A presente pesquisa teve como objetivo analisar a produção de gases pela digestão in vitro do capim-Marandu [(Brachiaria brizantha (Hochst ex A. RICH) STAPF], quando submetido a quatro intensidades de pastejo, representadas pelas ofertas de forragem (OF) 5, 10 15 e 20% (kg de MSV/100 kg de peso animal/dia). O experimento foi realizado na Faculdade de Zootecnia e Engenharia de Alimentos - FZEA/USP, no município de Pirassununga/SP, Numa pastagem formada com Brachiaria brizantha. O delineamento experimental foi em blocos completos casualizados com 4 repetições. A área de 25,2 ha foi dividida em 16 unidades experimentais de 1,575 ha, subdivididas em 5 piquetes de 3150 m2, a fim de permitir um ciclo de pastejo de 35 dias, (sendo sete dias de ocupação e 28 dias de descanso). Os animais utilizados foram bovinos da raça Nelore (Bos taurus indicus L.) com peso médio inicial de 250 kg e aproximadamente 15 meses de idade. Para a técnica de produção de gases, os ensaios foram realizados de acordo com a técnica semi-automática. Os dados acumulativos da produção de gases foram gerados usando um transdutor de pressão e um \"data logger\" (PDL800, LANA/CENA/USP, Piracicaba/SP, Brazil). O substrato foi utilizado em triplicata com líquido ruminal de bovinos como inoculo. Três fêmeas bovinas fistuladas adultas da raça holandesa foram utilizadas como doadoras de inoculo. No preparo do inoculo utilizou-se 50% da fase líquida e 50% da fase sólida do conteúdo ruminal. As medições de gases foram realizadas às 6, 12, 18 e 24 horas após a inoculação. Foram realizadas as determinações de Ácidos Graxos Voláteis (acético, propiônico e butírico),por cromatografia gasosa. A degradabilidade da material seca in vitro foi determinada após 24 horas, juntamente com o fator de partição (FP). As amostras que foram utilizadas como substrato durante os ensaios laboratoriais foram colhidas durante seis ciclos de pastejo durante o ano de 2004, mais especificamente janeiro, fevereiro, março, maio, julho e agosto. Para as estações do ano (EA), os ciclos dos meses de janeiro e fevereiro foram designados como verão, os ciclos dos meses de março e maio como outono e os ciclos dos meses de julho e agosto como inverno. Um comportamento linear foi observado para os valores de Produção total de gases, Matéria Orgânica Digestível (MOD) e Matéria Seca Digestível (MSD) e os coeficientes de determinação obtidos foram 0,96, 0,94, 0,81 respectivamente. O volume de metano em mL/g de MSD e MOD produzido durante a fermentação foi semelhante, considerando as OF, no entanto, para as EA percebe-se aumento na produção de metano do verão (MSD - 46,5 e MOD - 51,9) para o inverno (MSD - 75,94 e MOD - 76,28, P = 0,0001). As médias do FP foram diferentes entre as estações do ano, sendo crescentes do verão (2,92) para o inverno (3,52). Não foram observadas diferenças significativas (P>0,05) para as OF em e para as EA para as percentagens molares dos ácidos acético, propiônico e butírico e também para a relação acético:propriônico e pH. O manejo do pastejo, considerando a OF e as EA, pode ser uma ferramenta importante de manipulação da MSD e MOD. A produção de metano é estimulada quando se intensifica a utilização da forragem produzida durante o verão. No inverno há maior eliminação do metano produzido considerando a MSD e MOD. No inverno verifica-se avaliando o FP que há maior atividade microbiana. / This study aimed to analyze the gas production by in vitro digestion Marandu palisadegrass [(Brachiaria brizantha (Hochst ex A. Rich) Stapf], when subjected to four grazing intensities, represented by herbage allowance (HA) 5 , 10 15 and 20% (kg DM/100 kg live weight / day). The experiment was conducted at the Faculdade de Zootecnia e Engenharia de Alimentos - FZEA / USP in Pirassununga / SP, in a pasture with Brachiaria brizantha. A randomized complete block design with 4 replications. The area of 25.2 ha was divided into 16 experimental units of 1.575 ha, divided into 5 paddocks of 3150 m2, in rotationally stocked pasture under a 35 day of grazing cycle (seven days of occupation and 28 days of rest). The animals used were Nellore cattle, with initial body weight of 250 kg and approximately 15 months of age. For the gas production, testing were according to the semi-automatic technique. The data from cumulative gas production were generated using a pressure transducer and a data logger (PDL800, LANA / CENA / USP, Piracicaba-SP, Brazil). The substrate used in triplicate with bovine rumen fluid as inoculum. Three fistulated Holstein cows were donors of inoculum. To prepare the inoculum was used 50% of the liquid phase and 50% of the solid phase of rumen contents. Measurements gases were at 6, 12, 18 and 24 hours after inoculation. The