The topic of this diploma thesis is "Analysis of Subsidy Conditions for Investment in Transport Infrastructure". The aim of the thesis is to analyse the subsidy conditions of investment sources in transport infrastructure and the subsequent evaluation of subsidy conditions. The diploma thesis consists of two parts. The theoretical part contains explanations of important concepts related to work. There is an analysis of transport infrastructure and its financing in the Czech Republic. There is also a foreign view on transport investment. There is also an explanation of the concept of subsidy, which is crucial for the work. In the practical part, the South Bohemian Region, which also plays an important role in the thesis, is described because it is a part of the GAJU project, which deals with the development of the South Bohemian Region. Another chapter of the practical part focuses on the analysis of the sources in the transport infrastructure. It is found out where the funds for the construction of the transport infrastructure comes from, what purposes they are used for and under what conditions. Based on the assessment of the overall state and the situation with the investment in transport infrastructure, measures have been proposed to improve the current state.

This diploma thesis deals with financial subsidies in agricultural company ``A{\crqq}, especially it is concentrated on financial subsidies of plant production and livestock production in this company in 2005-2008. The theoretical part describes problems of agriculture and reasons why the society has to support the agriculture then there are mentions of strangeness costs in agriculture and a costing model. Of course there are a list of institutions providing subsidy policy in the Czech Republic and the description of its financial supports. There is a financial analysis in the next part. Two situations are compared. Starting situation is economy of the farm without dotations and then the changes when the farm recieves the dotations. On the basis of this comparison, there are some of procurations concerning costs and returns. Another part reviews the structure of the costs.

The objective of the diploma paper was to assess the role, structure and development of subsidies within the system of financing of municipalities of the Czech Republic after 1993; to find out how the public administration reform was reflected in the system of municipal financing and whether it supported a higher financial self-sufficiency. The analysis of subsidy development was carried by means of comparing the total amount of subsidies and own revenues in relation to the total revenue in the period 1994 - 2007. In addition, the analysis of subsidy structure and the analysis of average volume of subsidies per unit in the period 2001 - 2007 were used in order to reach the intended objective. The paper is focused in particular on the municipalities of South Bohemia Region. Out of the total number of 662 municipalities, a representative sample of 179 municipalities was selected where the analysis was performed. The analysis also included all municipalities of the Czech Republic with population higher than 40,001. The total number of municipalities in the representative sample amounted to 203. The municipalities were classified into eight size categories by population. The public self-administration reform resulted in the fact that revenues from shares and assigned taxes started to flow into the municipal budgets, which contributed to a higher financial and decision-making self-sufficiency of the municipalities. Despite the public administration reform, the volume of subsidies still represents a considerable portion of sources of regional budgets. By means of analysing the structure of subsidies, it was ascertained that the share of the claimed subsidies in the total revenues from subsidies was growing with the growing number of population and on the other hand, the share of subsidies that may not be claimed in the total revenues from subsidies has been declining with the growing population. By means of analysing an average volume of subsidies per unit, it was ascertained that the amount of provided claimed subsidies as well as subsidies that may not be claimed grows with the number of population. In the same time, a considerable variability in revenues from subsidies was ascertained within municipalities in individual size categories. On the contrary, the variability was declining with the growing population.

abstract: This paper presents a two-period general equilibrium model that incorporates the firm's learning-by-doing under the green subsidies. I use a dynamic version of the Dixit-Stiglitz monopolistic competition model to analyze the impact of the introduction of green subsidies in the presence of pre-existing effluent taxes. I first show that the introduction of green subsidies promotes the demand for green goods, and consumers are better off each period. I then show that even when the green subsidies directly accrue to consumers, firms in the green sector also benefit via boosted demand for green goods. The learning-by-doing effect accelerates the speed of expansion of the green sector in the face of green subsidies. On the other hand, even when the demand for the green goods increases, and greater pollution may result from meeting the increased demand as a whole, environmental quality may still improve if the technology is good enough to sufficiently boost the net positive impact of green consumption on the environment. / Dissertation/Thesis / M.S. Economics 2013

