Subvenções e Assistências Governamentais compreendem uma contribuição econômica constituída por fundos públicos. A norma contábil as define como uma contribuição econômica pecuniária, que não se restringe somente à entrega de dinheiro, mas também de ativo que é outros tipo de incentivo, a exemplo da entrega de um ativo operacional (terreno, máquina e equipamentos), empréstimos com taxas de juros subsidiadas, incentivos fiscais federais, estaduais e municipais, financiamento para projetos e suas etapas de pesquisa, fundos de desenvolvimento regionais, dentre outros. Neste contexto, o presente estudo objetivou descrever as características que classificam as empresas que se beneficiam de tais incentivos . O escopo do estudo é descritivo, com uso de variáveis quantitativas e qualitativas, tomando como referência o estudo de Rezende (2015). Foi realizada uma análise documental a partir dos dados das empresas listadas no índice IBRX-100 da BM&FBovespa. Foram analisadas 791 notas explicativas correspondentes a 113 empresas entre os períodos de 2008 a 2014. As notas foram coletadas a partir dos sites da CVM e BM&FBovespa e para a realização das análises estatísticas dos dados utilizou-se a técnica de regressão logística, por meio do software Stata. Foi possível identificar que 48 empresas, correspondente a 43% da amostra, se beneficiaram de algum programa de incentivo do governo. Assim, quantificou-se R$ 30 bilhões de reais oferecidos pelos governos em subvenções ou assistências governamentais, no período estudado, com destaque para os setores de energia elétrica, consumo cíclico, comércio, construção e engenharia, e metalúrgica. Estes setores econômicos foram os mais incentivados e os Estados de São Paulo, Rio de Janeiro e Minas Gerais contendo a maior concentração de empresas subsidiadas. Os resultados estatísticos apontam que as empresas mais lucrativas recebem mais subvenções e tem mais oportunidades de se beneficiar quando comparadas com empresas menos lucrativas. As variáveis tamanho da empresa e adoção das IFRS se mostraram igualmente significativas, sendo que a transição às normas internacionais aumentou o nível de divulgação das informações referentes às subvenções e às assistências governamentais recebidas, por estas empresas. Também se mostraram estatisticamente significativos o fato das empresas serem auditadas por grandes firmas de auditoria e o controle acionário ser privado. Estatisticamente, o fato da companhia apresentar contingências fiscais classificadas como prováveis e possíveis diminuem as oportunidades para a empresa poder se beneficiar de subvenções. O fato das empresas captarem recursos do BNDES foi estatisticamente significativo; cabe ressaltar que este tipo de financiamento já representa por se uma forma de subvenção. No entanto, a idade da empresa, o nível de governança corporativa e o custo de capital de terceiros, não apresentaram resultados estatisticamente significantes. Estes resultados coincidem com algumas das características já identificadas por Rezende (2015), quem analisou mais detalhadamente o impacto dos incentivos fiscais sobre os retornos, políticas de investimento e decisões de financiamento das empresas. Assim, pode-se concluir que as características destas empresas representam variáveis relevantes para avaliar a probabilidade de determinada empresa usufruir ou não subvenções ou incentivos fiscais / Governmental Grants subsidies are an economic contribution offered with public funds, the accounting standard defines them as a financial economic contribution that is not restricted to be the delivery only in cash but also with assets as other kind or incentives, as an example, a Public institution can donate a fixed asset (land , machinery and equipment) , or give loans with lower interest rates than the market, it can be offer tax holidays, finance projects in early stages of research and development, and it can institutionalize regional development funds, among others. In this context, this study aimed to identify the characteristics that classify companies that benefit from these resources. The scope of the study is descriptive with help of quantitative and qualitative variables with reference to the study of Rezende (2015). A survey data analysis was conducted with financial data of companies listed on IBRX-100 BM & FBovespa index . 791 financial notes corresponding to 113 companies in the years 2008 to 2014 were reviewed. They were collected from the websites of CVM and BM&FBovespa and for the statistical analysis a logistic regression using Stata software was applied. It was possible to identify that 48 companies corresponding to 43% of the sample were benefited quantifying around R$30 billion offered as government assistance during the study period for the sample. The emphasis is given to electrical energy, metallurgic, trade, construction and engineering, and metal as the most encouraged economic sectors, and the states of São Paulo, Rio de Janeiro and Minas Gerais with the highest concentration of subsidized companies. Statistical results also show that most profitable companies receive grants and have more opportunities to benefit from it compared to less profitable companies. Also, the size of the company and the variable IFRS were equally significant, what seems to encourage that the transition to international standards increased disclosure of information relating to subsidies and government assistance by these companies. It was also statistically significant that companies be audited by large firms. Statistically, the fact that the company present tax contingencies classified as probable and possible decrease opportunities for the company to benefit from this public funds. And it was statistically significant that companies capture BNDES funds, resources that already represents a form of subsidy. These results coincide with some of the features already identified by Rezende (2015) were the author analyzed in detail the impact of tax incentives on returns, investment policies and business financing decisions. By this, we can conclude that statistically significant features may indicate an impact on the likelihood of companies to use subsidies or incentives from the government

