Harinera La Montserrat (1898-1936). Aproximación a la historia empresial de los Ensesa de Girona (c. 1880-c. 1989)

Després d'esbossar la trajectòria del grup empresarial dels Ensesa (la farinera, la metal·lúrgica Batlle, Solés i Cia, el Garatge Callicó, Indústries Químiques Tartàriques, la ciutat-jardí de S'Agaró, Suberolita, etc), la recerca s'orienta especialment cap a l'estudi del sistema d'informació comptable de "La Montserrat", que posa en relleu les característiques econòmiques, financeres i patrimonials de l'empresa. Des del principi, les activitats empresarials dels Ensesa tenen dimensions catalanes, espanyoles i internacionals, que s'amplien i diversifiquen molt ràpidament durant el primer terç del segle XX, en especial amb "els Químics" i la zona residencial de S'Agaró, on conflueixen la burgesia de Girona, Barcelona i el turisme de luxe. La seva adscripció a la burgesia catalanista sembla ser precisament el motiu de l'expedient de Responsabilitats Polítiques que els varen incoar al 1939-1940, però, absolts, recuperen les propietats que els havien estat col·lectivitzades durant la guerra civil, fins que a principis dels anys vuitanta procedeixen a la liquidació i venda de les indústries del grup empresarial.

Green noise or green value? Measuring the effects of environmental certification on office values

This study investigates the price effects of environmental certification on commercial real estate assets. It is argued that there are likely to be three main drivers of price differences between certified and noncertified buildings. These are additional occupier benefits, lower holding costs for investors and a lower risk premium. Drawing upon the CoStar database of U.S. commercial real estate assets, hedonic regression analysis is used to measure the effect of certification on both rent and price. The results suggest that, compared to buildings in the same submarkets, eco-certified buildings have both a rental and sale price premium.

Farmers' willingness to pay for agricultural extension service: evidence from Nigeria

The study was undertaken to investigate how willing would farmers be to pay for agricultural extension service in Nigeria. A multistage random sampling technique was used to select 268 respondents. Results showed that most farmers (95.1 per cent) were willing to pay for improved extension service as long as the service remained relevant to their needs. Farmers were willing to pay N1000 annually as their own share of the service cost. The most important factors that influenced farmers’ willingness to pay were states of origin, items originally paid for, major occupation, minor occupation, number of years in school and sale of farm produce.

Measuring European property investment performance: comparing different approaches

Purpose – Price indices for commercial real estate markets are difficult to construct because assets are heterogeneous, they are spatially dispersed and they are infrequently traded. Appraisal-based indices are one response to these problems, but may understate volatility or fail to capture turning points in a timely manner. This paper estimates “transaction linked indices” for major European markets to see whether these offer a different perspective on market performance. The paper aims to discuss these issues. Design/methodology/approach – The assessed value method is used to construct the indices. This has been recently applied to commercial real estate datasets in the USA and UK. The underlying data comprise appraisals and sale prices for assets monitored by Investment Property Databank (IPD). The indices are compared to appraisal-based series for the countries concerned for Q4 2001 to Q4 2012. Findings – Transaction linked indices show stronger growth and sharper declines over the course of the cycle, but they do not notably lead their appraisal-based counterparts. They are typically two to four times more volatile. Research limitations/implications – Only country-level indicators can be constructed in many cases owing to low trading volumes in the period studied, and this same issue prevented sample selection bias from being analysed in depth. Originality/value – Discussion of the utility of transaction-based price indicators is extended to European commercial real estate markets. The indicators offer alternative estimates of real estate market volatility that may be useful in asset allocation and risk modelling, including in a regulatory context.

"Selling/Buying"

The article belongs to the field of lexical semantics studies, associated with describing the Russian linguistic world-image. The work focuses on the universal situation of purchase and sale as reflected in the Russian language.

