The aim of the dissertation is to analyze the system of providing and financing social services and to assess to what extent the introduction of a voucher system through social systems cards contribute to the effectiveness of the financing of social services. To achieve this objective we chose a combination of three sociological methods - qualitative research method based on secondary data analysis, questionnaire survey among persons with dependent children who have been granted an allowance for care and in-depth interviews with experts from amongst the selected branches of labor offices, regional and municipal authorities and from the field of social services providers. The theoretical part is devoted to the characterization of the financing of social services in our country. Based on the analysis of available statistical data, it is demonstrated that the current system of providing and financing social services is inefficient and it is therefore necessary to find new elements that would contribute to the stabilization especially in the area of financing in order to create the necessary to create conditions for ensuring the optimal form of security needs of the person relies on the provision of social services. It indicates (based on the characteristics of foreign experience) that one of the ways to increase the effectiveness of the financing of social services is the introduction of a voucher system. In relation with the implementation of social reforms after 2008, our country decided to introduce a social systems card, which can be understood as an electronic payment voucher, i.e. as a tool, which leads to expansion of yet provided services in social benefits and to increase user comfort. A similar system has been introduced in the past and is still used in many European countries such as Italy, the UK or Finland. Currently, the Czech Republic is the only country in Europe where care allowance is paid only in cash and care allowance is not often used to provide the necessary social services. One way to prevent this is a transition into non-cash benefits payment. One of these options is to use the voucher system, which ensures that the funds earmarked for the provision of social services, will also be in this area actually inserted. The form of benefit payment for care has changed within the implementation of social reforms. Since its payment by postal order was, in early 2012, accede to payment under the cashless payment cards through social systems. This form of distribution, however, wasn't met with a positive response, and it was subsequently decided to cancel the card and return to the original form of payment of the allowance for care and all non-insurance social benefits. This has led to the fact that the original goal of my work - to assess to what extent the introduction of a voucher system through cards social systems contribute to the effectiveness of the financing of social services - failed to fully implement. In summary, it is clear that the current system of financing social services is inefficient, and therefore it will be necessary - particularly in relation to expected demographic trends - to fundamentally change it. Re-introduction of non-cash forms of benefit payment for care can be regarded as one of the tools that could enhance the efficiency of provision and funding of social services. However, it is necessary to learn from the mistakes that have been implemented in the past period of time, emphasis on timely, quality and positive information campaign with an emphasis on explaining the benefits of the new system of social benefits, correct timing of the various steps of the solution and in advance of this solution to acquaint the general population.

This experiment was conducted with the objective to evaluate a Cynodon dactylon var.dactylon pasture for lambs. It was carried out from January to March of 2008 to test the effect of different green leaf (GLAL) allowances (3, 6 or 9 kg of dry matter (DM)/100 kg of live weight (LW)) on both pasture attributes and animal performance. Thirty six lambs (18 Texel × Ile de France and 18 Lacaune × Texel × Ile de France) were used in a completely randomized experiment that included three pasture plots per treatment. Forage mass was not affected (mean of 3484 kg of DM/ha) whereas the green leaf growth rate (GLGR) increased linearly (P<0.05) from 12.1 to 20.5 kg of DM/ha/day and stocking rate decreased linearly (P<0.05) from 1179 to 609 kg of LW/ha with increased forage allowance. Forage intake (mean of 776 g of DM/animal/day) was not affected by treatments. There was treatment by genetic group interaction (P<0.05) on animal performance such as LW gain was negative (mean of -25 g/animal/day) and not affected by treatments for Texel × Ile de France while it exhibit a quadratic response (P<0.05) with increased forage allowance for Lacaune breed-crossed lambs. Live weight gain of these animals was negative only at the intermediary forage allowance (-61 g/animal/day) whereas it was positive for others treatments (19 and 35 g/animal/day at GLAL of 3 and 9%, respectively). However, more consistent conclusions on nutritional potential of this pasture depend on medium