The master’s thesis deals with design of heat recovery and dehumification for the hotel´s kitchen. The design is made to fullfill functional, hygienic and operational ruqirements for the internal microclimate. The main task of air-conditioning systems is to drain away heat gains and intake of requirement minimum of fresh air. The theoretical part is about analysis of internal microclimate.

This thesis is focused on the optimization of the catering service internal environment by air conditioning in Brno. This concept uses a forced ventilation system and air conditioning. The theoretical part addresses the proper air distribution in the catering operation. The experimental part involves the measurement of carbon dioxide, air velocity, relative humidity and air temperature and the temperature of the thermometer ball. Depending on the observed values a technical solution was created in variations and applied in the calculation program.

Submitted by Claudio Wanderley (claudio.burian@fjp.mg.gov.br) on 2010-06-10T14:04:29Z No. of bitstreams: 1 tese_Claudio_Burian_Wanderley.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) / Approved for entry into archive by Daniella Santos(daniella.santos@fgv.br) on 2010-06-10T14:10:02Z (GMT) No. of bitstreams: 1 tese_Claudio_Burian_Wanderley.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) / Made available in DSpace on 2010-06-14T19:17:12Z (GMT). No. of bitstreams: 1 tese_Claudio_Burian_Wanderley.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) Previous issue date: 2009-12-11 / This thesis aims to discuss municipal public finance issues. An improvement of the Brazilian fiscal federalism, with greater resources decentralization and the implementation of high-powered rules for the federative transfers may be an important tool in the improvement of our social conditions. To do so, this thesis was divided into four distinct parts. The first chapter discusses the oil revenues impacts on unicipalities’ public finance. The legal changes that occurred in Brazil in the nineties in the oil and gas sector led to increasing royalties transfers to Brazilians states and municipalities. The annedoctical evidence that this transfers are not been used properly - in a way that would increment the local welfare - have originated a important discussion about these distribution rules. This paper tries to identify this revenues impacts over others municipalities’ fiscal variables. It seems that this did not impact the others sources of municipalities revenue. Unhappily, some of the resources (which distribution is either more or less concentrated) led the municipalities to increase their current expenditures and diminishes their investments efforts. At the same time, they are not spending this extra money in a way that would increment the local welfare. On the other hand, the resources which distribution is between these two limits has the opposite effect. The second chapter discusses the impact of oil revenues on the proficiency of fourth grade students of primary public schools. The oil revenues - bundled or not - were not statistically significant in explaining the observed student performance in Portuguese and mathematics. This result, however, must be analyzed with caution, since it is not trivial to identify how (and when) these effects would be generated. However, different sources of municipal revenue would impact differently the students’ proficiency scores, explaining why we need to better understand these differences to design more efficient constitutional transfer mechanisms to the municipalities. In the third chapter, we study the impacts of municipal emancipation occurred in the 90s on the well-being of local populations. More than a thousand of new municipalities were created at the nineties in Brazil, due the new Federal Constitution of 1988. There is anecdotic evidence that this was a pretty harmful process for the Brazilian welfare, but there were no systematic attempt to valuate it properly. This paper tries to do so using data from Minas Gerais municipalities which number has grown from 723 to 853 ones in that decade. The results suggest that this process strongly improved the welfare of the local population. This implies that local political markets are efficient and it should be allowed for any district to emancipate from its former municipalities, if their population wishes to do so. Finally, in the fourth chapter we analyze the impact of law (implemented in Minas Gerais) who sought to increase the incentives pro-efficiency of municipal governments. In order to improve the welfare of its citizens, the state government of Minas Gerais (Brazil) has imposed, at 1995, the state law 12.040, known as Robin Hood law. It stated that 25% of the revenue transferred to the municipalities should be allocated through observable