Submitted by Michelle Bartels (mi_cia_bartels@yahoo.de) on 2016-02-22T19:09:01Z No. of bitstreams: 1 Dissertação_Michelle_RevisãoBanca.pdf: 1872613 bytes, checksum: 052d038e4a16822d64e4586b9f525fd9 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-02-23T21:23:50Z (GMT) No. of bitstreams: 1 Dissertação_Michelle_RevisãoBanca.pdf: 1872613 bytes, checksum: 052d038e4a16822d64e4586b9f525fd9 (MD5) / Made available in DSpace on 2016-02-24T11:25:17Z (GMT). No. of bitstreams: 1 Dissertação_Michelle_RevisãoBanca.pdf: 1872613 bytes, checksum: 052d038e4a16822d64e4586b9f525fd9 (MD5) Previous issue date: 2016-02-05 / The paper objects to investigate whether the price of Brazilian rural lands depends on major agricultural commodity prices and exportation volumes – principally those linked to Brazilian agricultural production value, as well as macroeconomics variables, such as basic interest rate, exchange rate, inflation rate and availability of subsidized agricultural credit. For this purpose, it was considered agricultural production of cotton, coffee, sugarcane (and its main derived products, sugar and ethanol), corn and soybean, cattle production and the industrial production of bleached hardwood kraft pulp focusing on its main raw material, the reforested eucalyptus plantations. Results were aligned with previous studies, where empirical evidence was found that rural land prices present a cointegration with some of the crop, livestock and forestry variables mentioned above, mainly in states with agriculture and / or forestry aptitude. On the macroeconomic side, basic interest rate was the only variable that presented cointegration with land prices for all states under assessment; exchange rate and availability of subsidized rural credit were not statistically significant variables. For the States with significant participation in Brazil´s agroforestry products balance, the study concludes that it is possible to model a long-term equilibrium between price of rural lands and variables highlighted above, in a way that can be used by investors as a projection tool to help in the decision processes and to evaluate potential impacts on the value of their assets. The improvement of this study was to test the hypothesis of cointegration for each of the States of the federation. / Este trabalho tem como proposta investigar como o preço de terras de uso rural no Brasil é afetado pelos preços e exportações das principais commodities agropecuárias, bem como por variáveis macroeconômicas, como taxa básica de juros, taxa de câmbio, taxa de inflação e disponibilidade de crédito agrícola. Para tal foram consideradas as produções agrícola de algodão, café, cana-de-açúcar (e seus principais produtos açúcar e etanol), milho e soja, a produção pecuária de carne bovina e a produção industrial de celulose de fibra curta com foco em sua principal matéria prima, os plantios reflorestados de eucalipto. Em linha com estudos anteriores, foi encontrada evidência empírica de que o preço da terra possui cointegração com algumas das variáveis agrícolas, pecuárias e florestais citadas, em especial em estados com maior vocação agropecuária e/ou para silvicultura. Quanto às variáveis macroeconômicas, apenas a taxa básica de juros apresentou cointegração com o preço de terras para todos os estados avaliados, taxa de câmbio e disponibilidade de crédito rural não aparecem como variáveis estatisticamente significantes. Conclui-se que, para estados com notável participação na balança comercial brasileira de produtos agrossilvipastoris, é possível obter um modelo de equilibro de longo prazo entre o preço da terra de uso rural e as variáveis destacadas acima, de modo que investidores do setor possam utilizá-lo como ferramenta de projeção no auxílio da tomada de decisão além de avaliar potenciais impactos no valor de seus ativos A inovação do presente estudo está em testar as hipóteses de cointegração para cada um dos estados da federação.