This thesis is composed by three independent essays in economics of education, which aim to assess the impact of different public policies in Brazil. The first chapter studies the effects of a government scholarship program for low-income college students, the Prouni. Propensity score matching based on observable student characteristics and a proxy for previous student performance is used to deal with selection effects. The results are robust across different specifications, and suggest that students who received a scholarship perform better and take less time to reach their final year of college than comparable students. The estimated effects are higher among students with full scholarships than for students with partial scholarships, indicating that the amount of aid received matters. Results also indicate that full scholarship recipients also have a lower probability of working while in college. The second chapter provides evidence on a large-scale pay for performance program in the state of São Paulo, which awarded group bonuses to school teachers and staff conditional on improvements in student performance. Results using a difference-in-differences and triple-differences framework show that the program had overall positive effects on student performance, although improvements vary across grades and subjects. Although it could be expected that free-riding effects increase with the number of teachers in schools, thereby limiting the impact of the program, this effect seems to be modest. Results also show that initially low-performing schools improved much more than the average. The third chapter analyzes whether the provision of information on school quality affects students\' school choices. More specifically, it explores whether the publication of grades obtained at a standardized high school test (the Enem) resulted in changes in enrollments in high- and low-performing schools. A sharp regression discontinuity design is used, taking advantage of the fact that an exogenous rule determined that only schools with a minimum number of test-takers would have their results published. The results show that the disclosure of school grades did not significantly affect enrollment decisions, in neither private nor public schools. The findings remain unchanged when controlling for the degree of competition faced by schools or their socio-economic environment. / Esta tese é composta por três ensaios independentes em economia da educação, que têm como objetivo avaliar o impacto de diferentes políticas públicas no Brasil. O primeiro capítulo estuda os efeitos do Prouni, um programa que oferece bolsas para estudantes de baixa renda no ensino superior. A metodologia usada para lidar com efeitos de seleção é a de propensity score matching, com base em características observáveis dos alunos e uma proxy para desempenho inicial. Os resultados, que são robustos a diferentes especificações, mostram que os bolsistas têm melhor desempenho e levam menos tempo para chegar ao último ano de faculdade do que alunos comparáveis. Os efeitos estimados são maiores para bolsistas integrais do que para bolsistas parciais, sugerindo que o valor da bolsa é relevante. Os resultados também indicam que os bolsistas integrais têm probabilidade menor de trabalhar durante a faculdade. O segundo capítulo apresenta evidências empíricas relativas ao efeito do programa de incentivos para professores do Estado de São Paulo, no qual foram distribuídos bônus de grupo para professores e funcionários em função da melhora do desempenho dos alunos. Neste capítulo é usado o método de diferenças em diferenças e de diferenças triplas. Os resultados sugerem que o programa teve efeitos positivos sobre o desempenho dos alunos, no entanto, os efeitos encontrados variam entre séries e matérias. Embora poderia esperar-se que em escolas com um maior número de professores efeitos de free-riding sejam mais fortes e limitem o efeito da política, este efeito não parece ser importante. O estudo mostra também que escolas com desempenho inicialmente baixo apresentaram melhoras mais importantes do que a média. O terceiro capítulo analisa se a divulgação de informações sobre a qualidade das escolas afeta as escolhas dos alunos. Mais especificamente, procura-se saber se a divulgação das notas obtidas no Enem (Exame Nacional do Ensino Médio) afetou o volume de matrículas em escolas com alto e baixo desempenho. A metodologia usada é a de regressão descontínua, com base em uma regra exógena que determinou que somente as escolas com um número mínimo de alunos que fizeram a prova teriam seus resultados divulgados. Os resultados indicam que a divulgação de notas a nível de escolas não teve impacto significativo sobre as decisões de matrícula, tanto no caso de escolas privadas como públicas. Os resultados se mantêm quando é levado em consideração o grau de concorrência enfrentado pelas escolas, ou o seu ambiente socioeconômico.

