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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.
901

O impacto da reserva legal e da área de preservação permanente sobre pequenas propriedades rurais : um estudo na agricultura ecológica de Antônio Prado/RS

Gonçalves, Marco Antonio Uberti 23 July 2009 (has links)
As Áreas de Preservação Permanente (APPs) e a Reserva Legal (RL) foram estabelecidas por lei como alternativas mitigadoras dos impactos da ação antrópica, funcionando como reguladoras do fluxo da água, de sedimentos e nutrientes, formando ecossistemas estabilizados às margens de rios, lagos e nascentes; atuando na diminuição e filtragem do escoamento superficial e do carregamento de sedimentos para o sistema aquático. Nas pequenas propriedades rurais, onde a agricultura de susbsistência ainda é a regra, seus proprietários encontram dificuldades a uma convivência equilibrada entre a exploração racional da terra e o cumprimento da norma legal. O presente trabalho teve como objetivo confrontar essa situação fática vivenciada em algumas pequenas propriedades rurais economicamente sustentáveis, e que utilizam métodos de agricultura ecológica, e as alternativas encontradas no sentido de respeitar a legislação ambiental. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-28T16:45:07Z No. of bitstreams: 1 Dissertacao Marco Antonio U Goncalves.pdf: 1268807 bytes, checksum: afd48ad6dcc50867d940f76160894e75 (MD5) / Made available in DSpace on 2014-05-28T16:45:07Z (GMT). No. of bitstreams: 1 Dissertacao Marco Antonio U Goncalves.pdf: 1268807 bytes, checksum: afd48ad6dcc50867d940f76160894e75 (MD5) / Permanent Preservation Areas (APPs) and the Legal Reservation (RL) were established by law as mitigates alternatives of the impacts on the anthropotic action, functioning as regulators of the water flow, sediments and nutritious, forming ecosystems stabilized on the rivers bank, lakes and springs, acting in the decrease and strain of the superficial drainage and of the shipment of sediments of the aquatic system. In the small rural properties, where the susbsistence agriculture is still the rule, their owners have difficulties in a balanced coexistence between the rational land exploration and the legal norm execution. The present work had as objective confronts this fatidical situation lived in some small rural properties, economically maintainable and the use ofecological agriculture methodos, and the alternatives found on respecting the environmental sense legislation.
902

Tvorba a uplatnění požadavků na nezbytné dodávky při přípravě na řešení krizových situací v podmínkách ORP / The creation and application requirements for the necessary supplies for the purposes of preparation for dealing with crisis situations under the conditions of a municipality with extended competence

KUBIŠTOVÁ, Ludmila January 2011 (has links)
This thesis deals with the necessary supplies in terms of municipalities with extended powers. Specifically, it focuses on the creation and application of the requirements for necessary supplies. The thesis is divided into a theoretical part and a practical one. The theoretical part of the thesis discusses the economic measures for crisis situations in general; it discusses the entities that deal with necessary supplies. The main role among these entities is played by the Administration of State Material Reserves. One of the objectives of the thesis is to map these entities. Another objective of the thesis is devoted to the analysis and evaluation of the creation and application of the requirements for necessary supplies in the preparation for dealing with crisis situations. This second objective is fulfilled in both the theoretical and practical parts. The practical part was carried out in the form of a questionnaire survey. The questionnaires were sent to the crisis entities of municipalities with extended powers in the South Bohemian Region and the Vysočina Region to enable comparison. These two regions are similar both in size and the number of municipalities with extended powers. These questionnaires helped to confirm the assumed hypothesis that municipalities with extended powers effectively create and apply the requirements for necessary supplies.
903

Daňová optimalizace podnikatelského subjektu / Tax Optimization for a Specific Entrepreneur

DANDOVÁ, Kateřina January 2010 (has links)
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
904

O impacto da reserva legal e da área de preservação permanente sobre pequenas propriedades rurais : um estudo na agricultura ecológica de Antônio Prado/RS

Gonçalves, Marco Antonio Uberti 23 July 2009 (has links)
As Áreas de Preservação Permanente (APPs) e a Reserva Legal (RL) foram estabelecidas por lei como alternativas mitigadoras dos impactos da ação antrópica, funcionando como reguladoras do fluxo da água, de sedimentos e nutrientes, formando ecossistemas estabilizados às margens de rios, lagos e nascentes; atuando na diminuição e filtragem do escoamento superficial e do carregamento de sedimentos para o sistema aquático. Nas pequenas propriedades rurais, onde a agricultura de susbsistência ainda é a regra, seus proprietários encontram dificuldades a uma convivência equilibrada entre a exploração racional da terra e o cumprimento da norma legal. O presente trabalho teve como objetivo confrontar essa situação fática vivenciada em algumas pequenas propriedades rurais economicamente sustentáveis, e que utilizam métodos de agricultura ecológica, e as alternativas encontradas no sentido de respeitar a legislação ambiental. / Permanent Preservation Areas (APPs) and the Legal Reservation (RL) were established by law as mitigates alternatives of the impacts on the anthropotic action, functioning as regulators of the water flow, sediments and nutritious, forming ecosystems stabilized on the rivers bank, lakes and springs, acting in the decrease and strain of the superficial drainage and of the shipment of sediments of the aquatic system. In the small rural properties, where the susbsistence agriculture is still the rule, their owners have difficulties in a balanced coexistence between the rational land exploration and the legal norm execution. The present work had as objective confronts this fatidical situation lived in some small rural properties, economically maintainable and the use ofecological agriculture methodos, and the alternatives found on respecting the environmental sense legislation.
905

