Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2016-06-15T18:41:08Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) tese_8298_medelin.pdf: 6568806 bytes, checksum: 62135292598a2810c693c037668559d0 (MD5) / Approved for entry into archive by Patricia Barros (patricia.barros@ufes.br) on 2016-08-16T13:32:56Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) tese_8298_medelin.pdf: 6568806 bytes, checksum: 62135292598a2810c693c037668559d0 (MD5) / Made available in DSpace on 2016-08-16T13:32:56Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) tese_8298_medelin.pdf: 6568806 bytes, checksum: 62135292598a2810c693c037668559d0 (MD5) / FAPES / A presente dissertação tem como escopo principal a investigação acerca das desigualdades socioespaciais de uma cidade de pequeno porte: Viçosa - Minas Gerais. Para isso, procura-se revelar o processo e a realidade atual da segregação socioespacial intraurbana do município, apontando os processos históricos de expansão que deram origem à configuração da malha urbana, além de análise espacial dos dados sociais atuais, a fim de esquematizar as desigualdades socioespaciais na produção do espaço urbano da cidade. A partir da construção teórica de diversos autores que trataram da formação e produção do espaço urbano e mais especificamente da segregação urbana, considerou-se esta última, como um conteúdo inseparável e inerente ao espaço urbano capitalista, fundamentado na mercantilização e na propriedade privada da terra e na cidade enquanto lugar de (re)produção do capital em detrimento da (re)produção da vida. Esse estudo contribui para o entendimento das principais abordagens sobre a cidade enquanto local de relações desiguais sociais, econômicas e culturais, especialmente quanto às recentes mudanças na formação da periferia urbana. Percebeu-se, no caso de Viçosa, uma modificação do uso da periferia do município, que, a partir da década de 1970, mas principalmente nos anos 90, se tornou plural, com novas formas de aglomeração, como os condomínios fechados, mas permanecendo ainda, como local da pobreza urbana. Conclui-se que a segregação socioespacial em Viçosa é resultado de processos históricos que se vinculam à propriedade privada da terra e à renda da população. / The development of this paper has its main point research on the spatial dynamics and inequalities taking place in a small city in Brazil: Viçosa, Minas Gerais. It is proposed to initiate a call for reflection on the concept of segregation in its theoretical and epistemological sense, as well as an analysis of agents producing space. The urban segregation was a clear manifestation of social disparities materialized in this space based on na undersanding of urban space as a social product and private propety, characteristic of capitalism. Later, it resorts to a historical survey about urban evolution of the city of Viçosa, and the changes that take place in the city and originated the currente configuration of the urban grid, and an analysis about the main social and economic indicators, as well as major actors working on land in urban regional process. This study represents an invitation to the understanding of the main approaches to the geographical space, as well as the understanding of the city as a locus of human production, social relations and inequality in capitalist city and especially an understanding about the recent changes in peripheral urban process. In this study, it was noticed, this transformation is the process of fragmentation found in the new sociospatial segregation patterns: it emerges in Viçosa urban area in the 1970, specially in the 1990 decade, what reflecties in new spatial forms, as well as changes in social relationships in the space. Therefore, this study concludes that urban segregation and spacial inequalities was a combination of historical process, population income and mercantilization of urban land.

Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2016-06-15T18:17:53Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao Ana Luiza Saraiva.pdf: 13393604 bytes, checksum: 4e41775ce3e75d51fa10d1f78acbc587 (MD5) / Approved for entry into archive by Patricia Barros (patricia.barros@ufes.br) on 2016-08-16T13:45:27Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao Ana Luiza Saraiva.pdf: 13393604 bytes, checksum: 4e41775ce3e75d51fa10d1f78acbc587 (MD5) / Made available in DSpace on 2016-08-16T13:45:27Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao Ana Luiza Saraiva.pdf: 13393604 bytes, checksum: 4e41775ce3e75d51fa10d1f78acbc587 (MD5) / CAPES / Devido ao aumento populacional e ao crescimento das atividades econômicas, a área citadina do município de Mossoró (RN) vem vivenciando uma expansão desordenada da malha urbana que teve início a partir dos anos 1980. Atualmente a área urbana é de 11,58 km² onde residem 259.815 habitantes (IBGE, 2010) o que significa 90% da população do município. Diante desse contexto o presente trabalho tem como objetivo principal conhecer a dinâmica atual do campo térmico do município de Mossoró, cidade localizada no semiárido do Nordeste do Brasil, por meio da análise de dados simultâneos dos elementos climáticos: temperatura e umidade relativa do ar. Com base nos diferentes contextos ambientais e sociais do município, foram selecionados nove pontos, sendo sete na zona urbana e dois na zona rural, como locais de referência para a realização da análise dos diferentes comportamentos dos elementos climáticos. Os pontos de coleta na zona urbana e na zona rural buscaram representar diferentes usos e ocupações da terra desse município. A pesquisa foi realizada ao longo de 7 dias do mês de abril (período chuvoso), 7 dias entre os meses de julho (período onde são encontradas as menores temperaturas) e 7 dias entre os meses de outubro (período mais quente e seco) totalizando assim uma coleta de dados ao longo de 21 dias, não consecutivos, durante o ano de 2012. Para o trabalho de campo foi utilizada a metodologia elaborada por Mendonça (2003), baseado no Sistema Clima Urbano de Monteiro (1976) para o estudo do clima urbano de cidades de médio e pequeno porte. Foram realizadas coletas em pontos amostrais fixos durante 24 horas ao longo dos 21 dias. As ilhas de calor e as ilhas secas mais intensas encontradas em Mossoró foram identificadas no período matutino e vespertino, atingindo valores críticos de temperatura e umidade às 14h. Por meio da espacialização dos dados foi possível constatar que as áreas centrais e ás áreas destinadas à expansão urbana na porção oeste, apresentou as mais intensas ilhas de calor e ilhas secas. / Due to population growth and the growth of economic activities, the city area of the municipality of Mossoró, in the State of Rio Grande do Norte, has experienced an inordinate expansion of urban area that started from 1980s. Currently the urban area is 11.58 km² which reside 259.815 inhabitants (IBGE , 2010) which means 90% of the city population. Given this context, this work aims to meet the current dynamics of the thermal field in the municipality of Mossoró, a city located in the semiarid region of northeastern Brazil, through the analysis of concurrent data from weather elements, such as: temperature and relative humidity. Based on different environmental and social contexts of the municipality, nine points were selected, seven in urban area and two in rural area as reference sites for carrying out the analysis of the different behaviors of climatic elements. Sampling sites in the urban area and rural area sought to represent different land uses and occupations that municipality. The survey was conducted over seven days in April (rainy season) , 7 days in July (period where the lowest temperatures are found) and 7 days in October (warmer and drier period) totaling just a collection of data over 21 days not consecutive, during the year 2012. For the fieldwork methodology developed by Mendonça (2003), based on the Urban Climate System of Monteiro (1976) for the study of urban climate of cities of medium and small size was used. Collections were made at fixed sampling points for 24 hours over 21 days. Heat islands and more intense droughts islands found in Mossley were identified during morning and afternoon, reaching critical values of temperature and humidity at 14h. Through spatial data has been established that the central and areas for urban expansion in the western portion, areas showed the most intense heat islands and dry islands.

