This thesis deals with problems of financing social service and with using care allowance as an instrument of social policy. The need for affordable and quality social services for the elderly results from prognosis of the demographic trends of aging population and it is always of interest to social policy that tincludes new tools in addressing social protection to people who depend on additional care. Determination of the public policy problem is based on a study and an analysis of available data, referring to the finding that the care allowance is not (as opposed to the intention of the law), used sufficiently as one of the sources of financing social service providers. My thesis is based on findings, which brings a theory of social inclusions as the prevention of a social exclusion of people because of a reduced self-sufficiency and a theory of a quality of life under which is necessary to ensure individual's everyday needs; later it focuses on a concept of a social protection of people in important public policy documents. The research deals with fundamental changes in the concept of the care allowance under the law No. 108/2006 Coll. on social services and the impact of these changes on the recipients of care, informal care providers and institutional social services. It analyzes public records and...

Syftet med denna kandidatuppsats är att analysera hur svenska medier skildrar automatisering och robotisering inom biståndshandläggning. I denna studie analyseras 60 olika artiklar från olika svenska dagstidningar. Artiklarna har publicerats mellan april 2017 och februari 2021, ett urval som representerar hur diskussionerna gick efter den nya lag som tillåter automatiserade beslutsstöd i den offentliga sektorn.  Uppsatsen fokuserar på hur robotar, som RPA, konstrueras i artiklarna, vilka diskurser som kan urskiljas och vilka aktörer som formar diskurserna. Studiens teoretiska grund är ett socialkonstruktionistiskt- och diskursteoretiskt perspektiv som brukas för analys och tolkning av det empiriska materialet. Den valda metoden utgår från Faircloughs kritiska diskursanalys och hans tredimensionella metod. En kvantitativ innehållsanalys används som ett komplement till den kvalitativa utgångspunkten för att kvantifiera hur ofta aktörer uttalar sig och om vad de yttrar och därmed bidra till en större kontext. Genom att analysera ord, koncept, teman och innehåll generellt, har det hittats fem olika diskurser rörande automatisering i försörjningsstöd i Sverige. Studiens resultat av analyserad empiri visar att de fem dominerande diskurserna av RPA i artiklarna, enligt storleksordning från störst till minst förekommande, var effektivisering, laglighet, profession, bemötande och kontroll. I och med att effektiviseringdiskursen överlägset var störst kan den enligt socialkonstruktionismen ses motsvara den sociala verkligheten. Majoriteten av de aktörer som i störst utsträckning uttrycker sig och därav formar diskurser i de studerade artiklarna är olika typer av chefer inom socialtjänsten och ordföranden i nämnder. Handläggares och utvecklares utrymme är synnerligen begränsat, likaså klienter och brukare av försörjningsstöd. / The purpose of this bachelor's thesis is to examine how the Swedish media portray automation and robotization in subsistence allowance. In this study, 60 different articles from various Swedish newspapers are analyzed. The articles have been published between April 2017 and February 2021, a selection that represents how the discussions went after a new law was passed which allows automated decision support in the public sector. The essay focuses on how robots, such as RPA, are constructed in the articles, which discourses can be discerned and which actors shape the discourses. The study's theoretical basis is a social constructionist- and discourse theory perspective that is used for analysis and interpretation of the empirical material. The chosen method is based on Fairclough's critical discourse analysis and his three-dimensional method. A quantitative content analysis is used as a complement to the qualitative starting point to quantify how often actors express themselves and about what they express and thereby contribute to a larger context. By analyzing words, concepts, themes and content in general, five different discourses have been found regarding automation in subsistence allowance in Sweden. The study's results of analyzed empirical evidence show that the five dominant discourses of RPA in the articles, in order of magnitude from largest to least occurring, were Efficiency, Legality, Profession, Client interaction and Control. As the Efficiency discourse was by far the largest, according to social constructionism it can be seen as corresponding to social reality.  The majority of the actors who express themselves to the greatest extent and thereby shape discourses in the studied news articles are various types of managers in social services and the chairmen of municipal committees. The  visibility of social workers working with subsistence allowance and developers of the RPA-algorithms are extremely limited, as are the users of subsistence allowance.