analysis of volatile fatty acids (acetic, propionic and butyric acids) by gas chromatography. Degradability of dry mater in vitro was determined after 24 hours, together with the partition factor (PF). Samples were used as substrate during laboratory tests were collected for six grazing cycles during 2004, specifically January, February, March, May, July and August. The seasons (SE), the cycles of months of January and February were designated as summer, the cycles of months of March and May and autumn and the cycles ofmonths of July and August and winter. A linear behavior was observed for values Total production of gas, organic matter digestible (OMD) and dry matter digestible (DMD) and the determination coefficients obtained were 0.96, 0.94, 0.81 respectively. The volume of methane in mL / g and DMD OMD produced during fermentation was similar, whereas the OF, however, for EA sees an increase in methane production of summer (DMD - OMD and 46.5 - 51.9) for winter (DMD - 75.94 and OMD - 76.28, P = 0.0001). The averages of PF were different between the seasons, and growing summer (2.92) for the winter (3.52). There were no significant differences (P> 0.05) for the HA and in the SE to the molar percentages of acetic, propionic and butyric acids as well as for the Acetic:Propionic and pH . Grazing management, considering the HA and the SE may be an important tool of manipulation of DMD and OMD. Methane production is stimulated when it enhances the use of forage produced during the summer. In winter there is a greater elimination of methane produced considering the DMD and OMD. In the winter occurs evaluating the PF that there is greater microbial activity.

O presente trabalho foi baseado nos resultados de um experimento conduzido por cinco anos (2003 a 2008), na Estação Experimental Campanha da Fundação de Pesquisa Agropecuária do Estado do Rio Grande do Sul, em pastagem natural do Bioma Pampa. Os tratamentos consistiram de níveis de oferta diária de forragem de 4, 8, 12 e 16 kg de MSFV 100 kg PV-1 dia-1 e um Sistema (SIS) formado por três áreas com manejos complementares (pastagem natural sob oferta de forragem de 12%, pastagem natural diferida e pastagem natural melhorada por fertilização e sobressemeadura de espécies hibernais). Como animais testers foram utilizados quatro novilhos Braford. O delineamento foi o de blocos completamente casualizados com medidas repetidas no tempo e duas repetições de área. As variáveis relacionadas a produção primária demonstraram resposta positiva e linear ao incremento das ofertas de forragem. Os ganhos médios diários no verão e na primavera foram descritos por uma equação linear e única com ponto de estabilização máximo na oferta de forragem de 10,1%. Já no outono, a resposta foi quadrática com valor máximo na oferta de forragem de 14%, enquanto no inverno foi linear, sendo necessário garantir uma oferta de forragem mínima de 12% para a manutenção do peso dos animais. A taxa de lotação apresentou resposta linear e descrescente no verão e na primavera. A análise econômica dos tratamentos determinou o maior custo total de produção, receita líquida operacional e margem bruta considerando a totalidade dos custos para o tratamento “SIS”. Além disso, foi responsável pela maior produtividade e, portanto facilmente atingiu o ponto de equilíbrio do custo total de produção. Desse modo, dentre as possibilidades testadas o “SIS” foi a melhor alternativa econômica de forrageamento para recria e terminação de bovinos em pastagem natural. Para recria e terminação, exclusivamente em pastagem natural, a melhor alternativa econômica é a manutenção de uma oferta de 12%. Considerando a possibilidade indicada pelo “SIS”, e simulando diferentes proporções de pastagem melhorada, para a recria e terminação de novilhos e engorda de vacas, o melhoramento de 25% da área de pastagem natural mostra ser a alternativa de maior eficiência econômica. / This work was based on the results of an experiment conducted for five years (2003-2008), at Estação Experimental Campanha, Fundação de Pesquisa Agropecuária do Estado do Rio Grande do Sul in natural grasslands of the Pampas Biome. Treatments consisted of four levels of forage allowance (FA) 4, 8, 12 and 16 kg of DMGF/100 kg of LW and a System (SYS) comprising three areas with complementary managements (natural grassland 12% FA, deferred natural grassland and improved natural pasture by fertilization and oversowing of winter cultivated species). Grazing method was continuous, with variable stocking rate, using four Braford steers as testers. The design was a completely randomized block with repeated measures in time (years) and two repetitions of area. The variables related to primary production showed