The thesis deals with attendance allowance and the control process over its usage in people aged 18 and over. Process of entitlement for attendance allowance is governed by the Act on Social Services. Attendance allowance is provided to people who, because of long-term adverse health condition, need assistance of another individual to care for them and to ensure their self-sufficiency. The purpose of this benefit is to enable the entitled person to ensure care and choose the provider of necessary assistance through providers of social services or related person. Local authority decides specified degree of dependence and also carries out checks of usage of the benefit. A proposal to amend the Act is currently being discussed with the aim to adjust the system of social services in a way to take into account findings from practice, in particular in the area of clear conditions of entitlement and use of the attendance allowance. The objective of the thesis is to find out impacts of upcoming changes in recipients of attendance allowance in the 1st degree of dependence and to make a survey of experience of social workers with checks of usage of the benefit. To achieve the objective a questioning method was used, the technique of semi-structured interview, secondary analysis of data and participant observation. The research has shown that in recipients in 1st degree of dependence the attendance allowance is paid in the amount which does not correspond to actual costs incurred to provide the assistance. It can therefore be assumed that reduction in the allowance would not endanger provision of necessary care. Interest in social services is not likely to increase by payment of the allowance in 1st degree of dependence by means of vouchers. Futhermore, it was found out that there are not any explicit methodical guidelines which would describe implementation of controls over usage of the allowance. More specific definition of control activities would enable to carry out controls more effectively and transparently. Implementation of more controls is possible only under the condition of increasing staff numbers of administrative authorities.

This thesis deals with financing of the chosen allowance organization. The main goal of this work is to find out how the chosen allowance organization finances its activity and find the other possibilities of it. There is characterized the allowance organization established by municipal authorities in the first part. The theoretical part also describes foundation, the obligatory essentials and cancellation of the allowance organization. The second part is practical where is written about the chosen organization including the trading income in years 2006 {--} 2008 and financing possibilities. There are a lot of options how to acquire finance it is just about finding the way, how to do that.

As pastagens nativas possuem grande importância na produção de produto animal e nos serviços ecossistêmicos. Muitos estudos realizados sobre esse recurso natural demonstram seu potencial produtivo. Este é diretamente ligado ao manejo utilizado, e a oferta de forragem adotada exerce forte influência tanto na produção primária quanto secundária. Em resposta disso também se sabe que a composição da vegetação responde de maneira positiva ou negativa ao regime de desfolha. Entretanto, uma abordagem mais holística relativa à essa resposta e ao uso do diferimento ainda era uma deficiência desta área do conhecimento. No sentido de supri-la, foi desenvolvido o presente trabalho resultando em dois artigos. Ambos se valem do uso de grupos de espécies para caracterização dos ambientes. O primeiro aborda o padrões de diversidade e o comportamento da vegetação após 28 anos de regimes de desfolhas contrastantes mediada pelas ofertas de forragem 4 kg de MS por 100 kg de PV e 8-12 (8 primavera e 12 no restante do ano) kg de MS por 100 kg de PV. Não houve diferença na riqueza e diversidade entre os ambientes, mas verificou-se resposta negativa na composição de espécies na área com sobrepastejo: espécies que são menos eficientes como forrageiras e na proteção do solo, as ruderais, sucederam as espécies conservadoras de recurso que proporcionam maior estabilidade na disponibilidade de forragem e são mais eficientes na proteção do solo. Já quando a intensidade de pastejo foi moderado houve predominância de espécies conservadoras. O segundo artigo testa duas épocas de diferimento nos dois ambientes citados anteriormente objetivando avaliar a vegetação perante esses tratamentos com a hipótese que o diferimento aumenta a contribuição de espécies hibernais e as demais espécies de interesse forrageiro no curto e médio prazo. Esse segundo artigo conclui que o diferimento no curto prazo não foi suficiente para aumentar a contribuição de espécies hibernais, porém aumentou o número de inflorescências dessas espécies que reforçam o banco de sementes do solo, podendo-se inferir que tais espécies aumentem sua contribuição no longo prazo. No curto (seis meses) e médio prazo (dois anos) o redirecionamento da composição florística por efeito de diferimento é dado pelo aumento de espécies cespitosas e conservadoras de recursos no ambiente degradado por longo tempo de sobrepastejo. O uso de grupos de espécies