Submitted by Morgana Andrade (morgana.andrade@ufes.br) on 2016-06-17T20:51:15Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Rosilene Fileti.pdf: 10367368 bytes, checksum: 9ba1c33c57b55bb71dfe9f14ca41c531 (MD5) / Approved for entry into archive by Patricia Barros (patricia.barros@ufes.br) on 2016-08-16T14:15:56Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Rosilene Fileti.pdf: 10367368 bytes, checksum: 9ba1c33c57b55bb71dfe9f14ca41c531 (MD5) / Made available in DSpace on 2016-08-16T14:15:56Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Rosilene Fileti.pdf: 10367368 bytes, checksum: 9ba1c33c57b55bb71dfe9f14ca41c531 (MD5) / FAPES / Esta pesquisa associa os processos morfodinâmicos vigentes ao comportamento mecânico de um Latossolo Vermelho-Amarelo de gnaisse, de uma vertente policonvexa situada no distrito de São João de Viçosa, município de Venda Nova do Imigrante – ES. Considerando a incidência de movimentos de massa, a literatura classifica os Latossolos como estáveis, contudo, na área de estudo foram constatadas evidências de escorregamento translacional. A investigação das causas desse evento foi baseada em análises geomorfológicas e na interpretação de resultados de ensaios físico-mecânicos do solo. Para compreender a dinâmica do fluxo superficial e a relação com os movimentos de material das vertentes que compõem a área de estudo, gerou-se um produto cartográfico que corresponde a uma compartimentação geomorfológica da área. Esse, por sua vez, subsidiou a proposta de análise integrada do relevo que fundamenta metodologicamente essa pesquisa. A partir da investigação de três níveis distintos de abordagem, Compartimentação Topográfica, Estrutura Superficial da Paisagem e Fisiologia da Paisagem, procurou-se estabelecer as relações de causa e efeito que os eventos pluviométricos, o comportamento da água no solo e as ações antrópicas exercem sobre a área estudada, o que permitiu avaliar a estabilidade da vertente. A magnitude-frequência dos eventos pluviométricos indicou que chuvas de 17, 21 mm são as mais recorrentes na área de estudo durante o ano e preparam o solo para entrada de água. Para compreender o comportamento hídrico-mecânico do solo, foram realizados os seguintes ensaios: caracterização do solo (limites de Atterberg, densidade real dos grãos, teor de matéria orgânica), análises físicas acerca de granulometria, porosidade total, macroporosidade e microporosidade, condutividade hidráulica, argila dispersa em água, densidade do solo e ensaio de cisalhamento direto. As curvas de retenção de água no solo refletiram um comportamento de solo argiloso para as profundidades amostradas do horizonte BW1 investigadas e a integração dos resultados permitiu constatar uma descontinuidade hidráulica a 1,5m de profundidade nesse horizonte. Os resultados indicaram ainda que a textura, estrutura e porosidade do Latossolo amostrado influenciam, em grande parte, na resistência ao cisalhamento. Por meio do ensaio de cisalhamento direto obtiveramse os valores de ângulo de atrito e coesão para os horizontes BW1, 27,69º e 0,12kgf/cm2 e C, 32,82º e 0,05kgf/cm2 e estes, por sua vez, foram utilizados como parâmetros na análise de estabilidade no software Slope/W™. Concluiu-se, portanto, que as alterações na dinâmica natural da vertente em decorrência do uso e da abertura de cortes para ampliação de vias e da ocupação, têm relação direta com a instabilização do solo. / This dissertation associates the morphodynamic processes current to the mechanical behavior of a residual Oxisol of gneiss, a policonvexa slope located in São João de Viçosa, district of municipality Venda Nova do Imigrante - ES. Considering the incidence of mass movements, the literature classifies Oxisol like stable. However, in the study area were ascertained evidence slip translational. The investigation into the causes of this event was based on geomorphological analysis and in the interpretation of test results aimed at soil mechanics. To understand the dynamic of the surface flow and its relationship with material movement the slope, it was generated a cartographic product which corresponds to the geomorphology of the area partitioning. This in turn, supported the proposal the analysis integrated of relief methodologically grounded this research. From the investigation of three different levels of approach, Compartmentalization Topographic, Surface Structure of Landscape and Landscape Physiology, tried to establish relations of cause and effect that pluviometric events, water behavior in soil and human activities exert on the study area, which allowed evaluating the stability of the slope. The magnitudefrequency rainfall events indicated that rainfall of 17, 21 mm are the most frequent in the study area during the year and prepare the soil for water ingress. To understand the hydro-mechanical behavior of the soil the following tests were performed: characterization of soil (Atterberg limits, actual density of the grains, organic matter content), physical analyzes of particle size, porosity, macroporosity and microporosity, hydraulic conductivity, water dispersed clay, soil bulk density and direct shear test. The water retention curve in the soil reflected a clay soil behavior to the depths sampled the BW1 horizon investigated and the integration of the results allowed establishing a hydraulic discontinuity 1.5m deep in this horizon. The results also indicated that the texture, structure and porosity of the sampled Oxisol influence largely in shear strength. By means of direct shear testing were obtained the angle of friction values for cohesion and BW1 horizons 27,69º; 0,12kgf/cm2 and C 32,82º and 0.05 kgf/cm2 and these in turn were used as parameters in the stability analysis Slope/W ™ software. It was concluded, therefore, that changes in the natural dynamics of the slope due to the use and opening cuts to expand routes and occupation, are directly related to the instability of the ground.

