Submitted by Armenio Correia (a.correia@rolimvlc.com) on 2015-09-15T18:05:54Z No. of bitstreams: 1 Dissertação Armênio - Art 133 do CTN - Versão Final - 05.05.2015.pdf: 665837 bytes, checksum: 4fa576db37dc3906096327cf9bfd48cd (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Prezado Armênio, boa noite Para que possamos aceitar seu trabalho junto à biblioteca, será necessário alguns ajustes. Encaminharemos por e-mail. Att on 2015-09-15T22:36:00Z (GMT) / Submitted by Armenio Correia (a.correia@rolimvlc.com) on 2015-09-16T12:00:55Z No. of bitstreams: 1 Dissertação Armênio - Art 133 do CTN - Versão Final - 05.05.2015.pdf: 615839 bytes, checksum: 69d6a37c92686854926f8290f37eb7b8 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Encaminharemos por e-mail. on 2015-09-16T19:23:35Z (GMT) / Submitted by Armenio Correia (a.correia@rolimvlc.com) on 2015-09-16T19:50:19Z No. of bitstreams: 1 Dissertação Armênio - Art 133 do CTN - Versão Final - 05.05.2015.pdf: 681084 bytes, checksum: dedee64633a4d63cc237c124a625757f (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-09-16T19:51:48Z (GMT) No. of bitstreams: 1 Dissertação Armênio - Art 133 do CTN - Versão Final - 05.05.2015.pdf: 681084 bytes, checksum: dedee64633a4d63cc237c124a625757f (MD5) / Made available in DSpace on 2015-09-18T12:54:25Z (GMT). No. of bitstreams: 1 Dissertação Armênio - Art 133 do CTN - Versão Final - 05.05.2015.pdf: 681084 bytes, checksum: dedee64633a4d63cc237c124a625757f (MD5) Previous issue date: 2015-08-13 / Esta dissertação tem por objetivo avaliar se o STJ vem aplicando corretamente o art. 133 do CTN e se as suas decisões trazem segurança jurídica ao contribuinte interessado em realizar negócios envolvendo o estabelecimento e/ou fundo de comércio. Para tanto, realizou-se detalhado estudo da jurisprudência deste Tribunal a partir da análise crítica deste dispositivo em oitenta e dois acórdãos. Como existem diversas dúvidas ainda não respondidas, a decisão de analisar a jurisprudência do STJ visou averiguar a existência de tendências ou de critérios utilizados por este Tribunal para a correta definição dos limites e das situações que efetivamente transferem a responsabilidade tributária ao adquirente de estabelecimento e/ou fundo de comércio. Adicionalmente, apresenta-se uma alternativa de arranjo societário mais eficiente do ponto de vista operacional e fiscal envolvendo negócios com estabelecimentos, a partir da estrutura de drop down. / This ‘thesis’ objective is to evaluate if the Superior Court of Justice (STJ) has been applying correctly the article 133 of the National Tax Code (CTN) and if their decisions are able to provide legal certainty to taxpayers that are interested in performing transactions involving an establishment or the goodwill. For this purpose, a detailed study of the Court’s jurisprudence was executed by performing a critical analysis of this legal provision in eighty two decisions. As several unanswered doubts exist, the decision of analyzing STJ’s jurisprudence intended to determine the existence of trends or criteria utilized by the Court to correctly define the limits and situations that effectively transfer the tax liability to the acquirer of the establishment or the goodwill. Additionally, an option of corporate structure is presented to enable the most effective way from and operational and tax standpoint to perform transactions involving establishments, based on a drop down structure.

