exportação de mercadorias nacionais sob a perspectiva da análise jurídica da política econômica : neutralidade da incidência tributária e efetiviade do creditamento

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Direito, Programa de Pós-Graduação Stricto Sensu em Direito, 2016.

Políticas de geração distribuída e sustentabilidade do sistema elétrico

Tese (doutorado)—Universidade de Brasília, Centro de Desenvolvimento Sustentável, 2015.

Credit application systems for investments in agriculture and livestock in rural areas in Latin America

La falta de recursos para mejorar los insumos y herramientas es causa fundamental de la falta de seguridad alimentaria, según las familias y organizaciones entrevistadas en las Comunidades Marginadas y Aisladas (CMA) en América Latina. Las familias que viven en este tipo de comunidades acceden a los insumos adecuados bien a través de la donación, o a través del crédito. La condición de marginación y aislamiento invita a optar por el crédito, al volverse imprescindible el contar con intervenciones sostenibles por la poca atención que este tipo de comunidades recibe de las autoridades públicas y la cooperación al desarrollo. De entre las metodologías para acceder a los créditos en las CMA destacan las líneas de crédito, los Programas de Grupos Solidarios (PGSs), o las Estructuras Financieras Locales (EFLs) o bancos comunales. Tras el análisis realizado en este artículo, se concluye que las EFLs o bancos comunales son la metodología capaz de arrojar mejores resultados.

Historia de la dirección escénica en España: Miguel Narros

The year 2013 saw the passing of Miguel Narros, one of the most outstanding men of theatre of recent decades, and a creator to whom we remain in debt today. His extensive legacy deserves a special place in our memory and stands as a subject of study of the keenest interest, in view of the increasing amount of research being done on the discipline of stage direction. The objective of the thesis being presented is to provide an overview of Narros’ work, so as to draw conclusions related to the situation of theatre in Spain throughout the second half of the twentieth century and in the early twenty-first century and to elucidate the director’s poetic conception and a theory of his stage practice. The thesis has focused on the director’s biography —in which work and personal life are closely intertwined—, the artistic and technical credits and dates of his stage productions, the compiling and summarising of a number of reviews in the press, the classification and discussion of the different historical and literary periods dealt with by the director, as well as the poetics of his theatre (his points of reference, his conception as stage director —form and content— and his position on the elements that make up a stage production). Also attached is a selection of photographs of more than half of his stagings (in addition to some of the director himself) which are testimony to his creation and a reflection of a number of the characteristics of his theatre. The study —based on information from the written press, public and private archives (which provided everything from photographs to handbills) and a number of personal interviews, among other sources— reveals a professional whose work transformed, enriched and consolidated the Spanish stage. Indeed, Spanish theatre simply cannot be understood without taking into account Miguel Narros. Narros worked as an actor and immersed himself in the teachings of the figures that populated the theatre world of the mid-twentieth century, such as Jardiel Poncela, Elvira Noriega, José María Rodero, Carmen Seco and, above all, Luis Escobar...

