779 resultados para Taxation and government property
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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The sampling scheme is essential in the investigation of the spatial variability of soil properties in Soil Science studies. The high costs of sampling schemes optimized with additional sampling points for each physical and chemical soil property, prevent their use in precision agriculture. The purpose of this study was to obtain an optimal sampling scheme for physical and chemical property sets and investigate its effect on the quality of soil sampling. Soil was sampled on a 42-ha area, with 206 geo-referenced points arranged in a regular grid spaced 50 m from each other, in a depth range of 0.00-0.20 m. In order to obtain an optimal sampling scheme for every physical and chemical property, a sample grid, a medium-scale variogram and the extended Spatial Simulated Annealing (SSA) method were used to minimize kriging variance. The optimization procedure was validated by constructing maps of relative improvement comparing the sample configuration before and after the process. A greater concentration of recommended points in specific areas (NW-SE direction) was observed, which also reflects a greater estimate variance at these locations. The addition of optimal samples, for specific regions, increased the accuracy up to 2 % for chemical and 1 % for physical properties. The use of a sample grid and medium-scale variogram, as previous information for the conception of additional sampling schemes, was very promising to determine the locations of these additional points for all physical and chemical soil properties, enhancing the accuracy of kriging estimates of the physical-chemical properties.
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In Brazil, the large quantities of solid waste produced are out of step with public policies, technological developments, and government budgets for the division. In small municipalities, the common lack of technological knowledge and financial conditions for suitable waste disposal has resulted in a large number of illegal dumps. Therefore, small sanitary landfill facilities are working with simplified operations focusing on cost reduction and meeting the economic and technological standards of the city without endangering the environment or public health. Currently, this activity is regulated at a federal level although there is some uncertainty regarding the risk of soil and aquifer contamination as theses facilities do not employ liners. Thus, this work evaluates a small landfill to identify changes in soil and groundwater using geotechnical parameters, monitoring wells, and geophysical tests performed by electrical profiling. It is verified that based on current conditions, no contaminants have migrated via underground water aquifers, and overall no significant changes have occurred in the soil. It is concluded that, despite its simplicity, the method investigated is a viable alternative for the final disposal of municipal solid waste from small cities, especially in developing countries.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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In the 1960s occurred great changes in the general education and, specially in the mathematical teaching, throughout Brazil. Besides the Law Diretrizes e Bases for Education (law 4024/1961), such changes also was occurred by opposite educational movements. In one side, those ones that valorized the popular education and culture and, for the other side, the international agreements between universities and government organs, like SUDENE and MEC, with United States Agency for International Development (USAID). These agreements purposed the cultural alignment. In this article we will expose some of these agreements and their interference in two courses for teachers' education. These teachers taught mathematics for the elementary school, in Rio Grande do Norte.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Irrigation is vital to the economic activity of the west-central Great Plains. The crops grown, the distribution of center-pivot irrigation systems, and the basic transportation infrastructure is the same in northwest Kansas, northeast Colorado, and southwest Nebraska. But buyers of agricultural land face a different price for irrigated cropland in each of the states, even when the production characteristics of the land are similar. After accounting for factors like productivity and local property tax differences, we argue that it is the difference in water marketing rights between the three states that explains the price difference. The link between land values and water marketing rights is statistically developed by using Ordinary Least Squared (OLS) regression techniques. After adjusting for differences in property taxes, the analysis reveals that the implicit value of full water-marketing rights in the region is approximately $1,026 per acre. This valuation is within the range of estimates provided by other comparable studies across the country.
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In Brazil, the large quantities of solid waste produced are out of step with public policies, technological developments, and government budgets for the division. In small municipalities, the common lack of technological knowledge and financial conditions for suitable waste disposal has resulted in a large number of illegal dumps. Therefore, small sanitary landfill facilities are working with simplified operations focusing on cost reduction and meeting the economic and technological standards of the city without endangering the environment or public health. Currently, this activity is regulated at a federal level although there is some uncertainty regarding the risk of soil and aquifer contamination as theses facilities do not employ liners. Thus, this work evaluates a small landfill to identify changes in soil and groundwater using geotechnical parameters, monitoring wells, and geophysical tests performed by electrical profiling. It is verified that based on current conditions, no contaminants have migrated via underground water aquifers, and overall no significant changes have occurred in the soil. It is concluded that, despite its simplicity, the method investigated is a viable alternative for the final disposal of municipal solid waste from small cities, especially in developing countries.