results achieved in education, health, environment among others. In other words, this law established a high power contract between the state government and the municipalities, which is not very usual. This study shows that this law had a significant impact on the municipalities’ education and health. But it’s necessary to redesign these transfers’ rules, in order to improve its power and its results. These results shows that the use of high powered rules in federative transfers could be a strong mechanism in order to improve the population welfare. / Esta tese busca discutir problemas relacionados às finanças públicas municipais no país. Um aprimoramento de nosso federalismo fiscal, com maior descentralização de recursos e implementação de regras de transferências federativas com maiores incentivos pró-eficiência – aumentando os incentivos pró-obtenção de melhores resultados sociais por parte das unidades subfederadas – pode se revelar instrumento importante na melhoria de nossas condições sociais. Para isto, dividiu-se esta tese em quatro partes distintas. No primeiro capítulo, discutem-se os impactos das receitas petrolíferas sobre as finanças públicas municipais. As mudanças legais ocorridas no país na década de noventa do último século - relativas ao setor petrolífero - levaram a crescente (e concentrada) transferência de recursos do setor para os estados e municípios brasileiros. A forte sensação que estes estariam sendo desperdiçados de alguma forma vem suscitando discussões sobre a necessidade de se reformular sua distribuição. As recentes descobertas de megacampos petrolíferos no pré-sal do litoral brasileiro somente intensificaram este processo. Buscou-se identificar os efeitos destas transferências sobre as variáveis fiscais municipais no país. Detectou-se que não ocorreu substituição tributária, ou seja, estes recursos não diminuíram o esforço arrecadatório dos municípios. Em compensação, tanto os recursos cuja distribuição é bem mais concentrada (referentes aos royalties excedentes) quanto aqueles mais bem-distribuídos (referentes aos royalties originais) levaram as prefeituras a aumentar seus gastos correntes (piorando sua composição do ponto de vista social) e diminuir seus investimentos. O contrário parece ocorrer com os recursos cuja distribuição se dá de forma intermediária (os royalties referentes às participações especiais). No segundo capítulo, discute-se o impacto das receitas petrolíferas sobre a proficiência dos alunos até a quarta série primária das escolas públicas municipais. As receitas petrolíferas – agregadas ou não – não se mostraram estatisticamente significativas na explicação do desempenho observado pelos alunos da quarta série primária das escolas municipais em português ou matemática. Este resultado, entretanto, deve ser olhado com cautela, uma vez que não é trivial identificar como (e o tempo necessário) estes efeitos seriam gerados. Entretanto, diferentes fontes de receitas municipais impactariam de forma diferenciada as proficiências observadas nos testes de português e matemática, explicitando a necessidade de se entender melhor estas diferenças para se desenhar mecanismo mais eficiente de repasse de recursos constitucionais aos municípios. No terceiro capítulo, estudam-se os impactos das emancipações municipais ocorridas na década de 90 sobre o bem-estar das populações locais. Devido à Constituição Federal de 1988, o número de municípios no Brasil multiplicou-se fortemente na década de 90 do último século. Mais de mil municípios foram criados em todo o país, fazendo seu número ultrapassar a casa dos 5.500. Este processo tem sido interpretado de forma bastante negativa. Baseado em evidências anedóticas, se pressupõe que os atores políticos locais o utilizaram para se apropriar de maior parcela dos recursos transferidos de outros níveis governamentais. Entretanto, nenhum esforço mais sistemático foi realizado buscando calcular, de maneira efetiva, os resultados sociais líquidos deste processo. É isto que se busca fazer aqui, utilizando dados sobre os municípios mineiros - cujo número passa de 723 em 1991 para 853 em 2000. Foram detectados impactos positivos relacionados a diversas variáveis educacionais e de saúde. Ao mesmo tempo, o contrário ocorreu com os indicadores de pobreza e indigência. Este resultado mostra que o movimento observado de emancipação municipal talvez tenha sido bastante benéfico, sinalizando para a existência de mercados políticos eficientes nestas localidades, o que indicaria a necessidade de se manter uma maior autonomia local relativa a processos de emancipação de distritos. Por fim, no quarto capítulo, analisam-se os impactos de lei (implementada em Minas Gerais) que buscou aumentar os incentivos pró-eficiência das prefeituras municipais a partir das transferências federativas. Buscando melhorar as