The Tax on Rural Property (ITR), constitutionally provided and regulated by Law 9.393/96, has rates ranging from 0.03 to 20%, applied to the value of rural land. What we intend to unveil in the present study is that the rate of 20% tax ceases to have effect and becomes confiscation activity prohibited by the Constitution of 1988 in its article 150, item IV.Apresenta is therefore a stir caused by the absence of constitutional legislation, which demarcate a boundary between what is considered a tribute and what comes to be able to fit confisco.Para or not the ITR and its rate of 20% on the land, it is imperative to check the current forms of distinction between what you consider tax and confiscate. Finally, there is a fine line between tax and confiscate? Or what differentiates these practices would be an abyss? What really noticed is that the tax burden is overwhelming in this country, generating, in Brazil, the impression of no limits for the recovery of tributos.Ocorre that limit the collection of taxes there is exaggerated in the Constitutional text of 1988, more precisely in the art. 150, section IV, which prohibits the confiscation. However, this clause of the Constitution by the majority errs by not providing, to the taxpayer, parameters that allow the correct view of what will be confiscated, causing you the feeling of abandonment before the voracity state. / O Imposto sobre a Propriedade Territorial Rural (ITR), previsto constitucionalmente e regulado pela Lei 9.393/96, apresenta alíquotas que variam de 0,03 a 20%, aplicadas sobre o valor fundiário do imóvel rural. O que se pretende descortinar nesse presente estudo é que a alíquota de 20% deixa de ter efeito tributário e passa a ser confisco, atividade proibida pela própria Constituição Federal de 1988 em seu artigo 150, inciso IV.Apresenta-se, pois, uma celeuma provocada pela ausência de legislação infraconstitucional, que demarque um limite entre o que é considerado tributo e o que vem a ser confisco.Para poder enquadrar ou não o ITR e sua alíquota de 20% sobre o valor fundiário, é imperioso verificar as formas atuais de distinção entre o que se considera tributar e confiscar. Enfim, existe uma linha tênue entre tributar e confiscar? Ou o que diferencia tais práticas seria um verdadeiro abismo? O que de fato se percebe é que a carga tributária é avassaladora nesse país, gerando, no brasileiro, a impressão da ausência de limites para a cobrança de tributos.Ocorre que o limite à cobrança exagerada de tributos existe no Texto Constitucional de 1988, mais precisamente no art. 150, inciso IV, que veda o confisco. Porém, o referido inciso da Carta Magna peca pela generalidade, não fornecendo, ao contribuinte, parâmetros que possibilitem a visualização correta do que venha a ser confisco, gerando-lhe a sensação de abandono frente à voracidade estatal. / Mestre em Direito Público

Orientador: Luciana Ferreira Tatagiba / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-16T05:54:29Z (GMT). No. of bitstreams: 1 Trindade_ThiagoAparecido_M.pdf: 1997290 bytes, checksum: 6495ba06fb08f1bcc057cbc3c80b61b8 (MD5) Previous issue date: 2010 / Abstract: The central goal of the present research is to examine the Municipal Development Council on the Environment of Campinas (COMDEMA) performance in the control of rural land illegal parceling in the region encompassed by the municipality Environmental Protection Area (EPA). It should be noted that Campinas EPA constitutes the preferred site occupation of social segments with higher income, and the illegal subdivisions at the region would have as its goal the production of essential residential and/or leisure activities for these segments. So, the council has levied a firmer stance of the Executive with respect to the division of Campinas EPA rural land, and a more careful application of urbanenvironmental guidelines provided in the Director Plan of the municipality for the referred area. The research is also concerned in examine the general contours of the political relationship between the Executive and the COMDEMA in the construction of urban and environmental policy in Campinas. The central axis of such conflict revolves around the formally existent instruments of participatory democracy and the economic interests of agents connected to the housing market. As a tool for the analysis of such political clashes, we rely primarily on guidelines established by the City Statute, legislation passed in 2001 which gives great importance to the democratic and participatory management of the city / Mestrado / Mestre em Ciência Política

No Abstract Provided / Thesis / Bachelor of Arts (BA)