mostra-se como indicadores adequados para caracterizar o grau de herbivoria exercido em pastagens complexas. / Rangelands have great importance in the animal production and ecosystem services. Many studies on this natural resource demonstrate their productive potential, which is a direct consequence of management. The adopted herbage allowance exerts strong influence on primary and secondary production through changes in botanical composition. However, a more holistic approach on interactions and responses of vegetation to grazing and the use of deferment still a presents shortcoming of this area of knowledge. The present work was developed to contribute in filling these gaps, resulting in two papers. Both avail themselves on the use of species groups for characterization of environments. The first addresses the diversity patterns and behavior of vegetation after 28 years of contrasted defoliation regimes mediated by herbage allowance of 4 kg DM per 100 kg BW and 8-12 (8 spring and 12 in the rest of the year) kg DM per 100 kg BW. There was no difference in the richness and diversity between environments but there was a negative response in species composition in the overgrazed area: species that are less efficient as forage and soil protection, the ruderals, succeeded conservative resource species that provide greater stability in the availability of forage and are more efficient in protecting the soil. When grazing intensity was moderate conservative species predominated. The second article seeks to verify effects of two periods (spring or fall) of deferment in both environments that already were studied in the first chapter, with the hypothesis that deferment increases the contribution of cool season species and other species of interest to the livestock system in the short and medium term. This second article concludes that the short-term deferment was not enough to increase the contribution of cool season species, but increased the number of inflorescences of these species, which may contribute to strengthening presence of these species in the soil seed bank, and we may infer that these species increase their contribution in the long term. In the short (six months) and medium (two years) term redirection of the floristic composition, the effect of deferment can be seen by the increase of tussock species and resources conservation species on the environment degraded by overgrazing. Grouping species by common attributes shown to be suitable to describe community changes in a complex pasture.

Made available in DSpace on 2016-12-23T14:36:51Z (GMT). No. of bitstreams: 1 Lucas Arcanjo Cassini.pdf: 1043166 bytes, checksum: 2fc4d4cf4ab6ebf61b6f5e1df3bedf62 (MD5) Previous issue date: 2010-12-14 / Este trabalho tem como objeto a concepção de pobreza subjacente ao programa Bolsa Família nos dois governos Lula. Valendo-se de pesquisa bibliográfica e documental, tem como objetivo principal verificar se, a partir de tal concepção, esse programa, no fundamental, constitui-se em medidas compensatórias ou se traz oportunidades efetivas de acesso à cidadania. Buscou-se verificar a hipótese segundo a qual a mencionada concepção de pobreza constitui-se em estratégia de conformação dos pobres à situação em que se encontram, ainda que o Bolsa Família traga-lhes melhorias mínimas no que tange a suas condições de vida. Embora esse programa represente, na atualidade brasileira, o principal componente da proteção social, pôde-se chegar às seguintes conclusões: na implementação do Bolsa Família, desconsidera-se a positividade concreta dos pobres estes são pensados apenas com base no que lhes falta; a pobreza não é tomada enquanto fenômeno multifacetado, utilizando-se unicamente o critério de rendimento monetário para definir quem se encontra nessa condição social; esse critério monetário é muito estreito, deixando-se, pois, de atender a inúmeras famílias pobres; o programa em questão não oportuniza a autonomia das famílias atendidas e não afeta de maneira essencial as relações sociais vigentes na sociedade brasileira relações marcadas por extremas desigualdades , não contribuindo, assim, para que entre os pobres construam-se condições para o exercício de uma cidadania protagonista / This work examines the conception of poverty underlying the Brazil s Family Allowance Program [Programa Bolsa Família] during the two mandates of President Luis Inácio Lula da Silva. Supported on a bibliographical and documentary research, its main purpose is to verify whether that program, based on such a conception, is essentially made up of compensatory arrangements or whether it provides real opportunities of access to citizenship. It was intended to evaluate the hypothesis according to which that conception of poverty constitutes a strategy to lead the poor people to conform with their own situation, even though the Family Allowance Program provides some small improvements in their life conditions. Although that program is currently the main component of the Brazilian social protection system, this work s main conclusions are as follows: in the Family Allowance Program s accomplishment, the concrete positiveness of the poor people is not considered only their lacks are taken into account; poverty is not conceived as a multifaceted phenomenon, for only monetary income criterion is used to define who is in such a social condition; as that criterion is too narrow, the program does not assist many poor families; for the program at issue does not promote the autonomy of the assisted families and does not affect, in a essential way, the social relationships prevailing in the Brazilian society relations marked by extreme inequalities , it does not help poor to build conditions for the exercise of a protagonist citizenship