The European Union Emission Trading System (EU ETS) is the cornerstone of the EU's transition to climate neutrality by 2050. Significant carbon price increases and ambitious changes to the ETS make phase four (2021-2030) uncharted territory. This thesis exploratively investigates how the EU Emission Trading System (ETS) currently affects Swedish firms’ competitive position within the European Union and how these firms respond to the carbon price. This is done through a qualitative approach with a thematic analysis of findings from interviews with nine Swedish firms within the sectors: Combined Power and Heat generation (CHP), Electricity production, Mining & Refining, and Smelting of iron and steel and of ferroalloys. Our findings show unanimous support for the Emission Trading System as an instrument to reduce carbon emissions, yet significant differences in each firm's response to the carbon price. Uncertainty related to future price development is found to cause difficulties in pricing among firms within the CHP sector. In contrast, firms with free allocation of EU Allowances have limited financial impact. Across the board, the ETS drives clean technology innovation by making fossil technology less appealing. Nonetheless, two instances of competitive losses stemming from system design were recognised: 1) Swedish CHP producers bear emission costs that other European producers do not, as a result of Sweden’s opt-in of the CHP sector, potentially causing carbon leakage within the EU; 2) The maintained division between the manufacturing of iron pellets (NACE 07.10) and sinter (NACE 24.10) keeps benchmarks for sinter high, resulting in less incentive for abatement efforts within EU. This thesis adds to the existing literature by identifying skewness in the harmonisation of the EU ETS and investigating signals to which the firms respond. / Europeiska unionens system för handel med utsläppsrätter (EU ETS) är hörnstenen i EU:s övergång till klimatneutralitet till 2050. Betydande koldioxidprishöjningar och ambitiösa förändringar av ETS innebär att fas fyra (2021-2030) är outforskat territorium. Denna avhandling undersöker explorativt hur EU:s system för handel med utsläppsrätter (ETS) för närvarande påverkar svenska företags konkurrensposition inom EU och hur dessa företag reagerar på koldioxidpriset. Detta görs genom ett kvalitativt angreppssätt med en tematisk analys av resultat från intervjuer med nio svenska företag inom sektorerna: Kraft och Värmeproduktion (CHP), Elproduktion, Gruvindustrin, samt Smältning av järn och stål samt ferrolegeringar. Våra resultat visar enhälligt stöd för systemet för handel med utsläppsrätter som ett instrument för att minska koldioxidutsläppen, men ändå betydande skillnader i varje företags svar på koldioxidpriset. Osäkerhet relaterad till framtida prisutveckling visar sig orsaka svårigheter i prissättningen bland företag inom kraftvärmesektorn. Medan företag med gratis tilldelning av EU-utsläppsrätter har begränsad ekonomisk inverkan. Överlag driver ETS ren teknologiinnovation genom att göra fossil teknik mindre tilltalande. Icke desto mindre erkändes två fall av konkurrensförluster till följd av systemdesign: 1) Svenska kraftvärmeproducenter bär utsläppskostnader som andra europeiska producenter inte, som ett resultat av Sveriges val av kraftvärme-sektorn, vilket potentiellt orsakar koldioxidläckage inom EU; 2) Den bibehållna uppdelningen mellan tillverkning av järnpellets (NACE 07.10) och sinter (NACE 24.10) håller riktmärkena för sinter högt, vilket resulterar i mindre incitament för minskningsinsatser inom EU. Denna avhandling kompletterar den befintliga litteraturen genom att identifiera skevheter i harmoniseringen av EU ETS och vilka styrsignaler som företagen reagerar på.

This diploma thesis, which has a descriptive and analytical feature, comprises a determination of emotional disorders with their various manifestations and symptoms. I also described social consequences of a neurotic child because they are neurotic children's crucial factor having significant consequences in the process of education. I also analysed the omitted topic of emotional intelligence, which has been studied in the field of science recently. The crucial part of the diploma thesis includes the analysis of a neurotic child motivation within the process of education and the adequate pedagogical and educational attitudes which involve specific treatments. Regarding the basic part of child's emotional life consists of upbringing within a particular family, it precedes not only the period of school education but also it forms its core and is a natural continuance of the prenatal period. The end of the diploma thesis comprises a description and analysis of a large variety of therapeutic options and alternative ways of treating emotional disorders. Nowadays it is possible to treat emotional disorders effectively even without a pharmacological therapy and their correction can be rather permanent. CRUCIAL VOCABULARY: emotional disorders/defects anxiety tension self-concept family upbringing family...

