This thesis describes the contract of purchase and kinds of terms of payment with regard to the moment of the settlement of the purchase price. The main subject of the thesis is especially the documentary system of payments. The thesis characterizes the documentary letter of credit and the documentary collection as two of the most considerable payment and custodial banking instruments in an international trade. It deals with advantages and disadvantages of their using, their main principles, relations between participants in documentary transactions and with a description of the whole process of operations with these documentary instruments. Further there are captured individual kinds of documentary letter of credits and documentary collections in the thesis. The thesis also deals with a comparison of the documentary letter of credit and the documentary collection from standpoints of advantages and disadvantages, which these instruments may bring to both parties of the contract of purchase. To complete general questions the thesis also deals with documents, that are used by documentary payments. In conclusion, the thesis outlines the current development in the field of the documentary system of payments.

The thesis topic is the accounting workflow of the company Siemens Enteprise Communications, s.r.o. The first, theoretical, part of the thesis focuses on general characteristics of the accounting system including the company rules and the need for such a system. The second part of the thesis deals with the workflow of accounting documents (invoices, credit notes, travel orders and other accounting documents). The thesis closes with a comparison of two workflow systems.

This diploma thesis analyses the use of Internet in business in Czech Republic. The thesis is divided into several chapters, where the author briefly discusses the development of Internet infrastructure in Czech Republic and the history of Czech e-business. Furthermore the author discusses and analyses the use of Internet and related services and tools for business in Czech Republic. The payment systems and methods of Internet advertising are discussed and individually compared in a separate section of the thesis. Chapters 3 and 4 analyze current (February 2009) statistical data on Internet use in business in general and for the Internet advertising market in detail. Finally, the author points out some common mistakes entrepreneurs make regarding the use of Internet.

International trade and competitiveness of domestic producers on the international market are very important factors for a further economic development. Country's trade structure determines its resistance to external shocks, which threaten domestic economy. Diversification gains a lot in importance lately. The existence of more industries, which are able to withstand tough competition with foreign firms is a cornerstone of economic development. Diversification is a key determinant for Russian economy due to a greater dependency on the export of raw materials, especially crude oil. These macroeconomic links can be shown by different econometric tools. Problems with excessive dependency on oil export can be detected by means of empiric analysis.

This thesis aims to identify and evaluate the risks related to payment cards and their use. The main focus is the methods used to commit card related fraud and possible methods of protection related to this topic. First of all, the technology that is nowadays used in relation with the payment cards is analyzed and its weaknesses and attacks used to gather card information are described. After that, statistical data related to card fraud are analyzed in relation with different world regions. Qualitative analysis of risk related to payment card use is performed on the statistical data of ECB for the cards issued in Czech Republic. The qualitative analysis is then followed by recommendations that are designed to limit the risk's impact or probability. To verify the recommendations, a survey is carried out.

The main goal of my Master´s thesis is to evaluate dynamic environment of international trade with fresh fruit and vegetables. In the first part of my thesis I analyzed importance of the production of fresh fruit and vegetables for economies of selected countries. Next I had described the trade flows and patterns. In the second part I made a characterization of payment terms and trade negotiations in the context of international trade with fresh fruit and vegetables. Furthermore I made an analysis of import and export rules and regulations of the EU. Based on this analysis I came to general conclusions on the trade policies of countries and communities. In the last part of my thesis I applied findings from the previous parts on the analysis of two cases. The first analyzed case is the situation of imports of Chinese pomelo to the EU, with regards to maximal residue levels of pesticides. Second analyzed case is the situation of South African citruses imported to the EU, with regards to the problematic of citrus black spots.