O experimento foi conduzido na FZEA/USP – Pirassununga/SP de dezembro de 2002 a março de 2003, em uma área de 26,7 ha formada de capim-braquiarão. O objetivo foi avaliar as características morfofisiológicas durante a fase recuperação da planta forrageira após o pastejo. A pastagem foi submetida a quatro intensidades de pastejo representadas por níveis de oferta de forragem (5, 10, 15 e 20% - kg MS/100 kg peso animal.dia), utilizando-se o método de lotação rotacionada, sendo sete dias de ocupação e vinte e oito dias de descanso. O delineamento experimental foi em blocos completos e casualizados, com quatro repetições. Foram avaliadas as seguintes respostas: (1) características morfogênicas: intervalo de aparecimento foliar (IApF), taxa de aparecimento foliar (TApF), taxa de alongamento foliar (TAlF), taxa de senescência foliar (TSenF), taxa de alongamento de colmo (TAlC); e (2) características estruturais: número de folhas vivas por perfilho (NFVP), comprimento de folhas verdes por perfilhos (CFVP), comprimento médio de folhas verdes por perfilho (CMFVP) e comprimento de colmo (CC), dinâmica de perfilhamento, englobando, percentagem de perfilhos decapitados (PPD), número de perfilhos basais remanescentes (NPBR), número de perfilhos aéreos remanescentes (NPAR), número de perfilhos basais novos (NPBN), número de perfilhos aéreos novos (NPAN), densidade populacional de perfilhos (DPP), peso médio de perfilho seco, (PMPS) e peso médio de perfilho verde (PMVP). Pastagens submetidas a menor intensidade de pastejo apresentam maior TSenF. As condições climáticas que favorecem o processo de florescimento foram determinantes nessa TSenF. O avanço na estação de crescimento interferiu de forma negativa na TApF, aumentando automaticamente o IApF. A TAlF teve pouca influência dos tratamentos de OF, exceto na condição inicial de manejo, período de avaliação 1 (PAv.1). Nos PAv. o aumento do NFVP esteve relacionado com a diminuição de seu comprimento médio. O CC aumentou com o avançar dos PAv. A maior intensidade de pastejo condicionou o aumento na PPD, a maior DPP e o menor PMPS e PMPV. As condições climáticas tiveram papel importante na sobrevivência e aumento dos NPBR nos PAv.. A sobrevivência dos NPAR esteve condicionada aos efeitos da OF. Condições de maior intensidade de pastejo favoreceu o aparecimento de NPBN e NPAN. No avançar dos PAv., o pastejo leniente provocou diminuição do surgimento do NPAN, embora tenham aumentado durante o período de rebrotação. / The experiment was conducted in the FZEA/USP - Pirassununga/SP from December/2002 to March/2003, in a pasture of signal grass of 26.7 ha. The objective was evaluated the morphophysiological characteristics during regrowth of the plant after grazing. The pasture was submitted at grazing intensities represented by four levels of herbage allowance (5, 10, 15 and 20% - kg DM/100 kg weight animal.day), using rotational stocking method, being seven days of occupation and twenty and eight days of interval of grazing. The experimental design was in complete randomised block, with four replications. The evaluated responses were: (1) morphogenetics characteristics: leaf appearance interval (LApI), leaf appearance rate (LApR), leaf elongation rate (LElR), leaf senescence rate (LSenR), stem elongation rate (SElR); e (2) structural characteristics: number of live leaves (NLL), length of green leaf (LGL), length average green leaf (LAGL) and length of stems (LS), dynamics of tillering, percentage of decapitated tiller (PDT), number of remaining basal tiller (NRBT), number of remaining aerial tiller (NRAT), number of new basal tiller (NNBT), number of new aerial tiller (NNAT), population density of tiller (PDT), dry average weight for tiller, (DAWT) and green average weight for tiller (GAWT). Pasture submitted to lenient grazing presented higher LSenR. The climatic conditions that favour flowering process were determinant in LSenR. The advance in growth station influenced negatively in the LApR and increased automatically the LApI. The HA had little influence on the LAIR, except in the initial condition of management, period of evaluation 1 (PAv.1). In the PAv. the increase of the NLL was related with the reduction of its average length. The LS increased with advancing of the PAv.. The highest grazing intensity conditioned the increase in the PDT, the biggest PDT and lowest DAWT and GAWT. The climatic conditions were important in the survival and increase of the NRBT in the PAv.. The survival of the NRAT was conditioned to the effect of the HA. The highest grazing intensity favoured the appearance of NNBT and NNAT. With the advance of the PAv., the lenient grazing provoked reduction of the NNAT emergence, even so has increased during regrowth period.