condições de vida dos municípios mineiros, o governo estadual mineiro instituiu, em 1995, a lei 12.040, conhecida como Lei Robin Hood. Esta permitia que 25% dos recursos de ICMS a serem distribuídos aos municípios mineiros se dessem sobre resultados observáveis em diversas áreas tais como saúde, educação, conservação ecológica, entre outras. Ou seja, esta instituía, em relação a estas transferências, um contrato de alto poder com os municípios relacionados às políticas públicas implementadas. O estudo destas transferências (relativas à educação e saúde) mostrou resultados dúbios. Resultados positivos relativos à educação e à saúde parecem ocorrer em todo o estado, mas os incentivos dados poderiam ser bem maiores - faz-se necessário um refinamento das regras da partilha destas transferências. Dada a relativa escassez deste tipo de contrato em transferências federativas, seja no Brasil, seja no restante do mundo, este resultado aponta a necessidade de utilização de instrumentos de maior poder nas relações federativas, buscando incrementar as condições de vida locais.

The diploma thesis is focused on the distribution of non-taxable items, respectively their impact on the distribution of the income or tax base between diverse income groups in the Czech Republic. The aim of the empirical research was to measure redistributional effects of total and particular non-taxable items by various income inequality metrics.

Background: After independence education was declared one of the inviolable fundamental human rights of all persons entrenched in the Supreme Law of the country, the Constitution of the Republic of Namibia. It is an irrefutable fact proven by a number of research findings and confirmed by educational theorists and decided cases that appropriate and quality early childhood education is a foundation of all levels of education. In Namibia currently, public early childhood development and education is provided by community members in Early Childhood Development Community Centres in both rural and urban areas. It is against this background that the purpose of the study on which this research report is based was to determine, through stakeholder participants’ eyes, how the presumed right to education of the pre- grade one learners in rural early childhood development and education community centres (ECDECCs) in Northern Namibia is adhered to. Research Design and Methodology: The study was based on a qualitative interpretive hybrid case study of four (including pilot study) rural ECDECCs, review of early childhood development and education literature, legal literature, relevant legislation, case law, regulations, policies and International Human Right Instruments conducted before and after conducting research in the field. Empirical data were collected through semi-structured individual (one on one) face to face interviews with various stakeholder participants (such as heads of/teachers at ECDECCs, parents/guardians, community leaders/members, officials from the Ministry of Gender Equality, Ministry of Education and Human Rights Activists. The findings of the study were inter alia that all participants had knowledge of and understood the fact that five to six years old children indeed have the right to education, and most of them also understood the significance of pre- grade one learners’ education. As such, the communities were doing everything in their power to provide early childhood education. However, early childhood development and education community centres were ill-equipped in terms of physical facilities, human resources, and learning-teaching aids. In addition, heads of centres/teachers were not properly trained. There was no tap water, no electricity, and no toilet facilities. Most children did not fully or not at all attend community centres for early childhood education, because of inability on the part of their parents/guardians to pay the prescribed fees. Buildings (structures) in which pre-grade one education was practised were not completed and therefore not suitable for human occupation, as community members who initiated them did not have sufficient funds to finance such undertakings. Literature studies of selected relevant legal literature, Constitutions, legislation, decided cases and international human right instruments confirm the fact that pre-grade one education is indeed a legally enforceable fundamental human right to basic education. To this end, there are legal determinants of the provision of pregrade one learners early childhood development and education. Recommendations were that the State (government) had to take over early childhood education, and that teachers have to be academically and professionally trained and accordingly paid salaries by the Ministry of Education. Because of the above obstacles experienced in rural ECDECCs, pre-grade