<p>Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. </p><p>These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.</p><p>The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.</p>

Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal. The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.

Hälsofrämjande arbete på arbetsplatsen är av stor betydelse för att uppnå god hälsa i befolkningen. Det för arbetstagaren skattefria friskvårdsbidraget som många arbetsgivare erbjuder bidrar till att främja hälsan i företag och organisationer. Syftet med undersökningen var att ta reda på hur anställda på en arbetsplats förhåller sig till friskvårdsbidraget och vilka orsakerna är till att det utnyttjas eller inte utnyttjas. Ett andra syfte var att beskriva de anställdas motionsvanor och inställning till hälsa. Designen var en tvärsnittsstudie och ansatsen var en kvantitativ, deskriptiv undersökning. Studiepopulationen var arbetstagare på en arbetsplats vilka erbjöds ett friskvårdsbidrag. Urvalet var 134 anställda på företaget Anticimex Region Norr. Datainsamling skedde via webbaserad enkät. Svarsfrekvensen var 38 %. 45 % av respondenterna utnyttjade friskvårdsbidraget. Okunskap, otillfredsställande aktiviteter, för lågt bidragsbelopp samt komplicerade regler för användning av bidraget angavs som orsaker till icke-utnyttjande. Träningsfrekvensen skiljde sig mellan de som utnyttjade och de som inte utnyttjade bidraget men alla respondenter uppgav att hälsa var betydelsefullt för dem. Det finns flera möjligheter till förbättring för de arbetsgivare som strävar efter att friskvårdsbidraget utnyttjas av fler medarbetare och önskar skapa ett bättre arbetsklimat på arbetsplatsen. Informationsspridning bör ske via fler kanaler och hälsofrämjande aktiviteter bör erbjudas på arbetsplatsen. / In order to promote health in the population, the health promotion offered through the workplace is essential. The health care allowance which is offered by many employers contributes to the health promotion within businesses and organizations. The purpose of the survey was to find out how employees in a workplace relate to the health care allowance and what the underlying reasons are for its use or non-use. A second objective was to describe the employees' fitness habits and attitude towards health. The design was a cross-sectional study and the approach was a quantitative, descriptive study. The study population was employees in workplaces where a health care allowance was offered. The sample was 134 employees at the company Anticimex Region Norr. Data collection was done through a web-based questionnaire. The response rate was 38 %. 45 % of the respondents used the health care allowance. Stated reasons for the non-use of the allowance were; ignorance, unsatisfactory activities, too small amount of the allowance and complexity of the rules. Training frequency differed between those who used and those who did not use the allowance but all respondents stated that health was important to them. For employers who seek to extend the use of the health care allowance among their employees and aim to create better working environment there are several opportunities for improvement. More channels for the distribution of information could be one alternative and health promotion activities ought to be offered in the workplace.

With this study, our purpose has been to achieve profounded knowledge and understanding regarding the use of discretion among social workers specialized in social allowance issues. The Social Services Act, structured as a framework law in the Swedish context, provides the social worker with a certain degree of discretion, in order to enable accommodated decisions depending on client case specifics. This study problematizes these aspects of legal security, and our intention has been to examine which factors impact the assessments social workers carry out in statutory decisions of social allowance applications. To attain this, we narrowed down our intention into a number of distinct and delimitated research questions: (1) Which elements of the client case impact the social worker’s assessment? (2) Which external aspects influence the social worker’s assessments and decisions? (3) How do social workers decide the client’s credibility?   In order to establish answers to our research questions, we have utilized a qualitative approach of research by exerting qualitative interviews in addition to a vignette study. We have conducted five interviews with social workers specialized in social allowance issues. The empirical material was analyzed and illustrated in the view of Lipsky’s descriptive theory of street-level bureaucracy, and in the light of different theories of authoritarian power, as constituted by Lukes and Foucault.   Within the municipality subject to our research, our vignette study establishes the fact disparities exist among the assessments social workers decide from an application of social allowance. The result of our study exhibit social workers’ grounds of assessment are influenced by a number of aspects. These facets of impact compose internal factors existing within the client case frame. Related to the unique characteristics of a client’s situation, the internal factors also depend on the relation created between social worker and client. Furthermore, the social worker’s assessment is affected by external factors including colleague consultation, supervisor influence and contemporary work load levels. Additionally, our study implies aspects influencing decision-making of social workers occurring on a meta level, which we have opted to denominate semi-external factors. These factors embrace levels of client credibility as well as aspects of power present in the social worker – client relation.

Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenk­lingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet. Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling. För att besvara syftet fast­ställs gällande rätt, där vår primära rättskälla är 56 – 57 kapitlet Inkomstskattelagen (1999:1229) (IL). Då en stor del av utredningen rör reglernas utveckling behandlas även förar­beten till IL i uppsatsen. För att undvika inkomstomvandling anses det motiverat att införa en begränsning i tillämpningen av förenklingsregeln. I uppsatsen utreds tre förslag på begränsningar. Det förslag som anses mest motiverat att införa är ett ak­tivitetskrav på företagsnivå. Detta skulle innebära att delägare inte kan utnyttja förenklings­regeln för att erhålla ett helt schablonbelopp, och därmed lägre beskattning, genom att starta företag utan faktisk verksamhet. Lagstiftarens syfte vid införandet av förenklingsregeln var att underlätta främst för mindre och nystartade företag, dessa företag skulle kunna ha problem att uppfylla aktivitetskravet om det sätts för högt.  Därmed finns vissa fördelar med att, för delägare i de företag som inte uppfyller aktivitetskravet, även införa ett lägre schablonbelopp.

The number of informal carers in the UK is rising, yet the dynamics of care within informal care relationships remain poorly understood. The present research examined adaptation of informal care relationships affected by Acquired Brain Injury. The research addresses four pairs of questions: (1a) Are there any disagreements and/or misunderstandings between carers and people with Acquired Brain Injury (PwABI) regarding carer identity? (1b) How can the pattern of divergences be explained? (2a) Are there any disagreements and/or misunderstandings between carers and PwABI regarding PwABI identity? (2b) How can the pattern of divergences be explained? (3a) What strategies do carers and PwABI use in collaboration on a joint task? (3b) Is the type of input provided by carers on the joint task comparable to scaffolding as described in the child development literature? (4a) What happens when carers and PwABI collaborate to fill in the Disability Living Allowance (DLA) claim form? (4b) Why do carers see more disability than PwABI when filling in the DLA form? Four mixed-method data sets were used to answer these questions: (1) numerical ratings given by PwABI and carers to map out convergences and divergences (2) videos of discussions between participants and researcher during rating tasks (3) videos of carers and PwABI engaging in a joint task - planning inviting a friend or relative round for a meal and (4) videos of carers and PwABI filling in part of the DLA claim form. All data was collected from the same 28 PwABI/carer dyads who were two or more years post injury. Chapter 4 addresses questions 1a and 1b. Carers’ and PwABIs’ perspective ratings revealed a number of disagreements regarding carer identity. Carers perceived themselves negatively compared to their partners’ view of them. Regarding question 1b, carers feel negatively about themselves due to difficulties in the transition to the role of ‘carer’. They experience a lack of recognition for this caring role as a result of concealing the burden of care. Carers require more long term support from health services to help them achieve recognition for their role, such as facilitating attendance at support groups. Chapter 5 addresses questions 2a and 2b. Carers’ and PwABIs’ perspective ratings revealed only one disagreement and corresponding misunderstanding regarding PwABI identity. Regarding question 2b, alignment was found between the perspectives of carers and PwABI regarding PwABI due to the relational rating method used. It is carer identity which is the source of most divergences of perspective, not PwABI identity as commonly assumed. Using a relational rating method shows promise as a tool to explore perspectives as it treats all viewpoints as equal and avoids pathologising the perspective of PwABI. Chapter 6 addresses questions 3a and 3b. Analysis of strategies shows that completing a joint task is a collaborative process. Carers direct the background of the task but PwABI are in charge of the foreground, making task decisions. However, carers dominate the process and control where and how PwABI contribute. Regarding question 3b, the interaction meets the criteria for scaffolding in the strategies chosen and the flexibility of collaboration. However, removal of supports is often an unrealistic goal, leading to frustration in carers. Examination of processes of collaboration has elucidated the strategies used by carers and PwABI and can enhance theoretical discussion of the applicability of the scaffolding metaphor for a cognitively impaired adult sample. Chapter 7 address questions 4a and 4b. Disagreements were frequent when completing the DLA form. Contestations were almost exclusively in the direction of carers seeing greater disability than PwABI. Regarding question 4b, carers see greater disability due to the communication required to complete the form. Dyads are forced to confront disability, a pattern of interaction they avoid in everyday life. Carers marginalise PwABI point of view and position themselves as ‘expert’ on the PwABI. Differences in frames of reference regarding audience, aim and scope lead carers to maximise the disability and PwABI to minimise this. The impact of completing complex forms on relationships and identity needs to be considered during development of disability benefit assessment methods. A relational approach which studies both halves of informal care partnerships simultaneously allows us to go beyond outcomes of ABI and affords a greater understanding of processes of adaptation.

Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. Många av dessa system bygger på en ”cap and trade” princip, d.v.s. ett tak sätts för hur stora utsläppen får vara. För att säkerställa att de sammanlagda utsläppen inte överstiger taket kan företag förvärva utsläppsrätter genom gratis tilldelning eller köp. En utsläppsrätt innebär att företaget kan släppa ut en viss mängd växthusgaser. Företaget måste ha tillräckligt med utsläppsrätter för att täcka sina utsläpp, annars måste de köpa ytterligare utsläppsrätter av andra företag. Tanken är att man genom detta handelssystem gör det möjligt att minska utsläppen till minsta möjliga kostnad. I dagsläget finns det väldigt lite vägledning kring hur företag ska redovisa utsläppsrätter, vilket främst grundar sig i att åsikterna kring vad utsläppsrätter verkligen är går isär. En del hävdar exempelvis att utsläppsrätter ska ses som lager, medan andra hävdar att de är immateriella tillgångar. En argumentation har även först om att utsläppsrätter i grund och botten är rättigheter och därför ska behandlas som sådana i de finansiella rapporterna. I Nordamerika har organisationen FERC gett ut rekommendationer inom området, sedan tillbakadragandet av IFRIC 3 finns dock ingen vägledning i Europa. Syftet med studien är att undersöka hur 104 företag med säte i Nordamerika och Europa redovisar utsläppsrätter i sina finansiella rapporter. Vidare är syftet att fastställa om det finns några skillnader mellan kontinenter samt mellan sektorerna olja och gas, el samt naturgas. Dessutom förs en diskussion om reglering, särskilt i form av ytterligare standarder, kommer att förbättra kvaliteten på den information som delas i de finansiella rapporterna. Enligt tidigare forskning delger företag vanligtvis väldigt lite information gällande utsläppsrätter. Denna slutsats styrks även av vårt resultat då vår studie visar att en stor andel av företagen inte ens nämner utsläppsrätter i sina finansiella rapporter. Vidare har tidigare forskning visat att redovisningen av utsläppsrätter skiljer sig åt när det gäller klassificering såväl som värdering, något som även styrks av vårt resultat. Vårt resultat indikerar även att de skillnader som finns gällande klassificering och värdering delvis kan förklaras av sätes- och sektorstillhörighet men även av en viss påverkan från FERC och IFRIC 3 på respektive kontinent. Utsläppsrätter klassificeras vanligen som lager i Nordamerika och som immateriell tillgång i Europa, detta beror antagligen på att kontinenterna påverkas av FERCs rekommendation respektive IFRIC 3. Den vanligaste värderingsmetoden, på båda kontinenterna, är anskaffningsvärde. Bland de företag som inte använder sig av denna metod är skillnaderna mellan kontinenterna desto större. Resultatet tyder på att företagen vidtar försiktighet på grund av den osäkerhet utsläppsrätterna innebär. Utifrån detta drar vi slutsatsen att det finns stora skillnader i hur nordamerikanska och europeiska företag klassificerar och värderar utsläppsrätter i de finansiella rapporterna. Studien belyser hur val av redovisningsmetoder, gällande utsläppsrätter, skiljer sig åt mellan nordamerikanska och europeiska företag såväl som mellan olika sektorer. Vidare belyser studien hur den bristande regleringen påverkat kvaliteten i de finansiella rapporterna. Användbarheten i de finansiella rapporterna diskuteras även utifrån legitimitets-, intressent- såväl som institutionell teori. / Emission trading schemes are used by several countries and areas with the hope of mitigating climate change. The aim of these schemes is to create economic incentives for companies to reduce greenhouse gas emission and thereby cut the overall emissions cost-effectively. Many of these systems are based on a ”cap and trade” principle where a cap is set on the total amount of emission that can be emitted. To ensure that the overall emissions do not exceed the cap, companies receive, buy or trade emission allowances. These allowances give companies the right to emit a certain amount of greenhouse gases. The company must have a sufficient amount of allowances to cover the emissions, otherwise they must buy additional allowances from other companies. The idea behind this system is that it will make it possible to reduce emission where it costs less. Currently, there is very little guidance in terms of how companies should account for emission allowances. The main issue is that there are different views of what kind of an asset these allowances are. Some argue, for example, that emission allowances should be viewed as inventory while others argue that they should be seen as intangible assets. Arguments have also been made that these allowances are rights and therefore should be treated as such in the financial reports. In America, the organization FERC has given out some recommendations on the area and since the withdrawal of IFRIC 3, there is no guidance in Europe. The aim of this study is to investigate how 104 companies located in North America (USA and Canada) and Europe account for emission allowances in their financial reports. In addition to this, the study aims to determine whether any differences exist between the continents as well as between the sectors oil and gas, electric utility and natural gas. Furthermore, a discussion will be made whether guidance on the matter, especially in the form of additional standards, will improve the quality of the information in the financial reports. Previous research has concluded that companies usually disclose very little information regarding emission allowances. This conclusion is supported by our findings. Our study shows that many companies do not even mention emission allowances in their financial reports. Furthermore, previous research has concluded that the reporting of emission allowances differs among companies in terms of classification as well as valuation, which is consistent with our findings. Our results indicate that the differences in classification and valuation partly can be explained by location and industry affiliation but also by the influence of FERC and IFRIC 3 on the respective continent. Emission allowances are often classified as inventory in Northern America and as intangibles in Europe, which is probably due to the influence of FERCs recommendation and IFRIC 3. The most common valuation method on both continents are historical cost. Among companies that does not use this method the continental variations are major. These findings suggest that prudence plays a key part due to the uncertainty related to emission allowances. Based on this we conclude that there are major differences between how emission allowances are classified and valued in the financial report of North American and European companies. This study highlights how accounting choices differs among Northern American and European companies as well as among different sectors. Furthermore, this study highlights the lack of regulation and how this affects the quality of the financial reports. The usefulness of the financial reports is also discussed from a legitimacy-, stakeholder- and an institutional perspective.

