nÃo hà / Na intenÃÃo de fomentar o setor de rochas ornamentais no CearÃ, a SEFAZ-CE instituiu o regime de substituiÃÃo tributÃria para este segmento. Os objetivos da nova polÃtica tributÃria visaram estabelecer um regime de tributaÃÃo operacional e simplificado, propiciar maior competitividade no mercado nacional, neutralizar a concorrÃncia desleal entre os contribuintes do Estado e desenvolver o parque industrial do setor. Para verificar o impacto desta nova polÃtica tributÃria na arrecadaÃÃo do setor, aplicou-se a metodologia economÃtrica do estimador de diferenÃa em diferenÃas em uma base de dados dos anos de 2003 a 2013 de contribuintes do Estado do Cearà e considerou-se o Decreto n 30.256/2010 como evento base para uma comparaÃÃo entre o antes e o depois. Em termos gerais, houve crescimento de arrecadaÃÃo para os contribuintes do setor no regime de recolhimento EPP e MICROEMPRESA, e nÃo foi possÃvel concluir se houve impacto na arrecadaÃÃo para os contribuintes do regime de recolhimento NORMAL. / With the intention of encouraging the sector of ornamental rocks in CearÃ, SEFAZCE established the tax substitution system for this segment. The intention of the new tax policy aimed to establish an operational and simplified tax regime, provide greater competitiveness in the domestic market, neutralize unfair competition between state taxpayers and develop the industrial park industry. To check the impact of this new tax policy in the sector's revenues, applied econometric methodology of the difference estimator in differences in a database the years 2003-2013 of the State of Cearà taxpayers and considered the Decree 30.256/2010 for an event based on comparison between before and after. Overall, there was revenue growth for industry taxpayers in the payment scheme EPP and MICROEMPRESA, and it was not possible to conclude whether there was an impact on revenue for taxpayers NORMAL payment scheme.

O presente trabalho teve como objetivo principal a avaliação do eventual comportamento sazonal dos volumes e preços praticados na floricultura paulista. Para tal, houve a necessidade de seleção dos produtos e entrepostos a serem trabalhados. Os produtos escolhidos foram: rosa, crisântemo e violeta. Dados referentes à década de 90 foram levantados em entrepostos de comercialização selecionados no Estado de São Paulo: CEAGESP-SP (Companhia de Entrepostos e Armazéns Gerais de São Paulo), Veiling Holambra (cooperativa que comercializa produto de produtores via leilão eletrônico) e a CEASA-Campinas (Central de Abastecimento S.A de Campinas). Além desse objetivo principal, realizou-se a identificação dos períodos sazonais existentes, a identificação das características do comportamento sazonal de volumes e preços e a comparação das características de mercado das principais flores e plantas ornamentais comercializadas nos entrepostos selecionados no Estado de São Paulo. Os resultados do trabalho apontaram períodos diferentes para o volume de rosa, crisântemos e violetas. Por outro lado, para cada tipo de flor, observou-se maiores semelhanças para o período de preços praticados nestes entrepostos. Por exemplo, o período 12 foi encontrado para os preços praticados para rosas nos três entrepostos, isto é, existem picos de preços de 12 em 12 meses em cada um deles. Observou-se também grandes ligações entre as datas festivas e os períodos encontrados, tanto para volumes quanto para preços. Portanto, tal como para a maior parte dos produtos agrícolas, informações a respeito do período sazonal também são de extrema importância ao sistema de comercialização de flores e plantas ornamentais. Tanto produtores como consumidores podem se beneficiar a partir do conhecimento do comportamento mais sistemático que seus produtos de interesse revelam. Conhecendo os picos sazonais de comercialização, o produtor pode organizar sua produção de tal forma que novas oportunidades de negócios sejam configuradas a partir de uma melhor e maior distribuição de picos ao longo do ano. Com um maior número de picos de comercialização durante o ano, a receita anual, além de incrementada, será melhor distribuída ao longo do período. / This dissertation has the main objective to evaluate an eventual seasonal behavior of volumes and price series at floriculture in the state of São Paulo, Brazil. For this reason, a selection of products and trade centers was necessary. The chosen products were: rose, chrysanthemum and violet. Data refering to the decade of 1990 were got from the trade centers selected in the state of São Paulo: CEAGESP-SP -‘ Companhia de Entrepostos e Armazéns Gerais de São Paulo’ - , Veiling Holambra - a cooperative which trades directly from producers through eletronic auction - and CEASA-Campinas - a permanent market of flowers in Campinas. Apart from this principal aim, the identification and characterization of the seasonal period of volumes and prices, and the comparison of market characteristics of main flowers and ornamnetal plants traded in the selected facilities in the state of São Paulo were made. The results of the research pointed distinct periods for the volumes and presented similarity for the price periods. For example, the period of 12 months was found to the price of rose in every trade center. Moreover, it was observed that there are links between comercialdates and the found periods for volumes and prices. Therefore, like for the most agricultural products, it is believed that information about seasonal periods is extremelly important for the trade system of each product. With this knowledge, both, producers and consumers, can benefit themselves. Knowing the seasonal periods, producers can organize their production to make it meet consumers’ demand; consequently, they can create more peaks during the whole year. Increasing the trade peaks, the anual revenue also increases being better distributed during the period.