Sammanfattning Den som är under arton år är omyndig, vilket innebär att denne inte får råda över sina tillgångar och ingå avtal med bindande verkan enligt FB 9 kap. 1§. Vanligtvis är den omyndiges föräldrar både vårdnadshavare och förmyndare för sitt barn. Det är förmyndares ansvar att förvalta barnets tillgångar. Överstiger värdet på dessa tillgångar åtta gånger prisbasbelopp eller har tillgångar ett särskilt ursprung och karaktär enligt FB 13 kap. 2§, står föräldraförvaltningen under överförmyndarens tillsyn. Det ger ett sakrättsligt skydd för barnets egendom i situationer när föräldrarna har råkat på utmätning eller konkurs. Understiger tillgångar denna gräns eller saknas krav på särskild överförmyndarkontroll står det föräldrarna fritt att bestämma hur de tillgångarna kan användas eller placeras enligt FB 13 kap. 1§. Dock stadgas det i FB 13 kap. 1 och 7§§ att barnets tillgångar skall hållas separat och det som inte används för barnets behov skall göras räntebärande. Föräldrar har underhållsplikt för sina barn enligt FB 7 kap. 1§ efter vad som är skäligt med hänsyn till barnets behov och föräldrarnas samlade ekonomiska förmåga samt den omyndiges tillgångar och sociala förmåner. Staten tilldelar varje barn bosatt i Sverige det allmänna barnbidraget. Bidraget är avsett för barnets uppfostran och uppehälle men utbetalas till barnets vårdnadshavare. Hur det allmänna barnbidraget skall användas står föräldrarna fritt så länge barnets behov är tillgodosedd. Storleken på det allmänna barnbidraget täcker endast en del av de kostnader som det innebär att ha ett barn i familjen. Detta är för att föräldrar har det primära försörjningsansvaret, medan statens ansvar är sekundärt. Föräldrar har således dispositionsrätt över det allmänna barnbidraget och kan välja att antingen använda hela beloppet eller att placera det på ett separat bankkonto för att säkra barnets ekonomi i framtiden. På vilket sätt hanteras detta konto avgör om tillgodohavandet kan sakrättsligt skyddas mot föräldrarnas borgenärer vid utmätningsärenden. / Abstract A person under the age of eighteen is underage, which means that he cannot reign over his own assets and cannot conclude legally binding agreements according to FB 9 chapter 1§. Usually it's the parents that have custody and guardianship of their child. It is the guardian's responsibility to manage the child's assets. If the value of the assets exceeds the eight base amount or if the assets have a particular origin (inheritance, legacy or gift) or character according to FB 13 chapter 2§ then parents conduct is the subject of the overguardian’s supervision. It obtains protection for the child's property against parents’ creditors in situations when parents are facing foreclosure or bankruptcy. If the underaged’s assets value is below that limit or if there’s no requirements for overguardian’s supervision, the parents can freely determine how these assets can be used or place money into a bank account according to the FB 13 chapter 1§. However, FB 13 chapter 1 and 7§§ requires that the child's assets shall be separated from parents property and what isn’t used for the child's needs shall bring interests. Parents have a duty of alimony for their children as stated by FB 7 chapter 1§ out of consideration for child’s reasonable needs and parents' overall economic capacity along with the child's own assets and social benefits. The state assigns each child resident in Sweden the universal child allowance which is intended for the child's upbringing and living expenses, but it is paid to the child's guardian. The parents decide freely way the universal child allowance is to be used, as long as the child's needs are satisfied. The amount of the universal child allowance covers only a part of the costs of having a child in the family. This is because the parents have the primary maintenance obligation, while the state's responsibility is secondary. Parents thus have disposition over the universal child allowance and may choose to spend either the whole amount for the child's needs or to place the amount in a separate bank account to secure the child's economy in the future. The way this account is managed determines whether the money can be protected against parental creditors at execution issues.