one learners’ right to education leaves much to be desired. Consequently, it is recommended that the Ministry of Education must, as of necessity, legally take over education of all pre-grade one learners (preprimary learners) in entirety in order to comply with the provisions of International Human Rights Instruments in general, and Article 20 (1) of the Constitution of Namibia in particular. In addition, in order to ensure promotion, advancement, realisation and fulfilment of the pre-grade one learners’ right to education, the current Namibian Education Act needs to be amended like the South African Schools Act, or a new Early Childhood Development and Education Act has to be promulgated altogether, to specifically and particularly cater for the pre-grade one learners’ right to basic education. This is indispensable because, in the words of Smith (2011: 305): “The value and necessity of education is beyond dispute because education is both a human right in itself and a crucial means of realising other human rights.” The study concluded that early childhood education provision and practice in ECDECCs in rural areas in their current nature and status at the time of conducting this study in Northern Namibia leaves much to be desired. As such, it is not the best possible vehicle for the early childhood development and education provision of pregrade one education for the five to six years old children in light of their human right to education. / PhD (Education Law), North-West University, Potchefstroom Campus, 2015

Background: After independence education was declared one of the inviolable fundamental human rights of all persons entrenched in the Supreme Law of the country, the Constitution of the Republic of Namibia. It is an irrefutable fact proven by a number of research findings and confirmed by educational theorists and decided cases that appropriate and quality early childhood education is a foundation of all levels of education. In Namibia currently, public early childhood development and education is provided by community members in Early Childhood Development Community Centres in both rural and urban areas. It is against this background that the purpose of the study on which this research report is based was to determine, through stakeholder participants’ eyes, how the presumed right to education of the pre- grade one learners in rural early childhood development and education community centres (ECDECCs) in Northern Namibia is adhered to. Research Design and Methodology: The study was based on a qualitative interpretive hybrid case study of four (including pilot study) rural ECDECCs, review of early childhood development and education literature, legal literature, relevant legislation, case law, regulations, policies and International Human Right Instruments conducted before and after conducting research in the field. Empirical data were collected through semi-structured individual (one on one) face to face interviews with various stakeholder participants (such as heads of/teachers at ECDECCs, parents/guardians, community leaders/members, officials from the Ministry of Gender Equality, Ministry of Education and Human Rights Activists. The findings of the study were inter alia that all participants had knowledge of and understood the fact that five to six years old children indeed have the right to education, and most of them also understood the significance of pre- grade one learners’ education. As such, the communities were doing everything in their power to provide early childhood education. However, early childhood development and education community centres were ill-equipped in terms of physical facilities, human resources, and learning-teaching aids. In addition, heads of centres/teachers were not properly trained. There was no tap water, no electricity, and no toilet facilities. Most children did not fully or not at all attend community centres for early childhood education, because of inability on the part of their parents/guardians to pay the prescribed fees. Buildings (structures) in which pre-grade one education was practised were not completed and therefore not suitable for human occupation, as community members who initiated them did not have sufficient funds to finance such undertakings. Literature studies of selected relevant legal literature, Constitutions, legislation, decided cases and international human right instruments confirm the fact that pre-grade one education is indeed a legally enforceable fundamental human right to basic education. To this end, there are legal determinants of the provision of pregrade one learners early childhood development and education. Recommendations were that the State (government) had to take over early childhood education, and that teachers have to be academically and professionally trained and