O presente trabalho teve como objetivo principal a avaliação do eventual comportamento sazonal dos volumes e preços praticados na floricultura paulista. Para tal, houve a necessidade de seleção dos produtos e entrepostos a serem trabalhados. Os produtos escolhidos foram: rosa, crisântemo e violeta. Dados referentes à década de 90 foram levantados em entrepostos de comercialização selecionados no Estado de São Paulo: CEAGESP-SP (Companhia de Entrepostos e Armazéns Gerais de São Paulo), Veiling Holambra (cooperativa que comercializa produto de produtores via leilão eletrônico) e a CEASA-Campinas (Central de Abastecimento S.A de Campinas). Além desse objetivo principal, realizou-se a identificação dos períodos sazonais existentes, a identificação das características do comportamento sazonal de volumes e preços e a comparação das características de mercado das principais flores e plantas ornamentais comercializadas nos entrepostos selecionados no Estado de São Paulo. Os resultados do trabalho apontaram períodos diferentes para o volume de rosa, crisântemos e violetas. Por outro lado, para cada tipo de flor, observou-se maiores semelhanças para o período de preços praticados nestes entrepostos. Por exemplo, o período 12 foi encontrado para os preços praticados para rosas nos três entrepostos, isto é, existem picos de preços de 12 em 12 meses em cada um deles. Observou-se também grandes ligações entre as datas festivas e os períodos encontrados, tanto para volumes quanto para preços. Portanto, tal como para a maior parte dos produtos agrícolas, informações a respeito do período sazonal também são de extrema importância ao sistema de comercialização de flores e plantas ornamentais. Tanto produtores como consumidores podem se beneficiar a partir do conhecimento do comportamento mais sistemático que seus produtos de interesse revelam. Conhecendo os picos sazonais de comercialização, o produtor pode organizar sua produção de tal forma que novas oportunidades de negócios sejam configuradas a partir de uma melhor e maior distribuição de picos ao longo do ano. Com um maior número de picos de comercialização durante o ano, a receita anual, além de incrementada, será melhor distribuída ao longo do período. / This dissertation has the main objective to evaluate an eventual seasonal behavior of volumes and price series at floriculture in the state of São Paulo, Brazil. For this reason, a selection of products and trade centers was necessary. The chosen products were: rose, chrysanthemum and violet. Data refering to the decade of 1990 were got from the trade centers selected in the state of São Paulo: CEAGESP-SP -‘ Companhia de Entrepostos e Armazéns Gerais de São Paulo’ - , Veiling Holambra - a cooperative which trades directly from producers through eletronic auction - and CEASA-Campinas - a permanent market of flowers in Campinas. Apart from this principal aim, the identification and characterization of the seasonal period of volumes and prices, and the comparison of market characteristics of main flowers and ornamnetal plants traded in the selected facilities in the state of São Paulo were made. The results of the research pointed distinct periods for the volumes and presented similarity for the price periods. For example, the period of 12 months was found to the price of rose in every trade center. Moreover, it was observed that there are links between comercialdates and the found periods for volumes and prices. Therefore, like for the most agricultural products, it is believed that information about seasonal periods is extremelly important for the trade system of each product. With this knowledge, both, producers and consumers, can benefit themselves. Knowing the seasonal periods, producers can organize their production to make it meet consumers’ demand; consequently, they can create more peaks during the whole year. Increasing the trade peaks, the anual revenue also increases being better distributed during the period.