Made available in DSpace on 2016-08-03T16:15:35Z (GMT). No. of bitstreams: 1 texto revisado em 13 6 12 grf ok.pdf: 1663257 bytes, checksum: 468b205f99b5250ccb86de7c1a58c9d5 (MD5) Previous issue date: 2012-03-29 / This study approaches a new and unexplored subject, the Brazilian Family Aid Program. Bibliography practically does not exist and academic entities seldom discuss the subject because it is still under development. References are found in lectures, newspapers and magazine articles. This is an exploratory and analytical search, approaching evidence basis and sources. The Programa Bolsa Família (PBF) is a Brazilian Family Aid Program granted under conditionality rules. It can be considered a unique tool for income distribution, working towards an effective solution for families surviving under extreme poverty. The program started by the merger of three other poverty aid programs of dubious effectiveness Scholarship Aid, Cooking Gas Aid and Food Card. The PBF benefits families surviving under poverty conditions, with R$ 70 to R$ 140 monthly of per capita income and under extreme poverty conditions, below R$ 70 monthly of per capita income. Also, the PBF establishes conditional participation rules associated to education and health prevention for children. Presently the PBF supports 13 million families that fit rules and are enrolled in the Cadastro Único (Central Control Registration Roll). That registration roll practically covers the totality of the population under poverty situation line as defined by PNAD - 2006 (National Household Survey - 2006).The PBF control methodology allows income transfer to regions left under poverty conditions in past history. The PBF formed a new consumer community, new entrepreneurs, moreover, attracted investors. In regard to education there is reduction in illiteracy. The Human Development Index (HDI) shows vegetative growth, Brazil is the 84th country ranked among the 187 nations controlled by the United Nations Development Programme (UNDP) in 2011. The dimensions that compose the index for Brazil had poor growth lately, in particular the expected years of schooling for children at school enrollment age (in Brazil, 6 years old) declined during the last decade (2000-2010). It is likely that there is a structural issue with the Brazilian education sector. There is a socio-economic growth in regions where poverty has been endemic, in particular Northeast Region. The findings also reveal migration reversal that in past were North/Northeast Regions to Southeast Region as well as fecundity rate reduction, which are remarkable advantages. Brazil entered into the demographic bonus , a situation when the economically active population exceeds the dependent population , this is also an advantage because attracts investments and is a push towards economic growth. Despite of positive improvements, they appear to be insufficient, the human development in Brazil is far from excellence, presently a HDI of 0,718, with a growth of 0,769% annually (2000-2010) it will take 35/36 years to meet the Australian HDI of 0,943%. Unless chances help us, dreams to join the winners are unlikely. The Programa Bolsa Família , however, proves to be a social front towards inequality; the participants of the plan, originally classified under poverty line were rescued. / Esta dissertação trata de um tema relativamente novo, com literatura escassa, praticamente sem estudos teóricos que o abordem. Referenciais são encontrados em publicações feitas em seminários e palestras bem como em artigos e notas jornalísticas. Esta dissertação se trata de trabalho exploratório, analítico descritivo com base documental. O Programa Bolsa Família, tema central deste trabalho, é uma ferramenta para distribuição de renda que funciona de forma simples e tem sido efetiva para o atendimento de famílias que vivem abaixo da linha de pobreza. Ele é resultado da fusão de vários outros programas dispersos e com efetividade questionável Bolsa Escola, Auxílio Gás e Cartão Alimentação. O Programa Bolsa Família beneficia famílias em situação de pobreza com renda mensal de R$ 70 a R$ 140 per capita e em extrema pobreza com renda mensal abaixo de R$ 70 reais per capita. Também estabelece condicionalidades de educação e saúde. Atualmente, há cerca de 13 milhões de famílias inscritas no Programa Bolsa Família que cumprem as condições do Cadastro Único esta é praticamente a totalidade das famílias pobres segundo critérios do PNAD 2006 (Pesquisa Nacional de Domicílios). Na realidade, houve substancial injeção de recursos em áreas outrora relegadas ao acaso, criando novos consumidores, bem como empreendedores, além de atrair investimentos. Quanto à educação, nota-se que há