Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T15:13:49Z No. of bitstreams: 1 Dissertação - Júnior César Brasil de Moraes.pdf: 2181277 bytes, checksum: 0ff75bf664d78afd9723eb2c349a3fbb (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:13:25Z (GMT) No. of bitstreams: 1 Dissertação - Júnior César Brasil de Moraes.pdf: 2181277 bytes, checksum: 0ff75bf664d78afd9723eb2c349a3fbb (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:17:31Z (GMT) No. of bitstreams: 1 Dissertação - Júnior César Brasil de Moraes.pdf: 2181277 bytes, checksum: 0ff75bf664d78afd9723eb2c349a3fbb (MD5) / Made available in DSpace on 2015-10-27T20:17:31Z (GMT). No. of bitstreams: 1 Dissertação - Júnior César Brasil de Moraes.pdf: 2181277 bytes, checksum: 0ff75bf664d78afd9723eb2c349a3fbb (MD5) Previous issue date: 2014-05-29 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The work is an exploratory case study. The overall objective was to analyze the distribution of quota-share of ICMS of municipalities in the State of Amazonas during the 2005-2010 period. The quota-share of ICMS is the biggest transfer of resources from the State of Amazonas to its municipalities, representing about 30 % of their budget revenue. This fact, coupled with incipient economy of the Amazonas interior, indicates that the quota-share of ICMS is an important source of budget revenue of municipal entities. The transfer value assigned to each municipality depends on apportionment based on devolutions and redistributive criteria. Preliminary research suggests the existence of distortions in assessment, worsening the social and economic inequalities in Amazonas municipalities compared with the state capital. Applying documental research and checklist, the distribution model of the devolution installments (added value) and redistributive installments adopted by Amazonas was evaluated. Also, reliability tests (Student's t test) and statistical models (regression and panel data) were applied to examine the variables and their relationships, pointing out possible distortions. The results demonstrate that there are material misstatements in the amounts received by the municipalities of quota-share of ICMS in relation to devolution and redistributive transfer principles. Also, significant losses were identified for some municipalities with the implementation of the current model. Finally, we propose a distribution model based on economic criteria and devolutive criteria, added value, geographic, social redistributive, HDI, population and territory, appraised as the most appropriate for the socio-economic reality of Amazonas. / O trabalho é um estudo de caso exploratório. O objetivo geral foi analisar a distribuição da cota-parte do ICMS dos municípios do Amazonas no período de 2005 a 2010. A cota-parte do ICMS é a maior transferência de recursos do estado para os municípios do Amazonas, representando cerca de 30% das receitas orçamentárias destes. Esse fato, aliado à incipiente economia do interior do estado, aponta a cota-parte do ICMS como importante fonte de receita orçamentária dos entes municipais. O valor da transferência atribuído a cada município depende de rateio baseado em critérios devolutivos e redistributivos. Pesquisas preliminares sugerem a existência de distorções no rateio, contribuindo para agravar as desigualdades sociais e econômicas registradas no Amazonas, quando comparados os municípios do interior com a capital. Avaliou-se, por meio de pesquisa documental e checklist, o modelo de distribuição das parcelas devolutivas (valor adicionado) e redistributivas adotado pelo Amazonas. Também, usaram-se testes de confiabilidade (Teste t de Student) e modelos estatísticos (regressão e dados em painel) para examinar as variáveis e suas relações, apontando possíveis distorções. Os resultados encontrados demonstram que há distorções relevantes nos valores recebidos pelos municípios da cota-parte do ICMS, em relação ao princípio devolutivo e redistributivo da transferência. Também registraram-se prejuízos significativos para alguns municípios com a aplicação do atual modelo. Por fim, propõe-se um modelo de distribuição baseado em critério econômico e devolutivo, valor adicionado, e redistributivo, baseado no IDH, população e extensão territorial, apontado como mais adequado à realidade socioeconômica do Amazonas.