A utilização do fio diamantado na lavra de granitos ornamentais no Brasil é uma técnica de corte relativamente recente e, por esta razão, alguns problemas são decorrentes, principalmente do uso incorreto dos equipamentos, assim como também da falta de experiência dos operadores. Os casos aqui apresentados se reportam a observações em pedreiras localizadas no estado do Espírito Santo, nas quais as imperfeições no corte se relacionam à velocidade de corte, à torção do cabo, à refrigeração do fio, à retirada antecipada das polias auxiliares e à execução inadequada das emendas. A estes fatores técnicos se somam outros, de natureza geológica, como a necessidade de melhor conhecimento das características dos maciços rochosos e da petrografia dos granitos. / The use of the diamond wire in quarries of ornamental granites in Brazil is a relatively recent technique of cut and, for this reason, some problems are decurrent, mainly, of the incorrect use of the equipment, as well as of the lack of experience of operators. The cases here presented report the observations in quarries located in the state of Espirito Santo, in which the imperfections in the cut if regard the speed of cut, the twist and refrigeration of the wire and to the inadequate execution of the amendings. To these technical factors others are added, of geologic nature, like the necessity of better knowledge of the characteristics of the rocky bulks and the petrography of granites.

Orientador: Lúcia Helena Sipaúba-Tavares / Banca: Silvano Bianco / Banca: Rodrigo Ney Millan / Resumo: O estudo do cultivo de microalgas na aquicultura é importante para incrementar o conhecimento da biologia das espécies, favorecendo posterior produção em ambientes controlados. O objetivo deste trabalho foi avaliar o crescimento da microalga Ankistrodesmus gracilis em meio de cultura composto por biomassa de Azolla caroliniana e Lemna minor e utilizar a microalga na alimentação do Xiphophorus maculatus visando melhorar o desempenho zootécnico. O experimento com a microalga durou 28 dias em condições controladas e os parâmetros físicos e químicos foram mensurados semanalmente com a avaliação diária do crescimento. A planta L. minor apresentou melhores resultados para macro e micronutrientes, e o crescimento também foi maior no meio de cultura para a microalga A. gracilis (552 x 105 cel mL-1) do que no meio de A. caroliniana (292 x 105 cel mL-1). No meio de cultura de L. minor a microalga A. gracilis apresentou maiores teores de clorofila-a, taxa de crescimento, densidade celular média e máxima e fósforo total. O teor de lipídio foi maior no meio de L. minor e o de proteína foi igual em ambos os meios. O uso de microalga A. gracilis crescida no meio de macrófita, foi utilizada para a alimentação do peixe ornamental Platy (X. maculatus). Para preparação da ração a microalga crescida nos dois meios de cultura diferentes foi liofilizada e adicionada na ração na proporção de 10%. Os tratamentos foram alimento inerte, somente ração (controle); alimento inerte com microalga A. gracil... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Studies on the cultivation of microalgae are greatly relevant for in-depth analysis of species' biology and for highlighting production in controlled environments. Current analysis assesses growth of the Ankistrodesmus gracilis microalgae in a culture medium composed of Azolla caroliniana and Lemna minor biomass and to use a microalga in the feeding of Xiphophorus maculatus aiming to improve the zootechnical performance. Assay with microalga lasted 28 days in controlled conditions, and physical and chemical parameters were measured weekly, coupled to daily growth evaluation. Macrophyte L. minor had better results macro and micronutrients. and growth was also higher in the culture medium for microalgae A. gracilis (552 x 105 cell mL-1 ) than in A. caroliniana medium (292 x 105 cell mL-1 ). Microalga A. gracilis had higher rates of chlorophyll-, growth and medium, maximum cell density rates and total phosphorus in this culture medium. Lipid rates were greater in L. minor medium. Protein rate was equal in the two media. The use of microalga A. gracilis grown in macrophyte medium was employed for the feeding of the ornamental fish Platy (X. maculatus). To prepare the feed the microalgae grown in the two different culture media were lyophilized and added to the ration in the ratio at 10%. Treatments consisted of inert feed, ration only (control); inert feed plus microalga A. gracilis cultivated in A. caroliniana medium; inert feed plus microalga A. gracilis cultivated in L. minor... (Complete abstract click electronic access below) / Mestre

The need for a technician training program in Ornamental Horticulture was studied in Davis, Salt Lake and Utah counties utilizing interviews and mailed survey instruments. The greatest job increase during the next five years is anticipated for nursery workers, landscape helpers and greenhouse workers. The smallest anticipated increase is for florists, floor foreman and nursery technicians. Skills requiring the highest degree of competency for workers in ornamental horticulture, according to employers, are retail salesmanship, plant identification and disease and insect control. Courses receiving the highest rating in an ornamental horticulture technician curriculum, as given by owners and managers and by educators, were botany, ornamental deciduous woody plants, soils and fertilizers, gardening techniques, and plant propagation. Courses receiving the lowest rating were three months or more on-the-job training, professional ethics and law, and economic entomology.

Copies of author's previously published material inserted. Bibliography: leaves 212-227. This thesis describes the research aimed to produce a small flowering pot plant of Acacia less than 35 cm high with more than 50 inflorescenses within twenty four months, a potted foliage plant less than 35 cm high within twelve months or a flowering tub plant less than 1m high with more than 50 inflorescences within thirty six months. This study produces a protocol for production of flowering pot plants of A. acinacea using a comination of pruning and paclobutrazol.