The thesis is focused on the tax regime of allowance organizations in Czech Republic. The aim of this thesis is evaluate tax regime of allowance organizations in Czech Republic and find a solution that optimizes the tax. The subobjectives are the evaluation of tax regime of ZS a MS Velhartice and the draft of solution leading to optimization legal entity´s income tax. The object of study is allowance organization ZS a MS Velhartice. The data was provided by school. These are primarily directives relate to secondary activities, the deed of establishment, annual financial statement, tax declaration of legal entity´s income tax in 2015. Further information was provided by allowance organization´s accountant. The allowance organization applies a simplified accounting. It will be appropriate to create analytics account for every secondary activities separately. It was also recommended to update secondary activities' calculations. The important factor of cost classification of an allowance organization is distribution of administrative cost for main and secondary activities. It would be appropriate to determine accurate method. The allowance organization should have a secondary electricity meter and hydrometer. Furthermore it will be necessary to involve another employee for check of the state of electricity meter and hydrometer.

The thesis deals with the issue of long-term strategy for the development of social services in the municipality with extended scope Světlá nad Sázavou to r. 2030. The aim was to describe the current situation in selected municipalities in terms of facilities and related social services to handle the forecast population on a given territory by 2030 and ratify the lessons learned in terms of the need for social services in the interviews with key players in the field of social and related services. The theoretical part is focused mainly on the concept and characteristics of social services and related issues with regard to demographic changes. The practical part is divided into three parts. In the case study, I firstly describe the current state of social and health services in the municipality with extended powers Světlá. In the second part of the thesis, I compiled the forecast population of the selected area by 2030. In the final part in order to achieve the objective I conducted interviews with key personnel in social services in the studied area. The conducted research has revealed several recommendations for the town Světlá. In the future, it would be appropriate to support outreach and outpatient services, and increasingly develop cooperation with existing non-profit organization that operate in the selected area. It is also necessary to resolve the issue in an appropriate manner of people at risk of social exclusion. By 2030, the increase in the number of people older than 65 years in the studied area almost doubled. With that will surely come the need to extend existing capabilities of social services. For the city, it follows in the next 15 years to take appropriate action in response to the social policy of the state. The current system of financing social services and the care allowance is assessed as ineffective and requires appropriate legislative adjustment, so that the network of social services in the Czech Republic in the future, is prepared for the expected demographic trends.

