Made available in DSpace on 2016-03-15T19:25:39Z (GMT). No. of bitstreams: 1 Leandro Rick.pdf: 426431 bytes, checksum: bd0b42ac2a96c4981f26a2e96b334742 (MD5) Previous issue date: 2011-08-10 / Fundo Mackenzie de Pesquisa / The Operational Working Capital Requirement (WCR) is the net investment needed to keep the operating cycle. There is no specific theory on Working Capital and, in Brazil; there are few studies about its operational and financial determinants. This empirical research test, in part, a model proposed by Hill, Kelly and Highfield (2009), with Brazilian companies, in the post-Real Plan. The results show differences in the regression coefficients that may be due to macro-economic specificity and typicality of Brazilian economic sectors. This study contributes to the management of working capital, and opens prospects for alternatives to traditional methods of quantification of the WCR. / A Necessidade de Capital de Giro (NCG) Operacional é o investimento líquido necessário para manter os ciclos operacionais. Embora haja bastantes estudos sobre Capital de Giro nos EUA e Europa, ainda não há uma teoria específica sobre o mesmo e, no Brasil, poucos estudos sobre seus determinantes operacionais e financeiros foram realizados. Esta dissertação testa, parcialmente, um modelo proposto por Hill, Kelly e Highfield (2010), com empresas brasileiras, no período pós-Plano Real. Os resultados evidenciam diferenças nos coeficientes das regressões que podem ser devidas à especificidade macroeconômica brasileira ou à tipicidade dos setores de atividade econômica. Este estudo contribui para a gestão do capital de giro e abre perspectiva para alternativas aos tradicionais métodos de quantificação da NCG.

The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.

El proyecto que se presenta a continuación, es un complejo de viviendas económicas dirigido para el sector socioeconómico C y D. Se encuentra en el distrito de Puente Piedra al norte de la ciudad y departamento de Lima en Perú. Este proyecto está dirigido netamente a la inversión privada, a diferencia de los proyectos sociales del Estado Peruano. Puntos muy importantes que marcan la diferencia con el ya nombrado son: la competencia, el costo del terreno, el rendimiento y la utilidad. La propuesta que se presenta tiene como finalidad cubrir las necesidades básicas y con mayor ímpetu aún, en brindar calidad de vida a los usuarios. Es una propuesta, cuya principal finalidad es crear un proyecto integral, seguro y digno que promueva la vida en comunidad. El proyecto ha sido diseñado dentro de criterios económicos, sostenibles y medioambientales. Se ha incluido un bloque de comercio, el mismo que genera ingresos que sirven para el mantenimiento en general, y, además, consta de energías renovables como paneles solares y turbinas eólicas, así como una planta de tratamiento de aguas residuales. Todo ello, reduce los gastos mensuales en consumos de energía y agua, además de ser un proyecto sostenible y eco-amigable. / The project presented below, is a affordable housing complex for the socioeconomic sector C and D. It is located in the district of Puente Piedra located in the north of the city and department of Lima in Peru. This project is clearly aimed at private investment, unlike the social projects of the Peruvian State. Very important points that make the difference between the State are: the competition, the cost of the land, the yield and the utility. The presented proposal is intended to cover basic needs and with even greater impetus, by providing life quality to users. It is a proposal, whose main purpose is to create a comprehensive, safe and dignified project that promotes community life. The project has been designed within economic, sustainable and environmental parameters. A commercial block has been included, which generates income is used for general maintenance, and also consists of renewable energy such as solar panels and wind turbines, as well as a wastewater treatment plant. All of this reduces monthly expenses like energy and water consumption, as well as being a sustainable and eco-friendly project. / Tesis

DEd (Curriculum Studies) / Department of Curriculum Studies / The focus of this study was to investigate the sustainability of teaching Consumer Studies as a school subject. The study was conducted in Vhembe District schools. The main purpose of the study was to establish the extent of the challenges affecting the sustainability of teaching Consumer Studies and to develop the necessary measures to address them. Consumer Studies is in a struggle for legitimacy as a school subject, despite its recognition and designation by the Department of Education. The study argued that Consumer Studies as a school subject is a tool for creating a sustainable future for learners. The nature of the study demanded for the adoption of a qualitative research design. Purposeful sampling procedure was used to select the population for the study. 42 secondary schools which offered Consumer Studies in all the circuits of the Vhembe District were purposefully selected. Participants constituted of school principals, heads of departments and Consumer Studies teachers of the sampled schools. Interviews, Observation and Document analysis were used as strategies for data collection. Data was analyzed thematically. The study revealed that Consumer Studies as a school subject was gradually downgraded and was not given the value that it deserves by the relevant authorities. This was evident as five out of the fifteen sampled schools were in the process of excluding the subject from the curricular. The study also revealed that the school subject Consumer Studies was not promoted as a viable career option for learners. The subject was regarded as an elective in the curricular of most schools selected for the study. It was recommended that the value of Consumer Studies be considered in order to avoid its elimination while other learning areas were added into the system and given compulsory status as well. The study further recommends the promotion of Consumer Studies as a viable career option for learners at secondary schools. The study suggested a model for sustaining the teaching of Consumer Studies at secondary schools. / NRF