Ce travail de recherche est motivé par les contraintes environnementales qui imposent une réduction des émissions de gaz à effet de serre. L'objectif de cette thèse est d'explorer les possibilités de réduction de consommation des moteurs à combustion interne en les munissant d'un dispositif de récupération de chaleur. Cette étude est focalisée sur la valorisation des rejets thermiques d'installations de faible puissance. Le cycle de Rankine est la technologie qui a été sélectionnée. Une installation d'essais a été construite. Un générateur de gaz chaud simule le moteur thermique ; une part de cette chaleur est collectée par le système de récupération de chaleur et partiellement convertie en énergie mécanique. L'échangeur de chaleur a été conçu et construit en interne ainsi que la machine de détente à piston. Un modèle numérique statique validé expérimentalement pour l'évaporateur a été développé. Celui-ci permet d'explorer les performances du cycle de Rankine sur un large champ de fonctionnement. Avec des hypothèses restrictives le modèle numérique fait apparaître qu'un gain de consommation de l'ordre de 3 % à 4 % sur un tracteur agricole serait possible. Un modèle dynamique de moteur à piston adapté aux cycles de Rankine de faibles puissances a été développé pour aider à son dimensionnement. Ce modèle a permis de mettre au point un concept de machine de détente à piston avec un mécanisme de distribution simplifié. Bien qu'offrant des performances en retrait sur les machines de détente à piston à distribution commandée ce concept est à approfondir pour les systèmes de faible puissance nécessitant une simplicité de construction et un faible coût. / This research was motivated by environmental constraints which impose a reduction in greenhouse gas emissions. The aim of the thesis was to explore the possibility of reducing the consumption of an internal combustion engine using a bottom waste heat recovery system. The study focused on waste heat recovery for low power installations. The Rankine cycle technology was selected to exploit the heat source. An experimental test bench was designed and set up. A hot gas generator simulates an internal combustion engine. Part of the thermal power is absorbed by the evaporator and partially converted into mechanical power. The heat exchanger and piston expander were designed and built in-house. A numerical static model with experimental validation of the evaporator was developed. The model was used to explore the performances of the Rankine cycle over a large operating range. Under restrictive hypotheses, the numerical model showed that is possible to reduce the consumption of a tractor by about 3 to 4 %. A piston expander dynamic model was developed to assist in sizing the expander. The model was used to define a piston expander concept with a simple distribution mechanism. Although a classical distribution mechanism offers better performances, this concept is promising for systems that are simple, small-scale and low-cost.

Made available in DSpace on 2014-10-09T12:27:28Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T14:07:44Z (GMT). No. of bitstreams: 0 / Dissertacao (Mestrado) / IPEN/D / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

Submitted by Claudinei Pracidelli (cpracide@ipen.br) on 2016-06-22T11:16:05Z No. of bitstreams: 0 / Made available in DSpace on 2016-06-22T11:16:05Z (GMT). No. of bitstreams: 0 / Dissertação (Mestrado em Tecnologia Nuclear) / IPEN/D / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

Made available in DSpace on 2014-10-09T12:27:28Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T14:07:44Z (GMT). No. of bitstreams: 0 / Este trabalho apresenta o levantamento de parâmetros para implementação adequada e segura de pisos, portas, janelas, bancadas, capelas entre outros, de um laboratório radioquímico. A disposição de cada item segue orientações de guias, normas nacionais da Comissão Nacional de Energia Nuclear (CNEN) e internacional da Agencia Internacional de Energia Atômica (IAEA), com objetivo de garantir a proteção radiológica do trabalhador e do ambiente. A disposição adequada dos itens do laboratório radioquímico, garante a qualidade e segurança na produção de fontes radioativas seladas de 57Co 137Cs e 133Ba com atividades 185, 9.3 e 5.4 MBq respectivamente. Estas fontes são utilizadas na verificação de medidores de atividade, equipamento que todo Centro de Medicina Nuclear deve ter disponível segundo recomendações da norma CNEN-NN-3.05 Requisitos de Radioproteção e Segurança para Serviços de Medicina Nuclear para verificação da atividade de radiofármacos que serão administrados nos pacientes para fins de diagnóstico e terapia. Um medidor de atividade fora adquirido pelo laboratório de produção de fontes, com o qual foram realizados os testes de precisão, exatidão, reprodutibilidade e linearidade, que devem apresentar resultados dentro dos limites estabelecidos na norma CNEN-NN-3.05. / Dissertacao (Mestrado) / IPEN/D / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