Esse trabalho tem como objetivo investigar a existência de heterogeneidade no ganho de qualidade informacional com a adoção de IFRS. A adoção de IFRS está geralmente associada com um aumento de qualidade das demonstrações contábeis. Entretanto, as empresas dentro de um mesmo país provavelmente possuem diferentes incentivos econômicos em relação à divulgação da informação. Nesse sentido, tratar as empresas de forma homogênea, sem considerar os incentivos econômicos atrelados, poderia contaminar a investigação da qualidade informacional. É analisado o caso do Brasil, um país classificado como code-law, cuja legislação fiscal induzia a prática contábil e cuja adoção de IFRS foi mandatória. Em primeiro lugar, as empresas brasileiras listadas na BOVESPA foram separadas em dois grupos, a saber: as empresas que emitiram ADR até a adoção de IFRS e as empresas que não emitiram ADR até a adoção de IFRS. Em seguida, esse segundo grupo de empresas foi agrupado, por meio de uma análise de conglomerados, em dois diferentes subgrupos em função de incentivos econômicos em comum. Com base nos grupos identificados, é testada a qualidade da informação contábil para cada grupo antes e após a adoção de IFRS. Esse trabalho utiliza o reconhecimento tempestivo dos eventos econômicos, a value relevance do lucro contábil e o gerenciamento de resultados como proxies para verificar a qualidade da informação contábil. Os resultados encontrados sugerem que um determinado conjunto de empresas obteve, de fato, um incremento de qualidade da informação contábil divulgada após adoção do padrão IFRS no Brasil. Esse grupo de empresas teria incentivos suficientes para deixar para trás a conformidade contábil-fiscal e apresentar uma qualidade superior no seu conjunto de informações contábeis divulgadas. Além disso, foi verificado um segundo grupo de empresas com qualidade da informação contábil antes e após 2008. Em contrapartida, foi identificado um terceiro conjunto de empresas que não apresentou qualidade da informação contábil seja antes ou após 2008. Esses resultados corroboram o pressuposto de que os incentivos no nível das empresas possuem um papel relevante na qualidade das demonstrações contábeis. Isso não implica afirmar que as normas contábeis não importam, mas de que existem outros direcionadores que moldam a qualidade das demonstrações contábeis e que as normas contábeis deveriam ser vistas como um desses direcionadores. / This work aims to investigate the existence of heterogeneity in the quality of accouting information after the adoption of IFRS. The adoption of IFRS is generally associated with an increased quality of the financial statements. However, companies within the same country probably have different economic incentives regarding the disclosure of information. Accordingly, treat companies evenly, without considering the linked economic incentives, could contaminate the identification of information quality after the adoption of IFRS. It examined the case of Brazil, a country classified as code-law, whose tax laws induced the accounting practice and whose adoption of IFRS is mandatory. First, Brazilian companies listed on the BOVESPA were separated into two groups, namely: companies issuing ADRs to the adoption of IFRS and the companies that have not issued ADR to the adoption of IFRS. Then, this second group of companies were grouped by means of a cluster analysis in two different subgroups based on economic incentives in common. Then, based on the identified groups, the accounting quality information is tested for each group before and after the adoption of IFRS. This work uses the timely recognition of economic events, value relevance of net income and earnings management as proxies for the quality of accounting information. The results suggest that a particular group of companies obtained, in fact, an increase of accounting information quality after adoption of the IFRS in Brazil. This group of companies would have sufficient incentives to leave behind the accounting and tax compliance and provide superior quality to your set of accounting information disclosed. In addition, a second group of companies with quality of accounting information was checked before and after 2008. In contrast, a third group of companies has been identified that did not show quality of accounting information either before or after 2008. These results support the assumption that incentives at the level of companies have an important role in the quality of financial statements. This does not imply stating that accounting standards do not matter, but that there are other drivers that shape the quality of financial statements and accounting standards should be seen as one of those drivers.