redução do analfabetismo. Há um crescimento vegetativo do Índice de Desenvolvimento Humano (IDH) no qual o Brasil situa-se em 84⁰ lugar dentre as 187 nações controladas pelo PNUD (Programa das Nações Unidas para o Desenvolvimento) em 2011. As variáveis que compõem o índice crescem timidamente, destaca-se queda no item expectativa de escolaridade esperada das crianças em idade de ingresso na escola (no Brasil, aos seis anos), que caiu no período 2000-2011, esse fato pode indicar falha estrutural no ensino brasileiro. Esse estudo indica que há desenvolvimento socioeconômico em áreas carentes, particularmente na Região Nordeste. Observa-se também a reversão da migração que historicamente era de norte/nordeste a sudeste. Também nota-se redução da taxa de fecundidade das brasileiras, o que é vantajoso. O Brasil também está com a vantagem do Bônus demográfico , quando a população economicamente ativa supera a população dependente, o que é um excelente fator de crescimento por atrair investimentos. Apesar de melhorias observadas na década 2000-2010, elas ainda são insuficientes. Quanto ao desenvolvimento humano , o Brasil está muito distante das nações desenvolvidas, com IDH de 0,718, que cresceu na última década à taxa de 0,769% ao ano. Nesse ritmo, até alcançarmos o IDH norueguês -- primeiro colocado, ou o australiano -- segundo colocado, que é de 0,943 serão necessários 35/36 anos. Isso nos leva a pensar que, a não ser que o acaso nos ajude, o sonho de nos juntarmos aos primeiros é questionável. Com respeito ao Programa Bolsa Família, esse prova ser uma frente social para a eliminação da desigualdade, seus beneficiários eram classificados como pobres e extremamente pobres e foram resgatados.

Made available in DSpace on 2011-05-04T12:42:01Z (GMT). No. of bitstreams: 0 Previous issue date: 2009 / Neste estudo procede-se a análise do processo de implementação descentralizada das condicionalidades do Programa Bolsa Família (PBF) no âmbito do SUS. Considerando que se trata de Programa recém criado e que traz novas requisições para o setor saúde, interessa identificar fatores que facilitam e também essenciais obstáculos postos a este processo. Toma-se o município de Niterói para o estudo de caso por entender que esta localidade reúne atributos favoráveis à observação local da implementação das condicionalidades da saúde visto a história de consolidação da sistema local de saúde (notadamente a atenção básica), onde se destaca a experiência do Programa Médico de Família. O trabalho empírico realizado reporta-se na primeira dimensão à análise documental e entrevistas com gestores e profissionais executores diretos do PBF no município de Niterói- RJ, apoiando-se em demais procedimentos metodológicos entre os quais se destaca a observação participante. Num primeiro movimento analítico abordam-se as origens dos Programas de Transferência de Renda, seu desenvolvimento histórico e tendências recentes quer no plano internacional quer em uma focalização mais estrita no caso brasileiro. Destacam-se questões afetas à associação entre assistência e trabalho e a reconfiguração do direito social traduzida no percurso mais recente que vai da incondicionalidade do direito ao direito condicional. Neste debate acentua-se a polêmica em torno desta nova geração de programas sociais especialmente o Programa Bolsa Família e sua relação com a trajetória da política social entre nós.Em seguida procura-se estabelecer um quadro geral de reflexão acerca da concepção e desenho do Programa Bolsa Família pondo relevo nos seus principais eixos ordenadores e em aspectos que parecem apontar para inflexões no campo da política social. Analisam-se as características do desenho do PBF, bem como a estrutura de indução e estratégias de implementação formuladas pelo governo federal. No itinerário perseguido busca-se elucidar o tema política social e intersetorialidade partindo dos dilemas que remontam os descaminhos da seguridade social brasileira e enfatizando-se a perspectiva inscrita hoje nas promessas de promover a articulação intersetorial a partir das condicionalidades do Programa Bolsa Família e as possíveis formas de interação com o sistema de proteção social. Por fim, o estudo privilegia a análise da implementação local do Programa Bolsa Família procedendo-se: (i) a identificação dos significados que os gestores e profissionais da saúde atribuem ao PBF; (ii) a análise da dinâmica política, institucional e operacional da implementação das condicionalidades do PBF na saúde e (iii) ao exame do processo de implementação local da gestão intersetorial e suas imbricações com o Bolsa Família. Os resultados da pesquisa buscam capturar os principais desafios do setor saúde para implementar as