positive and linear response to the increase in forage allowance. The average daily gain in the summer and spring were described by linear regression with a break point in forage allowance of 10.1%. In the autumn, the response was quadratic with maximum value at 14% FA, while in winter it was linear, being necessary to ensure a forage allowance of 12% to assure animal maintainance. The stocking rate showed a decreasing linear response in the summer and spring. The economic analysis of treatments determined the highest total production cost, net income and gross margin considering all the costs for treatment "SYS". In addition, it was responsible for increased productivity and therefore easily reached the point of economical equilibrium of the total production cost. Thus, among the possibilities tested the "SYS" was the best economic alternative for growing and fattening cattle on natural grassland. To rearing and finishing exclusively on natural grassland, the best economical alternative is the use of 12% of forage on offer all year round. Considering the possibility indicated by the "SYS" and using simulations for production systems for growing and finishing steers and fattening cows, the improvement of 25% of the natural pasture area shows the alternative of greater economic efficiency.

The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.

This thesis includes three self-contained projects: In the first project Bidding strategies and their impact on the auctioneer's revenue in combinatorial auctions, focusing on combinatorial auctions, we propose a simple and efficient model for evaluating the value of any bundle given limited information, design bidding strategies that efficiently select desirable bundles, and evaluate the performance of different bundling strategies under various market settings. In the second project Retailer shelf-space management with promotion effects, promotional investment effects are integrated with retail store assortment decisions and shelf space allocation. An optimization model for the category shelf-space allocation incorporating promotion effects is presented. Based on the proposed model, a category shelf space allocation framework with trade allowances is presented where a multi-player Retailer Stackelberg game is introduced to model the interactions between retailer and manufacturers. In the third project Supply-chain oriented robust parameter design, we introduce the game theoretical method, commonly used in supply-chain analysis to solve potential conflicts between manufacturers at various stages. These manufacturing chain partners collaboratively decide parameter design settings of the controllable factors to make the product less sensitive to process variations.

The first two chapters examine the party's policy towards the wage-stop and the poverty trap. Until 1963 the party ignored the wage-stop but from then until 1975 a section of the party campaigned against the regulation expressing moral revulsion and concern about its administration but only rarely opposition to the principle. A Labour government removed the stop when its operation affected only a tiny minority of families. The party was quickly involved in the development of the poverty trap debate being particularly drawn to its disincentive characteristics, but Labour governments, like their Conservative counterparts, soon came to regard the idea as a mere statistical abstraction. After confirming the party's historical ambivalence about Family Allowances the thesis demonstrated that whenever it advocated allowances it did so because it believed the programme would alleviate family poverty rather than augment work incentives. However Labour governments consistently upheld the principle of substitutability, thus conferring de facto support on that less-eligibility dimension of Family Allowances which Macnicol has established informed the coalition government's decision to legislate for the programme in 1945. Despite the party's opposition to Family Income Supplement it became an important element in the Labour government's anti-poverty strategy after the Child Benefits debate in 1976. F.I.S. was criticised because of its contribution to the poverty trap and its potential for assisting in the pauperisation of the low paid, while Child Benefit was supported because it appeared to be a more equitable technique of delivering support to families with dependent children although some in the party were sensitive to the scheme's potential link with improved work incentives. In general, the Labour Party is seen to have failed to develop any coherent and sustained alternative to the ideas and programmes of its political opponents in this critical area of social policy.

