Mining obligations are a matter of great importance in the Mining Law and even more regarding the owners of mining rights, because the breach of any of these obligations by the leatters will lead mining concessions to extinction.This article develops in the first part the general framework for mining obligations, both those borned as a result of the formulation and granting of a mining concession and the consequences generated because of its breach. In the second part we analyze the problem regarding for the poor regulation of expiration (which is one of the most important causes of extinction of a mining concession) and their most notorious example due to lack of knowledge of timely payment. / Las obligaciones mineras son un tema de gran importancia en el Derecho Minero y más aún de los titulares de derechos mineros, debido a que el incumplimiento de alguna ellas priva de efectos a la concesión minera produciendo su extinción.El presente artículo desarrolla –en su primera parte– el marco general de las obligaciones mineras, tanto de aquellas que nacen como consecuencia de la formulación y otorgamiento de una concesión minera, así como las consecuencias que se generan por su incumplimiento. En la segunda parte, analizamos el marco conceptual previsto para la caducidad, como una de las causales de extinción más frecuentes de una concesión minera y la problemática que presenta su aplicación al pretender explicarla también como a ausencia de acreditación oportuna.

The Peruvian government has stablished mandatory payments that telecom companies have to make: the regulatory contribution, the tariff for radio spectrum and the fee for commercial exploitation.In this article, the authors examine what tax nature and what validity basis those impositions have. / El Estado peruano ha establecido pagos obligatorios que deben realizar las empresas operadoras de telecomunicaciones: el aporte por regulación pagado, el canon por el uso del espectro radioeléctrico y la tasa por explotación comercial. En el presente artículo, los autores examinan qué naturaleza tributaria y qué fundamento de validez tienen estas exacciones.

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-24T14:38:59Z No. of bitstreams: 1 61090100012.pdf: 928391 bytes, checksum: f4ac6f7fd79b07d56eddd62854f1a6f1 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T14:57:35Z (GMT) No. of bitstreams: 1 61090100012.pdf: 928391 bytes, checksum: f4ac6f7fd79b07d56eddd62854f1a6f1 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T15:02:31Z (GMT) No. of bitstreams: 1 61090100012.pdf: 928391 bytes, checksum: f4ac6f7fd79b07d56eddd62854f1a6f1 (MD5) / Made available in DSpace on 2011-05-24T15:08:39Z (GMT). No. of bitstreams: 1 61090100012.pdf: 928391 bytes, checksum: f4ac6f7fd79b07d56eddd62854f1a6f1 (MD5) Previous issue date: 2011-02-25 / Há muito tempo os modelos de remuneração hospitalares e as limitações do fee-for-service são discutidos no Brasil e no mundo. Além disso, o aumento crescente de custos do sistema de saúde suplementar e as queixas incessantes quanto à qualidade da assistência à saúde levaram a Agência Nacional de Saúde Suplementar (ANS) a criar dois Grupos de Trabalho com o objetivo de estudar e desenvolver novos modelos de remuneração, sendo um deles voltado exclusivamente para os hospitais. Tendo isso em conta, essa dissertação buscou analisar os modelos de remuneração hospitalares no mercado de saúde suplementar em São Paulo, com o objetivo de verificar se ainda há predomínio do fee-for-service e se há iniciativas de mudanças. Foram escolhidos sete hospitais privados, cujos gestores responsáveis pelas negociações de forma de pagamento foram entrevistados. Além disso, realizou-se uma entrevista com um dos participantes do Grupo de Trabalho da ANS, representante de uma associação hospitalar, a fim de contextualizar melhor as análises. A partir das percepções dos entrevistados foram identificadas questões importantes para a discussão do tema. Os resultados dessa amostra sugerem que ainda há predominância do fee-for-service nas relações contratuais entre hospitais e operadoras, porém observa-se a presença de modelos alternativos sendo implementados. Não foi possível observar na amostra nenhuma iniciativa de pagamento por performance, embora este modelo esteja muito presente na literatura internacional. Observou-se também que o conflito de interesses entre os diversos elos da cadeia de valor da saúde dificulta as mudanças nos modelos de remuneração.