6 Title of the Thesis: Equal Treatment and Discrimination in Labor-Law Relationships Summary of the Thesis: The aim of this thesis is to ascertain the level of effectiveness of anti-discrimination law in labor-law relationships on the level of international, EU, and Czech national law. Next, if needed and based on the findings to propose effective and just changes of law or an adoption of extralegal measures. The structure of the thesis corresponds to its aims. In the first chapter, basic terms used in the anti-discrimination law area are defined. In the second chapter, I introduce the (for me) most compelling conception of moral justification of the prohibition of discrimination in any normative system. The thesis includes this chapter because an express elaboration of such a conception is a necessary starting point for the formulation of a just solution to discrimination. The third chapter describes, analyzes and partly also criticizes the valid law on the above mentioned three levels of law (international, EU, Czech). In the fourth chapter, I mention methods by the use of which one can estimate the extent of discrimination in certain area. I reach a conclusion that the extent of discrimination is significant, in particular with respect to the discrimination of older people (over 50 or 55 years old),...

The question of social systems is a topical issue today. In this thesis I consider the social system in Austria. The Austrian social system is very generously funded, but at the same time very carefully planned, and its social benefits are distributed in the same way. In the first part of my thesis I will deal with the historical development of the Austrian social system. In the next section, I focus on the functioning of the current social system, especially in crucial areas - pension, health and social insurance. I also describe the implemented reforms of the pension and health insurance. Austria, in respect of these reform measures, has made significant strides to maintain long-term financial sustainability of its pension and health system. The aim of this thesis is to determine whether it would be appropriate to implement the selected elements of the Austrian social system into the Czech social system. In my thesis I also look at the current manifestations of crisis of the social state, particularly demographic factors and the problem of legitimacy.

[pt] Trata o presente estudo da adoção de ações afirmativas no ensino superior público no Brasil, especificamente, na Universidade do Estado do Rio de Janeiro. O objetivo geral da pesquisa foi analisar a experiência das ações afirmativas, modalidade cotas, implementadas no ano de 2003, pela UERJ, sua gênese, características, implantação e primeiros resultados. Pretendeu ainda, conhecer essa experiência mais especificamente, num espaço considerado de especial prestígio acadêmico na universidade: a Faculdade de Direito, tendo como recorte a posição de seus professores acerca daquela experiência já implementada em suas salas de aula. Optamos por uma abordagem do tipo qualitativa. Foi realizada uma pesquisa bibliográfica sobre a temática das ações afirmativas, um levantamento dos documentos e estatísticas oficiais da universidade e entrevistas semi-estruturadas com os professores da referida Faculdade. A experiência de 2003 demonstrou a viabilidade política e acadêmica de um acesso mais democrático aos cursos considerados de maior status social, entretanto, a questão da permanência dos alunos cotistas num quadro de insuficiência de recursos da universidade tem gerado tensões e desafios que cabem à comunidade interna da UERJ e também a externa enfrentar. / [en] The current study focuses on the adoption of affirmative action policies by the public sector higher education system in Brazil, more specifically by the State University of Rio de Janeiro (UERJ). The overall purpose of the research was to analyse the UERJ experience of introducing affirmative action in 2003 by means of a quota system, taking into consideration its genesis, characteristics, implementation and initial results. The study aimed in particular at investigating the experience within the boundaries of a highly prestigious academic space in this University - the Law School - focusing on the stance adopted by the faculty with regard tothe experience already being implemented in their classrooms. We have opted for a qualitative approach in our research. To this end, a review of the literature on the topic of affirmative action, a survey of University official documents and statistical data as well as semi-structured interviews with Law School faculty members were carried out. The 2003 experience proved the political and academic viability of a more democratic access to courses of higher social status. However, the issue of the permanence of quota students in a context where University resources are insufficient has generated tensions and challenges that both the UERJ and the wider communities will inevitably have to meet.