condicionalidades do PBF, indicando promessas, riscos e possibilidades, confirmando que tais desafios são inerentes não apenas ao campo da saúde, mas a gestão local que mostra dificuldade para executar um programa social intersetorial. Com base no aprofundamento que o estudo de caso permite, as análises efetivadas sugerem um conjunto de problemas concretos relacionados à condução, coordenação e gerenciamento do Programa Bolsa Família que afetam o processo de implementação das condicionalidades da saúde. / This study provides an analysis of the decentralized process of implementation of the conditionalities involved in Brazil‟s Family Allowance Program (PBF) within the scope of the National Health System (SUS). Considering that the program was recently created and places new demands on the health sector, it is important to identify facilitating factors and major obstacles in this process. The city of Niterói in Greater Metropolitan Rio de Janeiro is used as a case study, since the municipality presents favorable characteristics for local observation of the implementation of health conditionalities in the PBF, given the city‟s history of consolidation of the local health system, especially primary care, and featuring the experience with the Family Doctor Program. The first dimension of the empirical research drew on document analysis and interviews with administrators and professionals directly involved in the Family Allowance Program in the city of Niterói, supported by other methodological procedures, especially participant observation. The first analytical stage focused on the origins of income transfer programs, their historical development, and recent international and Brazilian trends, highlighting issues related to the association between assistance and work and the reconfiguration of social rights (recently moving from unconditional to conditional ones). This debate features the controversy surrounding the new generation of social programs – especially the Family Allowance Program – and their relationship to social policy history in Brazil. Next, the study attempts to establish an overview of the reflection concerning the concept and design of the Family Allowance Program, emphasizing its main organizational characteristics and aspects that appear to indicate important changes in the social policy field. Characteristics in the program‟s design are analyzed, along with the induction structure and implementation strategies developed by the Federal government. The discussion seeks to shed light on the issue of social policy and intersectoral collaboration, based on the dilemmas that date to historical setbacks in the Brazilian social security system and emphasizing the current perspective of promises to promote intersectoral linkage based on the conditionalities of the Family Allowance Program and possible forms of interaction with the social protection system. Finally, the study features an analysis of the local implementation of the Family Allowance Program with the following: (i) identification of meanings ascribed to the program by its managers and professional staff; (ii) an analysis of the political, institutional, and operational dynamics of implementing the program‟s health conditionalities; and (iii) examination of the local implementation of intersectoral management and its linkages to the Family Allowance Program. The study‟s results seek to reflect the principal challenges for the health sector in implementing the conditionalities of the Family Allowance Program, suggesting promises, risks and possibilities, confirming that such challenges are inherent not only to the health field itself but also to the local administration, which is experiencing difficulty in executing an intersectoral social program. Based on the in-depth approach provided by the case study, the analyses suggest a set of actual problems related to the coordination and management of the Family Allowance Program that affect the implementation of its health conditionalities.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Animal performance was evaluated in bovine cattle livestock systems using tropical pasture based diets through a meta-analysis process, which included a database of scientific articles, dissertations and theses. Data was tabulated and categorized identifying the scientific work, the experiment, animals, animal performance, pasture, supplements and grazing. The conversion efficiency of supplement use was evaluated in the studies containing control (no supplementation), and calculated as the change in average daily gain of individual weight (CoEfADGan) or area (ha, CoEfADGha) per kg of supplement offered. Data distribution from a general database was assessed. To analyze the factors affecting animal performance variables the general database was sub-divided into two sub-bases, rainy and dry season. To evaluate the factors affecting animal performance variables data was weighted by n treatments and analysis of variance and covariance was used. The average daily gain of body weight per animal (ADGan, 0.870 vs. 0.611 kg / animal / day) and per hectare (ADGha vs. 5.76. 