Informations- und Kommunikationstechnologien (IKT) sind der Antrieb des modernen Innovationsprozesses. Für besseres Verständnis dieser Dynamik, analysiert diese Dissertation die Wechselwirkungen zwischen Innovation und Wettbewerb. Die Arbeit umfasst zwei Teile: Erstens wird die Frage behandelt, wie die Märkte organisiert werden können, um das optimale Marktergebnis zu erreichen. Zweitens werden die Rückwirkungen der innovativen Tätigkeit auf Wettbewerb und auf Organisation der wirtschaftlichen Tätigkeit analysiert. Betrachtet man den Einfluss von Wettbewerb auf Innovation, zeigt eine empirische Analyse, dass IKT-getriebene Innovationen in konzentrierten Industrien vorherrschen. Im Gegensatz dazu gedeihen Innovationen, die auf anderen Technologien basieren, in eher vollkommenen Märkten. Der Vergleich suggeriert, dass die IKT-getriebene Innovationen andere Charakteristika aufweisen als Innovationen, die auf anderen Technologien basieren. Betrachtet man die Rückwirkung von Innovation auf Wettbewerb, sind zwei Ergebnisse wert genannt zu werden. Erstens, obwohl profitabel von der Perspektive einzelner Unternehmen aus, sinkt der Industrieprofit, wenn eine produktvielfalt-steigernde Technologie durch alle Firmen übernommen wird. Des Weiteren sind die Entscheidungen der Unternehmen in Bezug auf die Technologieadoption nicht immer optimal aus Sicht der sozialen Wohlstandsmaximierung. Zweitens in Bezug auf Organisation der wirtschaftlichen Tätigkeit wird gezeigt, dass IKT sowohl zu mehr Wettbewerb als auch zu der Entstehung von hybriden Organisationsformen führen kann, was von den jeweiligen Charakteristika der Unternehmen abhängt. Obwohl diese Dissertation nur ein kleines Stück der Komplexität analysiert, wirft sie ein neues Licht auf die Zusammenhänge von Marktesstruktur und Innovation und ihre gegenseitigen Rückwirkungen. Interessanterweise sind die Ergebnisse weit entfernt von gewohnten Sichtweisen und in vielen Fällen entgegen der intuitiven Ausgangserwartung. / Information and communication technologies (ICT) are driving the modern innovation process. To better understand these dynamics, the current dissertation analyses the interactions between innovation and competition. The scope of this work can be divided into two areas: The first one deals with a question of how markets could be organized to produce the most optimal outcome. The second one analyses the feedback effects of innovative activity on competition and the organisation of economic activity. Regarding the impact of competition on innovation, an empirical analysis reveals that ICT- driven innovations dominate in concentrated industries, whereas innovations based on other technologies flourish in moderately competitive markets. This suggests that there are some features that make ICT-enabled innovations exceptional, compared to innovations based on other technologies. Concerning the impact of innovation, two findings are worth emphasising. First, as shown in a theoretical analysis, although profitable from an individual producer’s perspective, the adoption of a technology increasing product variety across the entire industry erodes firms’ payoffs. In addition, firms'' decisions with respect to the technology adoption are not always efficient from the social welfare point of view. Second, another empirical analysis included in this work reveals that ICT leads to more competition and facilitates the emergence of hybrid organization forms, subject to firm''s and industry''s characteristics. Although this dissertation reveals only a small piece of the complexity of the ICT-driven innovation process, it casts some new light on the importance of market structure for ICT- enabled innovation and the feedback effect of the technology on firms’ environment. Interestingly, the outcomes of this thesis show that these interactions are often far from straightforward and in many cases counterintuitive.