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[EN] The Humboldt-09 cruise covered a narrow meridional band along the Chilean continental slope (44?23º S). Here we use physical and biochemical data from a long meridional section (4000 km) and three short zonal sections (100 km) to describe the distribution of the different water masses found in this region. Six water masses were identified: Subantarctic Water (SAAW), Summer Subantarctic Water (SSAW), Subtropical Water (STW), Equatorial Subsurface Water (ESSW), Antarctic Intermediate Water (AAIW), and Pacific Deep Water (PDW). For the first time, a novel set of source water mass properties (or water types) is introduced for SSAW, and nutrient and dissolved oxygen water types are proposed for all the water masses. Optimum multiparameter (OMP) analysis was used through an iterative process to obtain a sound definition of the water types that minimizes the residuals of the method. Both the classic OMP and the quasi-extended OMP models reproduced the data rather well. Finally, the spatial distribution of the different water masses was calculated with the quasi-extended OMP, which is not influenced by the respiration of organic matter. The distribution of the different water masses is presented over the meridional and zonal transects and in property-property diagrams. A smooth meridional transition from subantarctic to tropical and equatorial water masses is observed in this area. This transition takes place in surface, central, and intermediate waters over distances of the order of 1000 km. The meridional transition contrasts with the abrupt zonal changes found in the cross-slope direction, which are of comparable magnitude but over distances of the order of 100 km. Both AAIW and SAAW (fresh and well oxygenated) partially mix with the hypoxic ESSW and, therefore, play an important role in the ventilation of the southern part of the oxygen minimum zone.
13C NMR of a single molecule magnet: analysis of pseudocontact shifts and residual dipolar couplings
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Paramagnetic triple decker complexes of lanthanides are promising Single Molecule Magnets (SMMs), with many potential uses. Some of them show preferable relaxation behavior, which enables the recording of well resolved NMR spectra. These axially symmetric complexes are also strongly magnetically anisotropic, and this property can be described with the axial component of the magnetic susceptibility tensor, χa. For triple decker complexes with phthalocyanine based ligands, the Fermi˗contact contribution is small. Hence, together with the axial symmetry, the experimental chemical shifts in 1H and 13C NMR spectra can be modeled easily by considering pseudocontact and orbital shifts alone. This results in the determination of the χa value, which is also responsible for molecular alignment and consequently for the observation of residual dipolar couplings (RDCs). A detailed analysis of the experimental 1H-13C and 1H-1H couplings revealed that contributions from RDCs (positive and negative) and from dynamic frequency shifts (negative for all observed couplings) have to be considered. Whilst the pseudocontact shifts depend on the average positions of 1H and 13C nuclei relative to the lanthanide ions, the RDCs are related to the mobility of nuclei they correspond to. This phenomenon allows for the measurement of the internal mobility of the various groups in the SMMs.