Uma das perspectivas pioneiras na explicação do fenômeno franchising é a de que esse formato organizacional proporciona crescimento rápido de redes de unidades de negócio. No entanto, poucos trabalhos empíricos discutem os determinantes do crescimento de redes de franquia. Diferenças entre os setores da indústria e entre as características das redes estão relacionadas a fatores de influência distintos, os quais carecem de investigação. Neste trabalho, 376 redes associadas à Associação Brasileira de Franchising (ABF) foram analisadas para verificar alguns dos determinantes do crescimento do número de unidades na rede. Evitando taxonomias arbitrárias, o estudo segrega as redes em grupos de comportamento estratégico. Tal comportamento deriva diretamente da especificidade de ativos desenvolvidos ao longo do ciclo de vida das redes (efeito path dependence). Testou-se em seguida se o crescimento é afetado pela perspectiva de risco moral de franqueados e pela variação nos incentivos estabelecidos pela rede. Os resultados apontam para efeitos benéficos da reputação e experiência de redes maduras em sua relação com franqueados. Além disso, são obtidos alguns novos insights sobre a relação de redes de franquia com o setor de shopping centers e a presença cada vez maior de redes de franquia em mercados emergentes no cenário brasileiro. / A traditional claim about franchising phenomenon is that this arrangement provides faster networks growing. However, few studies investigate the determinants of growth of franchised chains. Distinctions between both industries and franchise chains issues are related to different influencing factors, which needs further research. In this study, 376 networks associated with the Brazilian Franchising Association (ABF) were analyzed in order to identify some of the determinants of chain size growth (the number of chain\'s outlets). While it avoids arbitrary taxonomies, the study secretes sample chains into strategic behavior groups. Such a behavior derives directly from the assets specificity developed during the life-cycle of franchised chains in the sample (path dependence effect). Tests were applied checking whether growth is affected by the prospect of franchisees moral hazard, as to the variation in the incentives mechanisms established by franchisors. The results suggest beneficial effects of both reputation and experience in mature chains related associated franchisees. Additionally, the study provides some new insights into the franchise and shopping malls industry interaction, and the increasing presence of franchise networks in emerging markets in the Brazilian scene.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-19T17:43:24Z No. of bitstreams: 1 FABIANE PADILHA DA SILVA_.pdf: 2546516 bytes, checksum: 0abe70b9e110c737b88a9a25908d408a (MD5) / Made available in DSpace on 2015-10-19T17:43:24Z (GMT). No. of bitstreams: 1 FABIANE PADILHA DA SILVA_.pdf: 2546516 bytes, checksum: 0abe70b9e110c737b88a9a25908d408a (MD5) Previous issue date: 2015-08-21 / Nenhuma / Esta dissertação objetiva identificar quais são os benefícios colaterais resultantes da Lei do Bem na atividade inovativa percebidos por empresas selecionadas no RS no período de 2006 a 2012. A Lei 11.196 de 21 de novembro de 2005, ou Lei do Bem, é um mecanismo que busca promover a atividade inovativa nas empresas através da concessão de incentivos fiscais, que são considerados como benefícios fiscais. O Rio Grande do Sul ocupa o segundo lugar no país na utilização desses incentivos fiscais, como informa o Ministério da Ciência, Tecnologia e Inovação (MCTI) no período de 2006 a 2012 no Relatório de Utilização dos Incentivos Fiscais da Lei do Bem (RAUIF). Esse mostrou-se o motivo inicial que fez com que empresas gaúchas fossem pesquisadas. Para isso foi necessário, à luz da Teoria Evolucionária, buscar referências em autores da linha neo-schumpeteriana e também outros estudiosos. Como temas de relevância para responder à problemática foram buscados aqueles relacionados à inovação e incentivos fiscais à inovação. Quanto à inovação, além da conceituação específica, consideraram-se os motivos para inovar, como inovar através do uso do conhecimento, habilidades e aprendizado e os riscos inerentes ao processo inovativo. No que tange aos incentivos fiscais à inovação, buscou-se avaliar o cenário internacional e as políticas de ciência, tecnologia e inovação (CT&I) para tornar mais adequada a análise quanto ao tema central. Optou-se pela realização de uma pesquisa de campo com o uso de estudo de casos múltiplos. Foram feitas entrevistas com roteiro pré-definido em seis empresas que possuem suas sedes