Made available in DSpace on 2016-03-22T17:26:27Z (GMT). No. of bitstreams: 1 DISSERT OLGA Pereira.pdf: 1621228 bytes, checksum: 959f77634a7d9857c42ebbdc0b27ad29 (MD5) Previous issue date: 2010-09-17 / This work makes a call about the need to implement the quota system or inclusive policies at the Instituto Federal de Educação Sul-rio-grandense, Campus Pelotas. It demonstrates, through research, the history of exclusion experienced by black / African descendants from the colonial Brazil until today. It makes a reading and analyzing various laws of the black support in the pre-and post-abolitionist, and a look at the constitution of 1988, emphasizing many of the objectives listed there, such as: inequalities, cultural diversity, human dignity , and guarantees rights, social rights and basic fundamental, as well as the right to education as a fundamental human right for all and, finally, a critical view on the opinions for and against the quota system, its own Statute of Racial Equality, the which has yet to contemplate, with dignity, equal rights for African descendants. Such approaches have enabled analysis more committed against the black / African descent with respect to the inclusion through the Quota System. Thus, it is intended to deepen and scoring difficulties that make the rules guiding support to the black / African descendants in Brazilian society, something which is increasingly distant from the reality experienced in terms of access to higher education / Este trabalho de pesquisa faz um chamamento sobre a necessidade de implantação do Sistema de Cotas ou de políticas inclusivas no Instituto Federal Sul-rio-grandense, Campus Pelotas. Demonstra, por meio da pesquisa, o histórico de exclusão social sofrida pelo negro/afrodescendente desde o Brasil-Colônia até a atualidade. Faz uma leitura e análise de diversas leis de amparo ao negro no período pré e pós-abolicionista, bem como um olhar sobre o texto constitucional de 1988, procurando enfatizar muito dos objetivos ali elencados, como: desigualdades, diversidade cultural, dignidade da pessoa humana, direitos e garantias, direitos sociais e fundamentais básicos, assim como o direito à educação como um direito humano fundamental a todos e, finalmente, uma abordagem crítica sobre as opiniões favoráveis e contrárias ao Sistema de Cotas e ao próprio Estatuto da Igualdade Racial, o qual ainda não conseguiu contemplar, com dignidade, uma igualdade de direitos para os afrodescendentes. Tais abordagens possibilitaram análises mais comprometidas em relação ao negro/afrodescendente no que se refere à inclusão por meio do Sistema de Cotas. Com isso, pretende-se, aprofundar e pontuar as dificuldades norteadoras que tornam a legislação de amparo ao negro/afrodescendente na sociedade brasileira algo cada vez mais distante da realidade vivenciada em termos de acesso ao Ensino Superior

<p><strong>Purpose:            </strong>The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting firm. </p><p>This study answers the following questions:</p><p>·        How important is an employee structure with mixed genders in an accounting firm?<strong></strong></p><p>·        What are the differences in the employee structure of a Gibraltarian and a Swedish accounting firm?<strong></strong></p><p><strong>                        </strong></p><p>                        The roles of the genders in an organisation are becoming more and more important in today’s society. This is why I have studied this subject for my Master thesis and I think it can be interesting for the companies today to become more aware of the importance of mixed gender’s.</p><p><strong> </strong></p><p><strong>Method: </strong>To be able to complete my study I have collected data from questionnaires and interviews in the relevant companies and I have also looked for information in books and on the Internet. After gathering the information I analyzed it according to the theories, which are presented in the theory chapter. This study was presented to an opinion group from Högskolan i Gävle from abroad.<strong></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Result & </strong><strong>Conclusion:        </strong>The importance of mixed genders is to be able to run the company as successfully as possible with the means necessary looking from both a feminine and a masculine perspective in a highly competitive market.</p><p> </p><p>                        I believe that PwC has succeeded with having a good working environment because they have mixed genders in the company. All the theories prove that mixing genders is important and I believe it is the reason that Sweden has a law about it and also is the reason why PwC have a policy for quota of genders.