LEGAL AND FINANCIAL ASPECTS OF THE PROVISION OF STATE AIDS Abstract The subject of the work is to explain the general structure of legal norms applicable to materia state aids, starting with public international law, European law and the subsequent transition to domestic legislation and its comparison with neighbouring jurisdictions of the Slovak Republic and Poland. The first part of the doctoral thesis is to learn about the issues, related to the topic of work, with patterns of thought and reflection as well as the tasks that were set at the beginning of the work and arise from the chosen procedure. This should contribute to a better understanding of the work. The following section defines the concept of state aid as well as basic resources and postulates, related to the principal concept of work. First of all, I focused on international agreements, which first used this concept, and their consequent reflection in the development and shaping of European law, including the area of European Community law and the law of the European Union, which now represents some of the unified systems. Furthermore, there is a comprehensible resumed depth analysis of the mechanisms of decision making processes of the European institutions, whose task is the practical application of standards governing state aid and its...

O presente trabalho foi baseado nos resultados de um experimento conduzido por cinco anos (2003 a 2008), na Estação Experimental Campanha da Fundação de Pesquisa Agropecuária do Estado do Rio Grande do Sul, em pastagem natural do Bioma Pampa. Os tratamentos consistiram de níveis de oferta diária de forragem de 4, 8, 12 e 16 kg de MSFV 100 kg PV-1 dia-1 e um Sistema (SIS) formado por três áreas com manejos complementares (pastagem natural sob oferta de forragem de 12%, pastagem natural diferida e pastagem natural melhorada por fertilização e sobressemeadura de espécies hibernais). Como animais testers foram utilizados quatro novilhos Braford. O delineamento foi o de blocos completamente casualizados com medidas repetidas no tempo e duas repetições de área. As variáveis relacionadas a produção primária demonstraram resposta positiva e linear ao incremento das ofertas de forragem. Os ganhos médios diários no verão e na primavera foram descritos por uma equação linear e única com ponto de estabilização máximo na oferta de forragem de 10,1%. Já no outono, a resposta foi quadrática com valor máximo na oferta de forragem de 14%, enquanto no inverno foi linear, sendo necessário garantir uma oferta de forragem mínima de 12% para a manutenção do peso dos animais. A taxa de lotação apresentou resposta linear e descrescente no verão e na primavera. A análise econômica dos tratamentos determinou o maior custo total de produção, receita líquida operacional e margem bruta considerando a totalidade dos custos para o tratamento “SIS”. Além disso, foi responsável pela maior produtividade e, portanto facilmente atingiu o ponto de equilíbrio do custo total de produção. Desse modo, dentre as possibilidades testadas o “SIS” foi a melhor alternativa econômica de forrageamento para recria e terminação de bovinos em pastagem natural. Para recria e terminação, exclusivamente em pastagem natural, a melhor alternativa econômica é a manutenção de uma oferta de 12%. Considerando a possibilidade indicada pelo “SIS”, e simulando diferentes proporções de pastagem melhorada, para a recria e terminação de novilhos e engorda de vacas, o melhoramento de 25% da área de pastagem natural mostra ser a alternativa de maior eficiência econômica. / This work was based on the results of an experiment conducted for five years (2003-2008), at Estação Experimental Campanha, Fundação de Pesquisa Agropecuária do Estado do Rio Grande do Sul in natural grasslands of the Pampas Biome. Treatments consisted of four levels of forage allowance (FA) 4, 8, 12 and 16 kg of DMGF/100 kg of LW and a System (SYS) comprising three areas with complementary managements (natural grassland 12% FA, deferred natural grassland and improved natural pasture by fertilization and oversowing of winter cultivated species). Grazing method was continuous, with variable stocking rate, using four Braford steers as testers. The design was a completely randomized block with repeated measures in time (years) and two repetitions of area. The variables related to primary production showed positive and linear response to the increase in forage allowance. The average daily gain in the summer and spring were