4.59 kg / ha / day), as well as daily animal load per hectare (DALha, 1483 vs. 1211 kg / ha / day) were higher (P <0.05) during the rainy season than during the dry season. During the rainy season, ADGan was lower in the genus Brachiaria and superior in the Panicum (P <0.05), but the DALha and ADGha were higher (P <0.05) in Cynodon. In dry season, ADGan was lower (P <0.05) in the Brachiaria than in Cynodon and Panicum, and ADGha was higher (P <0.05) in Panicum. In both dry and rainy seasons, ADGan, ADGha and DALha increased linearly (P <0.01) with increasing levels of supplementation, which ranged from zero to 1.6% of live weight (LW). The ADGan increased linearly (P <0.05) and DALha decreased linearly (P <0.05), while ADGha was quadratically (P <0.05) related to the increased availability of herbage. Animal performance was linear and positively correlated with leaf: stem proportion from pastures (P <0.05), both in the rainy and dry seasons. During the rainy season the best responses in ADGan and ADGha were obtained from the use of protein supplement compared with supplemental energy or proteinated salt (P <0.05), while the use of energy supplement enabled a higher DALha (P <0,05). During the dry season, ADGha was not affected by supplement type, but the best responses were obtained for ADGan with energy supplement (P <0.05) while protein supplementation, either through proteinated salt or protein supplement, was associated with a higher DALha (P <0.05). During the rainy season animal performance was quadratically (P <0.05) related to live weight (LW) of animals, and ADGan maximized in animals weighing about 380 kg and ADGha maximized in animals weighting about 400 kg. In the dry season, ADGan and ADGha were linearly and positively related animal LW (P <0.05). Pasture neutral detergent fiber (NDF) content ranged from 46 to 82% in dry matter (DM) and was quadratically related to ADGan (P <0.05) being that maximum gain was obtained with NDF content around 66%. Crude protein (CP) of pasture ranged from 1.9 to 21.6% in DM and was linear and positively correlated with ADGan (P <0.05). The ADGan was linear and negatively associated with the value obtained by the ratio between the content (% DM) of total digestible nutrients (TDN) and CP of pasture (P <0.05). Nitrogen fertilizer was linearly (P <0.05) associated with increased DALha, both in the rainy and dry seasons. The CoEfADGan and the CoEfADGha decreased lineally (P <0.05) with increasing animal LW during the rainy season, becoming negative from around 360 kg. In the rainy season as well as in the dry season, both efficiencies were also negatively (P <0.05) related to the CP content of pasture, being also negative from 10% CP, and positive and quadratically (P <0.05) related to the leaf: stem ratio of the pastures. Highest efficiencies were observed with leaf: stem ratio 3.7:1. During the dry season EfCoGMD and EfCoGAD decreased (P < 0.05) with the increasing the value obtained by the TDN: CP supplement ratio, becoming negative from 4,3:1. In conclusion, the meta-analysis enabled the identification of beef cattle performance in tropical pastures showing that it is influenced in an integrated manner by factors associated with several features such as climate, pasture, animal, handling and supplementation. However, the degree to which each factor influences animal performance could be more accuratelly assessed if publications were standardized and contained essential information regarding more detailed methodological descriptions and basic statistical information. / Foi avaliado o desempenho animal em sistemas pecuários bovinos utilizando dietas à base de pastagens tropicais através de processo meta-analítico, que incluiu na base de dados artigos científicos, dissertações e teses. Foram tabulados e categorizados dados de identificação do trabalho científico, do experimento, dos animais, do desempenho animal, da pastagem, dos suplementos e do método de pastejo. A eficiência de conversão do uso do suplemento foi avaliada nos estudos contendo tratamento testemunha (sem suplementação), e calculada como a variação do ganho médio diário de peso individual (EfCoGMD) ou por área (EfCoGAD) por kg de suplemento ofertado. Foi avaliada a distribuição dos dados da base geral e, para analisar