O conhecimento da sustentabilidade nutricional dos manejos aplicados às floresta plantadas é necessário para a adequada gestão desses empreendimentos, principalmente com plantações estabelecidas em solos de baixa fertilidade, utilizando a queima de resíduos pré-preparo, e sem a devida reposição nutricional, como é o caso do P.taeda em várias regiões do sul do país. Dada a crescente importância econômica da espécie, e considerando a necessidade de se manter, ou aumentar, sua produtividade, estabeleceu-se um estudo visando estimar a sustentabilidade nutricional de cenários de manejo para o P. taeda com base em detalhada análise de oito sítios florestais representativos das condições edafo-climáticas da região noroeste do Paraná e sul de São Paulo. Nestes sítios, com idades de 19 a 29 anos, foram instaladas parcelas de inventário, e os estoques de nutrientes disponíveis na floresta (serapilheira, raiz, casca, lenho, galhos, acículas e cones) foram determinados pela amostragem de 4 árvores por sítio, além da serapilheira. Os estoques nos solos, até 100 cm de profundidade, foram determinados pelas análises de fertilidade, para os horizontes de trincheiras descritas próximas às parcelas. Estimativas de produção e estoques de nutrientes foram ajustadas para ciclos de 25 anos, bem como as entradas via precipitação. Os cenários de manejo estudados foram: i) método de colheita (remoção do lenho ou da árvore inteira), ii) manejo de resíduos (cultivo mínimo ou queima), e iii) erosão (sem ou com 2 cm de erosão por rotação). Adotou-se o número de ciclos, dos nutrientes N, P, K, Ca e Mg, necessários para zerar o estoque do sistema solo-floresta como sendo os indicadores de sustentabilidade dos manejos nos sítios. As simulações foram feitas em um modelo de entrada-saída construído em Visual Basic. Os incremento médios anuais (IMA) variaram de 11 a 27 m3 ha-1 ano-1, com índices de sítios de 18 a 29 m, resultado da ampla variação de solos. O IMA apresentou correlação significativa apenas com os teores de nitrogênio mineralizável até 100 cm (r2 = 0,722) e com o fósforo disponível (r2 = 0,702). Estes dois nutrientes também se distinguiram dos demais por estarem mais concentrados na parte aérea do sistema solo-floresta (50 e 66%, respectivamente). A análise do número de ciclos mostrou que o nitrogênio é o único elemento que nunca apresenta balanço positivo, independentemente do cenário de manejo. Todos os nutrientes foram impactados pelo uso da queima contraponto ao cultivo mínimo, pela colheita da árvore inteira versus remoção só do lenho, e pela erosão, nesta ordem de relevância. A ordem de risco de limitação nutricional foi: N > P > Mg > K > Ca, baseando-se no número de balanços positivos e ciclos médios para os balanços negativos. Tomando o N como indicador, os sítios mais produtivos tendem a ser menos sustentáveis, para seus níveis de produção, que os sítios mais pobres. Evidencia-se que para a sustentabilidade nutricional do P.taeda há necessidade de adotar práticas conservacionistas aliadas a reposições nutricionais em alguns casos. / The knowledgement of the nutritional sustainability of the practices used in plantations is necessary for its adequate management, mainly when used in low fertility sites, with slash-burning, and with no fertilizer application, like P.taeda plantations in south of Brazil. Given the increasing importance of the species, a study was done to investigate the nutritional sustainability of cenarios, based on eight representatives sites of Parana and Sao Paulo States. These sites, within 19 to 29 years-old, were measured and the nutrient stocks was determined by sampling 4 tress per site, plus the forest floor. Soil nutrient stocks were also established based on soil profiles description and analysis. Yield and nutrient stocks were adjusted for a 25-years cycle, together with the nutrient rainfall inputs. The studied cenarios were: i) harvesting (removing just debarked logs or the hole trees), ii) salsh-management (minimum cultivation or burning), iii) erosion (none or 2 cm per cycle). The number of nutrient cycles (N, P, K, Ca and Mg) to zero the soilforest system stocks were used as the sustainability indicator. Simulations were carried out with a VBA implementd program. Mean annual increments ranged from 11 to 27 m3 ha-1 yr-1, with site index from 18 to 29 m (base age of 25 years). MAI was positively correlated with minerable N (r2 = 0,722) and available P (r2 = 0,702). These two nutrients also differ from the others due to their higher concentarion on the aboveground part of the soil-forest (50 and 66%, respectively). The cycle number analysis showed that N is the only nutrient that never has a positive balance. For all nutrients the most impactant practice is the burning, followed by the hole tree harvesting and then by erosion. The average nutritional limitation risk was: N > P > Mg > K,Ca, based on positive balances and number of cycles. Taking N as the best indicator for sustainability, the most productive sites tend to be the less sustainables, considering their growth rate. The long term sustainability of P.taeda palantations depends on the use of conservacionist practices together with fertilization practices in some cases.

Introdução: com o crescimento da população idosa no Brasil, observa-se aumento da incidência e prevalência de doenças associadas ao envelhecimento, em especial, das doenças crônicas não-transmissíveis. O aumento do número de diagnósticos, por sua vez, implica o aumento na quantidade de medicamentos utilizados e no gasto de famílias com idosos com estes insumos. Objetivo: analisar os gastos em medicamentos e fatores associados ao perfil dos gastos em famílias com idosos no Brasil. Método: realizou-se estudo transversal por meio da análise dos dados da versão 2008-9 da Pesquisa de Orçamentos Familiares do Instituto Brasileiro de Geografia e Estatística e elaborou-se estatística descritiva e modelo de duas partes utilizando-se o software Stata versão 2011. A coleta de dados da POF abrangeu 55.970 domicílios, onde residiam 56.091 famílias, e ocorreu entre maio/2008 e maio/2009. Famílias que continham idosos foram agrupadas em três arranjos: famílias com um idoso como pessoa de referência, famílias com um casal de idosos e famílias com um idoso não considerado pessoa de referência. A variável de desfecho do modelo foi o gasto mensal per capita com medicamentos. Resultados: os três arranjos com idosos apresentaram frequências semelhantes de despesas monetárias e não monetárias em medicamentos, porém famílias com um 1 idoso considerado pessoa de referência e com um 1 casal de idosos declararam gasto em medicamentos maiores que famílias com um 1 idoso não considerado pessoa de referência. A despesa mensal per capita com medicamentos mais elevada em famílias com idosos mostrou associação significativa com residir nas regiões Centro-Oeste, Sudeste e Sul, ter pelo menos um 1 idoso com plano de saúde, ter pelo menos um 1 idoso recebendo benefício da previdência social e ter renda mensal no segundo, terceiro e quarto quartos de renda mensal per capita. A presença de crianças com menos de 5 anos de idade e a realização de despesa não- monetária se mostraram associadas ao menor gasto mensal com medicamentos per capita. Conclusão: famílias com um idoso não considerado pessoa de referência tiveram despesas mais baixas com medicamentos em comparação aos outros dois arranjos. A política de previdência social e a política de assistência farmacêutica contribuíram na redução dos gastos em medicamentos por mecanismos diferentes / Introduction: there is an increase in the incidence and prevalence of diseases associated with aging especially non-transmissible diseases because of the growth of the elderly population in Brazil. The increase in the number of diagnoses implies an increase in the number of prescribed medicines and out-of-pocket expenditures on medicines by families with elderly people. Objective: to analyse out-of-pocket expenditures on medicines and associated factors of families with older people in Brazil. Method: a cross-sectional study was performed by analysing the data of the Family Budgets Survey (FBS) of the Brazilian Institute of Geography and Statistic. Descriptive statistics and two-part model were developed with Stata software. The data collection from FBS covered 55,970 households, 56,091 families, and occurred between May 2008 and May 2009. Families containing elderly were grouped into three arrangements: families with one elderly person as a reference person, families with an elderly couple and families with one elderly person not considered a reference person. The outcome variable was monthly per capita expenditure on medicines. Results: the three arrangements presented similar frequencies of monetary and non-monetary expenses in medicines, however families with one elderly person considered a reference person and one elderly couple reported larger spending on medicines than families with one elderly person not considered a reference person. The higher monthly per capita expenditure on medicines in families with elderly people showed a significant association with residing in the Midwest, Southeast and South regions, having at least one elderly person with a health plan, having at least one elderly person receiving social security benefits and higher income per capita. The presence of children under 5 years of age and the presence of non-monetary expenditure were shown to be associated with lower monthly expenditure per capita. Conclusion: families with an elderly person not considered a reference person spent lower out-of-pocket expenditures on medicines. Social security and pharmaceutical assistance policy contributed to reduce out-of-pocket expenditure on medicines by families with elderly by different mechanisms