Die Dissertation handelt über Wettbewerbsökonomie. Kapitel 1 betrachtet eine Fusion zwischen zwei regulierten Firmen, die in getrennten Märkten agieren und jeweils mit unregulierten Firmen konkurrieren. Die optimale Fusionspolitik für regulierte Firmen hängt von der Intensität des Wettbewerbs zwischen den unregulierten Firmen ab, verschärfter Wettbewerb zwischen den unregulierten Firmen induziert eine mildere Fusionspolitik. Das Gegenteil gilt, wenn die regulierten Firmen in ein wettbewerbsfähiges Marktsegment expandieren und die regulierten und unregulierten Waren komplementär sind. Kapitel 2 untersucht die optimale Fusionspolitik zwischen zwei wettbewerbsfähigen Firmen. Unter den strukturellen Auflagen, die sich am effektivsten herausgestellt haben um einen wirksamen Wettbewerb wiederherzustellen, gibt es eine die sich stark hervorhebt, nämlich die Veräußerung von differenzierten Marken an andere Wettbewerber. Dies ist eine effektive Möglichkeit, um die Marktmacht der neuen Firma zu verringern und sie kann die Möglichkeiten für privat und sozial wünschenswerte Fusionen erhöhen. Vor allem wenn die Güter annähernd perfekt substituierbar sind, ist der Bereich der Effizienzgewinne, die eine Fusion unter Auflagen erlauben, größer. Kapitel 3 untersucht die allgemein etablierte Feststellung, dass Einzelhandelspreise sich schneller anpassen, wenn Input Preise steigen, als wenn sie fallen. Durch die Anwendung eines dynamischen zwei Perioden Preiswettbewerb Modells zeigt sich das Folgende für die Angebotsseite für asymmetrische Preisanpassung: die Existenz von profitablen Lagerungsmöglichkeiten ermöglicht es wettbewerbsfähigen Firmen sich glaubhaft zu verpflichten, ihre Preise umgehend über die marginalen Kosten zu setzen, wenn sie höhere Input Preise antizipieren. Dies lockert den Wettbewerb sodass Firmen positive Gewinne erzielen. Wenn erwartet wird das Input Preise sinken, landen die Firmen im Bertrand Paradoxon und die Preisanpassung erfolgt langsamer. / This thesis is about competition economics. Chapter 1 considers a merger between two regulated firms operating in two separate markets, and in each market there are unregulated competitors. The optimal merger policy for regulated firms depends on the intensity of competition between unregulated firms, fiercer competition between unregulated firms induces a more lenient merger policy. These results are reversed if the regulated firms expand into a competitive segment of the market and the regulated and unregulated goods are complements. Chapter 2 studies the optimal merger policy between two competitive firms. Among the structural remedies which have being treated as the most effective manners to restore effective competition, there is one relevant type, namely, the divestiture of differentiated brands to other competitor(s). It is a powerful tool to lessen the merged entity''s market power and can increase the scope for privately and socially desirable mergers. In particular, when goods are closer to perfect substitutability, the range of the efficiency gains which allows the merger with remedies to be approved is larger. Chapter 3 investigates the well-established observation that retail prices adjust faster when input costs rise than when they fall. From the supply side to asymmetric price adjustments, using a model of two-period dynamic price competition, it shows that the presence of profitable storing allows competitive firms to credibly commit to immediately increase their prices above current marginal costs when they anticipate higher input costs. This relaxes competition and firms earn positive profits. If input costs are expected to decline, the firms are trapped in the Bertrand paradox and price adjustment is slower.

Diese Dissertation besteht aus drei unabhängigen Kapiteln auf dem Gebiet der Mechanismus-Design-Theorie, mit einem besonderen Schwerpunkt auf ausschließbaren öffentlichen Gütern und dynamischem Mechanismus-Design. Die ersten beiden Kapitel befassen sich mit optimalen Preismechanismen für den Verkauf von ausschließbaren öffentlichen Gütern. Das erste Kapitel untersucht diese Thematik in einer sequenziellen Screening-Umgebung, während das zweite Kapitel den Einfluss von Netzwerk-Externalitäten auf optimale Preisfindungsstrategien für diese Güter analysiert. Das letzte Kapite untersucht die Auswirkungen von "Big Data" im dynamischen Mechanismusdesign und konzentriert sich dabei auf eine Ein-Käufer-Ein-Verkäufer Situation. Dieses Kapitel vergleicht die Auszahlungen der beteiligten Agenten in diesem Kontext und liefert Einblicke durch theoretische Analysen und die Nutzung von Simulationen. / This dissertation comprises three independent yet interconnected chapters in the field of mechanism design, with a specific focus on excludable public goods and dynamic mechanism design. The first two chapters study optimal pricing mechanisms for selling excludable public goods. Chapter 1 explores this issue in a sequential screening environment. Chapter 2 examines the impact of network effects on optimal pricing strategies for these goods. Chapter 3 studies the impact of "big data" in dynamic mechanism design, focusing on a one-buyer-one-seller setting. This chapter compares the payoffs of involved agents in this context, providing insights through theoretical analysis and the use of simulations.