Submitted by Morgana Andrade (morgana.andrade@ufes.br) on 2016-06-16T17:14:59Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertaçãocompleta.pdf: 15805191 bytes, checksum: aaf950607d3575c796c77fbe510446d7 (MD5) / Approved for entry into archive by Patricia Barros (patricia.barros@ufes.br) on 2016-08-16T14:24:50Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertaçãocompleta.pdf: 15805191 bytes, checksum: aaf950607d3575c796c77fbe510446d7 (MD5) / Made available in DSpace on 2016-08-16T14:24:50Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertaçãocompleta.pdf: 15805191 bytes, checksum: aaf950607d3575c796c77fbe510446d7 (MD5) / Capes / Este trabalho discutiu as relações que se estabelecem entre os interesses fundiários e imobiliários e os incêndios florestais que ocorrem recorrentemente no Parque Estadual Paulo César Vinha e na APA de Setiba, em Guarapari, Espírito Santo. A questão que orientou a pesquisa girou em torno dos motivos que levam a área de estudos a sofrer grande quantidade de incêndios florestais e, além disso, buscou compreender como a propriedade fundiária e os interesses imobiliários atuam nesse processo. Este trabalho compreendeu, a partir do cruzamento de diversas informações, que há uma relação direta dos proprietários de terrenos, empresas imobiliárias e corretores de imóveis e os incêndios que ocorrem, na APA de Setiba e no Parque Paulo César Vinha. A interpretação do processo girou em torno do sentido que permeia a propriedade da terra na contemporaneidade, bem como as Unidades de Conservação. Constatou-se que, no geral, os interesses rentistas são potencialmente perigosos no que se refere aos incêndios, tendo em vista que o vínculo entre o proprietário e o local é mediado apenas pela lógica do lucro. Também foi percebido que, grande parte das vezes, as populações do entorno não se relacionam com o Parque e tampouco enxergam a APA como espaço de conservação. Associado a isso, a relação do Parque com o entorno ocorre apenas no sentido de se fiscalizar, tornando os moradores sempre estranhos e, em última instância, potencialmente perigosos. Contudo, constatou-se que os locais que mais pegam fogo são áreas loteadas e pouco adensadas, fato que sugere que não são os moradores os reais problemas, mas os terrenos que, por conta de uma racionalidade capitalista, funcionam como reserva de valor e capital fictício potencialmente rentável, tendo em vista a valorização futura da terra. Por fim, o trabalho entendeu que as ações do Parque e do Prevines não têm atacado o problema das queimadas na essência, que seria a questão fundiária e imobiliária, mas focam sempre no combate a um incêndio que já se supõe inexorável. Tal conformismo gera sempre gastos com equipamentos, bem como com combates a grandes eventos de queimadas, afetando diretamente os cofres públicos. / This paper discusses the relationships established between the landed interests and the forest fires that repeatedly occur in the state park Paulo Cesar Vinha and Environmental Protection Area Setiba in Guarapari, Espirito Santo. The question that guides the research revolves around the reasons why the study area to suffer lot of forest fires and also seeks to understand how land ownership and property interests operate in this process. This work concludes from crossing various information, there is a direct relationship between land owners, real estate companies and realtors and fires that occur in the Environmental Protection Area Setiba and Park Paulo Cesar Vinha. The interpretation process takes into account the sense that permeates land ownership in contemporary as well as protected areas. It appears that, overall, the rentier interests are potentially dangerous when it comes to fires, given that the bond between the owner and the place is mediated mainly by the profit motive. It is also noticed that most of the time, the surrounding populations do not relate to the Park and they see neither the Environmental Protection Area as conservation space. Associated with this, the relationship of the park with the environment occurs only in order to monitor, making the always strange locals, and ultimately potentially dangerous. However, it appears that the places that most catch fire are allotted