Study of the impact federated erubrics on assessing competences in the practicum

Presentation Research of the Practicum and externships has a long history and involves important aspects for analysis. For example, the recent changes taking place in university grades allot more credits to the Practicum course in all grades, and the Company-University collaboration has exposed the need to study in new learning environments. The rise of ICT practices like ePortfolios, which require technological solutions and methods supported by experimentation, study and research, require particular examination due to the dynamic momentum of technological innovation. Tutoring the Practicum and externships requires remote monitoring and communication using ePortfolios, and competence-based assessment and students’ requirement to provide evidence of learning require the best tutoring methods available with ePortfolios. Among the elements of ePortfolios, eRubrics emerge as a tool for design, communication and competence-assessment. This project aims to consolidate a research line on eRubrics, already undertaken by another project -I+D+i [EDU2010-15432]- in order to expand the network of researchers and Centres of Excellence in Spain and other countries: Harvard University in USA, University of Cologne in Germany, University of Colima in Mexico, Federal University of Parana, University of Santa Catarina in Brasil, and Stockholm University in Sweden(1). This new project [EDU2013-41974-P](2) examines the impact of eRubrics on tutoring and on assessing the Practicum course and externships. Through technology, distance tutoring grants an extra dimension to human communication. New forms of teaching with technological mediation are on the rise and are highly valuable, not only for formal education but especially in both public and private sectors of non-formal education, such as occupational training, unemployed education and public servant training. Objectives Obj. 1. To analyse models of technology used in assessing learning in the Practicum of all grades at Spanish Faculties of Education. Obj. 2. To study models of learning assessment measured by eRubrics in the Practicum. Obj. 3. To analyse communication through eRubrics between students and their tutors at university and practice centres, focusing on students’ understanding of competences and evidences to be assessed in the Practicum. Obj. 4. To design assessment services and products, in order to federate companies and practice centres with training institutions. Among many other features, it has the following functions CoRubric(3) 1. The possibility to assess people, products or services by using rubrics. 2. Ipsative assessment. 3. Designing fully flexible rubrics. 4. Drafting reports and exporting results from eRubrics in a project. 5. Students and teachers talk about the evaluation and application of the criteria Methodology, Methods, Research Instruments or Sources Used The project will use techniques to collect and analyse data from two methodological approaches: 1. In order to meet the first objective, we suggest an initial exploratory descriptive study (Buendía Eisman, Colás Bravo & Hernández Pina, 1998), which involves conducting interviews with Practicum coordinators from all educational grades across Spain, as well as analysing the contents of the teaching guides used in all educational grades across Spain. 55 academic managers were interviewed from about 10 faculties of education in public universities in Spain (20%), and course guides 376 universities from 36 public institutions in Spain (72%) are analyzed. 2. In order to satisfy the second objective, 7 universities have been selected to implement the project two instruments aimed at tutors practice centers and tutors of the faculty. All instruments for collecting data were validated by experts using the Delphi method. The selection of experts had three aspects: years of professional experience, number and quality of publications in the field (Practicum, Educational Technology and Teacher Training), and self-rating of their knowledge. The resulting data was calculated using the Coefficient of Competence (Kcomp) (Martínez, Zúñiga, Sala & Meléndez, 2012). Results in all cases showed an average experience of more than 0.09 points. The two instruments of the first objective were validated during the first half of 2014-15 year, data collected during the second half. And the second objective during the first half of 2015-16 year and data collection for the second half. The set of four instruments (two for each objective 1 and 2) have the same dimensions as each of the sources (Coordinators, course guides, tutors of practice centers and faculty) as they were: a. Institution-Organization, b. Nature of internships, c. Relationship between agents, d. Management Practicum, e. Assessment. F. Technological support, g. Training and h. Assessment Ethics. Conclusions, Expected Outcomes or Findings The first results respond to Objective 1, where we find different conclusions depending on each of the six dimensions. In the case of internal regulations governing the organization and structure of the practicum, we note that most traditional degrees (Elementary and Primary grades) share common internal rules, in particular development methodology and criteria against other grades (Pedagogy and Social Education ). It is also true that the centers of practices in last cases are very different from each other and can be a public institution, a school, a company, a museum, etc. The memory with a 56.34% and 43.67% daily activities are more demands on students in all degrees, Lesson plans 28.18% 19.72% Portfolio 26.7% Didactic units and Others 32,4%. The technical support has been mainly used the platform of the University 47.89% and 57.75% Email, followed by other services and tools 9.86% and rubric platforms 1.41%. The assessment criteria are divided between formal aspects of 12.38%, Written expresión 12.38%, treatment of the subject 14.45%, methodological rigor of work 10.32%, and Level of argument Clarity and relevance of conclusions 10.32%. In general terms, we could say that there is a trend and debate between formative assessment against a accreditation. It has not yet had sufficient time to further study and confront other dimensions and sources of information. We hope to provide more analysis and conclusions in the conference date.

PNAES : uma análise da implementação da política de assistência estudantil no Instituto Federal de Educação, Ciência e Tecnologia de Brasília

Dissertação (mestrado)—Universidade de Brasília, Faculdade UnB Planaltina, Programa de Pós-Graduação em Gestão Pública, Mestrado Profissional em Gestão Pública, 2016.

Propuesta de un análisis metafórico-poético en una novela de ciencia ficción: 2001, una odisea del espacio

The aim of this doctoral thesis is to analyse both the text (production) and the set of cognition processes which facilitate the understanding of a masterpiece of Science Fiction: 2001, A Space Odyssey from a new perspective. Unlike other literary theories, texts in cognitive poetics (i.e. Structuralism, Generative Linguistics, Literary Criticism) are projected on the readerś minds by means of cognitive procedures. Cognitive poetics uses tools of cognitive science in order to understand literature (and in this particular case, Science Fiction). This has lead to a great change in our understanding of texts, literary and otherwise. This literary analysis was carried out on the Science Fiction genre based on the assumptions of cognitive poetics. Due to the peculiar kind of subjects touched upon by this genre, it has been theorised that the type of metaphor used for both its creation and style are rather different from other genres. Science Fiction coincides with other genres of writing in that it contains its own specific ways of providing language with a meaning while making it so innovative that many literary theories point out that it is written differently or that it is necessary to possess single reading codes in order to be fully understood. The methodology used for this thesis required a metaphorical basic and poetic conceptual analysis according to the poetical metaphor theory developed by Lakoff and Turner (1989). The aim of this metaphorical study is to analyse the basic and conceptual structure of 2001, A Space Odyssey by A. C. Clarke. The parameters of literary conceptualization of Science Fiction established by Peter Stockwell in his Poetics of Science Fiction (2000) were also applied in order to analyse this novel. The ICMs (Idealised Cognitive Models) were then examined to determine the presence of isomorphism related to the production level...

Iowa Finance Authority Low-Income Housing Tax Credit Program 2007 Qualified Allocation Plan, April 3, 2008

As the Housing Credit Agency responsible for allocating Tax Credits in the State of Iowa, IFA must adopt a written Qualified Allocation Plan (QAP). The purpose of the QAP is to set forth the criteria that IFA will use in evaluating and monitoring Projects submitted to it by the Developer/Ownership Entity for consideration in making an allocation of Tax Credits. The Governor must approve the QAP after the public has had the opportunity to comment through a public hearing.

Iowa Finance Authority Low-Income Housing Tax Credit Program 2008 Qualified Allocation Plan, June 14, 2007

As the Housing Credit Agency responsible for allocating Tax Credits in the State of Iowa, IFA must adopt a written Qualified Allocation Plan (QAP). The purpose of the QAP is to set forth the criteria that IFA will use in evaluating and monitoring Projects submitted to it by the Developer/Ownership Entity for consideration in making an allocation of Tax Credits. The Governor must approve the QAP after the public has had the opportunity to comment through a public hearing.