O programa de transferencia de renda Bolsa Familia e um importante pilar da seguri- dade social brasileira, mas ha um senso comum de que as transferencias do programa incentivam casais beneficiarios a terem mais filhos. Utilizando base de dados do governo federal (Cadunico e Caixa) e valendo-se dos criterios de eligibilidade, prop6e-se uma ine- dita analise quase experimental para estudar os efeitos das transferencias nao condicionais (UCT) e das condicionais (CCT) sobre a fecundidade das beneficiarias entre os anos de 2011 a 2015, atraves de uma regressao descontinua fuzzy. Problemas de medida associa- dos a base (e.g.: manipulacao, arredondamento, atrito) sao remediados com a estimacao nao parametrica proposta por Gerard, Rokkanen & Rothe (2016), em que se determina limites superiores e inferiores aos efeitos de tratamento. Por um lado, nao ha evidencia de que o componente CCT afete a fecundidade das beneficiarias, mas por outro, o com- ponente mais flexivel do Bolsa Familia, o UCT, possivelmente reduziu a fecundidade das beneficiarias mais pobres, sobretudo no Nordeste. Tais resultados sao contraintuitivos em relacao a literatura te6rica ate entao, mas em linha com a grande maioria dos resultados encontrados em programas similares da America Latina. / The Brazilian cash transfer program Balsa Familia is a very, if not the most, important pil- lar of Brazil\'s welfare system. However, there is a common sense that the program\'s trans- fers incentive beneficiary couples to have more children. Using federal data (Cadunico and Caixa databases) and the eligibility rules for the program, I propose a quasi-experimental approach to verify both unconditional (UCT) and conditional transfers (CCT) on the beneficiaries\' fertility rates between 2011 and 2015, through a fuzzy regression disconti- nuity approach. Measure problems associated with the data (e.g.: manipulation, heaping, attriton), are solved using a non parametric estimation proposed by Gerard, Rokkanen & Rothe (2016), which determines lower and upper bounds for treatment effects. On one hand, there is no evidence that the CCT component affects the beneficiaries\' fertility rates, but on another, the more flexible component of Bolsa Familia, UCT, possibly reduced the fertility rates for the most poor. Those results are counter intuitive with the theoretical literature so far, but in line with the majority of other studies analyzing similar transfer programs in Latin America.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T16:24:45Z No. of bitstreams: 1 ana_melgarejo.pdf: 659278 bytes, checksum: 0f62e9a6364d128237234d74a8851c97 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T16:33:30Z (GMT) No. of bitstreams: 1 ana_melgarejo.pdf: 659278 bytes, checksum: 0f62e9a6364d128237234d74a8851c97 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T16:33:38Z (GMT) No. of bitstreams: 1 ana_melgarejo.pdf: 659278 bytes, checksum: 0f62e9a6364d128237234d74a8851c97 (MD5) / Made available in DSpace on 2013-10-22T16:33:55Z (GMT). No. of bitstreams: 1 ana_melgarejo.pdf: 659278 bytes, checksum: 0f62e9a6364d128237234d74a8851c97 (MD5) Previous issue date: 2011 / Os programas sociais do governo se inserem em um novo contexto teórico e político, com a mudança do foco assistencialista para uma visão mais científica e com o devido comprometimento político, inclusive realçado no Planejamento Plurianual Avança Brasil 2000/2003, que prevê ações integradas e um orçamento próprio para os programas sociais. Ao mesmo tempo, vive-se no Brasil a mudança de uma administração pública burocrática para uma administração por resultados, que tem como uma das principais dificuldades a implementação da gestão propriamente dita e do controle, considerando-se os aspectos culturais até então vigentes. Nessa conjuntura, avaliar um programa social requer contextualizá-lo na perspectiva da administração por resultados, considerando-o em relação aos próprios princípios e aos daquela. O objetivo deste trabalho é avaliar a eficiência do controle do Programa Bolsa Família, na perspectiva de cumprimento de sua proposta e da gestão por resultados. O estudo de caso foi feito por meio de uma pesquisa documental, e os resultados demonstraram falhas no referido controle. / The government's social programs fall into a new theoretical and political context, with the change in the focus welfare to a more scientific and the political commitment because, even highlighted in the Advance Brazil 2000/2003 Multi-Year Plan, which provides an integrated actions and own budget for social programs. At the same time, lives in Brazil to change a bureaucratic public administration to a management by results, which is a major obstacle to implementing the actual management and control, considering the cultural aspects hitherto existing. At this juncture, to evaluate a social program requires contextualize it in the perspective of management by results, considering it in relation to their own principles and that. The objective of this study is to evaluate the efficiency of control of the Bolsa Familia, in view of compliance with its proposal and managing for results. The case study was done by means of documentary research, and the results showed that failures in control.