areas and less dense, which suggests that they are not locals the real problems, but the grounds that, because of a rentier rationality, function as a store of value and capital fictitious potentially profitable, with a view to future land appreciation. Finally, work understands that the actions of the Park and the State Program for Prevention and Fire Prevention (PREVINES) doesn’t have attacked the problem of fires in essence, that would be land and property issue, but always focus on fighting a fire already assumed inexorable. Such conformism always generates spending on equipment, as well as fighting large fires events, directly affecting the public coffers, the environment and people's lives.

Cette thèse a pour objet l’examen des manifestations poétiques et poïétiques du corps dans la poésie de Jules Supervielle. Le texte est marqué par le sceau de la disparition et du manque, contre lesquels il s’érige pour tenter de combler les corps défaillants. Les recueils, agrégés au long du premier XXe siècle, présentent une écriture affectée à la fois par l’histoire mondiale et l’histoire individuelle. Le poète passe de l’acceptation d’une déchirure constitutive singulière à la mise au jour d’une résonance corporelle cosmique. En créant des images évolutives, en confrontant son propre corps au réel et en inventant une réalité poétique par l’imaginaire du rêve, il reconnaît la multiplicité de ses ancrages, et se relie à l’univers. Si le sujet installe ses assises grâce aux relations qu’il noue avec l’extérieur, il désire aussi connaître ses propres rouages en retournant son regard au-dedans. Notre étude interroge les différents états perceptifs du corps que les poèmes figurent, s’appropriant la métamorphose permanente et cherchant à circonscrire les troubles physiologiques. L’instabilité et le mouvement sont capturés par le texte qui, d’instant en instant, passe du corps au non-corps et tente de rapatrier les formes privées de corps dans la matière. L’analyse révèle que le corps se renouvelle en transgressant et en estompant les frontières. La dialectique entre le corps vivant et la forme évasive de l’âme des morts serait résolue par une ontologie poétique de l’entre-deux. Grâce au souvenir remémoré du divin dans une nature de laquelle Dieu s’est retiré, l’homme se réapproprie la responsabilité de sa continuité et de la continuité du monde, par la mise en œuvre de sa puissance de création. / This thesis holds its objective to study the poetic and poietic manifestations of the body in the poetry of Jules Supervielle. The text is imprinted with the mark of disappearance and absence, against which it arises to make amends for the defaulted bodies. This anthology, edited through the first half of the 20th century, presents a writing influenced by a history both universal and individual. The poet travels from the acceptance of a constitutive singular implosion, reaching out for an ever-evolving resonance of the cosmic body. By creating evolving images, by rubbing against "the real" at the expense of his own flesh and blood, by inventing a poetic reality with his dreamy fantasy, he has revealed his multiple extensions, as to find his way to be connected with the universe. If the subject owns his firm footing to his relationships with the outside world, he is equally eager to comprehend his own mechanism by winding his observation towards the inside. Our study inquires into the different perceptive depths of the bodies that the poems illustrate, by making use of the permanent metamorphosis, in order to come to terms with the physiological aberrations. Instability and movement are captured by the text which, from a moment to the other, pass from body to absence of body and tries to unify shapes without body into the matter. The analysis reveals that the body renews itself by breaking and borrowing boarders. The dialectic between the living body and the evasive shape of the soul of the dead would be resolved by a poetic ontology of the interspace and period in between. Thanks to the reminded recollection of the divine presence in a nature from which God took off, the mankind takes again the responsability of his continuity and the continuity of the world, by using his power of creation.

