Este estudo teve como finalidade mostrar a importância da Clearing de Câmbio dentro do novo projeto de reestruturação do Sistema de Pagamentos Brasileiro. Para tanto foi observado como funcionava o antigo sistema, com os riscos assumidos pelo Banco Central, principalmente no que se refere à possibilidade do risco sistêmico. No novo projeto, as Clearings são fundamentais para se evitar esse tipo de risco. Os dados utilizados permitiram que fossem feitas simulações com a presença ou não da Clearing. Para contextualizar o cenário em que se encontrava a economia antes da implantação do novo sistema fez-se uma breve análise do cenário de instabilidade pelo qual o sistema bancário atravessava e a forma como o governo conseguiu controlá-lo. Para garantir uma maior segurança em todo o sistema de pagamentos criou-se o Sistema de Transferência de Reservas adotando o processo de liquidação bruta em tempo real, conseguindo eliminar a possibilidade de risco de crédito. A Clearing de Câmbio possui um papel fundamental no novo SPB pois trabalha adotando o princípio da liquidação líquida, reduzindo a necessidade de capital para a realização das transações financeiras. O objetivo do trabalho foi mostrar os efeitos causados no mercado de câmbio e o papel da clearing nesse novo sistema. Notou-se que o mercado interbancário de câmbio tem apresentado um grande equilíbrio não só entre o número de contratos de compra e venda de moeda, mas também entre o valor desses contratos. Os dados obtidos mostraram uma tendência de aumento no total de giro e de pagamentos realizados via STR. A Clearing tem mostrado cada vez mais uma grande importância no novo SPB, com um volume de contratos crescente tanto para liquidação em D+1 quanto em D+2. Verifica-se que nos primeiros cinco meses de existência apenas 15% de toda moeda negociada foi efetivamente transferida entre as instituições, reduzindo de forma considerável o montante de moeda necessária nas negociações e em conseqüência a possibilidade do risco sistêmico. Apesar da diminuição do tempo necessário para as transferências e da certeza de liquidação financeira, um dos principais problemas que ainda dificultam o aumento nas negociações através da Clearing de Câmbio são os altos custos para se operar nesse sistema. Para consolidar ainda mais a Clearing como instituição, estuda-se o lançamento de novos produtos que venham atender à demanda do mercado financeiro, como por exemplo a possibilidade de liquidação financeira intradia e a negociação com outras moedas. A Clearing de Câmbio da BM&F é a primeira do mundo a negociar moeda e o seu sucesso pode fazer com que instituições do mesmo gênero sejam criadas pelos Bancos Centrais dos outros países. / This study had the goal to clarify the importance of the Foreign Exchange Clearinghouse related with the new project of restructuring the Brazilian System of Payments (BSP). With this purpose it was observed how the old payment system operated, with the risks assumed by the Central Bank, mainly those associated with the systemic risk. In the new project, the Clearinghouses have a fundamental role to avoid the systemic risk. The data used in the research allowed to simulate and compare the effects on the foreign exchange market, in the presence or in the absence of the Clearinghouse. To understand how the economy was before the implantation of the new project, it was done a brief analysis about the instability which the bank system was affected and the way that the government tried to control it. To guarantee more security in the whole payment system, it was created the Reserve Transfer System (RTS) that adopt a process of Real-Time Gross Settlement, achieving the goal of eliminating the possibility of credit risk. The Foreign Exchange Clearinghouse has a fundamental role in the new BSP because works adopting the principle of the net settlement, reducing the capital necessity to do financial transactions. A qualitative analysis had a purpose to show the effects due in the foreign exchange market and the Clearinghouse function in this new system. It was observed that the interbank foreign exchange market has been showed a great equilibrium in the number of contracts bought and sold, but also in their values. The data obtained presented a trend of raising in the total negotiated and in the payments done via RTS. The Clearinghouse has been showed that its importance is increasing in the new BSP, with the volume of contracts raising in both settlement D+1 and D+2. It is noted that in the first five months of existence, only 15% of whole currency negotiated was effectively transfered within institutions, reducing in a considerable manner the total of currency required and, in consequence, reducing the possibility of systemic risk. Although the diminishing of the time for transferences and of the certainty about the financial settlement, one of the main problems are the high costs to operate in this system. To consolidate the Clearinghouse importance as an institution, it has been done studies to launch new products to take care of the demand like, as example, the possibility of financial settlement intraday and the negotiation with other currencies. The BM&F Exchange Clearinghouse is the first one in the world that transacts currency and its success may influence other countries that can adopt the same system.