Submitted by Gustavo Moraes (gusmoraes@ig.com.br) on 2011-08-29T22:27:01Z No. of bitstreams: 1 Dissertação MFEE-EPGE - Gustavo de Paula Moraes.pdf: 288790 bytes, checksum: 75b700ba628f559aaf81308e4aaf88c8 (MD5) / Approved for entry into archive by Vitor Souza (vitor.souza@fgv.br) on 2011-08-30T13:06:29Z (GMT) No. of bitstreams: 1 Dissertação MFEE-EPGE - Gustavo de Paula Moraes.pdf: 288790 bytes, checksum: 75b700ba628f559aaf81308e4aaf88c8 (MD5) / Made available in DSpace on 2011-09-20T20:34:06Z (GMT). No. of bitstreams: 1 Dissertação MFEE-EPGE - Gustavo de Paula Moraes.pdf: 288790 bytes, checksum: 75b700ba628f559aaf81308e4aaf88c8 (MD5) Previous issue date: 2011-05-20 / Este trabalho estuda o diferencial de retorno entre fundos de ações com benchmark em índices de renda fixa e fundos de ações com benchmark em índices de renda variável. A escolha de um índice de renda fixa como benchmark para um FIA, em média tende a ser pior para o cotista, pois gera um potencial de ganho financeiro para o gestor não associado ao real valor por ele criado. Portanto, como a remuneração dos gestores através da taxa de performance depende em parte do benchmark escolhido, fundos com benchmark em renda fixa deveriam apresentar melhores desempenhos a fim de compensarem seus cotistas por este custo. Os resultados encontrados sugerem que os gestores de fundos com benchmark em renda fixa obtêm um retorno líquido de taxas de performance e administração superior para seus cotistas e também apresentam uma menor correlação com o Índice Bovespa. / This paper analyses the difference between returns of equities funds that have fixed-income index as benchmark and equities funds that have stocks index as benchmark. The choice of a fixed-income index as benchmark for an equities fund on average tends to be worst for the investor as it creates a potential financial recompense for the fund manager that is not associated with its performance. So, as fund managers performance-fee remuneration depends on the chosen benchmark, funds with fixed-income benchmark should feature better performances to compensate their investors for this cost. The results suggests that fixed-income benchmark funds managers shows better liquid of taxes returns and lower correlation with Bovespa Index.

The new democratic government in South Africa introduced an education system that focused on quality and equality for all. The introduction of the new education system intended to remove inequality in the schooling system. The new education system was been accomplished through phasing out school fees and introducing a no-fee school policy. The aim of the no-fee school policy was to redress the imbalances of the past and to attract the poor and orphans to access education without paying mandatory fees (Wilderman, 2009:32). The no-fee policy came with interesting ideas for relieving pressure on both parents and learners. It attracted many learners who had dropped out of school in many years. This led to a dramatic increase of enrolment in no-fee schools. However, Borkum (2009:1) sees the disadvantages of the increased enrolment as overcrowding that reduces the quality of education, increases lawlessness in schools, and insufficient resources such as textbooks. The major challenges faced by these schools is the delay in releasing provincial funds, inadequate state funding, and loss of income from school funding. These make no-fee schools vulnerable, affecting quality of education and influences on the enrolment pattern of learners (Nsapato, 2007:2). Against this background, the study aimed to investigate factors influencing poor enrolment in a no-fee school in the foundation phase and to suggest strategies that could be used to overcome these challenges. The study adopted a qualitative research method and its design was a case study. Four educators were purposeful selected on the basis of three years teaching experience in a no-fee school in the foundation phase. Data collection strategies were semi-structured interviews and document analysis. Data analysis was done according to a systematic process of coding and categorising. Gathered data was categorised into constituent parts for coding purposes. Ethical issues considered were the following: permission to conduct the study, informed consent, confidentiality, and anonymity. Participants’ confidentiality and anonymity were maintained by using pseudonyms in the report. The voluntary nature of participation and the absence of punishment for withdrawal from the study were emphasised prior to commencement of the semi-structured interviews. The issue of trustworthiness in this study was considered through the following: credibility, transferability, dependability and confirmability. The data analysis from semi-structured interview revealed the following: the no-fee school policy has a negative impact on parents because parents were no longer involved themselves in the education of their children. The overburdened infrastructure has a negative effect on quality of education and the enrolment status, deterioration of quality of education in no-fee schools force parents to withdraw their children and register them to better schools, cooperation amongst stakeholders is necessary for the improvement of quality of education, teachers’ remuneration should also be improved and the maintenance of professionalism through discipline. Findings from document analysis revealed that poor enrolment in no fee school was caused by high rate of absenteeism in all registers. This compelled educators to withdrew learners’ from class registers hence poor enrolment figures in no fee schools. Staff meeting minutes revealed that enrolment of learners in no-fee schools could be improved through improvement of teaching and learning and the provision of adequate infrastructure and the reinforcement of the no-fee school policy packages such as the National School Nutrition Program in order to attract more vulnerable learners to these schools. Based on the findings, the following strategies are recommended for improving poor enrolment in no-fee schools: strengthening collaboration amongst the stakeholders in education; maintenance of discipline; enforcement of professionalism among teachers; continuous training of all stakeholders; and punctual disbursement of funds to no-fee schools. / Educational Leadership and Management / M. Ed. (Education Management)