The feeding and spatial ecology of cheetahs (Acinonyx jubatus) and lions (Panthera leo) in the Little Karoo, South Africa

Vorster, Paul Hendrik January 2012 (has links)
The re-introduction of large carnivores into relatively small conservation areas that fall within the historic distribution range of the species is becoming an increasingly common occurrence. The success of such re-introductions depends very much on the quality of the information that is available to guide management decisions, but in many cases, little information is available. The re-introduction of lions and cheetahs to Sanbona created the opportunity to monitor the behaviour of re-introduced predators to a relatively large system that was characterised by a low ungulate stocking density and little standing water. The broad aims were to study the feeding and spatial ecologies of the lions and cheetahs, to collect standard base-line data, and to examine the effects of the low prey density and limited standing water on habitat selection, range size and diet. The diet (data collected from direct observation and faecal analysis) was similar to that reported in previous studies, and lions and cheetahs preferred greater kudu, black wildebeest and springbok. Lions preferred medium to large prey items, and cheetahs preferred medium to small prey items. The hilly and mountainous terrain of much of the reserve meant that only 50% of the total space was available to the predators. Home ranges of most of the predators were focused around the single large body of standing water. This is likely to have been a response to the water, the vegetation, and the prey that was attracted to these. Habitat selection was also influenced by inter and intra-specific interactions at least for a solitary male lion and female cheetahs. Range sizes were larger than on some other reserves and it is suggested that this was a result of the low prey density. These results form the basis for management recommendations including the importance of continuing to monitor the system and opening up additional parts of the reserve to the predators.
906

Land-Based Food Initiatives in Two Rural and Remote Indigenous Communities

Leibovitch Randazzo, Michael January 2017 (has links)
The purpose of this thesis is to describe the harvesting and dietary practices of two rural and remote Indigenous communities. The ethnographic methods of participant observations and semi-structured interviews availed an abundance of rich and detailed data that allowed for a clear understanding of the barriers these two communities face when accessing food. This is an articled-based thesis containing three parts. Part one is composed of a literature review that describes the barriers that have contributed to food insecurity problems in Indigenous communities. It finishes with a chapter dedicated to defining the postcolonial theoretical perspective and describing how and why it was employed during this research process. The postcolonial perspective was chosen to best understand the historical forces that caused food insecurity in Indigenous communities and justify my position as a non-indigenous researcher in the field of Indigenous health. The second part of the thesis is made up of two articles. Article one will describe the current situation of food access challenges and responses in Canada, more specifically in two rural and remote First Nations communities. The article illustrates how both First Nations are experiencing challenges obtaining healthy food from the market and from the land. The article describes what is involved in acquiring food in both communities, and the responses each community is taking to increase food access. The article concludes by pointing out how these initiatives are building more than just food capacity and why they deserve greater external support. The second article is focused solely in the community of Wapekeka, and is entitled The Cost of Local Food Procurement in One Northern Rural and Remote Indigenous Community. The purpose of the article is to provide a specific example of building local food capacity as strategy to address food insecurity. It documents the costs associated with traditional food procurement and compares these costs against the price of food available in the store. The final component of the thesis is the overall conclusion, highlighting the belief that the findings presented in this thesis will promote and emphasize the importance of land-based food initiatives as a way to foster positive health outcomes for all Indigenous peoples.
907

Účetní závěrka akciových společností / Presentation of the Financial Statements in shareholders corporations

Mandryková, Lucie January 2009 (has links)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
908

Analýza výkonnosti investičních kovů a mincí / Efficiency of investment metals and coins analysis

Tůmová, Kateřina January 2012 (has links)
This project deals with historical precious metals price development as gold, silver, platinum and palladium in connection to analysis of the precious metals investment benefits. There are discussed international market prices and retail prices as well. There is also mentioned the issue of price structure from the premium and other costs point of view, including possible risks coupled with investment. Approximated are also basic terms and forms of investment metals, alternative options of precious metals investment as well. The project also includes the issue of tax investment aspects and other advantages connected to it. Further there is indicated medial disinformation criticism and insufficient legal support for customers investing to the precious metals.
909

Vnitřní účetní předpisy dané firmy / Internal accounting rules of a certain company

Žemličková, Kateřina January 2011 (has links)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
910

Systém mobilizace ozbrojených sil České republiky na počátku 21. století: Přežitek minulosti nebo nezbytnost současnosti? / System of Mobilization of The Armed Forces of The Czech Republic in The Begining of The 21st Century:Exces of The Part or Necesserity of The Meantime?

Živčák, Štefan January 2009 (has links)
The work analyses the problems with the mobilization system of the Czech armed forces as one of the main elements in the rescue system of the Czech Republic. It is taken as a collective part of the rescue system of the European nation. Author presents hypothesis that somehow the rescue system still has not over come the division of the past when the world was divided geopolitically and the war danger was immediate. On the other side there may be some kind of inability to find the suitable way how to effectively use the professional forces committed to action out of the state. On the base of the historical point of view this work analyses the meaning of the rescue and mobilization system in the optional war conflict. Also it contemplates the changes in the geopolitics system after the year 1989. The first place takes the question whether the Czech rescue system really reflex to the geopolitical changes, whether the activity is effective - the ratio between the danger and economical and human resources. Important part of this work is comparison between the Czech rescue system and the rescue systems of the chosen states of NATO and EU. Author studies the literature, experiences and other sources. From sources the author presents hypothesis, of the possible solution and suitable provision of the new...

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