described by linear regression with a break point in forage allowance of 10.1%. In the autumn, the response was quadratic with maximum value at 14% FA, while in winter it was linear, being necessary to ensure a forage allowance of 12% to assure animal maintainance. The stocking rate showed a decreasing linear response in the summer and spring. The economic analysis of treatments determined the highest total production cost, net income and gross margin considering all the costs for treatment "SYS". In addition, it was responsible for increased productivity and therefore easily reached the point of economical equilibrium of the total production cost. Thus, among the possibilities tested the "SYS" was the best economic alternative for growing and fattening cattle on natural grassland. To rearing and finishing exclusively on natural grassland, the best economical alternative is the use of 12% of forage on offer all year round. Considering the possibility indicated by the "SYS" and using simulations for production systems for growing and finishing steers and fattening cows, the improvement of 25% of the natural pasture area shows the alternative of greater economic efficiency.

Objetivou-se avaliar como diferentes estratégias de manejo do pasto de azevém anual interferem na produção animal, no consumo de forragem e na emissão de metano por ovinos em sistema de integração lavoura-pecuária (SILP) (Capítulo II). Já no Capítulo III objetivou-se avaliar as técnicas dos nalcanos e do nitrogênio fecal na estimativa do consumo de forragem por ovinos em pastos de azevém anual. Os experimentos foram conduzidos nos anos de 2011 e 2012 na Estação Experimental da UFRGS. Foram utilizados ovinos em um SILP de soja e milho no verão, em rotação com azevém anual no inverno. Para ambos os Capítulos (II e III) foram estudados dois métodos de pastoreio (contínuo e rotativo) e duas intensidades de pastejo (moderada e baixa; 2,5 e 5 vezes o potencial de consumo de matéria seca, respectivamente) em um delineamento de blocos casualizados com 3 repetições. Para o Capítulo II, no primeiro experimento os animais experimentais eram cordeiros, enquanto no segundo foram ovelhas em lactação. Os resultados indicaram que o ganho médio diário (GMD) dos cordeiros foi maior (P<0,05) no método de pastoreio continuo que no método de pastoreio rotativo, independente da intensidade de pastejo. O ganho de peso vivo por área (GPV) apresentou a mesma resposta em ambos os experimentos, com maior GPV na intensidade de pastejo moderada (P<0,05). No experimento 1, o consumo de matéria seca (CMS) foi maior para o método de pastoreio continuo, enquanto no experimento 2 não houve diferenças entre métodos e intensidades. As emissões de CH4 diárias por animal não diferiram entre tratamentos em ambos os experimentos (P>0,05), porém, quando expressas em g CH4 kg GPV-1 as emissões foram em média 15,33% maiores (P<0.05) para o método de pastoreio rotativo, independente da intensidade de pastejo. Os resultados afirmam que as emissões de metano por animal não são afetadas pelos tratamentos impostos. Porém, do ponto de vista de sistema o método de pastoreio contínuo o mais eficiente, por apresentar menor emissão de metano por kg de ganho de peso vivo, independente da intensidade de pastejo. Para o Capítulo III, foram utilizados apenas cordeiros. Utilizou-se a metodologia dos n-alcanos e do nitrogênio fecal, por meio de coleta total de fezes com o auxílio de bolsas coletoras. Na avaliação entre os n-alcanos, verificou-se melhores resultados quando utilizando o par C31:C32. Para a metodologia do nitrogênio fecal, as equações propostas por Wang et al. (2009) e por Azevedo (2011) foram as melhores (P<0,05). A técnica do nitrogênio fecal mostrou-se mais acurado do que o uso dos n-alcanos, que superestimou os valores de consumo. / The aim of this study was to evaluate how different management strategies of Italian ryegrass affects animal production, forage intake and methane emissions by sheep in integrated crop-livestock system (ICLS) (Chapter II). In Chapter III, we aimed to evaluate the techniques of n-alkanes and fecal nitrogen in estimating forage intake by sheep grazing on ryegrass. The experiments were conducted in 2011 and 2012 at the UFRGS Experimental Station. The ICLS soybeans and corn crops in summer, in rotation with grazed Italian ryegrass in winter. For both chapters (II and III) two stocking methods (continuous or rotational) and two grazing intensities (moderate and low, 2.5 and 5 times