to long-term additional studies carried out in more favorable climatic conditions to both forage and animal growth. / O presente experimento foi conduzido com o objetivo de avaliar a utilização da pastagem de Cynodon dactylon var.dactylon para ovinos. Nos meses de janeiro a março de 2008, foi testado o efeito de diferentes níveis de oferta de lâminas foliares verdes (OFLV) da pastagem (3, 6 ou 9 kg de matéria seca (MS)/100 kg de peso vivo (PV)) sobre os atributos da pastagem e sobre o desempenho animal. Foram utilizados 36 cordeiros (18 Texel × Ile de France e 18 Lacaune × Texel × Ile de France) em um delineamento experimental inteiramente casualizado que incluiu três repetições de área. A massa de forragem não foi afetada pelos tratamentos (média de 3484 kg de MS/ha), enquanto que a taxa de acúmulo de lâminas foliares verdes (TXACFO) aumentou linearmente (P<0,05) de 12,1 para 20,5 kg de MS/há/dia e a carga animal diminuiu lineramente (P<0,05) de 1179 para 609kg de PV/há com o aumento da oferta de forragem. O consumo de forragem foi em média 776 g de MS/animal/dia, não sendo afetado pela OFLV. O desempenho animal foi afetado pela interação entre tratamento e grupo genético (P<0,05) de modo que o ganho médio diário (GMD) de PV foi negativo (média de -25 g/dia) e não foi afetado pelos tratamentos nos animals Texel × Ile de France enquanto que variou quadraticamente (P<0,05) com o aumento da OFLV nos animais cruzados com Lacaune. O GMD destes animais foi negativo somente na oferta intermediária (-61 g/dia) e positivo nas demais ofertas de forragem (19 e 35 g/dia nas OFLV de 3 e 9%, respectivamente). No entanto, conclusões mais consistentes sobre o potencial nutricional desta forrageira dependem da condução de estudos adicionais de médio a longo prazo, que incluam também condições climáticas mais favoráveis ao crescimento das pastagens e dos animais.

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.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In many applications of metalworking industry it is required mass production of parts containing holes with finish and tolerances typically from precision assembling, with working quality, ISO IT grade, ranging from IT7- IT5. But to produce these holes with tighter tolerances and with low geometrical errors, conventional twist drills may be not enough, so further processes are required, like reaming for example. Before any reaming process comes the drilling process, resulting in two different tools, two parts on necessary machining time, which in turn affects productivity and competitiveness. Therefore , any investment in the production of tools and techniques to reduce the machining time of close tolerance holes without affecting the integrity of the surface and preferably at a lower cost , will receive special attention from the machining community. In this context, this paper presents a technical and economic study of the use of special designed drill in replacement by a reamer the production of cylindrical holes of 10 mm diameter pieces of compacted graphite cast iron in terms of finish, roundness and dimensional deviation. It was also investigated the influence of the allowance in the final quality of the machined hole reamer. The surface of the holes and the microhardness of the machined holes were also analyzed and the tool wear was monitored. Finally, the economic analysis of the tools employed was performed. The results showed that special drill resulted in finish and dimensional deviation as good as those produced by the reamer. IT6 was the working quality obtained after reaming with reaming allowance of 0.5mm, while IT8 quality was obtained by using the special designed drill. Wear on special drill was lower than that observed in the reamer, and for the latter chipping occurred. Up to 29% of reduction in machining time was achieved by using the special drill, which resulted in a reduction of 33% cost as well. In contrast the values of cylindricity deviations were higher than those obtained with the reamers under the conditions investigated. The hardness was not affected by the processes employed. / Em muitas aplicações da indústria metal-mecânica exige-se a fabricação de peças com furos que apresentem acabamento e exatidão geométrica necessária para a montagem de precisão, normalmente com qualidade de trabalho variando entre ISO IT5-IT7. Mas para a produção destes furos de tolerâncias mais estreitas e com menores erros geométricos, as brocas helicoidais convencionais não são suficientes, de forma que são necessários processos subsequentes, como o alargamento, por exemplo. Antes de qualquer operação de alargamento vem à operação de furação, chamada de pré-furação, e assim para um furo alargado são necessárias no mínimo duas ferramentas diferentes, duas parcelas no tempo de usinagem, que por sua vez afeta a produtividade e competitividade. Portanto, qualquer investimento na produção de ferramentas e técnicas que permitam reduzir o tempo de usinagem de furos de tolerância estreita, sem afetar a integridade da superfície e de preferência com menor custo, receberá especial atenção da comunidade de usinagem. Neste contexto, este trabalho apresenta um estudo técnico