</p><p><strong> </strong></p><p><strong>Suggestions/</strong><strong>future studies: </strong>For future studies it would be interesting if more accounting companies from a greater selection of countries could be compared. This comparison would be interesting if it was between a country with similar culture or even with the extreme opposites. It would also be interesting to compare the different PwC branches within Sweden to see if the policy for quota of genders varies in different parts of Sweden. Another suggestion to further studies would be to see if there is a link between masculine cultured countries having less female managers than feminine cultured countries.</p><p><strong> </strong></p><p><strong>The studies </strong><strong>contribution: </strong>My study and the suggested future studies can be used to improve the working environment and outcome for company’s which do not already have a quota policy for genders. </p>

Purpose:            The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting firm.  This study answers the following questions: ·        How important is an employee structure with mixed genders in an accounting firm? ·        What are the differences in the employee structure of a Gibraltarian and a Swedish accounting firm?                                                 The roles of the genders in an organisation are becoming more and more important in today’s society. This is why I have studied this subject for my Master thesis and I think it can be interesting for the companies today to become more aware of the importance of mixed gender’s.   Method: To be able to complete my study I have collected data from questionnaires and interviews in the relevant companies and I have also looked for information in books and on the Internet. After gathering the information I analyzed it according to the theories, which are presented in the theory chapter. This study was presented to an opinion group from Högskolan i Gävle from abroad.     Result &amp; Conclusion:        The importance of mixed genders is to be able to run the company as successfully as possible with the means necessary looking from both a feminine and a masculine perspective in a highly competitive market.                           I believe that PwC has succeeded with having a good working environment because they have mixed genders in the company. All the theories prove that mixing genders is important and I believe it is the reason that Sweden has a law about it and also is the reason why PwC have a policy for quota of genders.   Suggestions/future studies: For future studies it would be interesting if more accounting companies from a greater selection of countries could be compared. This comparison would be interesting if it was between a country with similar culture or even with the extreme opposites. It would also be interesting to compare the different PwC branches within Sweden to see if the policy for quota of genders varies in different parts of Sweden. Another suggestion to further studies would be to see if there is a link between masculine cultured countries having less female managers than feminine cultured countries.   The studies contribution: My study and the suggested future studies can be used to improve the working environment and outcome for company’s which do not already have a quota policy for genders.

På godt ti år er størstedelen af de danske fiskeressourcer blevet privatiseret og givet til de enkeltefartøjsejere som privat ejendom. Fiskekvoterne, der førvar et forvaltningsredskab, er pludselig bleveten handelsvare der kan handles og lejes frem og tilbage mellem bådejerne. På den måde er kvotemarkedet blevet det nye bærende princip for fiskeriets forvaltning, og fiskeriet har efterfølgende gennemgået en omfattende socio økonomisk og kulturel forandring. Det er denne forandringsproces som dokumenteres, undersøges og udforskes i afhandling en. I den forbindelse er afhandlingen et etnologisk bidrag til et forskningsfelt præget af økonomer og ressourceforvaltere, og afhandlingen peger på en markantkløft mellem dem der forvalter fiskeriet og det som de forvalter. For fiskerne betød det nye kvotemarked også en ny frihed. Efter flere årtier, hvor fiskerne var underlagt den biovidenskabelige forvaltning af fiskeriet, genopstod en række fartøjsejere nu som "finanskaptajner". Med det nye marked investerede de og udvidede deres fiskerivirksomheder, på bekostning af mange andre som valgte at sælge deres kvoter. Men fiskekvoter er ikke nogen almindelig vare, og biologiske udsving, politiske brydninger og voksende monopoler udgør lige så stor en risiko som de giver mulighed for gevinster.

