Made available in DSpace on 2017-07-10T14:38:29Z (GMT). No. of bitstreams: 1 Liliane - corrigida.pdf: 1735621 bytes, checksum: 9e277642042840851fc3ac2d9dacd470 (MD5) Previous issue date: 2015-02-23 / Fundação Araucária / This work aimed to evaluate the influence of the riparian vegetation of Santa Maria Biodiversity Corridor on the structure and composition of the phytoplankton community, comparing two streams with different levels of riparian preservation: Apepu stream and Tenente João Gualberto stream. Samples were monthly collected, between September 2012 and August 2013. As a result, 371 taxa were identified, mainly benthic and periphytic taxa, belonging to the Classes Diatomeae and Euglenophyceae. An increase in the features density and species richness was observed from the Apepu stream (greater riparian bank) to the Tenente João Gualberto stream (smaller riparian bank. This fact may have been influenced by the shading caused by the riparian forest of station 1, since the nutrients concentrations of both environments were practically the same. However, despite showing lower values in the ecological attributes, Apepu stream presented a greater stability in the features and structure of the phytoplanktonic community during the study period. Besides, the greater equitability and similarity found in the first station indicate a greater homogeneity, when compared to Tenente João Gualberto stream. In summary, it was possible to demonstrate the importance of the riparian vegetation of Santa Maria Biodiversity Corridor for the stability of the phytoplanktonic community. / Este trabalho objetivou avaliar a influência da vegetação ciliar do Corredor de Biodiversidade Santa Maria na composição e estrutura da comunidade fitoplanctônica, comparando-se dois riachos com diferentes níveis de preservação ciliar: riacho Apepu (25º30'40.5"S 54º20'31.9"W) e Tenente João Gualberto (25º28'36.3"S 54º19'40.9"W). Amostras foram coletadas mensalmente, entre setembro de 2012 e agosto de 2013. Foram identificados 371 táxons, principalmente táxons bentônicos e perifíticos das classes Diatomeae e Euglenophyceae. Foi observado um aumento dos atributos densidade e riqueza de espécies a partir da estação com maior margem ripária (Apepu) para a estação com menor margem ripária (Tenente João Gualberto). Este fato pode ter sido influenciado pelo sombreamento causado pela mata ciliar na primeira estação, já que as concentrações de nutrientes foram pouco diferentes entre os ambientes estudados. No entanto, apesar de apresentar menores valores nos atributos ecológicos, o riacho Apepu apresentou maior estabilidade na estrutura e atributos da comunidade fitoplanctônica durante o período de estudo. Além disto, a maior equitabilidade e semelhança observadas neste estação, indicam maior homogeneidade, quando comparada com o riacho Tenente João Gualberto. Em síntese, foi possível demonstrar a importância da vegetação ripária do Corredor de Biodiversidade Santa Maria para a estabilidade da comunidade fitoplanctônica.

La thèse montre qu'il est possible de mieux concilier la conservation des forêts et le développement des agricultures familiales en recherchant des bases pour l'action, non pas dans la configuration des ressources à protéger, mais dans les logiques d'occupation de l'espace par l'agriculture et les processus de développement associés qui peuvent être compatibles avec la conservation. L'hypothèse testée est qu'un aménagement intégré des territoires locaux constitue une approche qui permet de répondre à cet objectif. Aborder la question de l'ancrage territorial des capacités d'adaptation des exploitations agricoles avec des outils et concepts de l'agronomie des territoires a permis de proposer une représentation dynamique des relations entre activités agricoles et enjeux de conservation, mais aussi d'identifier les différents niveaux d'organisation à prendre en compte pour concevoir cet aménagement. L'itinéraire méthodologique fondé sur une modélisation spatiale a également permis de mettre en œuvre une recherche participative pour valider les résultats obtenus et mobiliser les acteurs locaux et régionaux dans une réflexion collective sur les enjeux d'aménagement. Le cadre d'analyse élaboré pourrait être utile pour toute autre recherche s'intéressant aux interactions entre des mesures environnementales et la durabilité des agricultures familiales.