O presente estudo teve por objetivo estudar a variabilidade da proteína verdadeira do leite em rebanhos leiteiros do estado de São Paulo, segundo a influência da contagem de células somáticas, raça, estação do ano e tipo de sistema de alimentação. Para tanto, foram utilizados 50 rebanhos comerciais distintos, formados por três raças distribuídas da seguinte forma: 17 da raça Holandesa, seis da raça Jersey e 26 da raça Girolando. Mensalmente foram coletadas amostras de leite do tanque de expansão sendo estas analisadas em relação à composição e contagem de células somáticas pelo método automatizado, e em relação ao teor de proteína verdadeira pelo de Kjeldahl. O teor de nitrogênio total foi multiplicado por 6,38 para transformá-lo em proteína bruta do leite (PB). O teor de proteína verdadeira (PV) do leite foi calculado pela diferença entre estas duas frações nitrogenadas (PV = PB - NNP). As diferenças observadas nos teores de proteína verdadeira, quando considerados os efeitos da época do ano, raça, sistema de alimentação e contagem de células somáticas, não foram significativas, o que permitiu a formulação de uma equação, a qual possibilita determinar a proteína verdadeira de forma simplificada. Foi proposta a equação: PV = 0,1862+(1,0869 x PB) - (1,2895 x NNP) + 0,0687, com R2 = 0,82 . A utilização do teor de proteína verdadeira ao invés do teor de proteína bruta, como ainda é feito no Brasil, na calibração dos equipamentos automatizados, aumentaria de forma significativa a acurácia nos resultados de proteína do leite, permitindo aos laticínios melhor classificação dos produtores dentro dos sistemas de pagamento, remunerando os produtores de forma mais justa. / The objective of this experiment was to study the variability of the true protein of milk produced in dairy herds of Sao Paulo State, under the influence of milk somatic cell count, breeds, season of the year and production system. For this aim, fifty commercial herds were selected; these herds were divided by breeds in: 17 Holstein, six Jersey, and 26 Girolando. Milk samples from the bulk tank were collected monthly and were analyzed to determine milk somatic cell count (SCC) and milk composition by the automatic method and to determine the true protein of milk (TP) by Kjeldahl method. The total nitrogen was multiplied by a factor of 6.38 to express the results in crude protein (CP) basis. True protein of milk was determined by the equation (TP = CP - NPN). No significative effect were observed for season of the year, breed, SCC and system of production were observed and this fact aloud a confection of one equation to predict milk true protein: PV = 0,1862+(1,0869 x PB) - (1,2895 x NNP) + 0,0687, com R2 = 0,82 . The use true protein of milk instead of crude protein, like it is still used in Brazil, will increase the accuracy of protein testing, and will improve substantially the milk payment system.