e econômico do emprego de broca especial em substituição ao alargador, na produção de furos cilíndricos, de 10 mm de diâmetro, em peças de ferro fundido vermicular, em termos de acabamento, cilindricidade e desvio dimensional. Investigou-se também a influência do sobremetal na qualidade final do furo usinado pelo alargador. As paredes dos furos e a microdureza dos furos usinados foram também analisados e o desgaste das ferramentas foi monitorado. Por último, foi realizada a análise econômica das ferramentas empregadas. Os resultados mostraram que a broca especial resultou em acabamento e desvio dimensionais tão bons quanto aqueles produzidos pelo alargador. IT6 foi á qualidade obtida pelo alargador após furação com sobremetal de 0,5 mm, enquanto que a broca especial produziu qualidade IT8. O desgaste da broca especial foi menor que aquele dos alargadores, sendo que para estes últimos ocorreu lascamento. Cerca de 29% de redução no tempo de usinagem foram obtidos com á broca especial, o que resultou em um custo de produção 33% menor. Em contrapartida os valores dos desvios de cilindricidade foram superiores aqueles obtidos com os alargadores nas condições investigadas. A microdureza não foi afetada pelos processos empregados. / Mestre em Engenharia Mecânica

The aim of my graduation theses is analyse of management of property USC Volyně and alovance organization and refer to problems of property relations and tax impact to property.

The Diploma Thesis deals with the reform of the social services system in the Czech Republic. The theoretical part includes the definition of the basic terms and describes the reasons leading to the reform of the social services system. The aim of the Diploma Thesis was to ascertain which problems relate to the application of the legal regulation concerning the home care allowance from the point of view of the subjects involved: the home care allowance recipients, the social services providers representatives and the municipal authorities workers of the municipalities with extended powers. When analyzing this problem it was necessary to ascertain the views of the particular subjects on this allowance, next the purposes the home care allowance is used for by its recipients in particular dependence levels, which form of social services they utilize most often, and which effect the form of the home care allowance payment can exert on the way of its utilization. The empirical part of the Diploma Thesis utilized the quantity research and the quantity questioning method. The Diploma Thesis conclusion, on the basis of the results processed, brings the appropriate precautions, which can be used in practice.

Abstract By the end of 2007 the parental allowance was so high that many beneficiaries, especially those without any or low qualifications, never received a similar income in their job, which obviously resulted in a situation that some parents found it financially disadvantageous to return back to work. The new system of maternity leave makes it possible to draw the parental allowance during a shorter period of time whereas the amount paid differs depending on the time during which it is received. The objective of the graduation work was to map out the situation regarding the drawing of the parental allowance and reasons for choosing various options. The following hypotheses were determined based on this objective. 1st: Women who have the employment contract for a limited period of time pick a shorter alternative of parental leave than women with a contract for an unlimited period of time. 2nd: Women with a higher income select a shorter parental leave than women with a lower income. To obtain the necessary data to fulfill the determined objectives, the author used the questionnaire technique. The questionnaire was anonymous, it was filled in by women who have recently delivered a baby and it comprised 12 questions. 159 questionnaires were distributed during two months in 2008. The determined hypotheses were confirmed by the research. The results showed that the most preferred period of parental leave is three years with an income of 7600 CZK. As a reason for choosing this option the respondents answered that their employer ``reserves`` a job for them for three years and they can devote all their time to the baby. They find the amount of the allowance satisfactory. Most of them indicated they were yet to decide whether they were going to earn extra money during the parental leave and they did not know what they would do. If mothers need to leave their baby, people from their families usually babysit. Most of them would not trust a nurse. It was mostly young women (18 {--} 25 years of age) who indicated that they would not mind a nurse looking after their child. Changes which occurred in the field of parental leave and parental allowance need to be accompanied with relevant changes in other fields related to combining work and family, such as pre-school facilities and nursing centres for children younger than three years of age and also more flexible working hours. Family and employee policy should pay more attention to programmes supporting return to the labour market after the parental leave.

Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.

This work deals with a system to help people who found themselves in a state of material poverty. System to help these people is governed by law No. 111/2006 Coll., about help in the material shortage. The basic idea of this law is that a person who works must be in a good shape than somebody, who doesn?t work or who avoid work. The practical part is tending to meet several objectives. The first objective is to show, how the performance of public service affects the height of benefit help in the material shortage (living allowance) by the individual clients. In terms of practical part of work the public opinion research was realized. The conclusion of practical part shows, how the establishment of the public institute service influence the budget of the city.

Submitted by (edna.saturno@ufrpe.br) on 2017-05-16T11:49:39Z No. of bitstreams: 1 Osniel Faria de Oliveira.pdf: 2473892 bytes, checksum: ce5ce70228459fb50391d77d95ca9fcb (MD5) / Made available in DSpace on 2017-05-16T11:49:39Z (GMT). No. of bitstreams: 1 Osniel Faria de Oliveira.pdf: 2473892 bytes, checksum: ce5ce70228459fb50391d77d95ca9fcb (MD5) Previous issue date: 2012-07-17 / The Caatinga is an important forage resource for the herd of Brazilian semiarid region. This study aimed to characterize the vegetation and animal performance, as well as the sheep selectivity throughout the year in thinning Caatinga in Serra Talhada-PE. The research included evaluation of vegetation and animal performance (sheep) at 38 hectares of Caatinga in a private farm. A fraction of the vegetation was previously thinned for cultivation of corn, beans and sorghum, and replaced by Cenchrus ciliaris L. and Urochloa mosambicensis Hack. Currently, the rangeland is used by crossbred sheep (Dorper x Santa Inês) which stay in the area during the year, at a fixed stocking rate. Response variables included herbage mass, herbage chemical composition, percentage of bare soil, plant height, percentage of litter, stocking rate, animal performance, herbage allowance, botanical composition of the rangeland and of the diet, and selectivity index. Herbage mass ranged from 422 ± 42 to 1262 ± 95 kg DM.ha-1 from January/2011 to January/2012, which led to decreased herbage allowance (5.1 ± 0.5 to 24.5 ± 1.8 kg DM/kg BW), along the season. The weight gain of the sheep was 2.0 ± 2.2 kg/head/period and 3.8 ± 4.0 kg/ha/period. The percentage of litter was higher at October/2011 (38.8 ± 4.1%) and January/2012 (41.4 ± 4.3%). High percentage of bare soil was observed, especially during the dry season, showing average 24.4 ± 1.5%, being higher than in January/2011 with 43.6 ± 5.9% and increased throughout the dry period. During the dry season, the concentrations of DM, NDF, ADF and TC in the forage increased, while the CP, MM and NFC decreased. The principal component analysis showed that over 79% of the total variation was explained by the first two principal components for the structural characteristics of rangeland and animal performance. Herbage mass was negatively correlated with litter and positively correlated with rainfall. The higher the plant height, the lower was the percentage of bare soil. Sheep live weight had negative correlation with herbage allowance and stocking rate. We observed high species diversity (63 species and 25 families) with predominance of shrub-tree, and in most cases, species of low forage value. The botanical composition of rangeland showed higher presence of the following components: Malvaceaes (30.9%), “other species” (20.1%) and Cenchrus ciliaris L. (12.9%), which formed dissimilar groups. In the botanical composition of the sheep diet, via fecal samples by the micro histological technical, there was great participation of dicotyledonous, in average 59.6%. However, throughout selectivity index (SI) estimative, sheep selected more