O objetivo do experimento foi compreender e quantificar a mudança estrutural de pastagens anuais típicas do período hibernal do RS e avaliar o potencial produtivo e as características de carcaças de novilhos superprecoces. O experimento foi conduzido em área pertencente à Fazenda Espinilho, localizada no município de São Miguel das Missões – RS. Foram impostos quatro tratamentos por meio de diferentes alturas de manejo da pastagem: 10, 20, 30 e 40 cm, obtidas a partir da aplicação de diferentes cargas animais. O delineamento foi o de blocos completos casualizados com três repetições. Foram utilizados animais, com cerca de 10 meses de idade, machos inteiros, uniformes, sem padrão racial definido, com peso médio inicial de 190 kg. As variáveis estudadas foram: massa de forragem (MF), taxa de acúmulo de forragem (TAC), produção total de forragem (PTMS), relação lâmina foliar/colmo + bainha, ganho médio diário (GMD), ganho por área (GPA). Observou-se um aumento linear da MF com o aumento da altura do pasto, onde para cada cm de aumento na altura acima de 10 cm, correspondem um incremento de cerca de 108 kg/há na MF do pasto. Não houve efeito dos tratamentos para a TAC, bem como para a PTMS, cujos valores médios foram de 55,8 kg/há.dia e 8210 kg/ha, respectivamente. O aumento no GMD foi condicionado pelo incremento na qualidade e/ou na quantidade de forragem disponível, já que as OF diárias para os tratamentos de 10, 20, 30 e 40 cm de altura foram de 6, 7, 13 e 19 kg de MS/100 kg de PV, respectivamente. Portanto, o modelo de resposta do GMD em relação às alturas resultou em 0,96 e 1,24 kg/animal nos tratamentos de menor e maior GMD, respectivamente, que foram de 10 e 20 cm de altura. O maior GPA observado no tratamento 10 cm (515 kg de PV/ha) deveu-se à uma maior carga animal utilizada, e ambas apresentaram respostas lineares decrescendo com o aumento da altura de pastejo. O peso vivo dos animais antes do abate não foram incrementados com o aumento da altura do pasto (P>0,05). Houve um forte e abrupto decréscimo da relação lâmina/colmo+bainha colmo nos tratamentos 30 e 40 cm a partir de setembro. Investigou-se o ajuste de quatro tipos teóricos de distribuição das freqüências de altura em cada tratamento e em seis diferentes datas de observação, bem como o potencial de predição da MF por intermédio da altura do pasto. A distribuição das freqüências de altura se ajustou ao modelo Normal em apenas uma das noventa e seis séries analisadas. A distribuição tipo Gamma foi a que mais freqüentemente se ajustou aos dados de altura, porém, uma vez iniciado o pastejo, o incremento da heterogeneidade no pasto foi tal que a distribuição de freqüências não se ajustou a nenhum dos modelos estudados. Sugerese que as metas de altura de manejo devam ser variáveis ao longo do ciclo de pastejo, com o intuito de se administrar a heterogeneidade causada pelo animal. / Aiming to comprehend and quantify the structural changes in typical temperate annual pastures from RS and evaluate the potential production and characteristics of young beef steers carcass, this experiment was conducted at Fazenda Espinilho, located in São Miguel das Missões. Treatments were four sward height management targets (10, 20, 30 and 40 cm), using continuous variable stocking. A completely randomized block design with three replicates was applied. Beef steers weighting 190 Kg were used and they were ten months old, non-castrated males with no defined breed. The investigated variables were herbage mass (HM), herbage growth rate (GR), total dry matter production (TDMP) and laminae/stem+sheath relation, average daily gain (ADG), gain per area (GPA). Results indicated a linear increase relating herbage mass and sward height, where each cm on sward height above 10 cm increases herbage mass in 108 kg/ha. Treatments did not differ in GR and the TDMP, average values being 55,8 kg DM/ha and 8210 kg DM/ha, respectively. The increase on the average daily gain (ADG) was due to the increase of quality/amount of available forage and the herbage allowance for the treatments of 10, 20, 30, 40 cm, was 6, 7, 13, 19 DM kg/ 100 kg LW, respectively. So, the ADG was 0.96 and 1.24 kg/animal for the treatments of lowest and highest ADG, which corresponds to 10 cm and 20 cm. Once ADG was low, the highest GPA observed on the 10 cm treatment (515 Kg PV/ha) was due to a higher stocking rate and both presented a negative linear response, decreasing with the increase in sward height. Concerning final live weight there was no difference with increasing sward height (P>0,05). A pronounced decrease in laminae/stem+sheath relation for 30 and 40 cm treatments occurred by September. In addition, four theoretical distributions were fitted to sward height data for each treatment in six different sample dates. Sward frequency height distributions fitted Normal distribution only in one of ninety six data series analyzed. Gamma distribution was more frequently adjusted to sward height data, however, once grazing started, pasture heterogeneity was so increased that sward height did not fitted neither of the investigated models. It is suggested that sward height targets should be variable along the grazing season aiming to manage the heterogeneity caused by the animal.