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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Política fiscal e restrições tributárias: aspectos práticos dos efeitos restritivos tributários sobre a atividade econômica

Reis, Silvana Gonçalves dos [UNESP] 02 August 2010 (has links) (PDF)
Made available in DSpace on 2014-06-11T19:23:38Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-08-02Bitstream added on 2014-06-13T18:50:58Z : No. of bitstreams: 1 reis_sg_me_arafcl.pdf: 759441 bytes, checksum: d0ec83df886c99b13770a5ab0db4de42 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A presente pesquisa tem por objetivo analisar os efeitos do ajuste fiscal na economia brasileira no período de 1994 a 2008 sobre a cadeia produtiva. Procura-se descrever os efeitos restritivos deste ajuste fiscal a partir da inadequada coordenação da política fiscal e monetária. A política fiscal tornou-se subordinada à monetária, exigindo robustos superávits primários atrelados à ascendente e excessiva carga tributária. O orçamento, no entanto, permaneceu registrando déficit nominal. A maior parte das despesas públicas corresponde às despesas financeiras (juros e encargos da dívida). A política econômica e as medidas macroeconômicas tomadas no âmbito do ajuste fiscal no período que se trata provocaram a queda do multiplicador de gastos que, por sua vez, inibiu a geração de emprego, renda e consumo. A reflexão sobre a mensuração da carga tributária permite desenvolver uma análise crítica e descritiva do ajuste fiscal num contexto de dominância monetária e estabelecer o vínculo entre as decisões do governo, nas matérias fiscal e monetária, com o setor produtivo. Conseqüentemente, isso repercutiu sobre o nível de investimento e de reinvestimento na economia / This research aims to examine the effects of fiscal adjustment in the Brazilian economy during the period 1994 to 2008 on the chain. It seeks to describe the restrictive effects of fiscal adjustment from the inadequate coordination of monetary and fiscal policy. Fiscal policy has become subject to monetary policy, requiring robust primary surpluses and tied up the excessive tax burden. The budget, however, remained recording nominal deficit. Most public expenditure meets the financial expenses (interest and debt charges). The economic policy and the macroeconomic measures taken in the context of fiscal adjustment in the period that this precipitated the collapse multiplier of expenses that, in turn, inhibited the generation of employment, income and consumption. The discussion on the measurement of tax burden can develop a descriptive and critical analysis of fiscal adjustment in a context of monetary dominance and establish a link between the government decisions in matters fiscal and monetary policy, with the productive sector. Consequently, this impacted on the level of investment and reinvestment in the economy
2

Política fiscal e restrições tributárias : aspectos práticos dos efeitos restritivos tributários sobre a atividade econômica /

Reis, Silvana Gonçalves dos. January 2010 (has links)
Orientador: Elton Eustáquio Casagrande / Banca: Fernando Ferrari Filho / Banca: Mário Augusto Bertella / Resumo: A presente pesquisa tem por objetivo analisar os efeitos do ajuste fiscal na economia brasileira no período de 1994 a 2008 sobre a cadeia produtiva. Procura-se descrever os efeitos restritivos deste ajuste fiscal a partir da inadequada coordenação da política fiscal e monetária. A política fiscal tornou-se subordinada à monetária, exigindo robustos superávits primários atrelados à ascendente e excessiva carga tributária. O orçamento, no entanto, permaneceu registrando déficit nominal. A maior parte das despesas públicas corresponde às despesas financeiras (juros e encargos da dívida). A política econômica e as medidas macroeconômicas tomadas no âmbito do ajuste fiscal no período que se trata provocaram a queda do multiplicador de gastos que, por sua vez, inibiu a geração de emprego, renda e consumo. A reflexão sobre a mensuração da carga tributária permite desenvolver uma análise crítica e descritiva do ajuste fiscal num contexto de dominância monetária e estabelecer o vínculo entre as decisões do governo, nas matérias fiscal e monetária, com o setor produtivo. Conseqüentemente, isso repercutiu sobre o nível de investimento e de reinvestimento na economia / Abstract: This research aims to examine the effects of fiscal adjustment in the Brazilian economy during the period 1994 to 2008 on the chain. It seeks to describe the restrictive effects of fiscal adjustment from the inadequate coordination of monetary and fiscal policy. Fiscal policy has become subject to monetary policy, requiring robust primary surpluses and tied up the excessive tax burden. The budget, however, remained recording nominal deficit. Most public expenditure meets the financial expenses (interest and debt charges). The economic policy and the macroeconomic measures taken in the context of fiscal adjustment in the period that this precipitated the collapse multiplier of expenses that, in turn, inhibited the generation of employment, income and consumption. The discussion on the measurement of tax burden can develop a descriptive and critical analysis of fiscal adjustment in a context of monetary dominance and establish a link between the government decisions in matters fiscal and monetary policy, with the productive sector. Consequently, this impacted on the level of investment and reinvestment in the economy / Mestre
3

Combined Energy Systems Applied to Productive Sectors: The Case of Dairy Farms in Central Bolivia / Sistemas Combinados de Energía Aplicados a Sectores Productivos: El Caso de las Granjas Lecheras en Bolivia Central