The Concept of ’Selling/Buying’ in the Russian Linguistic Picture of the World : from standard to sub-standard

The thesis belongs to the field of lexical semantics studies, associated with describing the Russian linguistic world-image. The research focuses on the universal situation of purchase and sale as reflected in the Russian lexical standard and sub-standard. The work deals also with subjects related to the sphere of social linguistics: the social stratification of the language, the structure of sub-standard, etc. The thesis is a contribution to the description of the Russian linguistic world-image as well as to the further elaboration of the conceptional analysis method. The results are applicable in teaching Russian as a foreign language, particularly in lexis and Russian culture and mentality studies.

Um estudo sobre o nível de evidenciação nas demonstrações financeiras em casos de combinações de negócios no Brasil nos anos de 2010 e 2011

Este estudo de natureza qualitativa busca por meio de uma pesquisa exploratória e descritiva analisar se as divulgações nas notas explicativas de Combinação de Negócios, transações de aquisições e vendas de empresas, estão em conformidade com os requisitos normativos de divulgação de informações do CPC 15 (R1) – Combinação de Negócios, inspirado nas normas contábeis internacionais, notadamente o IFRS 3 (R) - Business Combinations. Utilizaram-se informações sobre transações ocorridas nos anos de 2010 e 2011, envolvendo empresas brasileiras de capital aberto, cujas informações financeiras são divulgadas trimestralmente ou anualmente. O primeiro fator que torna a pesquisa relevante é que o tema Combinação de Negócios tem se tornado cada vez relevante devido ao aumento do número de transações de aquisição entre empresas no Brasil e do aumento do valor das transações globalmente. O segundo fator é que com o advento da lei 11.638/07, alterada pela lei 11.941/08, determinou-se que o Brasil deve ter suas normas contábeis convergidas para os padrões do International Financial Report Standards (IFRS) até o final de 2010.

A qualificadora “no melhor conhecimento” em contratos de compra e venda de participação societária

As operações de compra e venda de participação societária seguem no Brasil um modelo importado do direito estrangeiro. Dentre diversos institutos importados, existem as cláusulas de declarações e garantias e suas qualificadoras. O objetivo do presente trabalho é examinar a validade da qualificadora “no melhor conhecimento” no ordenamento jurídico brasileiro e sua eficácia dentro dos limites impostos por esse ordenamento. Busca-se, para tanto, analisar o conceito da qualificadora em seu sistema originário, a Common Law, e posteriormente trazer a discussão para o ambiente jurídico do ordenamento brasileiro, propiciando a conclusão que a validade da inserção da cláusula decorre do princípio da autonomia privada, mas está limitada pelos valores trazidos pelo princípio da boa-fé objetiva e seus deveres relacionados. Uma vez verificada a validade do instituto jurídico no ordenamento brasileiro, sua eficácia está relacionada à alocação de responsabilidade entre partes sobre o conhecimento e as consequências dessa alocação.

Terrenos de marinha: terras públicas com função social? um estudo da orla marítima de natal

This work has as its theme the social function of terrenos de marinha. Theresearch universe is the terrenos de marinha of Natal coastline, focusing on thefulfillment of its social function. Prescribed by law since the colonial period with thepurpose of protecting the coast and free movement of people and goods, theywere swathes of land not available to private use by individuals. With the transitionfrom the allotments system to the purchase and sale, regard to land access,crystallized with the creation of the Land Law in the nineteenth century, the land isheld as merchandise and terrenos de marinha, following this logic, also acquireexchange value and become capable of enjoyment by private individuals, with thecondition of tax payments to the state. This is seen until the twentieth century,when in 1988, primarily because of the Federal Constitution promulgation, begins anew cycle when is possible to use on terrenos de marinha the principle of thesocial function of property. From this perspective this study aims to identify thesocial function of terrenos de marinha in Natal, focusing on the public destinationand the use value of the city coastline. To this end, it was made a data collection inthe on-line information system of the Federal Heritage Department of Rio Grandedo Norte (SPU / RN) and in the terrenos de marinha areas, in order to find out ifthey had public or private use, or if they were empty lots, as well as if thepopulation access to the shore exist. Interviews with managers of the SPU weremade. The empirical study showed that the social function of terrenos de marinhain the city of Natal still didn´t happen, considering the constant existence of vacantlots in their areas, the lack of access in significant portions of the coastline and thereduced areas directed to common use along the coastline, minimizing its potentialof enjoyment by the population. It concludes by pointing to the existence of a newtransition phase on the terrenos de marinha, in witch, gradually, come up lawprovisions in the legal system and public policies to expand the purely taxcollection function attributed to this land for two centuries. In this direction, thesocial function of terrenos de marinha is embodied in concomitant adjustment ofthe tax collection function and the rescue of coastline use value, national heritageand a place for sociability and social relations development