Gateway communities are the towns, cities, and communities that border public lands such as national and state parks, wildlife refuges, forests, historic sites, wilderness areas, national forests, and other public lands. They offer scenic beauty and a high quality of life that attracts millions of Americans looking to escape traffic congestion, fast tempo and uniformity of cities and suburbs. Gateway communities provide food, lodging, and business for Americans on their way to public lands. They serve as portals to public lands and therefore play an important role in defining the park, forest, or wilderness experience for many visitors. Their beauty, high quality of life, and economic benefits do not come easy. Gateway communities face challenges related to managing growth and development, providing economic prosperity, and preserving their character and sense of place. Parksville, TN is located in extreme southeast Tennessee and is a gateway community to the Cherokee National Forest and the Ocoee River, one of the premier whitewater rivers in the eastern United States. Many rural gateway communities, like Parksville, lack planning and growth strategies. For this reason, among others, they are particularly vulnerable to haphazard growth and development that threaten their economic potential as well as their character and sense of place. The struggles, problems, opportunities, and solutions for gateway communities are explored in this thesis to determine planning and design mechanisms applicable to Parksville. The product of this thesis is a master plan for growth and development as well as conservation and preservation. Embedded in the plan are strategies and mechanisms to build upon and improve the local economy and safeguard natural, cultural, and historic resources. “Proactive Stewardship Planning” is suggested as a useful term to accomplish these ideals.

Bakgrund och problem: IAS 19 genomgår en ny förändring då en av redovisningsmetoderna för aktuariella vinster och förluster avskaffas. Korridormetoden, som fungerar som en utjämningsmekanism är den mest frekvent tillämpade metoden av stora börsnoterade bolag i Sverige. Avskaffningen av metoden väntas få effekter på dessa företags finansiella ställning då företag 2013 kommer tvingas ta fram sina oredovisade aktuariella förluster och redovisa dessa i sin helhet. Syfte: Syftet med uppsatsen är att studera berörda aktörers uppfattning om nya IAS 19 som träder i kraft 2013 samt vilken påverkan den förväntas ha på börsnoterade företag som idag tillämpar korridormetoden. Metod: Genom intervjuer inhämtade vi material av kvalitativ natur. Data av denna karaktär är bäst lämpad för vår studie då vi vill undersöka inställningar till en förändring som ännu inte har trätt i kraft och som kommer beröra företags finansiella rapportering. Resultat och slutsats: Kritiken från två av de tillfrågade gällande korridormetoden rör inte den utjämningsmekanism som finns, utan snarare att metoden inte har genomfört sitt syfte som man upptäckt på senare år.  Detta har i sin tur lett till att företag samlat på sig stora aktuariella förluster i samband med sina pensionsåtaganden. Då IAS 19 har krävt flera omarbetningar och den senaste modifieringen av standarden kan ses som en tillfällig lösning tills att man kommer fram till en metod som speglar skulden på ett mer korrekt sätt. Borttagandet av korridormetoden har enligt respondenterna fler fördelar än nackdelar vilket för pensionsredovisningen vidare i utvecklingen. Dock medger alla respondenter att komplexiteten fortfarande är för bred för att IAS 19 inte ska kräva ännu mera omarbetning. Vi ser ännu inte att problemen med pensionsredovisningen är nära att nå sitt slut. Respondenternas attityder kring problemet är att en förenkling eftersträvas men vägledning som leder till lösning på problemet är ännu mer avlägset. Ingen av våra respondenter har framfört att borttagandet av korridormetoden är självaste lösningen på problemet. Förslag till vidare forskning: Vi skulle tycka det vore intressant om man undersökte efter övergången till en av de andra två metoderna för att mäta de effekter som slopandet av korridormetoden medförde. Hur stora aktuariella förluster fick företag inom Large Cap? / Background to problem: IAS 19, is undergoing a new change when one of the accounting methods to actuarial gains and losses is eliminated. The corridor method, which acts as a clearing mechanism is the most frequently applied method of large listed companies. Abolishment of the method is expected to have an impact on their financial position starting in the year 2013. Companies are forced to report its unrecognized actuarial losses and account these entirely. Purpose: The purpose of this thesis is to study the actors' perception of the new IAS 19 which comes into force in 2013 and the expected impact on the large listed companies applying the corridor method at present. Methodology: We acquired materials of a qualitative nature through interviews. Data of this nature is best suited for our study because we want to examine the settings for a change that has not yet entered into force and is expected to affect the company’s financial reporting. Conclusions: The criticism from two of the surveyed does not concern the meaning of the standard IAS 19 parse, but rather that the method has not fulfilled its purpose as exposed in recent years. This has in turn led to accumulated actuarial losses related to its pension commitments.IAS 19 has required several revisions, and the latest modification of the standard can be viewed as a temporary solution until a method that reflects the debt in a more accurate way is achieved. Removal of the corridor method, according to respondents, has more advantages than disadvantages which leads the pension accounting further in development. However, all respondents admit that the complexity is still too wide for IAS 19, and will require more adjustments. We do not see that the problems with pension accounting are close to reaching its end. Respondents' attitudes to the problem are that the simplification is needed, but guidance that leads to the solution of the problem is even more remote. None of our respondents have said that the removal of the corridor approach is the solution to the major problem of pension accounting. Suggestions for further research: We would find it interesting if a study is made after the transition to one of the other two methods, measuring the impact of the abolition of the corridor approach. How large actuarial losses were companies in the large-cap hit of?