the potential dry matter intake, respectively) were studied in a randomized block design with three replications. In Chapter II, in the first experiment, the experimental animals were lambs, while in the second were lactating ewes. The results indicated that the average daily gain (ADG) of lambs was higher (P<0.05) in the continuous method than in rotational grazing method, regardless of grazing intensity. The live weight gain per area (LWG) showed the same response in both experiments, with higher LWG values in moderate grazing intensity (P<0.05). In experiment I, higher dry matter intake (DMI) values were obtained under continuous grazing, while in experiment II, there no differences between methods and intensities. CH4 emissions per animal and per day did not differ between treatments in both experiments (P>0.05), but when expressed in g CH4 kg-1 LWG emissions were, on average, 15.33% higher (P<0.05) for rotational grazing method, regardless of grazing intensity. Methane emissions per animal were not affected by the treatments applied. However, from system point of view, the continuous grazing method is more efficient, since lower methane emissions per kg of LWG, regardless of grazing intensity, were obtained. In Chapter III, were used only lambs. The methodologies of n-alkanes and fecal nitrogen, were applied through total collection with dung bags. In relation to n-alkanes, better results were obtained when using the pair C31:C32. For the methodology of fecal nitrogen, the equations proposed by Wang et al. (2009) and Azevedo (2011) were the best (P<0.05). The technique of fecal nitrogen proved to be more accurate than the use of n-alkanes, which overestimated the intake.

Social services form an integral part of the social protection in the society. It might be perceived as a form of help provided to people who find themselves in difficulties and they are not able to get over this situation without the help of society. Social services help to socially handicapped persons to improve their living standard, alternatively to integrate them largely with the society. Social services also protect the society from the risks following from the disadvantaged persons. The core document for the field of social services in the Czech Republic is the law in force No 108/2006 about the social services. The object of my work is to sum up the general knowledge about the social services problems, but chiefly to find out if the provided social services in administrative ward of Vodňany are sufficient and what future progress of these services is possible. Research results show the Vodňany region to provide the services for seniors and handicapped persons sufficiently but there is total absence of special social consultancy service, meaning the civil advisory centre or low-threshold institution for children and young people and asylum residential facilities. From the practical point of view the diploma work can be used as the information source for the inhabitants of the Vodňany region, either in the form of booklets or information leaflets. In my opinion it is also usable for secondary and further school students and university students as a study material within the tuition. It can be also used as a feedback for the providers and clients of social services in the Vodňany region.

Abstract An allowance fot the care is rather a new institute which is the main implement of the model of social services established 1/1 2007 on the basis of the law 108/2006 Statute Book about social services. This contribution relates to providing social services. The creation took 13 years and brought many amendments to this sphere ? not only a new conception of social services, their kinds, forms and conditions of providing, it also introduced a new approach to financial source for persons who need it in their unfavourable situation. Current allowance in the process of the care for a close or other person was replaced with an allowance for the care. The aim of this work is a mapping of offers of the social services in the territory of Trhové Sviny and to find if beneficiaries of these allowances for the care use more an assistance providing by the close person or by a registered provider of social services. The results of this research point out that in most cases the assistance of the close person is used. This dissertation could be used for a community planning and as an information material for Sviny´s inhabitants and providers of the local social services.