no RS. Os respondentes estavam diretamente envolvidos com a pesquisa e desenvolvimento (P&D) e inovação, fazendo parte do setor contábil/financeiro, planejamento e engenharia. O estudo identificou quatro benefícios colaterais além daqueles presumíveis em um incentivo fiscal: Adoção de controles, confiança derivada das rotinas, organização facilitadora e experiência reconhecida dos profissionais envolvidos nos projetos de pesquisa e desenvolvimento para inovação. Assim, respondendo à pergunta apresentada no título desse trabalho: ‘Lei do Bem: É possível ir além dos benefícios fiscais?’, responde-se: sim. E, ao longo da dissertação esses benefícios serão identificados. / This dissertation aims to identify what are the side benefits of the Lei do Bem in innovative activity perceived by companies selected in the RS from 2006 to 2012. Law 11.196 of november 21, 2005, or the Lei do Bem, is a mechanism that seeks promote innovative activity in companies by granting tax incentives, which are considered as tax benefits. The Rio Grande do Sul ranks second in the country in the use of these tax incentives, as reported by the Ministry of Science, Technology and Innovation (MCTI) in the 2006-2012 period in the Usage Report of Tax Incentives of the Good Law (RAUIF). This proved to be the initial reason that made local companies were surveyed. This required, in the light of Evolutionary Theory, check references on authors of neo-Schumpeterian line and also other scholars. How important issues to address the problem were sought those related to innovation and tax incentives for innovation. As for innovation, beyond the specific concept, they considered the reasons to innovate, how to innovate through the use of knowledge, skills and learning and the risks inherent in the innovation process. With regard to tax incentives for innovation, we sought to assess the international scene and science, technology and innovation (ST & I) policies to make it suitable for analysis as the central theme. It was decided to carry out a field survey using multiple case study. Interviews were conducted with pre-defined script in six companies that have their headquarters in RS. Respondents were directly involved with the research and development (R & D) and innovation as part of the accounting / finance, planning and engineering. The study identified four side benefits beyond those alleged in a tax break: Adoption of controls, confidence derived from routines , facilitating organization and recognized expertise of professionals involved in research and development projects for innovation. Thus, answering the question posed in the title of this work: ' Lei do Bem: Is it possible to go beyond the tax relief', he replied: yes. And along this dissertation these benefits will be identified.

Com a sinalização do Governo Federal do Brasil em suspender a Lei do Bem, em meio a uma grande crise econômica sendo formada, o presente trabalho busca avaliar qual seria o impacto da suspensão dos incentivos fiscais previstos nesta lei, analisando seus resultados de 2006 a 2014. A motivação em escrever sobre o tema se justifica pela apreensão de grande parte da indústria nacional nos possíveis impactos negativos que a suspensão pode trazer ao Brasil. A técnica utilizada é pesquisa documental e como destaque entre outros, foram utilizados como base de dados relatórios do Ministério da Ciência, Tecnologia, Inovação e Comunicação e do Instituto Brasileiro de Geografia e Estatística. Identificou-se que os resultados da Lei do Bem não são os mais impactantes sob o aspecto de políticas de incentivos a indústria no Brasil. Apesar disso, a conclusão baseada em teorias e aspectos históricos, a sua suspensão não é recomendável como medida de combate a crise. / Considering the Federal Government intent to suspend the Lei do Bem, in the middle of a formation of a economic crisis, this paper aims to evaluate the impact of the taxes incentives suspension provided by this Federal Law, studying its results from 2006 to 2014. The authors motivation to write about this subject is justified by the Nation Industry sectors fear about the negative impact that this suspension could bring to Brazil. It was made a documental research and it was mainly used as data reports from the Science, Technology, Innovation a and Communication Ministry and from Brazilian Institute of Geography and Statistics. It was identified that the results of the Lei do Bem are not the significant by the Brazilian industry incentives view. Therefore, the conclusion, based on theories and historical aspects, the Lei do Bem suspension is not recommended as policy to stop the crisis.