Nature-based tourism and ecotourism experienced a dynamic development over the past decade. While originally often described as specialized post-Fordist niche markets for ecologically aware and affluent target groups, in many regions they are nowadays characterized by a heterogeneous structure and the presence of a wide product range, from individual travels to package tours. The present dissertation analyzes the structure and economic importance of tourism in two highly frequented protected areas in middle income countries, the Sian Ka’an Biosphere Reserve (SKBR) in Mexico and the Souss-Massa National Park (SMNP) in Morocco. Both areas are situated in close proximity to the most important package tour destinations Cancún (Mexico) and Agadir (Morocco) and are subject to high touristic use and development pressure. So far, the planning of a more sustainable tourism development is hampered by the lack of reliable data. Based on demand-side surveys and income multipliers calculated with the help of regionalized input-output models, the visitor structure and economic impact of tourism in both protected areas are described. With regional income effects of approximately 1 million USD (SKBR) and approximately 1.9 million USD (SMNP), and resulting income equivalents of 1,348 and 5,218 persons, both the SKBR and the SMNP play an important—and often undervalued—role for the regional economies in underdeveloped rural peripheral regions of the countries. Detailed analyses of the visitor structures show marked differences with regard to criteria such as travel organization, nature/protected area affinity and expenditures. With regard to planning and marketing of nature-based tourism, protected area managers and political decision-takers are advised to focus on ecologically and economically attractive visitor groups. Based on the results of the two case studies as well as existing tourism typologies from the literature, a classification scheme is presented that may be used for a more target-oriented development and marketing of nature-based tourism products. / Natur- und Ökotourismus haben in den vergangenen Jahrzehnten eine dynamische Entwicklung durchlaufen. Einstmals häufig als spezialisierte postfordistische Nischenmärkte für ökologisch interessierte und zahlungskräftige Zielgruppen bezeichnet, sind sie heute in vielen Regionen durch eine heterogene Struktur und das Vorhandensein einer breiten Angebotspalette von Individualreisen bis hin zu Pauschalangeboten gekennzeichnet. Die vorliegende Arbeit befasst sich mit der Struktur und wirtschaftlichen Bedeutung des Tourismus in zwei stark touristisch frequentierten Schutzgebieten in Entwicklungs- bzw. Schwellenländern, dem Biosphärenreservat Sian Ka’an (SKBR) in Mexiko sowie des Souss-Massa Nationalpark (SMNP) in Marokko. Beide Gebiete liegen in unmittelbarer Nähe zu den wichtigsten Pauschalreisezielen Cancún (Mexiko) und Agadir (Marokko), und unterliegen einem hohen touristischen Nutzungs- und Entwicklungsdruck. Die Planung einer nachhaltigen Tourismusentwicklung in den Untersuchungsregionen wird bislang durch das Fehlen verlässlicher Daten erschwert. Basierend auf nachfrageseitigen Primärdatenerhebungen und mittels regionalisierter Input-Output-Modelle berechneter Einkommensmultiplikatoren werden die Besucherstruktur und ökonomische Bedeutung des Tourismus in beiden Schutzgebieten dargestellt. Mit regionalen Einkommenswirkungen in Höhe von ca. 1 Million USD (SKBR) bzw. ca. 1,9 Millionen USD (SMNP) und daraus abgeleiteten Einkommensäquivalenten von 1.348 bzw. 5.218 Personen, spielen sowohl das SKBR als auch der SMNP eine wichtige—und oftmals unterschätzte—Rolle für die regionale Wirtschaft in relativ strukturschwachen ländlichen peripheren Regionen der Staaten. Detaillierte Analysen der Besucherstruktur zeigen deutliche Unterschiede im Hinblick auf Kriterien wie Reiseorganisation, Natur- und Schutzgebietsaffinität und Ausgabeverhalten. Schutzgebietsmanagern und politische Entscheidungsträgern wird empfohlen, sich bei der Planung und Vermarktung des Schutzgebietstourismus stärker auf sowohl ökologisch als auch regionalwirtschaftlich attraktive Besuchergruppen zu konzentrieren. Basierend auf den Ergebnissen der beiden Fallstudien sowie existierenden Typisierungen aus der Literatur, wird ein Klassifizierungsschema zur gezielteren Entwicklung und Vermarktung von Naturtourismusprodukten vorgestellt.