Submitted by Adriana Martinez (amartinez@unoeste.br) on 2017-02-01T18:28:11Z No. of bitstreams: 1 Adriano Jardim.pdf: 3137267 bytes, checksum: 0b57ab0b34a3ed45d9995885d6918674 (MD5) / Made available in DSpace on 2017-02-01T18:28:11Z (GMT). No. of bitstreams: 1 Adriano Jardim.pdf: 3137267 bytes, checksum: 0b57ab0b34a3ed45d9995885d6918674 (MD5) Previous issue date: 2016-06-22 / Brazil is considered one of the countries with the greatest number of environmental legislation in the world, ingroducing as Governmental strategy the use of command-and-control standards in the conservation of areas of permanent preservation and legal reserve located in rural properties. However, the so-called environmental punishment rules (command and control) have been showing an ineffective result, discouraging rural producers in the care of their environmental areas because the reforestation (planting, cleaning the land, fencing in the area, pest control, seedlings) presents itself very costly for producers. Some economic instruments, however, have been being used in the preservation of resources, in particular the payment for environmental services (PSA), used by many countries in Latin America and in Brazil, this payment model is gaining economic strength. The payment for environmental services is presented as a Prized Punishment, one that does something positive for the environment, should be awarded a prize or reward for the option of keeping the forest standing, taking care and pricing the marginalised services by the market. The work had as main objective to present the importance of payment for environmental services in areas of permanent preservation (APP) in an area located in the basin of the Confusão stream within Rancharia- SP city. At first, the bibliographic survey was about the topic and from seized theories and concepts raised, mapping were held as: arboreal vegetation, water resources and permanent preservation areas. Secondly, we conducted a survey of data through documental research (satellite images and data from the IBGE) in Rancharia city, focusing on the properties located on the banks of the Confusão basil. The hypothesis adopted in this work is that the payment for environmental services in the city of Rancharia is viable and this will facilitate the awareness of farmers in conservation of natural resources within the municipality. The research here adopted, was based on a qualitative research, using the bibliographical and documentary research and techniques of direct intensive observation. It was concluded that the implementation of the payment for environmental services in the areas of permanent preservation located in the basin of the Confusão, would contribute to the formation of public policy focused on the management of natural resources located in the city of Rancharia, in order to restore these forests, due to the multitude of ecosystem services that they provide to all collective. However, the results of the survey showed that it will only be possible through the installation of public policy adhered by municipal bodies. / O Brasil é considerado um dos países que mais possuem legislação ambiental do mundo, apresentando como estratégia governamental a utilização de normas de comando e controle na conservação das áreas de preservação permanente e reserva legal localizadas nas propriedades rurais. Porém, as referidas normas de penalização ambiental (comando e controle) vêm se apresentando de maneira ineficaz, desestimulando os produtores rurais no cuidado de suas áreas ambientais, pois a reposição florestal (plantio, limpeza do terreno, cercamento da área, controle de pragas, mudas) se apresenta muito onerosa aos produtores. Alguns instrumentos econômicos, entretanto, vêm sendo utilizados na preservação dos recursos, em especial o pagamento por serviços ambientais (PSA), utilizado por muitos países da América Latina e no Brasil, este modelo de pagamento econômico vem ganhando força. O pagamento por serviços ambientais consiste na sanção premial, ou seja, aquele que faz algo positivo para o meio ambiente deve ser agraciado com um prêmio ou recompensa pela opção de manter a floresta em pé valorando e precificando os serviços ambientais marginalizados pelo mercado. O trabalho teve como objetivo principal em apresentar a importância do pagamento por serviços ambientais em áreas de preservação permanente (APP) em uma área localizada na Bacia da Confusão dentro do Município de Rancharia SP. Num primeiro momento da pesquisa, fez-se o levantamento bibliográfico sobre o tema e a partir da teoria apreendida e dos conceitos levantados, foram realizados os mapeamentos de aspectos como: vegetação arbórea, recursos hídricos e áreas de preservação permanente. Num segundo momento, foi realizado um levantamento de dados através de pesquisa documental (imagens de satélite e dados do IBGE) no Município de Rancharia, enfocando as propriedades localizadas as margens Bacia da Confusão. A hipótese adotada no trabalho é que o pagamento por serviços ambientais no município de Rancharia seja viável e com isso venha possibilitar a conscientização dos produtores rurais na preservação dos recursos naturais dentro do município. A pesquisa aqui adotada foi baseada sob uma investigação qualitativa, utilizando-se do levantamento bibliográfico e da pesquisa documental e com técnicas da observação direta intensiva. Foi possível concluir que a implementação do pagamento por serviços ambientais nas áreas de preservação permanentes localizadas na Bacia do Ribeirão da Confusão, contribuiria para a formação de uma política pública voltada para o gerenciamento dos recursos naturais localizados no município de Rancharia, de modo a restaurar essas matas, pela infinidade de serviços ecossistêmicos que elas prestam a toda coletividade. Contudo os resultados da pesquisa mostraram que só será possível, mediante a instalação de políticas públicas aderidas pelos órgãos municipais.