Made available in DSpace on 2016-04-26T20:30:35Z (GMT). No. of bitstreams: 1 Marcela Conde Acquaro.pdf: 1148872 bytes, checksum: 73b757f3e3349b5c9ccc291e0de58fed (MD5) Previous issue date: 2010-06-29 / This paper intends to undertake a study of legal standards in our legal system take care of the rural land tax, your institution, regulation, tax collection, among other aspects. For that, at baseline, we established assumptions and concepts, for, after, we dedicate to the topic itself. We decided to make the study of the ITR through rule-array of tax incidence. Thus, we analyzed all the elements contained in the rule-array, the antecedent of its standard criteria material, temporal and spatial, while the consequent, we saw the staff and quantitative criteria. How we treat the test material, we intend to define the scope to be taken to property taxation. At the time criterion, we study the moments of occurrence of the legal fact, and, finally, on the criteria of the antecedent of the rule, we verify the criterion space and its various conflicts, what is meant by urban and rural areas, where the parameters for imposition of property tax or ITR, among other issues. Already in relation to consequent of the norm in the criteria staff, established the subject of the relationship by checking who may appear as a taxpayer's tax liability and asset. No quantitative criterion, we did extensive research to go into current discussions about the exclusions from the calculation basis permitted by law, discussions covering the delivery of the ADA - Declaratory Act Environmental wetlands by hydroelectric plants, among others. Finally, we make our conclusions as to the doctrinal or jurisprudential discussions / O presente trabalho pretende realizar um estudo das normas jurídicas vigentes em nosso sistema jurídico que cuidam do imposto territorial rural, sua instituição, regulamentação, arrecadação, dentre outros aspectos. Para tanto, no início da pesquisa, estabelecemos premissas e conceitos fundamentais, para, após, nos dedicarmos ao tema em si. Decidimos fazer o estudo do ITR por meio da regra-matriz de incidência tributária. Assim, analisamos todos os elementos contidos na regra-matriz, no antecedente da norma seus critérios material, temporal e espacial, enquanto, no consequente, vimos o critério pessoal e quantitativo. Quanto tratamos do critério material, pretendemos delimitar o âmbito que se deve ter para tributação da propriedade. No critério temporal, estudamos os momentos da ocorrência do fato jurídico, e, por fim, quanto aos critérios do antecedente da norma, verificamos o critério espacial e seus diversos conflitos, o que deve ser entendido por zona urbana e zona rural, quais os parâmetros para a tributação do IPTU ou ITR, dentre outras questões. Já no que tange ao consequente da norma no critério pessoal, estabelecemos os sujeitos da relação, verificando quem poderá figurar como sujeito passivo e ativo da obrigação tributária. No critério quantitativo, fizemos um vasto estudo para adentrarmos em discussões atuais quanto às exclusões da base de cálculo permitidas pela legislação, discussões que abrangem a entrega do ADA Ato Declaratório Ambiental, as áreas alagadas pelas usinas hidrelétricas, dentre outros. Por fim, realizamos nossas conclusões quanto às discussões doutrinarias ou jurisprudenciais

This thesis provides an extensive look at where permitted non-farm uses and dwellings have clustered within Exclusive Farm Use (EFU) zones in the Northern Willamette Valley in Oregon. There is a looming concern that non-farm related uses and dwellings, or non-farm development, are conflicting with agricultural preservation strategies. Specifically, non-farm developments can potentially undermine the critical mass of farmland needed to keep the agricultural economy sustainable, but until now, studies have lacked spatially precise data to systematically track these phenomena. This thesis offers methodological contributions towards analyzing these operations and presents a broad account of what has been occurring in the region. Using permit approval data from the Department of Land Conservation and Development (DLCD) and 2015 county tax lot shapefiles, I geocoded the locations of these uses and dwellings. I used location quotient and spatial autocorrelation coefficients to identify non-farm hotspots in the region and summarized different typologies that have developed. The findings reveal that viticulture operations have amassed near Dundee and Newberg in Yamhill County, while commercial activities and home occupations have clustered near the Salem-Keizer UGB. Concurrently, dwellings have clustered near the Yamhill-Polk County border. Finally, I offer suggestions to improve Oregon's agricultural land use policy and data management process, as well as advocate for more intensive research in the future to generate narratives for our results.