os fatores que afetam as variáveis de desempenho animal, a base geral foi subdividida nas sub-bases águas e secas. Para avaliação dos fatores que afetam as variáveis de desempenho animal os dados foram ponderados pelo n dos tratamentos e utilizado análise de variância e covariância. O ganho médio de peso individual (GMD, 0,870 vs. 0,611 kg/animal/dia) e o ganho por área (GAD, 5,76 vs. 4,59 kg/ha/dia), assim como a carga animal (CAD, 1483 vs. 1211 kg/ha/dia) foram maiores (P<0,05) no período das águas que no período das secas. No período das águas o GMD foi menor na Brachiaria e superior no gênero Panicum (P<0,05), mas a CAD e GAD foram superiores (P<0,05) no Cynodon. Nas secas, o GMD foi menor (P<0,05) na Brachiaria que no Cynodon ou Panicum, e o GAD foi maior (P<0,05) no Panicum. Independentemente do período do ano, o GMD, o GAD e a CAD aumentaram linearmente (P<0,01) com o aumento do nível de suplementação, o qual variou de zero a 1,6% do peso vivo (PV). O GMD aumentou linearmente (P<0,05) e a CAD diminuiu linearmente (P<0,05), enquanto o GAD foi quadraticamente (P<0,05) relacionado com o aumento da oferta de forragem total. O desempenho animal foi linear e positivamente relacionado com proporção folha:colmo das pastagens (P<0,05), tanto no período das águas quanto no período das secas. No período das águas as melhores respostas em GMD e GAD foram obtidas com o uso de suplemento protéico quando comparado com suplemento energético ou sal proteinado (P<0,05), enquanto o uso de suplemento energético possibilitou maior CAD (P<0,05). No período das secas o GAD não foi afetado pelo tipo de suplemento, mas as melhores respostas para GMD foram obtidas com suplemento energético (P<0,05) enquanto que a suplementação proteica, seja através de sal proteinado ou suplemento proteico, foi relacionada com maior CAD (P<0,05). No período das águas o desempenho animal foi quadraticamente (P<0,05) relacionado com o peso vivo (PV) dos animais, sendo o GMD maximizado com animais pesando em torno de 380 kg e o GAD maximizado com animais de 400 kg. Nas secas o GMD e o GAD foram linear e positivamente relacionados com o PV dos animais (P<0,05). O teor de fibra em detergente neutro (FDN) da pastagem variou de 46 a 82 % na matéria seca (MS) e foi quadraticamente relacionado com o GMD (P<0,05) sendo que o máximo GMD foi obtido com teor de FDN em torno de 66%. O teor de proteína bruta (PB) da pastagem variou de 1,9 a 21,6 % na MS e foi linear e positivamente relacionado com GMD (P<0,05). O GMD foi linear e negativamente associado com o valor obtido pela razão (relação) entre o teor (% na MS) de nutrientes digestíveis totais (NDT) e PB da pastagem (P<0,05). A adubação nitrogenada foi linearmente (P<0,05) relacionada com aumento da CAD tanto no período das águas como no período das secas. A EfCoGMD e a EfCoGAD diminuíram linearmente (P<0,05) com o aumento do PV dos animais no período das águas, passando a serem negativas a partir de em torno de 360 kg. Tanto nas águas como nas secas, ambas as eficiências também foram negativamente (P<0,05) relacionadas com o teor de PB da pastagem, passando a serem negativas a partir de 10% de PB, e positiva e quadraticamente (P<0,05) relacionadas com a relação folha:colmo das pastagens. Máximas eficiências foram observadas com relação folha:colmo em torno de 3,7:1. No período das secas a EfCoGMD e a EfCoGAD diminuíram linearmente (P<0,05) com o aumento do valor observado na relação NDT:PB do suplemento, passando a serem negativas a partir de 4,3:1. Em conclusão, a meta-análise possibilitou identificar que o desempenho de bovinos de corte em pastagens tropicais é influenciado de forma integrada por fatores associados às características do clima, das pastagens, dos animais, do manejo e da suplementação. Contudo, o grau de influência de cada fator seria melhor definido se as publicações nessa área de conhecimento fossem padronizadas e contivessem informações mínimas tanto em relação à descrição da metodologia como em relação à presença de informações estatísticas básicas.

In the first part of my thesis I deal with teoretical specification of a not-profit organization, especially teoretical specification of a state allowance organization, foundation, financial management, financial relations determined by the founder, ways of financing of the state allowance organization, fundraising and steps of project development with a view to gain a grant. In the second part of my thesis I deal with detecting various ways of financing of a concrete state allowance organization, its finance opportunity evaluation, suggestion and recommendation what ways of financing to take up in the future.

The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.