Nos últimos anos, tem-se observado um aumento significativo no volume de transações financeiras realizadas pela Internet. Esse crescimento no volume financeiro, associado à fragilidade inerente à ausência de verificações básicas, possíveis somente em transações do mundo físico, tem atraído a atenção de pessoas com o objetivo de obter vantagens financeiras de forma ilícita. Devido aos prejuízos causados pelas fraudes, surgiram empresas de pagamento online com o objetivo de tornar as transações de compra e venda na Internet mais seguras. Essas empresas atuam como um intermediário das transações e assumem os riscos associados, mostrando-se ser esse um negócio de alto risco. Dado o alto volume de transações com as quais essas empresas precisam lidar, torna-se clara a necessidade de métodos computacionais para detecção de transações fraudulentas, visto que a utilização estrita de verificações manuais é inviável para lidar com tal volume de transações. Essa tarefa de análise e identificação de transações fraudulentas pode ser vista como um problema computacional de classificação, sendo então aplicáveis técnicas de classificação, aprendizado computacional e mineração de dados. Porém, dada a complexidade do problema, a aplicação de técnicas computacionais só é possível após um profundo entendimento do problema e a definição de uma modelagem eficiente associada a um processo consistente e abrangente, capaz de lidar com todas as etapas necessárias para a análise eficiente de uma transação. Face a isso, o presente trabalho propõe uma abordagem abrangente para tratar o problema da fraude nesse novo mercado de intermediação de pagamentos online utilizando como base um processo já muito bem estabelecido na indústria. Abordaremos mais especificamente uma das fases desse processo, que se refere justamente a utilização de ferramentas computacionais para a detecção das fraudes, e apresentaremos um sub-processo que envolve a utilização de várias ferramentas para o tratamento do ponto de vista computacional do problema de detecção de fraudes. Para a validação dos resultados da proposta, utilizaremos uma enorme quantidade de dados reais disponibilizados por uma grande empresa do setor de intermediação de pagamentos online que colaborou com nossa pesquisa. / In recent years, there has been a significant increase in the volume of electronic transactions in the Web. This growth in trading volume, associated with the risks caused by the absence of basic checks, possible only in transactions of the physical world, has attracted the attention of people with the intention of taking advantage to obtain illicit financial benefits. Due to the injuries caused by fraud, online payment service companies emerged, with the goal of making Web transactions safer. These companies act as an intermediary between buyers and sellers, assuming all the risks, and so it is clear that it is a high-risk business. Given the high volume of transactions with which these companies must deal, it is clear the need for computational methods for detecting fraudulent transactions, as the strict use of manual checks is infeasible to handle such a volume. The task of analysis and identification of fraudulent transactions can be seen as a classification problem, and so classification, data mining and machine learning techniques can be applied to it. However, given the complexity of the problem, the application of computational techniques is only possible after a thorough understanding of the problem and the definition of an efficient model, associated with a consistent and comprehensive process which would be able to handle all the steps needed to analyze a transaction in an efficient way. Given this scenario, this work proposes a comprehensive approach to address the problem of fraud in this new business of online payment intermediation, using as basis a process already established in the industry. We will discuss more specifically one of the phases of this process, which refers to the use of computational tools to detect frauds, and we will present a sub-process using several tools to deal with the problem from a computational point of view. To validate our results, we will use a huge amount of real data provided by an important company of the online payment industry, which cooperated with our research.

Este trabalho apresenta o processo de aprovação da PEC do Orçamento Impositivo. A proposta aprovada pelo Congresso institui a obrigatoriedade de pagamento de uma parcela das emendas individuais. Esse era um pleito antigo dos congressistas, mas só em 2015 a Emenda Constitucional foi promulgada. O intuito aqui foi mostrar as estratégias utilizadas pelos atores e o contexto institucional em que a aprovação ocorreu. Além disso, apresentamos os primeiros resultados sob a vigência do orçamento impositivo para as emendas individuais. A expectativa dos parlamentares ainda não se confirmou e as taxas de pagamento continuam baixas. / This thesis focuses on the approval of PEC do Orçamento Impositivo, which changed the rules for budgetary amendments. Congress decided to stipulate a minimum mandatory amount allocated through amendments, even without the support of the Executiv branch, which tried to avoid the success of the Constitutional Amendment. Moreover, this dissertation introduces data about payment rates. The expectation of high payment rates has not been confirmed. Rates remained low.