El sector industrial ha estat un element clau per al desenvolupament econòmic d'Espanya i de Catalunya. El que es busca en aquest treball és poder comprovar fins a quin punt aquest sector ha tingut la mateixa rellevància en el desenvolupament econòmic de Lleida. També es vol esbrinar si la industria que ha sorgit en el territori de Lleida ha estat procipiciada per les necessitats de l'entorn econòmic lleidatà o per les necessitats de descongestió de la zona industrial del Barcelonès.L'àmbit territorial de l'estudi és la província de Lleida, distingint clarament l'existència de dues zones clarament diferenciades, la Plana de Lleida (vuitena vegueria) i la zona de muntanya (novena vegueria). El període d'estudi va des de l'any 1964 fins a l'any 1989/91, podent-se distingir clarament tres etapes del cicle econòmic: desenvolupament, crisi i recuperació. Per estudiar el cicle en el sector industrial lleidatà i poder veure si ha seguit les mateixes dinàmiques que l'estatal i el català, s'utilitza el criteri que ve marcat per l'evolució de la quota d'excedent brut. Així doncs, tot procés d'acumulació passa ineludiblement per l'anàlisi de l'evolució de l'excedent econòmic. Un creixement de la quota d'excedent brut pot estar motivat per l'augment de la producció, de la productivitat i dels preus, per sobre del creixement del cost salarial. Per tant, en l'etapa de creixement de la quota d'excedent brut s'afavoreix el procés d'acumulació i en l'etapa de disminució de la quota d'excedent brut l'acumulació s'està reduint.La motivació inicial del treball ve donada perquè en principi Lleida tenia, i té encara, una sèrie de premisses importants perquè pogués desenvolupar un sector industrial: a) L'existència de matèries primeres importants, els productes agraris per poder desenvolupar tot un conjunt d'indústries conserveres i de transformació. b) El fet de trobar-se al bell mig d'una cruïlla de camins, Barcelona -Tarragona -Saragossa -Madrid- País Basc, és a dir, a prop d'altres zones industrialitzades, per poder pensar en convertir-se en una zona de descongestió. b) L'existència d'una font d'energia important: l'electricitat, dels salts hidràulics. d) L'existència d'un excedent generat en el sector agrari, a partir de finals dels anys cinquanta i principis del seixanta.Tots aquests eren elements per pensar que Lleida tenia unes potencialitats molt idònies per a la seva industrialització. Però ens trobem amb una altra realitat ben diferent: a) Que la indústria de Lleida és una indústria dependent respecte a les fluctuacions i dinamisme espanyol i català. b) L'expansió del sector industrial lleidatà s'ha basat, principalment, en el creixement de poques branques, l'alimentària, la construcció i en menor mesura els transformats metàl·lics. c) El sector industrial mostra una forta interdependència respecte al sector agrari. Així doncs, es pot establir una relació com la següent: Agricultura &#61664; Indústria &#61664; Ramaderia &#61664; Indústria. El nivell d'interdependència és molt significatiu. d) La dimensió petita del conjunt de les empreses de les branques industrials, exceptuant les branques alimentació, energia, paper i arts gràfiques i transformats metàl·lics, fa que la seva activitat productiva tingui com a destinació final, en l'àmbit territorial, el mercat lleidatà, en la seva gran majoria. L'anàlisi dels sectors econòmics i les seves interdependències, s'ha pogut realitzar a partir de la Taula Input Ouput de la ciutat de Lleida i del seu entorn més proper. A patir de la taula s'ha pogut obtenir els multiplicadors de producció, de renda i d'ocupació. També s'ha pogut obtenir la capacitat d'arrossegament dels diferents sectors econòmics, tant cap endavant com cap endarrera: indicador de Chenery-Watanabe i coeficients de Rasmussen. L'anàlisi d'interdependència de les branques es calculen a partir dels coeficients de Streit, els lligams i els multiplicadors (columna i fila). / The industrial sector has played a key role in the economic development of both Spain and Catalonia. This work seeks to examine whether this sector has been equally relevant in the economic development of Lleida. It also aims to establish whether the industry that has developed in Lleida has done so in response to the needs of the local economy or in order to help decongest the industrial zone around Barcelona.The territorial scope of the study was Lleida province, within which it is possible to distinguish two clearly differentiated zones: the Lleida Plain (8th "vegueria") and the Mountain Territory (9th "vegueria"). The period contemplated by this study was 1964 to 1989/91. This period could be divided into three clearly distinguished economic cycles, corresponding to economic development, crisis and recovery. In the study, we used the size of the gross surplus as the criterion for studying the cycle of Lleida's industrial sector, observing whether it followed the same dynamics as those of Spain and Catalonia. It is necessary to analyse all processes of accumulation in terms of the evolution of the economic surplus. An increase in the size of the gross surplus may be the result of an increase in production, productivity and/or price that exceeds increases in costs attributable to salaries. As a result, an increase in the size of the gross surplus favours the process of accumulation, while in a period in which the size of the