O estudo das bacias formadoras do rio Piracicaba é prioritário no contexto de solução da crise hídrica na região sudeste do Brasil, pois elas são mantenedoras de mais 4,5 milhões de habitantes na região das bacias Piracicaba, Capivari e Jundiaí (PCJ), e contém o sistema de represas do Cantareira, que promove o abastecimento de água de aproximadamente 8 milhões de habitantes na região metropolitana da cidade de São Paulo. Para a garantia de tais recursos hídricos, é fundamental um plano de restauração e conservação do entorno das represas constituintes do sistema, bem como das microbacias nas cabeceiras de seus tributários, tais como o rio Jaguari. Nessa região, na microbacia do ribeirão das Posses, afluente do rio Jaguari no município de Extrema - MG, iniciou-se no ano de 2007 o projeto Conservador das Águas, com o intuito de promover restauração e conservação de nascentes dentro de propriedades privadas, no modelo de Pagamentos por Serviços Ambientais (PSA). Esta pesquisa teve por objetivo avaliar a dinâmica espaço-temporal de parâmetros hídricos qualiquantitativos em corpos d\'água, como nascentes em restauração, tributários e canal principal do ribeirão das Posses e sua influência no rio Jaguari, considerando o uso do solo na área drenada a montante de cada ponto amostral. Os parâmetros hidrobiogeoquímicos avaliados foram: vazão, temperatura, pH, condutividade elétrica, DBO, além de oxigênio, carbono, nitrogênio e elementos iônicos principais dissolvidos e massa e razão isotópica de carbono e nitrogênio no material particulado em suspensão. Os resultados demonstram que as ações de restauração têm contribuído para a redução na condutividade elétrica (CE) nas nascentes. O uso da terra interferiu na qualidade dos corpos hídricos e que o Cl- pode ser utilizado como traçador ambiental, refletindo a influência do ambiente de pastagens. Por fim, os processos erosivos predominam na bacia, sendo que o transporte de material particulado em suspensão para a foz no rio Jaguari foi de 68 ton km-2 ano-1. / The study of the basins forming the Piracicaba river is a priority in the context of the solution of the water crisis in the southeastern region of Brazil, as they maintain more than 4.5 million inhabitants in the Piracicaba, Capivari and Jundiaí (PCJ) basins and contain the Cantareira dam system, which promotes the water supply of approximately 8 million inhabitants in the metropolitan region of the city of São Paulo. For the guarantee of such water resources, a plan of restoration and conservation of the surroundings of the dams constituting the system, as well as the micro-basins in the headwaters of its tributaries, such as the Jaguari river, is fundamental. In this region, the Conservador das Águas project was started in 2007 in the microbasin of the Posses stream, a tributary of the Jaguari river in the municipality of Extrema - MG, with the purpose of promoting restoration and conservation of springs within private properties, in the Payments for Environmental Services (PSA) model. The objective of this research was to evaluate the spatiotemporal dynamics of qualitative water parameters in water bodies, such as springs in restoration, tributaries and main channel of the Posses stream and its influence on the Jaguari river, considering the use of the soil in the drained area amount of each sampling point. The hydrobiogeochemical parameters evaluated were: flow, temperature, pH, electrical conductivity, BOD, in addition to oxygen, carbon, nitrogen and major dissolved ionic elements and isotopic mass and carbon and nitrogen ratio in suspended particulate matter. The results show that restoration actions have contributed to the reduction in the electrical conductivity (EC) in the springs. Land use has interfered in the quality of the water bodies and that Cl- can be used as an environmental tracer, reflecting the influence of the pasture environment. Finally, erosion processes predominate in the basin, and transport of particulate matter in suspension to the mouth of the Jaguari River was 68 tons km-2 year-1.

A disseminaÃÃo da tecnologia de informaÃÃo tem trazido impactos a todos os setores da sociedade desde as transaÃÃes comerciais passando pelas relaÃÃes pessoais de trabalho, estudo e pesquisa. Esse aspecto gera um descompasso entre as geraÃÃes de quem ensina e quem aprende produzindo questÃes, que trazem consequÃncias para a EducaÃÃo e que precisam ser pensadas criticamente. O professor tem papel fundamental visto que seu letramento digital implica, diretamente, no uso das ferramentas tecnolÃgicas para enriquecimento das prÃticas didÃticas. No entanto o que mais se tem observado à um alto nÃvel de aparatos tecnolÃgicos nas instituiÃÃes de ensino, encontrando professores sem preparo para sua utilizaÃÃo, inviabilizando assim o meio, o instrumento facilitador. Diante da inquietude sobre como os profissionais de Pedagogia estariam sendo preparados para lhe dar com essa realidade, surge o objetivo geral desta pesquisa que foi: analisar a contribuiÃÃo da integralizaÃÃo curricular do Curso de Pedagogia da UFC na formaÃÃo dos saberes tecnolÃgicos de seus professores. Para isso propÃs-se como objetivos especÃficos levantar e analisar as constantes transformaÃÃes da educaÃÃo no Brasil e suas prÃticas pedagÃgicas, apontar e analisar as teorias curriculares e sua contribuiÃÃo para formaÃÃo da EducaÃÃo, identificar as mudanÃas que a democratizaÃÃo da tecnologia trouxe para a vivÃncia acadÃmica, destacar o nÃvel de formaÃÃo de professores quanto ao saber docente tecnolÃgico e verificar a integralizaÃÃo curricular do curso de Pedagogia da UFC como base à anÃlise dos saberes docentes. No que tange a metodologia, o presente estudo à descritivo com abordagem quali-quantitativa e como procedimentos metodolÃgicos foi utilizada a pesquisa documental e de campo. A coleta de dados se deu por meio de questionÃrios aplicados aos professores e alunos egressos do curso de Pedagogia da UFC. Alguns resultados apontam que os alunos consideram a tecnologia essencial no processo educativo, nÃo somente em sala de aula, mas tambÃm na realizaÃÃo de atividades didÃticas, e avaliam que as disciplinas nÃo abordam essa importÃncia, nem tÃo pouco utilizam essa prÃtica como processo de melhoria das aulas. As disciplinas da integralizaÃÃo curricular nÃo abordam a importÃncia do saber tecnolÃgico formando assim professores que futuramente saem com grande dÃficit, tendo que procurar outros meios para aquisiÃÃo desse conhecimento. / The spread of information technology has brought impacts to all sectors of society from business transactions going through personal relationships work, study and research. This aspect creates a gap between the generations of those who teach and those who learn producing issues that bring consequences for education and that need to be thought critically. The teacher plays a role since their digital literacy implies directly in the use of technological tools to enrich the teaching practices. However what we have seen is more a high level of technological devices in educational institutions, but this material is most often unprepared teachers to use, thus impeding the means, the facilitator. Given the concern about the Pedagogy professionals were being prepared to give you with this reality, the objective of this research was that arises, to analyze the contribution of curriculum integration of the UFC Pedagogy course in the training of technological knowledge of their teachers. For this set itself the specific objectives to address and analyze the constant transformations of education in Brazil and its pedagogical practices, point and analyze the curriculum theories and their contribution to formation of Education, identify the changes that the democratization of technology has brought to the academic experience highlight the level of training of teachers and to learn technological teaching and check the curriculum integration of the UFC based on the analysis of teaching knowledge. Regarding the methodology, the present study is descriptive with qual-quantitative approach and as instruments we used the documentary and field research. Data collection was done through questionnaires given to teachers and graduates students of the UFC. Students consider the essential technology in the educational process, not only in the classroom but also in carrying out educational activities, and evaluate the disciplines do not address this importance, nor use this practice as improving school process. The subjects of the course payment do not address the importance of technological knowledge thus forming future teachers who come out with big deficit, having to seek other means to acquire this knowledge.

Made available in DSpace on 2014-07-29T14:49:11Z (GMT). No. of bitstreams: 1 DissertacaoRicardo.pdf: 372360 bytes, checksum: be5d43896ea791f0bc90a6ea4efb5da4 (MD5) Previous issue date: 2011-11-04 / The increasing prominence of environmental issues on a global scale has triggered new approaches to the deal with agroecosystems and ways of reconciling production and preservation of tangible and intangible resources. In this sense, economic instruments for environmental management are employed and among them stands out the Payment for Environmental Services (PES). The purpose of this dissertation is to examine this instrumental as a tool with potential to succor family farmers in agroecological transition as in Itapuranga to conclude this process and consolidate a more sustainable production model, in order to be consistent with these recent preservationist s efforts. Through a combination of methods, this work makes use of literature search, interviews and observation to capture social and environmental dynamics of the researched universe as well as the aspects of the employed theory. Conclude that PES is properly an alternative in agroecological transition context as the increase of environmental quality given by agroecology is enough to motivate a payment that overcome the farmer s opportunity costs and, in consequence, helps in the perpetuation of this sustainable pattern that tends to be paid by the market prize. In the end, there are several synergistic aspects that enable this approach between different efforts and politics that lead syncretically towards human welfare and environmental sustainability. / A proeminência crescente das questões ambientais em âmbito global tem desencadeado novas abordagens para o trato com os agroecossistemas e as formas de conciliar a produção e a preservação dos recursos naturais. Nesse sentido, empregam-se instrumentos econômicos de gestão ambiental e, dentre eles, destaca-se o Pagamento por Serviços Ambientais (PSA). O objetivo dessa dissertação é analisar esse instrumento como uma ferramenta com potencial de auxiliar agricultores familiares em transição agroecológica como de Itapuranga (GO) a dar cabo desse processo e consolidar um modelo produtivo mais sustentável, de modo a coadunar com esses recentes esforços conservacionistas. À luz de uma combinação de métodos, o trabalho utiliza-se da pesquisa bibliográfica, de entrevistas e da observação para apreender tanto a dinâmica socioambiental do universo pesquisado como também dos aspectos da teoria empregada. Conclui-se que PSA apresenta-se propiciamente como alternativa no contexto de transição agroecológica na medida em que o incremento da qualidade ambiental propiciado pela agroecologia é suficiente para motivar uma remuneração que supere o custo de oportunidade desses agricultores e que, por consequência, auxilie na perpetuação desse modelo sustentável que tendencialmente passaria a ser remunerado pelo valor do prêmio pago pelos consumidores. Por fim, identificam-se diversos aspectos sinérgicos que permitem essa aproximação entre diferentes instrumentos e políticas que caminham sincreticamente rumo ao bem estar humano e à sustentabilidade ambiental.

Os recursos hídricos são objeto de constante discussão na tentativa de encontrar a maneira mais adequada de manejá-los, de forma a não prejudicar o meio ambiente, e também a vida na Terra. A política de pagamento por serviços ambientais (PSA) entra nesse contexto, na tentativa de estimular os produtores rurais a aderirem, com um maior grau de conscientização à legislação ambiental vigente. Além disso, busca-se uma forma de não prejudicar os proprietários de pequenas propriedades rurais, que tendem a ser os mais afetados pelas adequações ambientais que se fazem necessárias. Um olhar sobre os sistemas de PSA existentes no Brasil evidencia que o pagamento oferecido por essa política aos produtores é relativamente baixo e, consequentemente, pouco interessante. Portanto, faz-se necessária uma evolução no conceito de PSA, de modo a criar uma perspectiva econômica atrativa para o produtor rural e, ao mesmo tempo, incentivar sua adesão. Assim, este trabalho propôs a ideia de simular o efeito da inclusão de extensionistas como forma de incentivo ao ingresso em um PSA denominado \"Programa Conservador das Águas\", na cidade de Extrema, MG. O trabalho foi realizado visando à produção de leite e teve por base os resultados obtidos no Projeto \"Balde Cheio\", baseado no treinamento de extensionistas e que apresenta evolução significativa de resultados em propriedades rurais, durante e após o tempo de participação desse profissional no projeto. Para isso, foram analisados dados zootécnicos e econômicos de dezessete propriedades rurais produtoras de leite e participantes do Projeto \"Balde Cheio\", com tempo de participação igual ou superior a quatro anos. Os resultados oriundos dessas propriedades foram utilizados para o desenvolvimento de simulação de dados evolutivos de produtividade, considerando, especificamente, os índices zootécnicos e econômicos de propriedades rurais da sub-bacia do Ribeirão das Posses, em Extrema, MG. Verificou-se o potencial de aumento da produtividade e grande melhora dos resultados econômicos, a partir da assistência técnica efetuada, incluindo a adesão ao PSA na região. Simulou-se também, o efeito do aumento da produção de leite na arrecadação de impostos, demonstrando repercussões desta iniciativa para o Estado de Minas Gerais. Concluiu-se, a partir dos dados levantados, que o aumento de produtividade gerado pela inclusão de extensionistas à política de PSA permitiria pagar os custos desses profissionais e gerar aumento da arrecadação para o Estado e o município. / Finding the most adequate way to manage water resources without harming the environment and life on Earth has long been the aim of frequent discussions among professionals from different areas. The current policy of payment for environmental services (PES) is an important part of this discussion, and a more attractive form of raising awareness and getting smallholder farmers to adhere to the current environmental legislation. Equally important is the understanding and addressing these farmers needs, usually the most affected by requirements of environmental suitability. Currently, the low sums practiced by the existing PES in Brazil make it rather unattractive for them, calling for a rethinking of its concept in order to make it financially more attractive and, thus, to encourage farmers to adhere. Therefore, this study aimed to simulate the effects of including rural extensionists in a PES as an incentive for the adherence of farmers, entitled Conservative Water Programme, in the county of Extrema, MG. The research was based on the milk production, using results obtained in the Full Bucket Project, based on training rural extensionists and showing significant improvement for dairy farmers, during and after the period in which he took part in the project. For this simulation, one analysed the zootechnical and economic data from seventeen dairy farms, four-year-long (or more) members of the Full Buket Project (Projeto Balde Cheio). The results obtained were used on the development of data simulation of productivity based on the specific zootechnical and economic results from the dairy farms of the sub-basin \'Ribeirão das Posses\', in Extrema, MG. The results provided evidences that there is indeed the potential for an increase in milk yield, and for improving economic results, after technical assistance was provided, including the adherence to the PES in that region. The increase in milk yield stimulated an increase in taxes collection, also showing its positive repercussion for the state of Minas Gerais. Based on the findings, one can conclude that the inclusion of rural extensionists in the PES policy would increase the milk productivity, covering the costs of these professionals and increasing the tax collection for the state and the county.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2018-08-23T18:52:40Z No. of bitstreams: 1 katiaaparecidamagalhaesprovette.pdf: 3275344 bytes, checksum: 9cde8cb35920448cccc6af1fd1bc37d8 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-08-28T12:31:01Z (GMT) No. of bitstreams: 1 katiaaparecidamagalhaesprovette.pdf: 3275344 bytes, checksum: 9cde8cb35920448cccc6af1fd1bc37d8 (MD5) / Made available in DSpace on 2018-08-28T12:31:01Z (GMT). No. of bitstreams: 1 katiaaparecidamagalhaesprovette.pdf: 3275344 bytes, checksum: 9cde8cb35920448cccc6af1fd1bc37d8 (MD5) Previous issue date: 2018-01-26 / A presente dissertação é desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação Pública (PPGP) do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão aqui estudado descreve e analisa as designações buscando identificar entraves e dificuldades na troca de informações entre o Setor de Pagamento da Superintendência Regional de Ensino de Caratinga (SRE) e as escolas estaduais de sua circunscrição. Tais entraves e dificuldades ocasionam erros e inconsistências durante a inclusão de designações no Sistema de Administração de Pessoal do Estado de Minas Gerais (SISAP). Pretende-se conhecer como as informações