The private sector in developing countries plays a key role in job-creation and is central to economic development and poverty alleviation. Governments around the world use various policies and regulations targeting firms in an attempt to foster growth. This dissertation focuses on the interplay between government policies, firm behavior, and labor markets in India. In Chapter 1, I study the impact of a location-based tax incentive scheme in India. Location-based policies that target particular geographic regions are widely used by governments, but there have been few rigorous evaluations of their causal impacts especially in the context of developing countries. Using aggregated and firm-level panel data, I find large increases in employment, total output, fixed capital, and the number of firms as a result of the program. These increases are due to both the growth of existing firms as well as the entry of new firms. There is supporting evidence that the new firms entering the treated regions are larger and more productive. I find no evidence for relocation of firms or spillovers in industrial activity between treatment and control areas. Finally, using data from household surveys, I show that wages of workers rise but find no changes in housing rents or migration across the treated and control regions. My results therefore suggest that the policy increased welfare, and I also conclude that the policy was cost-effective. This provides support for place-based policies to correct for regional economic disparities, especially in settings with low labor mobility. In the next chapter, I focus on the effects of a place-based policy on informal firms. The informal sector in India is a major component of economic activity covering more than 80% of the workforce. More often than not, the informal sector is beyond the ambit of tax authorities, hurting public finances in India. In Chapter 2, I study the impact of the federally financed location-based tax incentive scheme (studied in Chapter 1) on informal firms in India. Using a difference-in-differences approach with bordering districts, neighboring states, and major states as control groups, I find no evidence for increases in employment, total output, gross value added, and registration status for informal firms on average. However, separating informal firms into those that do not hire regular workers (Own Account Manufacturing Enterprises) and those that hire workers (Non-directory manufacturing enterprises/Directory Manufacturing Enterprises) reveals heterogeneous effects. I find that the policy change led to a higher likelihood of registration by NDME/DMEs but no effect on OAMEs. The policy change did not impact the size of these different kinds of firms. This chapter provides suggestive evidence that tax-exemption schemes can be a useful policy tool to incentivize informal firms to register. In Chapter 3, I revisit the contentious labor laws in India and their effects on hiring decisions of firms faced with demand shocks. Labor regulations in India differ by states and apply differently across types of laborers. The most restrictive laws make it harder to fire permanent workers for firms. However, these laws do not apply to workers hired through contractors (contract workers). Using firm-level data from India, I find that compared to firms in flexible labor regulations, those in more restrictive labor regimes hire more contract workers as a response to transitory local demand shocks. I find no differential response in hiring of permanent workers by firms faced with these shocks. This suggests that firms circumvent labor laws by hiring workers indirectly through contractors in the face of economic fluctuations.

A presente pesquisa trata do estudo de cenários regionais de drenagem urbana das principais sub-bacias pertencentes à área urbana de São Carlos/SP e da aplicação de incentivos ambientais em escala de lote. As projeções temporais realizadas dizem respeito às mudanças do uso e ocupação do solo para os anos de 2025, 2050, 2075 e 2100. Os cenários de uso e ocupação do solo têm como base os estudos referentes ao Millennium Ecosystem Assessment (Global Orchestration, Order from Strength, Adapting Mosaic e TechnoGarden) e sua adequação na escala local, para macrodrenagem urbana, proposta por Mendiondo (2005). Os eventos pluviométricos utilizados nas simulações dos cenários, por sua vez, foram selecionados em função das condições de umidade antecedente. Para os cenários propostos, foram avaliadas variações dos regimes hidrológico e hidráulico através de curvas de permanência em alguns pontos ao longo da parte de montante da sub-bacia do Monjolinho. Ainda, em escala de lote, é proposta uma metodologia de incentivos ambientais com base no armazenamento potencial de água no lote e na vazão máxima instantânea, para cada cenário estudado. A metodologia proposta de incentivo ambiental revela-se de simples aplicação por parte de órgãos públicos e de rápida obtenção dos resultados. Embora os cenários propostos sejam fictícios, os custos estimados (R$/\'M POT.2\') são aplicáveis para condições atuais. / This research discussed the study of regional scenarios of urban drainage of the main sub-basins belonging to the urban area of San Carlos/SP and the application of environmental incentives in lot scale. The projections of time made are related to changes of use and occupation of land for the years of 2025, 2050, 2075 and 2100. The scenarios of use and occupation of land are based on the studies concerning the Millennium Ecosystem Assessment (Global Orchestration, Order from Strength, Adapting Mosaic and TechnoGarden) and its appropriateness in the local scale, to urban macrodrainage, proposed by Mendiondo (2005). The rainfall events used in the simulations of scenarios were selected for the conditions of background humidity. For the proposed scenarios have been evaluated changes in the hydrological and hydraulic systems through remain curves in some points along the top part of sub-basin of Monjolinho. Still, in scale of lot, is proposed a methodology for environmental incentives based on the potential for water storage in the lot and the maximum instantaneous flow for each scenario studied. The proposed methodology of environmental incentive appears to be the simple application by public agencies and quickly get the results. Although the proposed scenarios are fictitious, the estimated costs (R$/\'M POT.2\') are applicable to current conditions.