The master's thesis is focused on the current topic of aging population. This coincided with the growing need for care for the elderly, and this fact is reflected in the Czech legislation. Thesis is focused on care allowance and its use for the care of social services specific clientele consisting of seniors. This thesis is composed of a total of four chapters. The first chapter is mentioned the history of social legislation. In the second chapter is analyzed the phenomenon of aging and old age, including its downsides, and demographics. The third, crucial chapter of this thesis is devoted to the institute of care allowance in terms of its use by the addressees - particularly by the seniors. This chapter also mentions the conditions for entitlement to care allowance and control its use. The third chapter also contains demographic data and analysis of the purchasing power of the care allowance in relation to period of care for a dependent person. It contains analysis of care allowance use with a budget for individual days to payment care of dependent person. Last, described the shortcomings of the legislation and any attempt to outline possible solutions de lege ferenda. The fourth, final chapter is then devoted to social services, which can seniors thanks to the care allowance to ensure. Also...

We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in Austria during the early 2000s to evaluate the effects of the AGI on corporate equity and profit distribution. Our analysis provides evidence that such an allowance could increase corporate equity ratios by 5.5 percentage points and reduce profit distributions by 7.6 percentage points. These effects are stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified. Additionally, we contribute to the recently expanding literature on the influence of ownership on tax planning as we find significant differences in the utilization of the AGI depending on individual specifics of the majority shareholder as well as depending on the number of shareholders of the respective firms. / Series: WU International Taxation Research Paper Series

New and proposed tax relief sections have been added to the Income Tax Act no 58 of 1962 over the past few years and this is an indication that the South African (SA) Government acknowledges that there is considerable investment required, by both SA taxpayers and the SA Government, to go “green” and to save energy. The National Treasury proposed the introduction of section 12L to the Income Tax Act No 58 of 1962 (the Act) in the 2009 Taxation Laws Amendment Act. This will provide an incentive for taxpayers to benefit from energy savings by incurring capital expenditure with the purpose of reducing energy consumption. The idea with the proposed section 12L is that the more energy one saves, the less tax one pays. However, the proposed introduction of section 12L has led to uncertainty as to the process to be followed by a taxpayer, in order to qualify for the allowance. There will be a discussion on whether this notional allowance will be in addition to the allowances and deductions based on actual expenditure incurred in the investment of new green technologies. The objective during the current study is to examine how government should formulate SA legislation in terms of section 12L of the Act to stimulate investment in the conversion of old technologies to new “green” technology. The challenges of improved energy savings will be addressed in the SA context, and compared to similar legislation in China and the United Kingdom (UK). This comparison will identify the gaps, alternatives and possible improvements to the proposed SA section 12L. AFRIKAANS : Nuwe en voorgestelde wetsartikels vir die vermindering van belasting is gedurende die laaste paar jaar ingedien. Dit is ’n aanduiding dat die Suid-Afrikaanse (SA) Regering erken dat aansienlike belegging benodig word om “groen” te raak en om krag te bespaar. Die Nasionale Tesourie het die indiening van artikel 12L in die Inkomste belasting Wet Nr. 58 van 1962 (Die Wet) in die 2009 Belasting Wysigingswet voorgestel. Dit sal as aansporing dien vir belastingbetalers om voordeel te trek uit energiebesparing deur om kapitaaluitgawes wat lei tot die vermindering van kragverbruik aan te gaan. Die idée agter die voorgestelde artikel 12L is dat hoe meer energie ’n mens spaar, hoe minder belasting jy hoef te betaal. Die voorgestelde indiening van wetsartikel 12L lei egter tot onsekerheid oor die proses wat die belatingbetaler moet volg om vir die toelaag te kwalifiseer. Die bespreking sal insluit of hierdie voorgestelde toelaag bykomend sal wees tot die toelae en aftrekkings wat gegrond is op werklike uitgawes wat aangegaan is tydens belegging in die nuwe groen tegnologie. Die doelwit met hierdie studie is om ondersoek in te stel in hoe die regering die SA wetgewing in terme van artikel 12L van die belastingwet moet formuleer om sodoende belegging in die omskakeling van die ou tegnologie na die nuwe “groen” tegnologie te stimuleer. Die uitdaging van energie besparing sal in die SA konteks aangespreek word en vergelyk word met soortgelyke wetgewing in die Verenigde Koningkryk (VK) en China. Die gapings, alternatiewe en moontlike verbeterings in die voorgestelde wetsartikel 12L sal tydens hierdie vergelyking identifiseer word. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Du Toit, EF 2011, Energy efficiency savings allowance in South Africa : an international comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03062012-113449 / > F12/4/146/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted