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.

Orientador: Regina Coeli Ruschel / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-25T11:41:04Z (GMT). No. of bitstreams: 1 NeivaNeto_RomeudaSilva_M.pdf: 25903368 bytes, checksum: 7606709c0fa33a6f6699ae620c3c1fb9 (MD5) Previous issue date: 2014 / Resumo: Os sistemas de formas para concreto armado existentes no mercado brasileiro compõem até 30% do custo das obras de estruturas de concreto armado no país. Porém, construtoras geralmente não dão a devida atenção a essa disciplina, pois são poucos os casos em que o projeto para esse fim é desenvolvido e quando o é, geralmente carece de detalhamento e precisão. Isso resulta em desperdícios, falta de planejamento e atrasos nos cronogramas gerais das obras. Desta forma, o objetivo deste trabalho foi incorporar os preceitos da Modelagem da Informação da Construção (BIM) no Projeto Construtivo de Formas de Madeira (PCFM). Restringiu-se a estruturas de concreto armado para edifícios de múltiplos pavimentos. O método adotado foi o da pesquisa construtiva, pois desejava-se desenvolver de forma inovadora, projetos de forma, resolvendo problemas do mundo real por meio de uma teorização digital aplicada. O delineamento da pesquisa compreendeu a descrição da problemática (conhecimento prático e teórico), a formulação da solução digital para o projeto de formas, a implementação da solução e a consideração de sua aplicabilidade. A solução para o projeto de formas abarcou incrementalmente diferentes níveis de abstração do projeto: do componente (modelagem paramétrica), da quantificação (detalhamento e custo) e do planejamento (simulação 4D). A contribuição resultante foi a virtualização do projeto de formas em BIM gerando impacto benéfico: no processo construtivo e na adoção deste novo paradigma no contexto brasileiro / Abstract: The Formwork systems that exist in the Brazilian construction industry contributes to 30 % of the cost of works of reinforced concrete structures in the country. However, builders generally do not give due attention to this subject because there are few cases in which the formwork design is developed for this purpose and when it is, often lacks detail and accuracy. This results in waste, lack of planning and delays in general schedules of projects. Thus, the aim of this research was to incorporate the concepts of the Building Information Modeling (BIM) in Formwork Construction Design (FCD). The research was restricted to reinforced concrete structures for multiple floors buildings. The scientific method used was the constructive research as it was desired to develop in an innovative way, for workshop drawings, solving real-world problems by means of a digital applied theory. The scope of the research consisted of the research problem (practical and theoretical knowledge), the formulation of the digital solution for the formwork design, solution implementation and consideration of its applicability. The solution for the formwork design encompassed incrementally different levels of design abstractions: the component (parametric modeling), quantity take-off (and cost breakdown) and site planning (4D simulation). The resulting contribution was the virtual construction for the formwork design systems incorporating BIM. That brought beneficial impacts to the construction process and to the adoption of this new paradigm in the Brazilian context / Mestrado / Arquitetura e Construção / Mestre em Engenharia Civil

Human induced climate change poses a series of ethical challenges to the current political economy, although it has often be regarded by economists as only an ethical issue for those concerned about future generations. The central debate in economics has then concerned the rate at which future costs and benefits should be discounted. Indeed the full range of ethical aspects of climate change are rarely even discussed. Despite recent high profile and lengthy academic papers on the topic the ethical remains at best superficial within climate change economics. Recognising the necessary role of ethical judgment poses a problem for economists who conduct exercises in cost-benefit analysis and deductive climate modelling under the presumption of an objectivity that excludes values. Priority is frequently given to orthodox economic methodology, but that this entails a consequentialist utilitarian philosophy is forgotten while the terms of the debate and understanding is simultaneously restricted. We set out to raise the relevance of a broader range of ethical issues including: intergenerational ethics as the basis for the discount rate, interregional distribution of harm, equity and justice issues concerning the allocation of carbon budgets, incommensurability in the context of compensation, and the relationship of climate ethics to economic growth. We argue that the pervasiveness of strong uncertainty in climate science, incommensurability of values and nonutilitarian ethics are inherent features of the climate policy debate. That mainstream economics is ill-equipped to address these issues relegates it to the category of misplaced concreteness and its policy prescriptions are then highly misleading misrepresentations of what constitutes ethical action. (authors' abstract) / Series: SRE - Discussion Papers