published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

In this research, several improvements to the European Union Emissions Trading System (EU ETS) were analysed. The EU ETS is a market for emission allowances and the European Union's main instrument for reducing greenhouse gas emissions (of which CO2 is the main component). However, the CO2 allowance price in this market has been highly volatile and generally too low to stimulate significant long-term reductions in CO2 emissions. National and system-wide price floors and ceilings were investigated, prompted by the UK’s implementation of a CO2 price floor through a supplementary CO2 tax. The effects of the "backloading" of CO2 allowances and the proposed Market Stability Reserve were also investigated. While the latter measures may increase dynamic efficiency, this research showed that a well-designed price corridor is even more efficient, while still achieving the long-term abatement targets and stabilising prices. Furthermore, different methods for adjusting the CO2 emissions cap in response to changes in renewable energy policies were investigated. Finally, the impact of investors' risk aversion on the functioning of the CO2 market was evaluated. The analyses were conducted with the use of EMLab-Generation, an agent-based model that simulates two interconnected electricity markets with a joint CO2 emissions trading system. In this model, the companies have limited knowledge about the future, which makes it possible to investigate the impact of public policy instruments on long-term investment dynamics. / <p>The Doctoral Degrees issued upon completion of the programme are issued by Comillas Pontifical University, Delft University of Technology and KTH Royal Institute of Technology. The invested degrees are official in Spain, the Netherlands and Sweden, respectively.</p><p>copyright notice:(c) 2015 Richstein, J.C. · Creative Commons Attribution-Non- Commercial-NoDerivatives 4.0 International License</p><p>QC 20151109</p>

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation? Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them. Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview. We felt that the best way to getting the desired information was to use qualitative questionnaires and an interview. Conclusions: The corridor method is chosen mainly because the actuarial gains and losses do not affect the company as much as when using the other two methods. To report directly to equity is preferred as the result of the company is not affected. The change from the corridor method to recognize in other comprehensive income as of 2013 will mean that the pension liability and equity is adversely affected. Suggestions for further research: Study how companies were affected by the implementation of the revised IAS 19. What was the impact on businesses in the method transition? / Bakgrund och problem: Pensionen spelar en stor roll i människors liv då livslängden fortsätter att öka. Företag kan välja olika sätt att redovisa sina pensionsplaner, och inom den förmånsbestämda pensionsplanen uppkommer det aktuariella vinster och förluster som kan redovisas med tre olika metoder. Från 2013 kommer endast en metod att finnas kvar, hur kommer då företagen som använder sig utav de andra metoderna att hantera situationen? Syfte: Undersöka varför olika företag har valt att redovisa sina aktuariella vinster och förluster utefter korridormetoden, direkt mot resultatet eller direkt mot eget kapital. Hur kommer de företag som använder korridormetoden hantera situationen när det endast kommer vara tillåtet att redovisa i övrigt totalresultat från 2013 och hur kommer det här påverka dem. Metod: Data samlades in genom en kvalitativ intervju samt enkäter som skickades till börsnoterade företag. Att använda oss av enkäter samt en intervju ansåg vi var det bästa sättet för att få fram önskad information. Slutsats: Korridormetoden väljs främst för att de aktuariella vinsterna och förlusterna inte påverkar företaget i samma utsträckning som vid användning av de andra två metoderna. Att redovisa direkt mot eget kapital föredras eftersom resultatet i företaget inte påverkas. Bytet från korridormetoden till att redovisa i övrigt totalresultat från 2013 kommer innebära att pensionsskulden ökar och eget kapital påverkas negativt. Förslag på vidare forskning: Studera hur företagen påverkats av implementeringen av den omarbetade IAS 19. Vad blev det för konsekvenser för företagen vid metodbytet?

Les villes frontalières thaïlandaises et leurs doublets urbains laotiens sont engagés depuis les années 1990 dans un processus d'internationalisation. Ce dernier, lié à l'intégration transnationale promue par la coopération régionale, se caractérise notamment par l'augmentation du nombre d'acteurs internationaux qui conjuguent, à l'échelle urbaine, leurs stratégies à celles des autorités centrales et locales. Dans ce contexte de régionalisation de la mondialisation, ces petites villes, jusqu'alors à l'écart des flux en raison de leur position périphérique par rapport aux têtes de réseaux, se voient dotées de fonctions inédites en support de l'intégration régionale. Leur organisation spatiale se trouve ainsi reconfigurée avec l'apparition de nouvelles formes internationalisées, comme les infrastructures de transport transfrontalières ou les zones économiques en tête de pont. L'étude à l'échelle urbaine montre cependant que ces formes varient de part et d'autre du Mékong en raison de contextes nationaux et de stratégies d'acteurs différenciés. De la même manière, les interactions à l'échelle des doublons urbains chevauchant la frontière internationale et situés sur les corridors économiques de la Région du Grand Mékong diffèrent, créant des configurations allant de la juxtaposition de villes à l'émergence de systèmes urbains transnationaux. Ces villes frontalières représentent donc à la fois une échelle d'analyse privilégiée pour l'étude des dynamiques contemporaines de la régionalisation affectant, à différents degrés et selon des rythmes variables, les villes d'Asie du Sud-Est, mais aussi un outil des gouvernements pour renforcer l'intégration nationale et régionale.