grasses during the rainy season (SI = 1.5) and dicotyledonous plants in the dry season (SI = 1.8). The Malvaceae was rejected (SI = 0.3) by sheep. In general, the Caatinga showed variation of herbage mass, botanical composition, chemical composition, animal performance and selectivity, throughout the year. It is recommended a management that contributes for maintenance of desirable species, leading to the increase of the rangeland carrying capacity. / A vegetação da Caatinga é um importante recurso forrageiro para o rebanho da região semiárida brasileira. Objetivou-se caracterizar a vegetação e o desempenho animal, bem como a seletividade de ovinos, ao longo do ano, em Caatinga raleada, no município de Serra Talhada-PE. Para tal, a pesquisa consistiu em levantamento de dados da vegetação e dos ovinos em 38 hectares de Caatinga em propriedade particular. Uma fração da vegetação foi anteriormente raleada para cultivo de milho, feijão e sorgo, e substituída por Cenchrus ciliaris L. e Urochloa mosambicensis Hack., sendo atualmente utilizada sob pastejo de ovinos mestiços (Santa Inês x Dorper) que permaneciam na pastagem nativa durante todo o ano, em número fixo. Foi avaliada a massa de forragem, composição bromatológica do pasto, porcentagem de solo descoberto, altura média de plantas, porcentagem de serrapilheira, taxa de lotação, desempenho animal, oferta de forragem, composição botânica da pastagem e da dieta e índice de seletividade. A massa de forragem variou de 422 ± 42 a 1.262 ± 95 kg de MS.ha-1 no período de janeiro/2011 a janeiro/2012, o que também ocasionou variação da oferta de forragem (5,1 ± 0,5 a 24,5 ± 1,8 kg de MS/kg PV) no período avaliado. Entretanto foi observado ganho de peso vivo dos ovinos (2,0 ± 2,2 kg/cabeça/ciclo e 3,8 ± 4,1 kg/ha/ciclo) em relação à massa de forragem. A porcentagem de serrapilheira foi maior nos meses de outubro/2011 (38,8 ± 4,1%) e janeiro/2012 (41,4 ± 4,3%). Para solo descoberto observou-se elevados valores, sobretudo ao longo do período seco, apresentando em média 24,4 ± 1,5 % em relação ao período total, sendo o maior valor observado em janeiro de 2011 (43,6 ± 5,9 %). Com o avanço do período seco, os teores de MS, FDN, FDA e CHOT do pasto aumentaram, enquanto que os teores de PB, MM e CNF diminuíram. A análise de componentes principais mostrou que mais de 79% da variação total foi explicada pelos dois primeiros componentes principais para as características estruturais do pasto e de desempenho animal. A massa de forragem foi correlacionada negativamente com a serrapilheira e positivamente com a precipitação pluvial. Quanto maior a altura das plantas menor foi a porcentagem de solo descoberto. O ganho de peso dos ovinos não apresentou correlação com a oferta de forragem. Foi observada grande diversidade florística (63 espécies e 25 famílias) na área experimental com predominância de porte arbustivo-arbóreo, e em sua maioria, espécies de baixo valor forrageiro. A composição botânica da pastagem apresentou, em média, maior presença dos componentes: Malváceas (30,9%), “outras espécies” (20,1%) e C. ciliaris L. (12,9%), os quais formaram grupos dissimilares na análise de componentes principais. A composição botânica da dieta de ovinos, através da análise de amostras fecais pela técnica microhistológica, apresentou grande participação das dicotiledôneas, em média 59,6%. Contudo, através do índice de seletividade (IS), os ovinos selecionaram mais gramíneas no período chuvoso (IS = 1,5) e dicotiledôneas no período seco (IS = 1,8). As Malváceas foram rejeitadas (IS = 0,3) pelos ovinos. De modo geral, a Caatinga apresentou variação de massa de forragem, composição botânica, composição bromatológica, desempenho e seletividade animal, ao longo do ano, recomendando-se manejos que contribuam para manutenção de espécies desejáveis, o que pode favorecer para o aumento da capacidade de suporte da pastagem nativa.