e orientações referentes às designações são repassadas às escolas e a forma como as instituições de ensino tratam tais informações para realizar o trabalho com a folha de pagamento. O objetivo geral deste estudo é analisar os possíveis entraves ao fluxo de informações entre o setor de Pagamento da SRE Caratinga e as escolas estaduais de sua circunscrição, no que se refere às designações, trazendo propostas de intervenção para minimizar suas consequências. Os objetivos específicos são: (i) descrever como ocorre o fluxo de informações referentes às designações entre as escolas e o setor de Pagamento da SRE Caratinga; (ii) analisar o fluxo de informações entre escolas e o setor de Pagamento e identificar os problemas e os erros recorrentes nas designações; (iii) propor ações que minimizem a ocorrência de erros e aprimorem o funcionamento do setor de Pagamento da SRE Caratinga pela elevação do padrão de qualidade dos dados e informações prestados pelas escolas para a alimentação do SISAP. Para tanto a questão que norteia o presente caso é a seguinte: Como solucionar os entraves que dificultam/prejudicam o fluxo de informações entre as escolas e o setor de Pagamento da SRE Caratinga, no que se refere às designações de professores e demais servidores escolares? A metodologia usada na pesquisa tem cunho qualitativo com a utilização de levantamento e análise de dados obtidos por meio de pesquisa documental, entrevista semiestruturada com a coordenadora do setor de Pagamento, com a servidora que trabalha no balcão de atendimento e com dois taxadores, sendo um com experiência de pelo menos nove anos no setor e outro com ingresso mais recente nessa função, além da aplicação de questionário aos servidores responsáveis pela folha de pagamento das escolas da circunscrição da SRE Caratinga. A pesquisa possibilitou a confirmação da maioria das hipóteses e suposições iniciais, bem como apontou alguns achados que não constavam das expectativas iniciais da pesquisadora. / This thesis has been developed within the scope of the Professional Master of Management and Assessment of Public Education (PPGP) in the Center for Public Policies and Educational Assessment of the Federal University of Juiz de Fora (CAEd/UFJF). The management case studied here describes and analyzes the designations seeking to identify obstacles and difficulties in the exchange of information between the Payment Sector of the Regional Education Board of Caratinga (SRE)) and the state schools of its constituency. These obstacles and difficulties cause errors and inconsistencies during the inclusion of designations in the System of Administration of Personnel of the State of Minas Gerais (SISAP). It is intended to understand how the information and guidelines are passed on to schools and how these educational institutions treat such information and guidelines for carry out the work with the payroll. The general objective of this study is to analyze the possible obstacles to the flow of information between the Payment Sector of SRE Caratinga and the state schools of its circumscription, with regard to the designations, bringing intervention proposals to minimize their consequences. The specific objectives are: (i) to describe how the flow of information regarding designations between schools and the Payment Sector of SRE Caratinga occurs; (ii) analyze the flow of information between schools and the Payment Sector and identify recurring problems and errors in designations; (iii) propose actions that minimize the occurrence of errors and improve the operation of the Payment Sector of SRE Caratinga by raising the quality standard of data and information provided by schools for SISAP. To this end, the question that guides the present case is: How to solve the obstacles that hamper the information flow between schools and the Payment Sector of SRE Caratinga, with regard to the designations of teachers and other school employees? The research methodology is qualitative with the use of a survey and analysis of data obtained through documentary research, semi-structured interview with the SRE Caratinga Payment Sector coordinator, with the server that works at the service desk and with two taxpayers, being one with at least nine years' experience in the sector, besides the application of a questionnaire to the servers responsible for the payroll of the SRE Caratinga constituency schools. The empirical research made it possible to confirm most of the hypotheses and initial assumptions, as well as pointed out some findings that were not part of the initial expectations of the researcher.