In the field of city planning, a growing need exists for the integration of spatial development with transportation planning instruments. This study identifies issues related to the definition, evaluation and implementation of the integration of sustainable development and sustainable transportation within three types of municipalities. Significant issues that are explored include the various definitions of integration; the range of issues considered under notions of integration; the diverse perspectives on, and criticism of development and transportation integration analysis, as well as approaches to evaluating integration and transportation impacts on development. Furthermore, the study reports on the goals of each municipality, specifically with reference to sustainable public transportation decision-making; approaches to sustainable transportation, automobile dependency; land use; and finally, on sustainable transportation and development integration solutions. Approaches to spatial development used to focus on the organisation of land use issues, but this field is increasingly defined more broadly to include economic and social welfare, quality of human health/life and environmental integrity. From a sustainability perspective, a narrow definition of sustainable transportation tends to favour individual technological solutions, while a broader definition tends to favour more integrated solutions, including improved travel choices, economic incentives, institutional reforms, land use changes as well as technological innovation. Integration focuses on the teamwork required between the relevant departments as well as between levels or spheres of government, and often entails the implementation of nodal-corridor approaches. Sustainability planning may require changing the way people think about solutions to transportation problems in the future. The literature survey (Chapter 2) addresses a number of salient concepts, namely transportation and spatial development integration, public transportation and its orientated development, nodal-corridor development, as well as environmental and development relationships. Furthermore, an investigation into the legislative frameworks and policies is presented with emphasis on spatial development, transportation plans and node-and-corridors development (Chapter 3). This is followed in Chapter 4 by a report on an investigation into, and interviews held with representatives from the three municipalities (Hermanus local municipality, Cape Town metropolitan municipality and Eden district municipality) with reference to the integrated transportation plans (ITP) and spatial development frameworks (SDF) of these municipalities. This section reflects the opinions of relevant role-players regarding the central aspects of this study. Chapter 5 presents a summary of the study as well as a number of conclusions. In this chapter, planning recommendations are provided with the aim of advising municipalities on possibilities for the integration of sustainable transportation plans and spatial planning / development instruments. / Thesis (M.Art. et Scien. (Urban and Regional planning))--North-West University, Potchefstroom Campus, 2012

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The aim of this paper is to model and simulate the behavior of transit in corridors of public transport by bus based on city logistics concepts using the tools of ARENA and TransCAD softwares. The bus lane used in the case study is the Avenida João Naves de Ávila, in Uberlândia (MG). To model the corridor tried to establish the equilibrium demand / supply ensuring the level of service with a maximum capacity of 80 persons and also used the concepts of city logistics for analysis, simulation and scenario generation. The model considered the arrivals and departures of passengers and the movement of buses in the corridor. These data resulted in the simulation of the corridor as passenger demand and service level adopted in the peak hour. As conclusions noted that the objective was fully achieved and the values of travel time and loading at peak hour in the ARENA software were very similar to those obtained in TransCAD. / O objetivo deste trabalho é modelar e simular o comportamento do transporte público em corredores de transporte público por ônibus com base em conceitos da logística urbana utilizando ferramentas computacionais dos programas ARENA e TransCAD. O corredor de ônibus utilizado no estudo de caso é o da Avenida João Naves de Ávila, em Uberlândia (MG). Para modelar o corredor procurou-se estabelecer o equilíbrio demanda/oferta garantindo o nível de serviço com lotação máxima de 80 pessoas e, também, utilizou-se os conceitos da logística urbana para análise, simulação e geração de cenários. A modelagem considerou os embarques e desembarques de passageiros e o deslocamento dos ônibus no corredor. Esses dados proporcionaram a simulação do corredor conforme demanda de passageiros e nível de serviço adotado na hora de pico. Como conclusões, o modelo mostrou-se consistente com os objetivos propostos e os valores obtidos do tempo de viagem e da lotação na hora de pico no programa ARENA foram muito similares aos obtidos no TransCAD. / Mestre em Engenharia Civil