A etnomatemática em uma cerâmica da região do Seridó/RN

This work has as objective to describe mathematical knowledge used as tools in the manufacture and marketing of tiles of red ceramic by potters of the Currais Novos village/ RN, located 250 km from the capital of Rio Grande do Norte. For us to reach our objective, we rely on conceptions ambrosianas of Ethnomatematics, besides of the qualitative research in an ethnographic approach. In the empirical part of the research, that went it accomplishes in the period from 2009 to 2012 in the Currais Novos Village, we support the following tools for data collection, semi-structured interviews, field diary, photographs, audio recordings and participant observations. In the analysis of the collected data, we can conclude that there are mathematical knowledge in the management of manufacture and marketing of tiles, often different from the academic mathematics, mainly in the wood cube, on cube of the clays, in the handler with the measures time, the count method , in the arrangement of tiles, in the preparation of the ceramic mass and sale of tiles. Theses knowledge were described and analyzed in the light of the theoretical Ethnomatematics, also supported in official documents, such as Parameters Nacional Curriculares. The analyzes of these knowledge generated subsidies for elaboration of an educational product - a proposal of didactic sequence destined to the Teaching of Mathematics in Elementary and Middle levels for the community schools and region, this proposal is in the Appendix to this work

A biotecnologia vegetal como alternativa para a cotonicultura familiar sustentável

This paper aims to describe the familiar cotton culture in the districts of Tangará and Triunfo Potiguar, located in the state of Rio Grande do Norte. It relates specific problems that small cotton agriculturists face in the cotton production and sale as well as their perception in relation to public policies that have been put into practice in these districts. The research revealed soils with potentiality for the cotton culture, but that are not being cultivated for anything else but subsistence, not being able to become productive, specifically through the cotton culture. That activity should be practiced so that it preserves the environment and the familiar farmers themselves, since it was verified they are constant1y exposed to health problems due to insecticides use. In what refers to fomentation policies it was observed that bureaucracy delays the liberation of the money destined to production, seeds delivery and other actions related to production and commercialization. Some procedures such as information and training about productivity development and attention with the environrnent and infrastructure are recommended. The results indicate lack of investments, rural credit and technical help, main1y in Triunfo Potiguar. There is unanimity, from the rural farmers of that district in what refers to the desire of improving the production and remaining in that activity. In this sense, the contribution of this research for the most appropriate culture production can be materialized through the technique of tissue's culture, aimed at obtaining plants that are resistant to diseases. The data indicated that the hormonal supplementations used induced regenerative calluses making in vitro morphogenesis possible in alI tested varieties. The use of the activated coal antioxidant was efficient, reducing oxidation, however not suppressing it. The results lead to an opportunity for the familiar tàrmers from Rio Grande do Norte enlarge the cotton culture, because to obtain plants that are resistant to diseases implies in insecticides reduction, propitiating smaller impact to the atmosphere and less cost

Production structure of the services sector in countries at different development levels

Includes bibliography

Influência do mercado na adoção de tecnologias e viabilidade econômica da cultura do tomate de mesa, município de Bragança Paulista - SP

Pós-graduação em Agronomia (Energia na Agricultura) - FCA

Tradução juramentada de contratos de compra e venda

Pós-graduação em Estudos Linguísticos - IBILCE

Sistema inteligente para previsão de carga multinodal em sistemas elétricos de potência

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)