gross surplus decreases, this accumulation diminishes.The initial reason for this work was the fact that Lleida had, and still has, a series of important reasons for wanting to develop an industrial sector: a) The existence of important supplies of raw materials, in the form of agricultural products, that could be used to develop a series of food and transforming industries. b) The fact that Lleida is located at a strategic meeting point of major route ways that connect Barcelona, Tarragona, Zaragoza, Madrid and the Basque Country. In other words, it is near other industrialised zones and could therefore become a zone of decongestion. c) The existence of an important source of energy: the electricity produced by hydroelectric power stations. d) The existence of surplus production generated by the agricultural sector since the late 1950s and early 1960s.All of these elements suggested that Lleida had an excellent potential for industrialisation. Reality, however, has proved very different: a) The industry of Lleida has proved very dependent on the fluctuations and dynamics of the Spanish and Catalan economies. b) The expansion of the industrial sector in Lleida has mainly been based on the growth of a limited number of branches of industry: the food industry, the construction industry, and - to a lesser degree - the metal working industry. c) The industrial sector has demonstrated a strong interdependence with respect to the agricultural sector. It is therefore possible to establish the following relationship: Agriculture &#61664; Industry &#61664; Livestock farming &#61664; Industry. The level of interdependence is very significant. d) The relatively small size of the group of companies constituting the industrial branches - with the exception of the food, energy, paper and graphic arts and metal working branches - has meant that their productive activity has principally focused on serving the needs of the local territory and the Lleida market. This analysis of the economic sectors and their respective interdependencies was based on the Input-Output table for the city of Lleida and its immediate hinterland. From this table, we were able to obtain the multipliers of production, income and employment. We were also able to obtain the attraction capacities of the different economic sectors, both towards and away from the area: the Chenery-Watanabe indicator and Rasmussen coefficients. The analysis of the interdependence of the different branches was calculated from the Streit coefficients, ties and multipliers (column and file).

Traditionally, it is commonly believe that the marine fish stock is renewable and inexhaustible. However, following a dramatic progress of fishing technology, it is proved that the unregulated fishing activity would cause the resource stock deteriorated. It is a necessary evil to design a management procedure, which implements an annual fishing quota system in order to maintain the sustainability of the fish resource. In the most recent years, sudden implementation quota restrictions in many international commissions for management and conservation of marine mammal and fish had posted a challenge to the fishing company of the Far Sea Fishery in Taiwan, which was not used to the quota regulation before. In the short run, the fishing company would react to get more quotas in any necessary ways to ensure their profitability, even though the quota is not obtained in a regular way. Five conservation commissions in the three oceans for the conservation of Tuna and Tuna-like Species have been established. International Commission for the Conversation of Atlantic Tuna (ICCAT) is the organization of Atlantic. Western and Central Pacific Fisheries Commission¡]WCPFC¡^and Inter-American Tropical Tuna Commission¡]IATTC¡^is the organization of Pacific. The organization of Indian Ocean is Indian Ocean Tuna Commission¡]IOTC¡^which is a sub-organization of FAO(Food and Agriculture Organization of the United Nations). Commission for the Conservation of Southern Bluefin Tuna¡]CCSBT¡^is a organization covering three oceans. Three commissions have implemented annual quota among the five. In recent year, the quantity of our fishing vessels have overtaken Japan and become the top rank of the Deep Sea Longline Fishing country in the world. Though there are still 2 commissions do not implement quota restriction, it is believed to be implemented soon. When the quota restriction is implemented by all the commissions, the fishing company can not get additional quota any more, then it will be very difficult to operate by a normal way. In order to avoid the serious influence of insufficient quota, the operating strategy must be made as soon as possibly. First of all, the basic concept of the Ultra Low Temperature Longline Fishery is introduced. Then the background and quota condition of the five tuna fish conservation commissions will be mentioned, especially the Indian Ocean will be discussed with more details. The case of fishing company will be taken as an example for the research. Except the detailed analysis of the case, some related good management will be considered also. A suggestion how to adjust the operation to facing the insufficiency of quota will be proposed as a reference. Keyword¡GTuna, Tuna Conservation, Tuna Long Line Fishing, Tuna Quota, SWOT Analysis, Fishery Management Strategy