This thesis aIms to produce a distinctive model for the sustainable horticultural development of Maori resources, primarily land. It is inclusive of tikanga Maori and indigenous production systems based on the unique body of knowledge aligned to Maori. The integration of this knowledge with western science is both argued and applied through the model itself. The hypothesis applied was that matauranga Maori relevant to horticulture and pedology can inform and add value to the future development of Maori land resources. The thesis is bui lt on a unique set of contributing knowledge bases aligned to soils and horticultural management supported by three case studies, identified through their common association i.e. whakapapa links. The format of the thesis intentionally follows science principles in structure and presentation and some assumptions are made regarding base knowledge surrounding Maori cultural factors and the science disciplines relative to soils and horticul ture. The indigenous element, including Maori knowledge, is incorporated into the model using a triadic kosmos/corpus/praxis approach. Where kosmos is applied as Te A o Miiori, corpus as miitauranga Miiori and praxis as tikanga Miiori, the relationship between each element is clear and the interpretation of the associated knowledge becomes more apparent and can be applied to cultural assessments of resources, i ncluding land. The crux of the cultural assessment model is the quality of information used to assess Maori resources, especially from the cultural perspective. The Maori cultural paradigm, traditional horticulture and pedology, and various decision systems are purposefully accessed to act as contributors to the assessment model and to highlight the diversity and quality of information land managers have at their disposal. The ability to apply a cultural layer drawn from a body of knowledge not previously included in decision models relative to land utility in New Zealand is the key point. of difference of the model. The model is discussed from the perspective of its beneficial role for future use by Maori and how it can be continuously refined to meet the needs of Maori land owners and thus contribute to the rangatiratanga of Maori.

La major conscienciació actual dels problemes de pol·lució que acompanyen les pèrdues de N del sòl cap a l'atmosfera ha reorientat les investigacions cap a un coneixement més profund dels processos implicats en les emissions dels compostos nitrogenats que comporten un major perjudici des d'un punt de vista ecològic així com els seus principals factors reguladors. La creixent preocupació per l'increment de la concentració atmosfèrica de N2O és deguda a les seves interaccions amb la fotoquímica atmosfèrica i el balanç de radiació de la Terra ja que intervé en la destrucció de la capa estratosfèrica d'ozó, contribueix a l'efecte hivernacle i participa de la pluja àcida. Es considera que els sòls són la principal font de N2O atmosfèric. Al voltant del 90% d'aquestes emissions són d'origen biòtic; els principals processos implicats són la desnitrificació i la nitrificació. L'emissió del N2O produït a través d'aquests dos processos es caracteritza pels diferents nivells de regulació que presenta ja que depèn de la taxa dels processos, de la proporció de N canalitzada per cada procés cap a la producció de N2O i del seu consum dins el mateix sòl el qual està relacionat amb les dificultats en el transport cap a l'atmosfera. Això comporta una gran dificultat a l'hora d'aprofundir en el coneixement de les emissions de N2O del sòl cap a l'atmosfera i de la seva regulació. El desconeixement dels nivells d'emissió de N2O i de la importància de la desnitrificació així com de la seva regulació tant en sòls agrícoles com naturals de les nostres contrades és el principal punt de partida dels objectius d'aquest treball. / The current increased awareness of pollution problems that accompany the loss of soil N to the atmosphere has reoriented research towards a deeper understanding of the processes involved in emissions of nitrogen compounds that lead to greater damage from an ecological point of view as well as their regulatory factors. The growing concern over the increased atmospheric concentration of N2O is due to their interactions with atmospheric photochemistry and radiation balance of Earth as it participates in the destruction of the stratospheric ozone layer, the greenhouse effect and in acid rain. It is considered that the soils are the main source of atmospheric N2O. Around 90% of these emissions are of biotic origin, the main processes involved are nitrification and denitrification. The emissions of N2O produced via these two processes are characterized by different levels of regulation, as it depends on the rate of processes, the proportion of N channeled by each process to N2O production and consumption within the same soil which is related to difficulties in transport to the atmosphere. This entails a great difficulty to deepen the knowledge of soil N2O emissions to the atmosphere and its regulation. The ignorance of N2O emission levels and the importance of denitrification as well as their regulation in both natural and agricultural soils is the main starting point of the objectives of this work.