Les systèmes écologiques sont des systèmes complexes qui ne peuvent pas être d´écrits par un unique modèle mathématique. De nombreux modèles peuvent être construits pour un même système, selon les internets du modélisateur et ses choix dans la construction du modèle. Quel est l’impact de ces choix dans la construction du modèle sur les prédictions de la dynamique des systèmes écologiques et les informations qu’elles fournissent sur la résilience de ces systèmes est la question générale qui guide le travail présente dans cette thèse. Cette thèses focalise sur un choix entre formulations de modèle basées sur des mécanismes biologiques et qui décrivent les données empiriques avec la même efficacité. Ces modèles sont proches l’un de l’autre, donc on s’attendrait `a ce que leurs prédictions soient similaires. Cependant, nous montrons avec un exemple générique de modèle prédateur-proie que des formulations similaires du processus de prédation peuvent prédire des dynamiques qualitativement différentes en terme de: (i) nombre et type d'états stables, et (ii) réponse et résilience du système face à une perturbation extérieure. Ces différences dans les prédictions du modèle sont expliquées par une analyse mathématique détaillée du modèle prédateur-proie. Ensuite, ce modèle est étendu à des réseaux trophiques compos´es de dizaines d’espèces. La complexité de ces réseaux (nombre d'espèces et d’interactions) explique leur persistance, alors que leur dynamique temporelle est fortement affectée par la fonction utilisée pour modéliser la prédation. Des méthodes sont ´également proposées pour quantifier la sensibilités d’un modèle. Finalement, nous montrons que si un minimum de détails biologiques sont pris en compte, des modèles prédateurs-proies sont moins sensibles `a la formulation de la prédation. Ceci nous donne des pistes pour gérer les incertitudes dans la construction d’un modèle, qui sont intrinsèques à la complexité des systèmes naturels. / Ecological systems are complex systems which cannot be described by a single mathematical model. Multiple modelsof a same system can be built, depending on modeller’s interests and on its choices during model construction. Howfar these choices in model construction can affect the predicted dynamics of ecological systems and the informationthey provide on their resilience? is the general question that leads the research presented in this thesis. This thesisfocuses on a choice between model formulations that are based on biological mechanisms and describe empiricaldata with the same accuracy. These models are close to each other, so they are expected to predict similar systemdynamics. However, we show through a generic example of predator-prey model that similar formulations of thepredation process can predict qualitatively different system dynamics in term of: (i) number and type of stablestates, and (ii) system response to external disturbance and its potential for recovery. These differences in modelpredictions are explained by a detailed mathematical analysis of the predator-prey model. Next, this model isextended to complex food webs made of tens of species. The complexity of these networks (number of species andinteractions) drives their persistence, whereas their temporal dynamics is strongly affected by the function used tomodel predation. Methods to quantify model sensitivity are also proposed. Finally, we show that if a minimumlevel of biological details is included, predator-prey models are less sensitive to predation formulation. This providea clue to deal with uncertainties in model construction, which are intrinsic to the complexity of natural systems.