Villarroel-Schneider, Johnny January 2019 (has links)
Most energy solutions in developing countries focus primarily on solving domestic energy demands of their growing populations without due consideration of sustainable development. On the other hand, in most of these countries, a segment of energy users that has not received enough attention from governments and institutions regarding appropriate energy solutions is the productive sector. This sector is mainly composed by small and medium-sized industries and ventures that greatly contribute to the countries’ economy, as in the case of Bolivia. However, the low investment capacity, the lack of knowledge, training and insufficient support from local and national governments do not allow these solutions to arrive as expected. Although many of these sectors have the potential to apply energy solutions utilizing alternative energy sources, as the waste generated by the activity, this work has not materialized. This is the case of the dairy farmers in central Bolivia, who do not have an adequate management of farm waste. This problem contributes negatively to the contamination of the local and global environment.  This study explores solutions of combined energy systems applied to the dairy sector of Bolivia. The two cases under investigation consider the utilization of waste from farms to produce biogas, which drives the proposed systems. The first solution focuses on a polygeneration system featuring either an internal combustion engine or internally fired microturbine for the simultaneous provision of biogas for cooking, electricity, refrigeration, and fertilizer. The second system involves trigeneration i.e. absorption chiller integrated to an externally fired microturbine for supplying electricity, refrigeration and hot water. Analysis methods include determination of levelized cost of services, payback period, primary energy rates and energy saving rates.  The techno-economic assessment for the polygeneration system shows that the costs of the supplied services are still attractive when compared to subsidized prices of fossil fuel-based services in the market if the investment capital of this system is partially subsidized. The biogas cost from the system is lower than the cost of conventional gas used for cooking. The use of the internal combustion engine results in a lower electricity cost than using the microturbine. The refrigeration cost is slightly higher than conventional refrigeration for both cases. A sensitivity analysis shows that the cost for feedstock (cow dung) can be increased while maintaining an attractive price of biogas, and that subsidies on investment capital cause a reduction in the services costs. In the case of energy performance evaluation of the trigeneration system it was found to be more efficient in terms of energy utilization than conventional fossil fuel-based solutions, and this leads to energy savings.  Finally, it is shown that combined energy systems applied to the Bolivian dairy sector are competitive in terms of their economic feasibility and energy performance. / De flesta energilösningar i utvecklingsländer fokuserar på att lösa inhemska energibehov för sina växande populationer utan att ta hänsyn till hållbar utveckling. Å andra sidan är ett segment av energianvändare den produktiva sektorn, som inte fått tillräckligt med uppmärksamhet från regeringar och institutioner när det gäller lämpliga energilösningar. Denna sektor består huvudsakligen av små och medelstora industrier och företag som i hög grad bidrar till ländernas ekonomi, vilket är fallet med Bolivia. Låg investeringskapacitet, brist på kunskap, utbildning och otillräckligt stöd från lokala och nationella regeringar tillåter dock inte att dessa lösningar kommer fram som förväntat. Även om många av dessa sektorer har potential att tillämpa energilösningar som använder alternativa energikällor, som det avfall som genereras av verksamheten, har detta inte exploaterats i nämnvärd grad. Detta gäller bland annat mjölkbönderna i centrala Bolivia, som inte har en adekvat hantering av jordbruksavfal, vilket bidrar negativt till föroreningar av den lokala och globala miljön. Denna studie undersöker lösningar med kombinerade energisystem för mjölkhantering i Bolivia. De två fall som undersöks gäller användningen av avfall från gårdar för att producera biogas, som driver de föreslagna systemen. Den första lösningen fokuserar på ett polygenerationssystem som innehåller antingen en förbränningsmotor eller mikroturbin med klassisk intern förbränning. Systemet möjliggör samtidig försörjning av biogas för matlagning och elgenerering, bl.a. för kylning samt ger gödningsmedel som restprodukt. Det andra systemet innefattar tri-gereration, dvs en absorptionskylare integrerad med en externt driven mikroturbin för att leverera el, kylning och varmt vatten. Analysmetoder innefattar bestämning av driftkostnader för de olika energitjänsterna, återbetalningsperiod, förbrukad primärenergi och relativ energibesparing. En teknisk-ekonomisk analys av polygenerationssystemet visar att kostnaderna för de tillhandahållna tjänsterna är attraktiva i förhållande till de subventionerade priserna på tjänster på marknaden om subventioner tillämpas på investeringskapitalet. Kostnaden för biogas från systemet är lägre än kostnaden för konventionell gas som används för matlagning. Användning av en förbränningsmotor resulterar i en lägre elkostnad än att använda en mikroturbin. Kylkostnaden är något högre än med konventionell kylning för båda fallen. En känslighetsanalys visar att kostnaden för råvaror (kogödsel) kan tillåtas öka, samtidigt som ett attraktivt biogaspris bibehålls, och att subventioner på investeringskapital leder till en minskning av kostnaderna för energitjänsterna. När det gäller utvärdering av energiprestanda för tri-gererationssystemet visade sig det vara mer effektivt när det gäller energianvändning än konventionella lösningar baserade på fossila bränslen, vilket leder till energibesparingar. Slutligen visas att kombinerade energisystem som tillämpas på mjölkhanteringssektorn är konkurrenskraftiga när det gäller den ekonomiska genomförbarheten och energiprestanda.

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