This thesis aIms to produce a distinctive model for the sustainable horticultural development of Maori resources, primarily land. It is inclusive of tikanga Maori and indigenous production systems based on the unique body of knowledge aligned to Maori. The integration of this knowledge with western science is both argued and applied through the model itself. The hypothesis applied was that matauranga Maori relevant to horticulture and pedology can inform and add value to the future development of Maori land resources. The thesis is bui lt on a unique set of contributing knowledge bases aligned to soils and horticultural management supported by three case studies, identified through their common association i.e. whakapapa links. The format of the thesis intentionally follows science principles in structure and presentation and some assumptions are made regarding base knowledge surrounding Maori cultural factors and the science disciplines relative to soils and horticul ture. The indigenous element, including Maori knowledge, is incorporated into the model using a triadic kosmos/corpus/praxis approach. Where kosmos is applied as Te A o Miiori, corpus as miitauranga Miiori and praxis as tikanga Miiori, the relationship between each element is clear and the interpretation of the associated knowledge becomes more apparent and can be applied to cultural assessments of resources, i ncluding land. The crux of the cultural assessment model is the quality of information used to assess Maori resources, especially from the cultural perspective. The Maori cultural paradigm, traditional horticulture and pedology, and various decision systems are purposefully accessed to act as contributors to the assessment model and to highlight the diversity and quality of information land managers have at their disposal. The ability to apply a cultural layer drawn from a body of knowledge not previously included in decision models relative to land utility in New Zealand is the key point. of difference of the model. The model is discussed from the perspective of its beneficial role for future use by Maori and how it can be continuously refined to meet the needs of Maori land owners and thus contribute to the rangatiratanga of Maori.

Orientador: Bastiaan Philip Reydon / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-24T21:37:56Z (GMT). No. of bitstreams: 1 Cruz_RogerioPiresda_D.pdf: 4044167 bytes, checksum: 834ef449b03cb60934e069b1cf7c16ae (MD5) Previous issue date: 2014 / Resumo: Esta investigação emergiu com o questionamento da tese de que, na região semiárida nordestina do Vale do Açu (RN), entre 1979/1983, o Estado - através da execução da Política Governamental Hídrica (PGH) -, teria constituído e dinamizado o Mercado de Terras Agrícolas (MTA). Com posicionamento distinto, o presente estudo supõe que o MTA constituiu-se por intermédio de um longo processo histórico de mercantilização da terra agrícola, que é anterior à execução daquela PGH. E, mais modernamente, a vigência desta intervenção governamental, num mercado constituído - de fato e de direito - teria provocado uma expansão naquele processo de mercantilização, manifesta, dentre outros fatores, no dinamismo - temporário - dos negócios com terras agrícolas. A fim de realizar esse tipo de discussão, propôs a elaboração de um estudo de caso junto a dois MTAs situados no semiárido nordestino - Assú (RN) e São Rafael (RN) -, por terem sido objeto daquela intervenção governamental hídrica; e, ainda, por terem características físicas e econômicas distintas. Neste último aspecto, dentre os parâmetros de comparação utilizados, cabe mencionar a incidência da desapropriação (comandada pelo Estado) e o desenvolvimento da modernização agrícola (impulsionada pelo mercado e contando com estímulos governamentais). Os dados coletados tanto são primários, quanto secundários. O período amplo de análise do estudo compreendeu os anos de 1971 (tendo em vista a disponibilidade de dados) a 1998 (data de reversão das expectativas positivas de implantação de fruticultura irrigada regional baseada na grande empresa agroexportadora). Dentre os resultados obtidos destacaram-se: a) a mercantilização da terra agrícola e/ou o processo de constituição do MTA ocorreu, seja mediante influência positiva do mercado de produtos agrícolas, seja através de um impulso legal - isto é, com a edição da Lei Estadual de Terras de 1895; b) mais recentemente, a PGH teve início com uma expressiva desapropriação fundiária, que implicou em aumento nos níveis de concentração da base fundiária, previamente existentes; após o término da principal obra hídrica prevista, a Barragem Armando Ribeiro Gonçalves (BARG), registrou-se um crescimento do dinamismo dos negócios no MTA, por um breve tempo, comandado