No description available.

No description available.

L’étude est centrée sur l’obligation pour l’employeur d’informer le salarié. La première partie met en évidence les diverses raisons d’être de ces informations obligatoires. Certaines sont liées à l’activité interne de la pensée. Elles visent soit à instaurer une discussion préalable à une prise de décision de l’employeur soit à donner au salarié la possibilité de faire preuve de discernement dans ses choix. D’autres informations sont, en revanche, liées à l’activité externe sur le monde. Certaines lui donnent au travailleur la possibilité de contrôler l’action de l’employeur tandis que d’autres lui confèrent une autonomie d’action. Cette diversité de fonctions se conjugue avec une relative unité dans les règles applicable à ces différentes obligations d’informer. L’employeur devant effectuer un acte de langage pour exécuter son obligation d’informer, il est ainsi toujours soumis aux mêmes exigences de précision, d’exactitude et de sincérité quelque soit la finalité de l’information. De même, il est parfois contraint de respecter certaines règles de forme. La diversité des sanctions de l’inexécution découle également de la nature particulière de l’information. Le salarié peut demander réparation pour le préjudice subi du fait d’un défaut d’information. Mais il peut aussi invoquer l’inopposabilité des éléments non communiquées. Enfin, il peut demander à ce que ses attentes légitimes soient protégées soit via l’interdiction de se contredire au détriment d’autrui, soit via l’effet obligatoire de l’information. / The study focuses on obligations of the employer to inform each one of its employee. The first part outlines the various roots of the obligations to inform. Some pieces of information are related to the internal activity of thought. The aim is to create a discussion prior to the employer’s decision either to give the employee the opportunity to exercise discretion. Additional information is, however, related to the activity on the external world. Some give the worker the ability to exercise a control on the employer’s action, whereas some others give an autonomy to the action. However the diversity in the functions of the oblitgaiton to inform, the rules are on the whole the same. In order to perform its obligation must express itself. This expression is always subjected to the same precision, accuracy and fairness regardless its purpose. Similarly, the employer may be forced to follow certain rules of form. The sanctions are different. Indeed, the employee may claim compensation for damages due to lack of information. But he can also invoke the unenforceability of undisclosure. Finally, he may request that his legitimate expectations are protected either through estoppel or via the binding effect of the information.

Syfte: Syftet med uppsatsen är att analysera remissutfallet gällande inhemska arrangemang i SOU 2018:91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet). Med utgångspunkt i de inhemska arrangemangen, kommer begreppen rådgivare, rapporteringspliktiga arrangemang och den i utredningen presenterade rapporteringsavgiften beskrivas och analyseras utifrån proportionalitets- och legalitetsprincipen, dvs. balans mellan mål och medel samt krav på lagstöd och förutsebarhet. Uppsatsen bygger på synpunkter från följande remissinstanser, Föreningen auktoriserade revisorer, Näringslivets skattedelegation, Skatteverket, SRF konsulterna, Sveriges advokatsamfund. Frågan om inhemska arrangemang har ännu inte lett till någon lagstiftning. Metod: Uppsatsen bygger på en rättsdogmatisk- och en rättsanalytisk metod. Slutsats: Vår slutsats är att de i utredningen föreslagna rapporteringspliktiga arrangemang, begreppen rådgivare och rapporteringsavgift inte är helt förenliga med proportionalitets- och legalitetsprincipen. / Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation. Method: The work is based on a legal dogmatic- and a legal analytical method. Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.