The thesis deals with effects of the economic crisis on the performance of two selected municipalities, Slaný and Smečno. There is analyzed the influence of crisis on the financial management of municipalities in 2008-2010. The thesis proposed ways communities can prevent a reduction in tax revenues and increase in current expenditures. Follow the determination whether these communities use these options. An integral part is the financial analysis that evaluates the financial health of both communities in 2008-2010.I focuses on the basic of indicators based on income and expenditure, as well as the debt and liquidity indicators. The work shows that the economic crisis has affected both municipalities. A noticeable drop in revenue was primarily in income taxes. On the contrary, stable sources of municipal budgets have become a value added tax, property tax and local taxes. Both municipalities have in times of economic crisis created sufficient financial resources and were able to easily pay their obligations. None of the municipalities is more indebted and their debt service gradually declined.

The diploma thesis is concerned with influence of current economic crisis on tax revenues of municipalities. The main goal of thesis is to analyze this crisis influence on tax revenues of municipalities in the Czech Republic and especial in two chosen municipalities. In the first part the revenues of municipalities are described, in the second part the analysis of impact of the crisis to Czech region and municipalities follows. The third chapter is about two chosen municipalities and it analyzes their tax revenues between 2008 and 2010. The last part analyzes the cash performance in two chosen municipalities in 2008 and 2009. I found out that tax revenues of Czech municipalities decreased in 2009 by 11,6%, it is 17,8 billion Czech Crowns. In 2010 total tax revenues increased by 4,6%. In Bechyně we can see the similar situation as in the Czech Republic. Tax revenues decreased by 13% in 2009, they increased then by only 3% in 2010. In Sudoměřice u Bechyně there is the situation surprisingly different. In 2009 tax revenues decreased only by 5,5%. In 2010 they increased by 12%. Two chosen municipalities overcame the crisis well, they did not have any existential problems and they were able to manage the bad economic situation and covered it from their resources.

Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.

The aim of this Master Thesis is to analyze using the system of plans and budgets in a steering of sales department in the company SKODA AUTO a.s. In the theoretical part are basically defined terms plans and budgets and also analyzed different point of views of scientific and professional public on using system of plans and budgets in business management. Then are characterized the basic approaches to budgeting and described in detail the proscedure of establishing the budget. In the practical part is described the analysis of using system of plans and budgets on example of SKODA AUTO a.s. company, during which obtained theoretical knowledge were applied. The analysis revealed a weakness in the steering of sales department and have been proposed the measures, aiming to eliminace this weekness.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-14T12:01:59Z No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) / Made available in DSpace on 2018-03-14T12:01:59Z (GMT). No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) Previous issue date: 2018-02-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This research aims to analyze if Metropolitan Region of Sao Paulo municipalities meet requirements established by the Complementary Law 131/2009 in relation to compliance of minimum regulatory requirements in their official websites, as well as information service timeliness. In order to build the assessment form and content analysis of municipality official website it was used the bibliographical research. The study has also explored if transparency practices are in accordance to Brazilian legislation, which determine the need to accountability in the national public management. The investigation focuses on the disclosed information by thirty-nine Metropolitan Region of Sao Paulo municipalities and transparency official websites, with respect to compliance with the wide dissemination in official websites for public access to information. The measurement was performed in the acts practiced by the management units in the course of budget execution of the public revenue and expenditure and on the disclosure timeliness. To conclude it was detected the scenario in which the municipalities are in this transparency process and legal assistance / A pesquisa descrita tem o objetivo de avaliar se os municípios da Região Metropolitana de São Paulo atendem às exigências estabelecidas pela LC (Lei Complementar) nº 131/2009 em relação ao cumprimento dos requisitos mínimos em seus portais de eletrônicos, bem como o atendimento a tempestividade das informações. Foi utilizada análise da legislação para a construção do roteiro de avaliação e posterior análise de conteúdo dos portais de transparência das prefeituras, a fim de identificar se as práticas estão em conformidade com a legislação brasileira, que estabelece a necessidade de prestação de contas na gestão pública nacional. A amostra contemplou os trinta e nove Municípios da Região Metropolitana de São Paulo, em relação ao cumprimento da ampla divulgação em portais eletrônicos de acesso público, com informações relativas aos atos praticados pelas unidades gestoras no decorrer da execução orçamentária da receita e despesa pública e sobre a tempestividade dessa divulgação. Ao final, se identificou o cenário em que se encontram as prefeituras neste processo de transparência e atendimento legal