Les difficultés qui peuvent être rencontrées par une entreprise sont multiformes et de degrés variables. Lorsqu’elles n’ont pas atteint le seuil suffisant permettant de déclencher une procédure collective, le chef d’entreprise rechigne bien souvent à dévoiler la véritable situation de leur entreprise. Les réticences à l’officialisation des difficultés tiennent parfois à des contingences socioculturelles tandis ou à des considérations d’ordre juridique. Le chef d’entreprise craint, le plus souvent, qu’il soit porté atteinte à l’exercice des prérogatives et responsabilités dont il a pratiquement seul la charge. L’apparition des difficultés peut déclencher divers contrôles de gestion de l’entreprise, mais aussi provoquer une réaction de méfiance, voire le retrait de certains partenaires financiers et/ou des collaborateurs importants. Les hésitations à révéler la situation préoccupante de l’entreprise s’expliquent aussi par le secret des affaires. En l’absence d’un véritable droit à l’information au profit des travailleurs, le chef d’entreprise peut juger de l’opportunité de donner ou non des informations. L’intérêt de l’entreprise est souvent invoqué pour justifier le silence, mais aussi pour canaliser la réaction des travailleurs. S’il s’exprime, le chef d’entreprise va pouvoir choisir les informations ainsi que le canal par lequel elles doivent parvenir aux destinataires.La procédure d’alerte en droit OHADA destinée à « réveiller les dirigeants insouciants de l’état périlleux de l’entreprise » mérite d’être saluée. L’employeur peut répondre aux difficultés par l’évitement des liens d’emplois, le développement des emplois précaires, l’externalisation et le recours aux travailleurs réellement ou non indépendants.La décision de restructuration prise par le dirigeant a des conséquences négatives sur la situation des salariés. L’article 11.8 du Code du travail qui impose le maintien des contrats de travail en cas de modification dans la situation juridique de l’employeur vise à en atténuer les conséquences. Il tente de préserver l’emploi et de permettre la poursuite de l’activité. Théoriquement, il s’agit d’une protection essentielle des salariés, mais en pratique, la "garantie d’emploi" est limitée à la seule période du changement de la situation juridique. L’ancien employeur et son successeur ne sont pas totalement privés de leur pouvoir de licencier, mais le transfert d’activité ne peut constituer en tant que tel un motif légitime de rupture des contrats. L’absence de solidarité légale entre les employeurs successifs rend difficile le paiement intégral des créances salariales.Pour autant, les travailleurs ne sont pas totalement abandonnés face à la décision patronale de procéder à des licenciements pour motif économique ; une procédure particulière doit être observée. Elle constitue l'ultime espoir de limitation de suppression d’emplois. Enfin, la liquidation de l’entreprise est synonyme de disparition des emplois. À cette occasion, la priorité est accordée aux mesures visant à sauver le capital. Le juge-commissaire qui a la responsabilité de se prononcer sur la réduction ou non du personnel décide presque toujours dans le sens souhaité par le dirigeant. Toutefois, lors de la formation du concordat, les travailleurs peuvent faire valoir des arguments permettant d’améliorer la consistance des mesures d’accompagnement de la suppression des emplois. La protection des intérêts des travailleurs en cas de difficultés de l’entreprise est insuffisante tant du point de vue des procédures que de l’indemnisation de la perte de l’emploi, ceci a notamment pour conséquence bien souvent d’attraire les salariés licenciés vers l’économie informelle pour assurer leur survie et celle de leur famille. / The difficulties that can be encountered by a company are multiform and varying degrees. When they have not reached the sufficient threshold to trigger a collective procedure, the entrepreneur often refrains from revealing the true situation of their company. The reluctance to formalize difficulties sometimes arises from socio-cultural contingencies, or from legal considerations. In most cases, the entrepreneur fears that the exercise of the prerogatives and responsibilities of which he is almost solely responsible will be undermined. The emergence of difficulties can trigger various management controls of the company, but also provoke a reaction of mistrust, or even the withdrawal of some financial partners and / or important collaborators. The hesitation to reveal the worrying situation of the company is also explained by the secrecy of business. In the absence of a genuine right to information for the benefit of workers, the entrepreneur may decide whether or not to give information. The interest of the company is often invoked to justify the silence, but also to channel the reaction of the workers. If he speaks, the entrepreneur will be able to choose the information and the channel by which he must reach the recipients.The procedure of warning in OHADA law to "awaken the careless leaders of the perilous state of the enterprise" deserves to be welcomed. The employer can respond to difficulties by avoiding job bonds, developing precarious jobs, outsourcing and using genuine or non-independent workers.The restructuring decision taken by the manager has negative consequences for the employees' situation. Section 11.8 of the Labor Code, which requires the maintenance of employment contracts in the event of a change in the employer's legal position, is intended to mitigate the consequences. It tries to preserve employment and to allow the continuation of the activity. Theoretically, this is an essential protection for employees, but in practice the "employment guarantee" is limited to the only period of change in the legal situation. The former employer and his successor are not totally deprived of their power to dismiss, but the transfer of activity can not as such constitute a legitimate reason for breach of contract. The lack of legal solidarity between successive employers makes it difficult to pay full wage claims.However, the workers are not totally abandoned in the face of the employer's decision to make redundancies for economic reasons; a special procedure must be observed. It is the ultimate hope of limiting job losses. Finally, the liquidation of the company is synonymous with the disappearance of jobs. On this occasion, priority is given to measures to save capital. The judge-commissioner who is responsible for deciding on the reduction or not of the staff decides almost always in the direction desired by the officer. However, during the formation of the composition, the workers can put forward arguments to improve the consistency of measures accompanying the abolition of jobs. The protection of workers' interests in the event of company difficulties is insufficient both from the procedural point of view and from the compensation for loss of employment. This often leads to the attraction of redundant employees the informal economy to ensure their survival and that of their families.