OHSAS 18000 Occupational Health and Safety Assessment System Series have a special importance to mining. OHSAS standardization aims to provide secure, more tranquil and healthier working space to the employees by means of establishing an assessment system. As mining activities are generally carried out in high risk environments, OHSAS has been improved and has increased its importance for mining in the world. In this study, Bigadi&ccedil / Boron Work is taken as a case for the application of OHSAS 18001. Theoretical information about OHSAS and risk assessment is provided, and some exemplifying mines that implemented this standard are given to illustrate their benefits. All possible hazard sources are identified and a &ldquo / Hazard Source Inventory&rdquo / is proposed. Together with this hazard source inventory, a risk assessment method is developed for Bigadi&ccedil / Boron Work. Several tasks are evaluated according to this proposed form. In order to define policy, principles and structure of Occupational Health and Safety Assessment System, an &ldquo / OHSA Manual&rdquo / is prepared. Several sets of standard forms were prepared and recommended for Bigadi&ccedil / Boron Work. Consistency throughout the organization was established by means of these created standard documents, procedures and forms. Proposed Job Safety Analysis form can be used to identify, analyze and record the steps involved in performing a specific task, and the existing or potential safety and health hazards associated with each step. Several safe job procedures were also prepared with the help of the risk assessment process. In addition to this, an &ldquo / Emergency Plan&rdquo / is proposed for enterprise to prevent loss of life, property and information, and provide safety in case of any emergency or natural disaster. An &ldquo / OHS Audit Instrument&rdquo / is suggested for the Bigadi&ccedil / Boron Work that will play a key role for continuous improvement of the system. Audits are integral part of OHSAS in order to identify hazards, improve health and safety conditions, and check compliance with regulations. These studies also show that there are some problems in the implementation of the system. The main problem is ineffective data recording and keeping. Lack of consciousness of employees and low commitment of top management constitute another important difficulty. Although these problems are commonly encountered in practice, applying OHSAS 18000 standard is still worthwhile method of improving work environment.

Das LfULG führte in sächsischen Einzelhandelsgärtnereien von 2006 bis 2008 Untersuchungen zur Arbeitsorganisation durch. Ein Schwerpunkt war die Beobachtung und Analyse von Arbeiten im Produktionsbereich sowie die Ermittlung des betriebsindividuellen Arbeitszeitaufwandes. Neben den ermittelten Daten für 83 produktionstechnische Arbeiten enthält die Veröffentlichung zwei Checklisten zur Beurteilung der Arbeitsorganisation und der Arbeitsmethoden. Bei den Untersuchungen wurde deutlich, dass neben dem Potenzial durch Rationalisierungsmaßnahmen bei Transport, Bewässerung, Regeltechnik und Warenaufbereitung auch ein wirtschaftlich relevantes Potenzial in der Optimierung der einzelnen Arbeitsabläufe und Arbeitsmethoden besteht. Die Optimierung der einzelnen Arbeitsabläufe und Arbeitsmethoden erfordert nur geringe finanzielle Mittel und trägt maßgeblich zur Steigerung der Arbeitsproduktivität bei.

The reuse of domestic greywater for toilet flushing has the potential to reduce both water consumption and wastewater production, but there is a need for low-cost, low-maintenance greywater treatment systems that can meet reclaimed water quality standards. The purpose of this thesis is to develop a horizontal subsurface flow wetland design that can be sited in a greenhouse, to document the initial performance of the design treating real greywater, to determine the effect of plants, and to provide recommendations for design. Pilot wetlands (planted and unplanted replicates) were constructed in a passively heated greenhouse and fed real domestic greywater. Effluent quality was compared to national reclaimed water quality guidelines. After the first five months of the study, operational changes (reduced loading, aeration of influent, fill and drain) were tested to determine their effect on effluent quality. The results show that the original design basis, 7.5 gBOD m-2d-1, is not appropriate for greywater wetland design under the conditions of this study due to insufficient removal of BOD and turbidity (although suspended solids removal was acceptable). Anoxic conditions within the wetlands led to reduction of sulfate to hydrogen sulfide, which demands oxygen and leads to odour and turbidity problems. Plants did not affect treatment during the first five months. Aerating influent and operation in fill and drain mode may improve BOD removal at relatively high hydraulic loading rates, but effluent disinfection is required to completely remove E.coli. Design recommendations were developed, including tentative loading rates and plant species. / Ontario Centres of Excellence, NSERC