Submitted by Claudinei Pracidelli (cpracide@ipen.br) on 2016-06-22T11:16:05Z No. of bitstreams: 0 / Made available in DSpace on 2016-06-22T11:16:05Z (GMT). No. of bitstreams: 0 / As fontes radioativas seladas são usadas na verificação de detectores de câmara de ionização, os quais medem a atividade dos radioisótopos usados nas mais diversas áreas, como na Medicina Nuclear. A medida da atividade dos radioisótopos deve ser feita com exatidão, pois será administrada em um paciente. Para garantir o adequado funcionamento dos detectores de câmara de ionização, são estipulados ensaios normatizados pela Agência Internacional de Energia Atômica (IAEA) e a Comissão Nacional de Energia Nuclear (CNEN) utilizando-se fontes radioativas seladas de Bário-133, Césio-137 e Cobalto-57. Os testes avaliam a exatidão, precisão, reprodutibilidade e linearidade da resposta do equipamento. O foco deste trabalho foi o estudo e o desenvolvimento dessas fontes radioativas padrão de Bário-133, Césio-137 e Cobalto-57, utilizando um polímero, no caso resina epóxi comerciais do tipo éter diglicidílico do bisfenol A e um agente de cura a base de poliamina modificada da dietilenotriamina ,para imobilizar o material radioativo. A matriz polimérica apresenta a função primordial de fixar e imobilizar o conteúdo radioativo não permitindo seu vazamento dentro dos limites técnicos exigidos pelas normas de proteção radiológica no quesito de características de uma fonte selada e, adicionalmente, ter a capacidade de reter a emanação de quaisquer gases que venham a se formar durante o processo de fabricação e do período de vida útil deste artefato. O processo de manufatura de uma fonte selada padrão consiste no envasamento, em um frasco de geometria padronizada, de uma quantidade, em volume fixo, de uma matriz polimérica no interior da qual é adicionada e dispersada homogeneamente uma quantidade precisa e exata em atividade de um material radioativo padrão. Nesse sentido, realizou-se um estudo para a escolha da resina epóxi, analisando suas características e propriedades. Foram realizados estudos e testes, verificando a máxima miscibilidade da resina com a água (solução ácida, simulando as condições da solução radiativa), perdas de propriedades mecânicas e térmicas, bem como o controle de dose radioativa para a completa cura (irradiadores de cobalto).Foram produzidas fontes de césio-137 e bário-133, realizou-se testes para determinação do grau de homogeneidade na dispersão do material radioativo na matriz e testes de imersão das fontes seladas produzidas para verificar a estanqueidade do sistema desenvolvido, obtendo um resultado satisfatório de acordo com as normas. Analisando todos os resultados obtidos, as fontes seladas podem ser confeccionadas em matriz epóxi DGEBA e endurecedor poliamínico DETA modificado, desde que a quantidade de material radioativo, na forma de solução ácida, adicionado à composição não ultrapasse um teor de 20%. A cura da resina epóxi pode ser melhorada em relação a ambiente, com uso da irradiação desde que seja exposta a uma dose ao redor de 33 kGy durante a cura. Nos testes de estanqueidade, verificou-se que as fontes são estanques, as medições da atividade da água utilizada nos testes mostraram um valor inferior a 185 Bq (de acordo com a International Standard Organization- Radiation protection sealed radioactive sources - ISO 9978), comprovando a eficiência da resina epóxi como material para selar o material radioativo. Tendo a finalidade de criar uma tecnologia nacional capaz de suprir a demanda deste produto no mercado interno e atingir excelência em qualidade através da acreditação e certificação do produto junto aos órgãos competentes. / Dissertação (Mestrado em Tecnologia Nuclear) / IPEN/D / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

Background: A large number of human inherited and acquired diseases and phenotypes are caused by mutations in G protein-coupled receptors (GPCR). Genome-wide association studies (GWAS) have shown that variations in the ADGRD1 (GPR133) locus are linked with differences in metabolism, human height and heart frequency. ADGRD1 is a Gs protein-coupled receptor belonging to the class of adhesion GPCRs. Results: Analysis of more than 1000 sequenced human genomes revealed approximately 9000 single nucleotide polymorphisms (SNPs) in the human ADGRD1 as listed in public data bases. Approximately 2.4 % of these SNPs are located in exons resulting in 129 non-synonymous SNPs (nsSNPs) at 119 positions of ADGRD1. However, the functional relevance of those variants is unknown. In-depth characterization of these amino acid changes revealed several nsSNPs (A448D, Q600stop, C632fs [frame shift], A761E, N795K) causing full or partial loss of receptor function, while one nsSNP (F383S) significantly increased basal activity of ADGRD1. Conclusion: Our results show that a broad spectrum of functionally relevant ADGRD1 variants is present in the human population which may cause clinically relevant phenotypes, while being compatible with life when heterozygous.