principalmente por agropecuaristas regionais; isto sugeriu um predomínio do uso produtivo da terra (ativo de capital); porém, houve um percentual desse dinamismo comandado por investidores externos ao setor agrícola, num indicativo de que a terra também assumiu uso especulativo (ativo líquido); d) em face da decadência do tradicional complexo econômico nordestino e da pequena expressividade da fruticultura irrigada houve um aumento nos estoques ociosos de terra agrícola, sugerindo que a condição de ativo líquido tornou-se relativamente mais expressiva, do que sugerido anteriormente. Em face dos resultados obtidos concluiu-se que, tal como se supôs, o processo de mercantilização da terra agrícola se consagrou a partir da constituição legal do MTA regional ocorrida a partir do final do século XIX, e, que acompanhou os movimentos do mercado de produtos agrícolas. Modernamente, a PGH dinamizou temporariamente o MTA; de outro, agravou a Questão Fundiária Regional - através de aumento na concentração, ociosidade e especulação com terras agrícolas. Principal solução apontada: efetivação do Imposto Territorial Rural / Abstract: This investigation arose from the questioning in the doctoral dissertation concerning the semi-arid Northeast region of Brazil, the Vale do Açu (RN), between 1979/1983, in which the State, through the Governmental Hydric Policy (PGH), defined and invigorated the Agricultural Land Market (MTA). The present study, taking a specific stance, presupposes that the MTA constituted itself through the mediation of a long historical process of the commodification of agricultural land, which was prior to the carrying out of the PGH. In addition, more recently, the validity of this governmental intervention in the market, by fact and by law, would have provoked an expansion of the commodification process, manifested in the temporary dynamism of business with agricultural lands, among other factors. Aiming to carry out this type of discussion, the development of a case study with the two MTAs located in the semi-arid northeastern region ¿ Assú (RN) and São Rafael (RN) ¿ was proposed, since they were participants in the governmental hydric intervention, and for having distinct physical and economic characteristics. In this latter aspect, among the parameters of comparison used, it is important to highlight the incidence of expropriation of land (ordered by the State, and the development of agricultural modernization (driven by the market and relying on government stimulus). Both primary and secondary data were collected. The broadest period of analysis of this study, spans the years between 1971 (in light of the availability of data) to 1998 (reversion data of the positive expectation of the implementation of regional irrigated fruit crops based on large company agro-exportation models). Among the results obtained, highlighted are: a) the commodification of agricultural land and/or the process of developing the MTA, whether through positive influences from the agricultural product market, or legally driven ¿ with the edition of the State Land Laws of 1895; b) more recently, the PGH¿s initial expressive expropriation, which implicated in the increase of levels of concentration of the previously existing land base; c) after the completion of the main hydric project previewed, the Armando Ribeiro Gonçalves Dam (BARG), growth in the dynamism of business in the MTA was recorded for a brief period, driven mainly by the agricultural-cattle regions; this suggests the predominance of productive land use (active capital); however, there was a percentage of this dynamism driven by foreign investors to the agricultural sector, in an indication that the land was also being used for speculation (active liquid assets); d) facing the decline of the traditional northeastern economic complex, and the low expressivity of the irrigated fruit crop sector, there was an increase in the stocks of unused agricultural land, suggesting that the condition of active liquid assets became relatively more expressive than previously suggested. Considering the results obtained, it is concluded that, as was expected, the process of commodification of agricultural land was consecrated from the legal constitution of the regional MTA, which took place starting at the end of the 19th Century, and, that it followed trends in the agricultural product market. Modernly, the PGH temporarily invigorated the MTA; on the other hand, it disrupted the Regional Landholding Question ¿ through the increase in the concentration, disuse and speculation of agricultural land. The main solution indicated: implementation of the Rural Territory Tax / Doutorado / Desenvolvimento Economico, Espaço e Meio Ambiente / Doutor em Desenvolvimento Economico