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This work addresses the electronical properties of the superconductors UPd2Al3 and UNi2Al3 on the basis of thin film experiments. These isotructural compounds are ideal candiates to study the interplay of magnetism and superconductivity due to the differences of their magnetically ordered states, as well as the experimental evidence for a magnetic pairing mechanism in UPd2Al3. Epitaxial thin film samples of UPd2Al3 and UNi2Al3 were prepared using UHV Molecular Beam Epitaxy (MBE). For UPd2Al3, the change of the growth direction from the intrinsic (001) to epitaxial (100) was predicted and sucessfully demonstrated using LaAlO3 substrates cut in (110) direction. With optimized deposition process parameters for UPd2Al3 (100) on LaAlO3 (110) superconducting samples with critical temperatures up to Tc = 1.75K were obtained. UPd2Al3-AlOx-Ag mesa junctions with superconducting base electrode were prepared and shown to be in the tunneling regime. However, no signatures of a superconducting density of states were observed in the tunneling spectra. The resistive superconducting transition was probed for a possible dependence on the current direction. In contrast to UNi2Al3, the existence of such feature was excluded in UPd2Al3 (100) thin films. The second focus of this work is the dependence of the resisitive transition in UNi2Al3 (100) thin films on the current direction. The experimental fact that the resisitive transition occurs at slightly higher temperatures for I║a than for I║c can be explained within a model of two weakly coupled superconducting bands. Evidence is presented for the key assumption of the two-band model, namely that transport in and out of the ab-plane is generated on different, weakly coupled parts of the Fermi surface. Main indications are the angle dependence of the superconducting transition and the dependence of the upper critical field Bc2 on current and field orientation. Additionally, several possible alternative explanations for the directional splitting of the transition are excluded in this work. An origin due to scattering on crystal defects or impurities is ruled out, likewise a relation to ohmic heating or vortex dynamics. The shift of the transition temperature as function of the current density was found to behave as predicted by the Ginzburg-Landau theory for critical current depairing, which plays a significant role in the two-band model. In conclusion, the directional splitting of the resisitive transition has to be regarded an intrinsic and unique property of UNi2Al3 up to now. Therefore, UNi2Al3 is proposed as a role model for weakly coupled multiband superconductivity. Magnetoresistance in the normalconducting state was measured for UPd2Al3 and UNi2Al3. For UNi2Al3, a negative contribution was observed close to the antiferromagnetic ordering temperature TN only for I║a, which can be associated to reduced spin-disorder scattering. In agreement with previous results it is concluded that the magnetic moments have to be attributed to the same part of the Fermi surface which generates transport in the ab-plane.
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One of the current trends in governance and legal development in Russia is aimed at establishing a modern, efficient and internationally harmonised system of safeguards of human rights and civil liberties. A fairly recent addition to this system has been the institution of ombudsman as a public authority specialised in promoting and protecting human rights and civil liberties. The introduction of this institution as well as its formalisation at the constitutional and legislative levels has been increasingly relevant and important, as it raises the dealings between the state and the individual to a new level. As an independent public institution resolving conflicts between citizens and government authorities, the ombudsman makes steps, within the scope of his jurisdiction, to restitute individual rights, and helps to enhance the reputation of government. The present work describes and assesses the birth, development and institutionalization process of the Ombudsman Office in the Russian Federation, at federal and regional levels, with a particular emphasis on the role of international references and cooperation for institution building. Ombudsmen have done a magnificent job in demonstrating value with the resolution of individual and systemic complaints; subsequent improvements to government; and economic savings by mitigating litigation costs.
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The dissertation contains five parts: An introduction, three major chapters, and a short conclusion. The First Chapter starts from a survey and discussion of the studies on corporate law and financial development literature. The commonly used methods in these cross-sectional analyses are biased as legal origins are no longer valid instruments. Hence, the model uncertainty becomes a salient problem. The Bayesian Model Averaging algorithm is applied to test the robustness of empirical results in Djankov et al. (2008). The analysis finds that their constructed legal index is not robustly correlated with most of the various stock market outcome variables. The second Chapter looks into the effects of minority shareholders protection in corporate governance regime on entrepreneurs' ex ante incentives to undertake IPO. Most of the current literature focuses on the beneficial part of minority shareholder protection on valuation, while overlooks its private costs on entrepreneur's control. As a result, the entrepreneur trade-offs the costs of monitoring with the benefits of cheap sources of finance when minority shareholder protection improves. The theoretical predictions are empirically tested using panel data and GMM-sys estimator. The third Chapter investigates the corporate law and corporate governance reform in China. The corporate law in China regards shareholder control as the means to the ends of pursuing the interests of stakeholders, which is inefficient. The Chapter combines the recent development of theories of the firm, i.e., the team production theory and the property rights theory, to solve such problem. The enlightened shareholder value, which emphasizes on the long term valuation of the firm, should be adopted as objectives of listed firms. In addition, a move from the mandatory division of power between shareholder meeting and board meeting to the default regime, is proposed.