Masters in Public Administration - MPA / Can a country function without a legislative framework able to inform decisionmaking processes taken at different spheres of government? To what extent would actions conducted at various spheres of government be efficiently coordinated and informed by appropriate channels of constitutional provisions and legislative amendments to consolidate financial and intergovernmental fiscal relations policy-making tools for the realization of an efficient local developmental state? Answers to the above mentioned two questions refer to normative fiscal policy principles and prescriptive instruments of intergovernmental fiscal transfer design, whose orientation suggests better ways of framing sound and coherent programs and interventions that strengthen cooperative synergy and transfer knowledge of experience gained in empirical investigations and various South African environments of higher academic learning. Growing evidence acknowledges South Africa as one of the young democratic countries that has been going through a period of transition over the past three years as it changes its system of public finance from a structure suited to the old apartheid system to one consistent with the new South African Constitutional dispensation. While the former system was highly centralized, the newconstitution makes a clear commitment to municipal governments as important providers of government services, with greater tax and spending powers. Even as local autonomy has been substantially increased, there remains uncertainty as to the most appropriate design of a system of intergovernmental fiscal grants to metropolitan areas and townships. This study analyses this situation and further develops a generic design for intergovernmental transfers and its suitability to the realities of South African municipalities on the ground within the framework of Cooperative Government. This study concludes that fiscal management, as a cross-cutting discipline, is a powerful instrument for government’s revenue sources at the national, provincial and local government levels. Financial management should be regarded as a co-coordinating mechanism managing government’s expenditure and catalyzing sound financial relationship for an efficient management in the country, thus allowing government to budget effectively for the delivery of goods and services in order to attain the constitutional mandate of a developmental state. / South Africa

The aim of the thesis is to examine possible connections between economic results of public budgets, especially the most important part-state budget, and the course of the political cycle in Czech republic between years 1993 and 2015. The theoretical part is based on the Public choice theory, Theory of public finance and Political-business cycle theory. The practital part focuses on analysis of political situation in each political cycle and then on association with public and state budgets revenues and expenditures, their growth rate and the business cycle. Results of the analysis show that deficits of state budget are predominantly structural based. Moreover, a tendency to influence election results through released fiscal policy is also noticeable in some political cycles, which is consistent with the political-business cycle theory.

Dans cette thèse, nous nous sommes intéressés aux appendiculaires, et plus particulièrement à l'espèce Oikopleura dioica, qui appartiennent au groupe du mésozooplancton. Toutes leurs particularités découlent principalement de leurs caractéristiques anatomiques et physiologiques : ils sécrètent une extra-structure, appelée logette, dans laquelle ils vivent dont ils contrôlent le contenu qualitatif et quantitatif en nourriture. Nous avons développé un modèle détaillant les processus liés à l'acquisition d'énergie chez Oikopleura dioica, à savoir la filtration, l'ingestion et l'assimilation. Le modèle proposé reproduit plusieurs données de la littérature, et notamment l'accumulation de nourriture dans la logette, tout en proposant une formulation originale de l'ingestion et de l'assimilation. Les résultats suggèrent qu'à de faibles valeurs de concentration alimentaire la taille des pelotes fécales n'ait pas la même proportionnalité par rapport à la taille de l'organisme qu'à des valeurs de concentration plus importantes. Egalement, il apparaît que la logette constitue une structure pouvant retarder d'une heure et demie le début de la perception d'une période de rupture alimentaire du milieu par l'organisme. En utilisant la théorie des budgets dynamiques d'énergie (DEB), nous avons élaboré un modèle standard ne représentant pas explicitement les logettes ni leurs effets sur les processus d'acquisition de l'énergie. Nous avons ensuite, sur la base de ce premier modèle sans logette, décliné une seconde version du modèle représentant explicitement les logettes ainsi que leurs effets sur les processus d'acquisition de l'énergie. / In this thesis, we studied the appendicularian, specifically the species Oikopleura dioica, which are members of the mesozooplankton group. Their particular features are due to their anatomical and physiological characteristics: they secrete an extra-corporal structure, called house, where they live and use as food reservoir. As such, they control its qualitative and quantitative content. We developed a model detailing the processes of filtration, ingestion and assimilation. We formulated an original mathematical representation of the physiology of this organism which integrates the current knowledge about the above-mentioned processes. The simulations results were used to investigate the mechanisms involved in the production of fecal pellets. The results suggest that the proportionality between fecal pellet size and organism size is not the same for low and high values of environmental food concentration. Moreover the house could delay of about one and half hours the organism perception of the beginning of an alimentary interruption.Using the Dynamic Energy Budget (DEB) theory, we developed a standard model which does not take into account the house production nor its impacts on energy acquisition processes. We then proposed a second version of the model which explicitly represents the houses and their effects on energy acquisition process. The results about sizes simulations are significantly different between the two model versions.

Abstract this thesis focuses on the draft process of the curriculum in the sphere of management accounting in the subject of accounting business academies in the Czech Republic. The work is divided into two parts, which are theoretical and practical. The first part involves analysis of current findings in the terms of economic and financial thinking and analysis of curriculum documents and educational aspects of teaching. The practical part consists of two parts of the research. Firstly, it investigates the opinions of accounting teachers about didactic aspects of teaching and subsequently it verificates the draft instruction with didactic tests.

This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.

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The master´s thesis is focused on application of Management Control System in a company especially on operative planning and devations analysis. The first part of the master´s thesis is theoretical with basic terms and used continualy in the analytical part. In analytical part the company ABC s.r.o. will be described and analyzed its currently used planning method for 2018. Then will be used deviation analysis. In the proposal part i will try to propose corrective actions, to improve the current situation in the form of a plan using the cover margin contribution.