accordingly paid salaries by the Ministry of Education. Because of the above obstacles experienced in rural ECDECCs, pre-grade one learners’ right to education leaves much to be desired. Consequently, it is recommended that the Ministry of Education must, as of necessity, legally take over education of all pre-grade one learners (preprimary learners) in entirety in order to comply with the provisions of International Human Rights Instruments in general, and Article 20 (1) of the Constitution of Namibia in particular. In addition, in order to ensure promotion, advancement, realisation and fulfilment of the pre-grade one learners’ right to education, the current Namibian Education Act needs to be amended like the South African Schools Act, or a new Early Childhood Development and Education Act has to be promulgated altogether, to specifically and particularly cater for the pre-grade one learners’ right to basic education. This is indispensable because, in the words of Smith (2011: 305): “The value and necessity of education is beyond dispute because education is both a human right in itself and a crucial means of realising other human rights.” The study concluded that early childhood education provision and practice in ECDECCs in rural areas in their current nature and status at the time of conducting this study in Northern Namibia leaves much to be desired. As such, it is not the best possible vehicle for the early childhood development and education provision of pregrade one education for the five to six years old children in light of their human right to education. / PhD (Education Law), North-West University, Potchefstroom Campus, 2015

“Creating Community in Isolation: The History of Corpus Christi’s Molina Addition, 1954-1970” examines the history of the Molina Addition in Corpus Christi, Nueces County, Texas, and its serving district, the West Oso Independent School District, from 1954 to 1970. Specifically, this essay begins with an analysis of the elite-driven campaign to annex the blighted Molina Addition in September and October 1954. The city intended to raze the neighborhood and develop middle-class homes in place of the newly annexed neighborhood. Following the annexation of the Molina Addition, African American and ethnic Mexican residents initiated protracted struggles to desegregate and integrate schools that served their area, the West Oso Independent School District, as detailed in the chapter, “The West Oso School Board Revolution.” The chapter examines the electoral “revolution” in which Anglo rural elites were unseated from their positions on the school board and replaced by African American and ethnic Mexican Molina Addition residents. The third chapter, “Building Mo-Town, Texas,” focuses on residents’ struggle to install indoor plumbing, eliminate pit privies, construct paved roads, and introduce War on Poverty grants to rehabilitate the neighborhood. This chapter also offers a glimpse into the social life of Molina youth during the 1960s.

Dans ce travail nous nous intéressons à la résolution du problème d'évolution de Navier-Stokes incompressible totalement discrétisé en temps et en espace, en dimension deux par une méthode à deux grilles. Dans un premier temps, nous étendons la méthode à deux grilles, appliquée par V. Girault et J.-L. Lions au problème de Navier-Stokes instationnaire semi-discrétisé au problème de Navier-Stokes totalement discrétisé en temps (par un schéma d'ordre un) et en espace (par une méthode d'éléments finis d'ordre un). Dans la première étape, le problème non-linéaire est discrétisé en espace et en temps sur une grille grossière de pas d'espace H avec un pas de temps Delta t. Puis dans la deuxième étape, le problème, linéarisé autour de la vitesse u_H calculée à l'étape précédente, est discrétisé en espace sur une grille fine de pas d'espace h et le même pas de temps. L'idée de la méthode à deux grilles est que, sous des hypothèses adéquates, la contribution de u_H à l'erreur dans le terme non-linéaire en espace, est mesurée en norme L^2 en espace et en temps et a un ordre plus élevé que si elle était mesurée en norme H^1. Dans un deuxième temps, vu que le but est de gagner en ordre de convergence de l'erreur totale du schéma ainsi qu'en complexité nous étudions un schéma à deux grilles d'ordre deux en temps du problème totalement discrétisé en temps et en espace de Navier-Stokes. Nous présentons les résultats suivants: dans le cas de la résolution du schéma d'ordre un en temps, si h = H^2 = Delta t, alors l'erreur globale de l'algorithme à deux grilles est de l'ordre de h. Dans le cas du schéma d'ordre deux en temps, si h^2 = (Delta t)^2 = H^3, alors l'erreur globale de l'algorithme à deux grilles est de l'ordre de h^2: résultats identiques à ceux de la résolution directe du problème non-linéaire sur une grille fine.