This diploma thesis deals with the topic of core banking systems. The main objective is to analyze the implementation of the SEPA payments into the payment module. The theoretical part defines the concept of core banking systems and its history. It also compares conventional approaches to core banking systems with Islamic ones. The theoretical part also includes chapters about implementation approaches, the most common challenges in implementation and architecture of core banking systems. Next part of thesis is about the basic modules of core banking systems. The practical part is about the analysis of requirements on core banking systems. Especially the requirements that are mandatory from legislation perspective. These are SEPA payments, PSD2 and instant payments. Gap analysis is used as the main method. We chose SEPA payment implemetation as the requirement that we will analyse. There are two possible solutions that can be used. The first one is the customization of the current payment module and the second solution is implementation of the payment hub. The conclusion of the thesis focuses on the best solution for each of two types of bank institutions. The main acquisition of the thesis is the recommended solution for two different types of banks. And second of all, the conclusions which was founded in this thesis should be used for another requirements such as PSD2, the introduction of instant payments, and more.

Cette thèse vise à comprendre les mécanismes par lesquels les Paiements pour Services Environnementaux (PSE) émergent et influencent la conservation effective des écosystèmes naturels au Cambodge. Elle contribue également à poursuivre l’opérationnalisation des cadres conceptuels institutionnalistes d’analyse des PSE dans le cadre d’un pays parmi les moins avancés de la planète. Au Cambodge, les PSE apparaissent comme le résultat de processus politiques de négociations influencés par les institutions préexistantes et dans lesquelles certains acteurs, notamment le Gouvernement et les ONG, cherchent à influencer les décisions relatives à la définition de nouvelles règles d’utilisation des ressources naturelles afin que celles-ci s’alignent sur leurs intérêts. Ceci amène, au Cambodge, au blocage de certains types de PSE. La thèse cherche également à mesurer et expliquer l’efficacitéenvironnementale d’un cas de PSE communautaire. Ce type de mécanisme peut contribuer à la conservation efficace des forêts même lorsque la pression extérieure augmente. Néanmoins, ces effets dépendent de certaines caractéristiques du contexte socio-économique local, probablement parce qu’elles influencent la capacité de gestion collective des forêts que vise à renforcer ce type de PSE. De plus, la pérennité de ces effets n’est pas assurée sur le long terme. Le programme a ainsi érodé certaines perceptions des valeurs d’usage de la conservation de la forêt qui, dans un contexte de pauvreté et de dépendance forte des populations locales aux ressources naturelles, peuvent constituer des motivations partiellement intrinsèques à conserver. / This thesis aims to understand the mechanisms through which Payments for Environmental Services (PES) emerge and influence the effective conservation of natural ecosystems in Cambodia. It also contributes to the operationalization of institutional conceptual frameworks for the analysis of PES, as it takes to the case of one of the world’s least developed countries. In Cambodia, PES appear to be the result of political processes (negotiations) influenced by pre-existing institutions and in which some stakeholders, such as the Government and NGOs,seek to influence decisions related to the definition of new rules for the use of natural resources so that they align with their interests. This explains why some types of PES schemes face political blockages at the national level. The thesis also seeks to measure and explain the environmental effectiveness of one community-PES. The case study leads to the effective conservation of forests even when the external pressure increases. However, this effect depends on some characteristics of the local socio-economic context, probably because they influence the likelihood of local collective management of forests, which the scheme aims to strengthen. In addition, the permanence of these effects is not guaranteed in the long run. The program has indeed eroded some perceptions of use values of forest conservation, which are, in a context of poverty and strong dependence of local communities on natural resources, the foundation for partially intrinsic motivation to conserve.

The diploma thesis refers the Common Agricultural Policy, its history, principles and reforms, programming period 2000 - 2006 and 2007 - 2013, types of the subsidies for czech farmers and its calculation and Rural Development Program.