Thesis (MPA.) -- University of Limpopo, 2017 / In 1994 the South African democratically elected government inherited one of the most inequitable access to basic service between rural and urban communities. Rural people used to live without access to basic services such as water, electricity, roads and sanitation facilities. South African government established the Municipal Infrastructure Investment Framework as the national Strategic Plan to outline the extent of basic infrastructure backlogs and to come up with strategies to improve basic service provision to the poor citizens. The Municipal Infrastructure Grant (MIG) is a municipal infrastructure funding which combines all the existing capital grants for municipal infrastructure into a single consolidated grant. MIG is aimed at assisting the poor to gain access to infrastructure. MIG funding can only be used for infrastructure for basic services. Polokwane local municipality and Blouberg local municipality are the beneficiaries of MIG. The purpose of the study was to investigate the causes of unspent Municipal Infrastructure Grants in Polokwane and Blouberg local municipalities. An extensive literature review has been undertaken to gather information regarding unspent Municipal Infrastructure Grants in the two municipalities in the Capricorn District; Polokwane and Blouberg local municipalities. The study provides an investigation on how Polokwane and Blouberg local municipalities monitor the Municipal Infrastructure funding. The study further investigate the capacity of the municipalities to implement MIG, and whether these municipalities have the capacity to effectively utilise the MIG for efficient and effective service delivery. The researcher utilised a qualitative approach to collect data through interview schedule. A satisfactory response rate of 98% was obtained. The results indicated that Polokwane and Blouberg local municipalities are capacitated to implement and to monitor MIG. However, the municipalities often spend less than the budgeted MIG, as a result progress in the access to basic services is hindered. The failure to adequately spend the MIG by these municipalities is due to the fact that there is poor planning and a lot of political interference in the Supply Chain Management processes. The study recommended that managers should do proper planning beforehand, avoid late appointment of service providers and make references on the service providers they appoint to avoid disputes from members of the community. The study further recommended that Polokwane and Blouberg local municipalities should do proper consultation of the project, budget accordingly, and appoint companies that will produce positive end results with value for money. The study recommended that political office bearers should not interfere in the supply chain management processes.

Fiscal reports have, since 2010, documented weak budget credibility in Sierra Leone public financial management noting that the government budget does not constitute a dependable framework for the planning, allocation and efficient use of the nation's resources. The purpose of this study was to develop a budgetary reform agenda and the research question that guided the study related to the reasons for the high monetary variances between the approved budget and the year-end financial reports. Government budgets and financial reports were reviewed for 2010-2014 and senior government officials were interviewed regarding the main stages of the annual budgetary process. The new public management model constituted the overarching conceptual foundation based on a qualitative case study of 7 government ministries and the House of Parliament. The baseline criteria for efficient government budgeting developed by the Organization for Economic Cooperation and Development served as the analytical framework from which four themes were established to analyze the planning, preparation, approval and the execution of the annual budget. The main finding was that the government's budget exhibited a lack of credibility given the significant variances between the budget and the actual outcomes; and the ineffective role of the legislature. As part of the financial management reforms needed, the government would have to rewrite the budget law and recruit experienced staff to strengthen the legislative budgetary function. These changes could contribute to the enhancement of value in the government's use of taxpayers' monies, causing improved economic and financial reporting and thereby promoting positive social change for the people of Sierra Leone.