Submitted by Gustavo Gomes (gustavolascasas@gmail.com) on 2013-09-25T12:43:11Z No. of bitstreams: 2 Ensaios em finan??as p??blicas municipais.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2013-09-27T00:07:13Z (GMT) No. of bitstreams: 2 Ensaios em finan??as p??blicas municipais.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Made available in DSpace on 2013-09-27T00:07:13Z (GMT). No. of bitstreams: 2 Ensaios em finan??as p??blicas municipais.pdf: 875614 bytes, checksum: dc145cd22b82eaa33bc4cda649abe175 (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) Previous issue date: 2009 / Funda????o Jo??o Pinheiro / Esta tese busca discutir problemas relacionados ??s finan??as p??blicas municipais no pa??s. Um aprimoramento de nosso federalismo fiscal, com maior descentraliza????o de recursos e implementa????o de regras de transfer??ncias federativas com maiores incentivos pr??-efici??ncia ??? aumentando os incentivos pr??-obten????o de melhores resultados sociais por parte das unidades subfederadas ??? pode se revelar instrumento importante na melhoria de nossas condi????es sociais. Para isto, dividiu-se esta tese em quatro partes distintas. No primeiro cap??tulo, discutem-se os impactos das receitas petrol??feras sobre as finan??as p??blicas municipais. As mudan??as legais ocorridas no pa??s na d??cada de noventa do ??ltimo s??culo - relativas ao setor petrol??fero - levaram a crescente (e concentrada) transfer??ncia de recursos do setor para os estados e munic??pios brasileiros. A forte sensa????o que estes estariam sendo desperdi??ados de alguma forma vem suscitando discuss??es sobre a necessidade de se reformular sua distribui????o. As recentes descobertas de megacampos petrol??feros no pr??-sal do litoral brasileiro somente intensificaram este processo. Buscou-se identificar os efeitos destas transfer??ncias sobre as vari??veis fiscais municipais no pa??s. Detectou-se que n??o ocorreu substitui????o tribut??ria, ou seja, estes recursos n??o diminu??ram o esfor??o arrecadat??rio dos munic??pios. Em compensa????o, tanto os recursos cuja distribui????o ?? bem mais concentrada (referentes aos royalties excedentes) quanto aqueles mais bem-distribu??dos (referentes aos royalties originais) levaram as prefeituras a aumentar seus gastos correntes (piorando sua composi????o do ponto de vista social) e diminuir seus investimentos. O contr??rio parece ocorrer com os recursos cuja distribui????o se d?? de forma intermedi??ria (os royalties referentes ??s participa????es especiais. No segundo cap??tulo, discute-se o impacto das receitas petrol??feras sobre a profici??ncia dos alunos at?? a quarta s??rie prim??ria das escolas p??blicas municipais. As receitas petrol??feras ??? agregadas ou n??o ??? n??o se mostraram estatisticamente significativas na explica????o do desempenho observado pelos alunos da quarta s??rie prim??ria das escolas municipais em portugu??s ou matem??tica. Este resultado, entretanto, deve ser olhado com cautela, uma vez que n??o ?? trivial identificar como (e o tempo necess??rio) estes efeitos seriam gerados. Entretanto, diferentes fontes de receitas municipais impactariam de forma diferenciada as profici??ncias observadas nos testes de portugu??s e matem??tica, explicitando a necessidade de se entender melhor estas diferen??as para se desenhar mecanismo mais eficiente de repasse de recursos constitucionais aos munic??pios. No terceiro cap??tulo, estudam-se os impactos das emancipa????es municipais ocorridas na d??cada de 90 sobre o bem-estar das popula????es locais. Devido ?? Constitui????o Federal de 1988, o n??mero de munic??pios no Brasil multiplicou-se fortemente na d??cada de 90 do ??ltimo s??culo. Mais de mil munic??pios foram criados em todo o pa??s, fazendo seu n??mero ultrapassar a casa dos 5.500. Este processo tem sido interpretado de forma bastante negativa. Baseado em evid??ncias aned??ticas, se pressup??e que os atores pol??ticos locais o utilizaram para se apropriar de maior parcela dos recursos transferidos de outros n??veis governamentais. Entretanto, nenhum esfor??o mais sistem??tico foi realizado buscando calcular, de maneira efetiva, os resultados sociais l??quidos deste processo. ?? isto que se busca fazer aqui, utilizando dados sobre os munic??pios mineiros - cujo n??mero passa de 723 em 1991 para 853 em 2000. Foram detectados impactos positivos relacionados a diversas vari??veis educacionais e de sa??de. Ao mesmo tempo, o contr??rio ocorreu com os indicadores de pobreza e indig??ncia. Este resultado mostra que o movimento observado de emancipa????o municipal talvez tenha sido bastante ben??fico, sinalizando para a exist??ncia de mercados pol??ticos eficientes nestas localidades, o que indicaria a necessidade de se manter uma maior autonomia local relativa a processos de emancipa????o de distritos. Por fim, no quarto cap??tulo, analisam-se os impactos de lei (implementada em Minas Gerais) que buscou aumentar os incentivos pr??