Drugs for treating rare diseases had been neglected by the pharmaceutical industry for a long time, due to the complex and costly drug R&D process as well as a small unprofitable market. Since its introduction in 1983, the Orphan Drug Act (ODA) has sought to prompt the innovation of drugs for minority diseases by reducing the regulatory and economic barriers. The incentives of the ODA have been effected through market protection, tax credit, fee waiver and grants to increase the accessibility of orphan products for the public. The number of orphan drugs available in the market has risen sharply from just ten in the decade before 1983 to over 400 since 1983. This increase implies a substantial improvement of the healthcare of patients suffering rare diseases and a success of the orphan drug legislation with the aim to motivate the development and manufacture of products that have low commercial potentials. Although it is evident that the ODA has successfully stimulated drug companies to develop numerous orphan products, treatments are very expensive. The sales of blockbuster orphan drugs have provided drug companies with unusually highprofit margins and limited patient access to treatments. The dilemma presented by the ODA reflects many of the issues currently faced by policymakers. In this thesis, we have analyzed the long-term evolution of the biopharmaceutical industry. In particular, we have examined drug discovery in the period of random screening, rational design and network collaboration, and explored the influence of the ODA. We have taken the theory of the sectoral system of innovation, and combined it with the complex adaptive model of innovation, and found that the complex version of that theory is capable of explaining the comprehensive drug innovation system. A Multi-agent Based Model has been introduced to identify and analyze the dynamics of bio-pharmaceutical innovation. The model has explored the roles of the main players in the sector and the influence of their relationships embedded in the process of orphan drug innovation. Through this model, we have investigated the mechanisms of how the incentives stimulate orphan drug innovation during the period from 1983- 2012. Moreover, the model has been applied to solve the dilemma of the ODA through analyzing how to achieve the best trade-off between orphan drug developments. Drawing upon the results of the simulation, we provide a sound basis for adjusting the ODA incentives to strikes an appropriate balance between stimulating orphan drug innovation and providing benefits to society, propose some resolutions to the ODA, while also to motivate orphan drug development in a financial way. The Advice for other countries planning to enact the orphan drug legislation and directions for further research suggested by this model have been put forward.

This diploma thesis deals with investment incentives and their effect on the economy of Ireland in historical and contemporary context. The introduction focuses on the general issue of foreign direct investment and investment incentives. After the summary of geographic and socioeconomic characteristics of the state the work describes an economic development of Ireland from 17 century to the present, especially the important historical events and their influence on the Irish economy. In the main part of this thesis, which is focused on the Irish investment incentives, are listed the general factors of the Irish economy in the form of so-called comparative advantages (high mobility and high skills of workforce, low labor costs) including specific benefits for U.S. investors (culture similarity, no language barrier, favorable geographic location, quality infrastructure) and economic and political measures in the field of direct investment, that Ireland has implemented to attract foreign investors (building of modern telecommunications infrastructure, the international experience of workforce and the establishing of organizations to promote foreign direct investment). Next the work analyses development of investment incentives from the beginning of their application in the 70th of the 20th century through the industrial "boom" in the 90th of the 20th century to the present, focusing on those of them that were key for the development of the Irish economy (taxes on income, efficient infrastructure, a flexible labor market, etc.). Consequently, there is a given forecast of Ireland in the coming years. There is evaluated the impact of investment incentives on the development of the Irish economy and outlined the direction in which the incentives in Ireland will take in the near future.