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Mapping the relevant principles and norms of international law, the paper discusses scientific evidence and identifies current legal foundations of climate change mitigation adaptation and communication in international environmental law, human rights protection and international trade regulation in WTO law. It briefly discusses the evolution and architecture of relevant multilateral environmental agreements, in particular the UN Framework Convention on Climate Change. It discusses the potential role of human rights in identifying pertinent goals and values of mitigation and adaptation and eventually turns to principles and rules of international trade regulation and investment protection which are likely to be of crucial importance should the advent of a new multilateral agreement fail to materialize. The economic and legal relevance of rules on tariffs, border tax adjustment and subsidies, services and intellectual property and investment law are discussed in relation to the production, supply and use of energy. Moreover, lessons from trade negotiations may be drawn for negotiations of future environmental instruments. The paper offers a survey of the main interacting areas of public international law and discusses the intricate interaction of all these components informing climate change mitigation, adaptation and communication in international law in light of an emerging doctrine of multilayered governance. It seeks to contribute to greater coherence of what today is highly fragmented and rarely discussed in an overall context. The paper argues that trade regulation will be of critical importance in assessing domestic policies and potential trade remedies offer powerful incentives for all nations alike to participate in a multilateral framework defining appropriate goals and principles.
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Today, crude oil remains a vital resource all around the world. This non-renewable resource powers countries worldwide. Besides serving as an energy source, crude oil is also the most important component for different world economies, especially in developing countries. Ecuador, a small member of the OPEC oil cartel, presents a case where its economy is oil dependent. A great percentage of the country¿s GDP and government¿s budget comes from oil revenues. Ecuador has always been a primary exporter of raw materials. In the last centuries, the country experienced three important economic booms: cacao, bananas, and, ultimately, crude oil. In this sense, the country has not been able to fully industrialize and begin to export manufactured goods, i.e., Ecuador suffers from the Dutch disease. The latter has deterred Ecuador from achieving broad-based economic development. Given crude oil¿s importance for the Ecuadorian economy, the government has always tried to influence the oil industry in search of profits and benefits. Therefore, this thesis, explores the question: how and to what extent have political interventions affected the oil industry in Ecuador from 1990 until March 2014? In general, this thesis establishes an economic history context during the last twenty-four years, attempting to research how political interventions have shaped Ecuador¿s oil industry and economy. In the analysis, it covers a period where political instability prevailed, until Rafael Correa became president. The thesis examines Ecuador¿s participation in OPEC, trying to find explanations as to why the country voluntarily left the organization in 1992, only to rejoin in 2007 when Correa rose to power. During the ¿Revolución Ciudadana¿ period, the thesis researches reforms to the Law of Hydrocarbons, variations in the relations with other nations, the controversy surrounding the YasunÃ-ITT oil block, and the ¿RefinerÃa del PacÃfico¿ construction. The thesis is an Industrial Organization detailed case study that analyzes, updates, and evaluates the intersection of economics and politics in Ecuador¿s crude oil industry during the last 24 years. In this sense I have consulted past theses, newspaper articles, books, and other published data about the petroleum industry, both from a global and Ecuadorian perspective. In addition to published sources, I was able to interview sociologists, public figures, history and economics academics, and other experts, accessing unique unpublished data about Ecuador¿s oil industry. I made an effort to collect information that shows the private and public side of the industry, i.e., from government-related and independent sources. I attempted to remain as objective as possible to make conclusions about the appropriate Industrial Organization policy for Ecuador¿s oil industry, addressing the issue from an economic, social, political, and environmental point of view. I found how Ecuador¿s political instability caused public policy to fail, molding the conduct and market structure of the crude oil industry. Throughout history, developed nations have benefited from low oil prices, but things shifted since oil prices began to rise, which is more beneficial for the developing nations that actually possess and produce the raw material. Nevertheless, Ecuador, a victim of the Dutch disease due to its heavy reliance on crude oil as a primary product, has not achieved broad-based development.