-efici??ncia das prefeituras municipais a partir das transfer??ncias federativas. Buscando melhorar as condi????es de vida dos munic??pios mineiros, o governo estadual mineiro instituiu, em 1995, a lei 12.040, conhecida como Lei Robin Hood. Esta permitia que 25% dos recursos de ICMS a serem distribu??dos aos munic??pios mineiros se dessem sobre resultados observ??veis em diversas ??reas tais como sa??de, educa????o, conserva????o ecol??gica, entre outras. Ou seja, esta institu??a, em rela????o a estas transfer??ncias, um contrato de alto poder com os munic??pios relacionados ??s pol??ticas p??blicas implementadas. O estudo destas transfer??ncias (relativas ?? educa????o e sa??de) mostrou resultados d??bios. Resultados positivos relativos ?? educa????o e ?? sa??de parecem ocorrer em todo o estado, mas os incentivos dados poderiam ser bem maiores - faz-se necess??rio um refinamento das regras da partilha destas transfer??ncias. Dada a relativa escassez deste tipo de contrato em transfer??ncias federativas, seja no Brasil, seja no restante do mundo, este resultado aponta a necessidade de utiliza????o de instrumentos de maior poder nas rela????es federativas, buscando incrementar as condi????es de vida locais. / This thesis aims to discuss municipal public finance issues. An improvement of the Brazilian fiscal federalism, with greater resources decentralization and the implementation of high-powered rules for the federative transfers may be an important tool in the improvement of our social conditions. To do so, this thesis was divided into four distinct parts. The first chapter discusses the oil revenues impacts on municipalities??? public finance. The legal changes that occurred in Brazil in the nineties in the oil and gas sector led to increasing royalties transfers to Brazilians states and municipalities. The annedoctical evidence that this transfers are not been used properly - in a way that would increment the local welfare - have originated a important discussion about these distribution rules. This paper tries to identify this revenues impacts over others municipalities??? fiscal variables. It seems that this did not impact the others sources of municipalities revenue. Unhappily, some of the resources (which distribution is either more or less concentrated) led the municipalities to increase their current expenditures and diminishes their investments efforts. At the same time, they are not spending this extra money in a way that would increment the local welfare. On the other hand, the resources which distribution is between these two limits has the opposite effect. The second chapter discusses the impact of oil revenues on the proficiency of fourth grade students of primary public schools. The oil revenues - bundled or not - were not statistically significant in explaining the observed student performance in Portuguese and mathematics. This result, however, must be analyzed with caution, since it is not trivial to identify how (and when) these effects would be generated. However, different sources of municipal revenue would impact differently the students??? proficiency scores, explaining why we need to better understand these differences to design more efficient constitutional transfer mechanisms to the municipalities. In the third chapter, we study the impacts of municipal emancipation occurred in the 90s on the well-being of local populations. More than a thousand of new municipalities were created at the nineties in Brazil, due the new Federal Constitution of 1988. There is anecdotic evidence that this was a pretty harmful process for the Brazilian welfare, but there were no systematic attempt to valuate it properly. This paper tries to do so using data from Minas Gerais municipalities which number has grown from 723 to 853 ones in that decade. The results suggest that this process strongly improved the welfare of the local population. This implies that local political markets are efficient and it should be allowed for any district