My thesis concentrates on the problems of the banking fees of banks in Czech Republic and Germany. It aims to examine the bank fees from the bank customers{\crq} point of view, and witch regard to the importance of the bank{\crq}s profit formation by analyzing and comparing bank politics in the Czech Republic and Germany. This thesis consists of two parts: theoretical and practical one. The theoretical part focuses on analyzing different types of bank schemes, their advantages and disadvantages and various types of banks existing in the market, and also on the scope of integral rate license. Last but not least, it deals with the analysis of the new Basel II which supports the stability of the financial system and competitive environment. The theoretical part also informs about the structure of the bank system in Germany and the competence of various bank institutions. The practical part similarly concentrates on analyzing the level of costs and commissions in relation to pecuniary gain of banks in Czech Republic and Germany. It also compares the banks on the basis of various indicators, such as for example the total assets, capital assets, number of business opportunities and net profit. Besides, it contains the level and progression of various fees of specific services over the last years, the pricing of bank deals and also all sorts of surveys like the most ridiculous fee, the bank with the best provided service and the bank with the best arranged scale of charges. Apart from that, it looks into the consumers{\crq} awareness about tariff changes in Czech Republic as well as Germany and it also focuses on the rules of conduct that the banks agreed on in order to improve the quality of the services for their customers.

Comment peut-on être policier ? C'est à cette question que tente de répondre cette thèse qui se propose d'analyser à la fois les processus de construction de l'attrait pour le métier de gardien de la paix et les modalités de la sélection des candidats. Elle s'intéresse d'abord aux droits d'entrée dont doivent s'acquitter les candidats. Bien que la nature et le « montant » de ces droits d'entrée fassent l'objet d'une définition officielle, le jugement des gatekeepersde l'institution est, en pratique, inapte à garantir la conformité des recrues auxexigences spécifiques du poste. En ce sens, les opérations de recrutement paraissent constituer un moment critique pour la stabilité de l'institution. Les processus qui conduisent à l'émergence et à la consolidation d'une vocation policière ont cependant pour effet de fabriquer des candidats biens disposés à l'égard de l'institution, prêts à se rendre compatibles. Ainsi, la police nationale constitue moins l'objet d'étude que le terrain d'investigation de cette thèse, qui propose une contribution à l'analyse des processus de reproduction des institutions engagées dans la mise en oeuvre de l'action publique. / How can one be a police constable ? This thesis tries to answer this question by analysing the building process of attraction to police jobs and the procedures for selecting the candidates. It deals first with the entrance fee candidates must pay. Although the nature and the amount of this fee is officially defined, the sentence pronounced by the gate-keepers of the institution is, in fact, unable to ensure the compatility of the recruits with the requirements of the position. Recruitment actions can be seen, therefore, as a critical moment for the stability of the institution. However, the rise and consolidation of the vocation for police jobs make candidates socially prepared to comply with the institution.The police is more the inquiry field than the object of this thesis, that propounds a contribution to the analysis of the reproduction of institutions involved in public policy.

The work analyzes market of public relations in the Czech Republic in the period from 2013 to 2015 based on the available data. Data come from research for The Association of PR Agencies (APRA) and from the balance sheets of selected agencies. The main hypothesis says, there is a monopolistic competition on the Czech market of PR agencies, because there is homogenous product, a large number of agencies, no entry barriers and agencies don´t have market power. I tested the hypothesis by calculating the Concentration coefficient and the Herfindahl Hirschman Index. Both methods confirmed the main hypothesis of monopolistic competition in this market. Work also includes the TOP 10 of PR agencies in the Czech market according to turnovers. It shows that the largest agency in the 2013 was Bison & Rose and in 2014 and 2015 it was AMI Communications. I also compared the changes in income and in prices of services by agencies that are members of APRA. So I can say that between the period from 2013 to 2015 there was a 18% growth in income of agencies, which was caused by higher quality of orders and not by raising prices.

本文主要研究支付給審計委員會較多的權益薪酬會不會影響到審計委員會的獨立性，從而支付較低的審計公費，選擇非產業專家的會計師。以2007至2015年間美國的上市公司為樣本，本研究發現審計委員會獲得的權益薪酬與審計公費，產業專家的會計師選擇呈負相關。此結果與預期一致，權益薪酬會誘導審計委員會妥協獨立性，從而買較少，品質較低的審計服務。

This master's thesis is dealing with alternate form of financing – factoring and its benefits for the company. Theoretic part explains the basics of factoring, its types, advantages and disadvantages. Practical part displays the influence of factoring by help of financial analysis on specific company – how factoring helped to improve financial situation. Next the costs of factoring are compared with bank overdraft. At the end of thesis is defined recommendation to continue with factoring.