to emancipate from its former municipalities, if their population wishes to do so. Finally, in the fourth chapter we analyze the impact of law (implemented in Minas Gerais) who sought to increase the incentives pro-efficiency of municipal governments. In order to improve the welfare of its citizens, the state government of Minas Gerais (Brazil) has imposed, at 1995, the state law 12.040, known as Robin Hood law. It stated that 25% of the revenue transferred to the municipalities should be allocated through observable results achieved in education, health, environment among others. In other words, this law established a high power contract between the state government and the municipalities, which is not very usual. This study shows that this law had a significant impact on the municipalities??? education and health. But it???s necessary to redesign these transfers??? rules, in order to improve its power and its results. These results shows that the use of high powered rules in federative transfers could be a strong mechanism in order to improve the population welfare. / Economia e Finan??as

Dans la première moitié de l’époque moderne, période de troubles politiques et religieux ainsi que de découvertes géographiques ouvrant de nouveaux débouchés commerciaux, la question du chapeau et des autres couvre-chefs est abordée sur les plans technique, commerciaux, à la fois dans la capitale, à la Cour, dans le royaume et à l’étranger, esthétiques avec l’évolution des formes et des décors (broderies, panaches, enseignes) mais aussi sociaux (manières et fonctions de leur port). Ce commerce, transformé par le castor et l’obligation sociale du port d’un couvre-chef, dans le contexte particulier du Paris de l’époque, a un impact fort sur l’évolution des fortunes des chapeliers de la ville et sur les garde-robes des Parisiens et des gens de la Cour. Sans vestige archéologique, les informations, éparses, se trouvent par exemple chez les moralisateurs et les auteurs de l’époque, chez des graveurs français tel qu’Abraham Bosse, chez des peintres flamands comme Jan Miense Molenaer, ou dans les archives judiciaires, comme possibles motifs demeurtres. Loin de n’être qu’un accessoire vestimentaire, le couvre-chef à l’époque moderne est un élément essentiel dans la définition de l’humanité d’un individu et de sa sociabilité : c’est par lui qu’il indique son appartenance nationale, son âge, sa fortune, son métier, son rang social ou sa maîtrise des codes de civilité, notamment par rapport à l’institution médiévale du salut. Cette importance du couvre-chef est remise en cause sur les plans politique et religieux par les Protestants mais aussi par la découverte de nouvelles sociétés dont le rapport au vêtement relativise l’approche européenne traditionnelle. / In the first half of the early modern period, time of political and religious troubles, and of great geographical discoveries that opened new trade opportunities, we approached the subject of hat and headdresses history in their technical, commercial (in the capital, the Court, the kingdom and abroad), esthetical (evolutions of forms, embroideries, feathers, hat badges) and social ways (manners and signification of wearing them). In the peculiar Parisian context of this period, this trade, changed by the apparition of beaver and the social obligation to have everybody’s head covered, has a deep impact not only on the evolution of the Parisian hatters’ wealth but also on Parisians’ and Courtiers’ wardrobes themselves. Without headdresses preserved, details about them are scattered in documentary sources: for example, we can find them in the writings of authors and moralizing people, in engravings of French people like Abraham Bosse, in works of Flemish painters like Jan Miense Molenaer, but also in criminal archives where they can be sometimes even motives of murder! Far from just being clothing accessories, headdresses in the early modern period are essential to socialize and characterize human beings: through them, we can grasp national identity, age, wealth, profession, social status and knowledge of civility rules (especially to raisesomebody’s cap to someone, a tradition established from medieval times). Also, at that time, their importance is reconsidered because of the challenge by the Protestants about their social significance and by the discovery of new societies with other relation to clothes, which put the traditional and European approach into perspective.