A obesidade atingiu o estado de epidemia global para a Organização Mundial da Saúde. O Brasil não estaria imune a este fenômeno, segundo o IBGE presente em todas as classes sociais e faixas etárias. O interesse do ponto vista econômico é que o mercado de alimentos apresenta falhas, pois este não consegue precificar a relação entre consumo dos alimentos engordativos e a relação desses com doenças, a inconsistência temporal e o custo social para o sistema de saúde. Isso incentiva iniciativas de política pública para combater esse problema, uma das quais é analisada no presente trabalho. Mais especificamente, busca-se investigar a aplicação de um sobre tributo alimentos engordativos combinado com subsídio a cereais, frutas, verduras, vegetais e legumes. Para esta análise, foi necessário estimar a demanda por alimentos com base na POF-IBGE, para então aplicar a política fiscal proposta e avaliar seus impactos econômicos. O resultado, após a simulação de alguns cenários, é que o imposto sobre alimentos engordativos é uma opção que precisa ser combinada com um subsídio a alimentos saudáveis; caso seja aplicado apenas o imposto nos alimentos engordativos, podem ocorrer efeitos indesejáveis, tais como o aumento do consumo de alimentos ricos em sódio. / Obesity has reached global epidemic status for the World Health Organization, Brazil will not be immune to this phenomenon, according to IBGE present in all social classes and age groups. The interest point of view is that the economic food market is flawed, because it fails the price relationship between consumption of fattening foods and their relationship with disease, time inconsistency and social cost to the health system. This encourages public policy initiatives to combat this problem, one of which is analyzed in this dissertation. More specifically, it seeks to investigate the application of a tax on fattening foods combined with subsidies to cereals, fruits and vegetables. For this analysis, it was necessary to estimate the demand for food based on POF-IBGE, then apply a tax policy proposal and evaluate its economic impacts. The result, after some simulation scenarios, is that the tax on fattening foods is an option that needs to be combined with a subsidy to healthy food; if the tax is applied only in fattening foods, side effects can occur, such as increased consumption of foods high in sodium.

As exportações brasileiras de açúcar, especialmente as originadas da região Centro-Sul, são altamente competitivas no mercado mundial. Contudo, sofrem efeitos de políticas protecionistas no âmbito do comércio internacional, alterando a movimentação da produção em resposta à determinação de oferta e demanda de mercado. O objetivo deste estudo foi identificar e quantificar os efeitos que as medidas protecionistas para o açúcar nos Estados Unidos e na União Européia, tiveram sobre a exportação brasileira de açúcar, e sua repercussão na economia brasileira como um todo, tomando como base o impacto nas principais regiões produtoras do país. Utilizando o modelo descrito por Gardner (1987), verificou-se que a eliminação do equivalente tarifário, referente as quotas tarifárias de importação e programas de preço mínimo, nos Estados Unidos, aumentaria a participação brasileira no mercado de açúcar bruto em cerca de 18%, considerando as exportações médias que ocorreram para o mercado norte-americano no período de 1996 a 2002. Na União Européia, a redução de quotas de importação e a política de sustentação de preços provocariam um aumento de 55%, em média, nas exportações brasileiras, entre 1996 e 2002. Esse valor é obtido pressupondo-se que os outros potenciais exportadores não expandam suas participações no mercado internacional. Em termos de volume e valor exportado, os cálculos considerando a extinção de medidas protecionistas para o açúcar nos mercados da UE e dos EUA, produziram resultados semelhantes, com impactos estimados para a economia brasileira de incremento no valor da produção de, aproximadamente, R$ 166 milhões/ano e de geração de 6.547 empregos/ano, considerando os impactos diretos, indiretos e de efeito do aumento da renda, dos dois efeitos agindo simultaneamente, e nas duas regiões exportadoras do Brasil. Os resultados obtidos quando se considera a eliminação do valor calculado como equivalente subsídio do mercado europeu, para suas exportações de açúcar refinado, no entanto, sinalizam impactos mais expressivos que a eliminação do equivalente tarifário sustentado pelo bloco e pelos Estados Unidos. Esse impacto foi também mais expressivo para a região Centro-Sul comparado à da região Norte- Nordeste do Brasil. Os resultados sugerem que, neste contexto, o volume das exportações brasileiras de açúcar refinado aumentaria três vezes mais que o volume das exportações de açúcar bruto, se ambos os equivalentes tarifários, para os Estados Unidos e União Européia, fossem eliminados conjuntamente. Uma simulação do impacto dessa mudança na economia brasileira, indica a possibilidade de que incrementos na produção e emprego ocorram nessa mesma proporção: aumento de cerca de R$ 263 milhões/ano em produção (sendo R$ 211 milhões na região Centro-Sul e R$ 52 milhões na região Norte-Nordeste) e 8.480 empregos/ano gerados, considerando os efeitos diretos, indiretos e os impactos induzidos pelo efeito renda das famílias (sendo 5.256 na região Centro-Sul e 3.223 na região Norte-Nordeste). O valor total da produção estimulada pelos três impactos foi maior no Centro-Sul do Brasil. Já em relação à porcentagem do aumento da produção existente na economia, foi mais significativo o impacto na região Norte-Nordeste. Essas informações são úteis para a formulação de políticas econômicas e para a previsão de reações dos mercados frente a mudanças em variáveis internacionais, que são polêmicas na comunidade internacional. / Brazilian sugar exports, particularly those produced in the Center-South region, are highly competitive in the international market, but bear the effects of protectionist policies in international trade, as production changes compared to what would be obtained in response to supply and demand market signs. The objective of this study was to identify and measure the effects that protectionist measures for sugar, of the United States and European Union, had upon Brazilian sugar exports, together with its impact upon the overall economy, considering the results upon the main sugar producing regions of the country. A model described by Gardner (1987), was used to verify that the elimination of the tariff equivalent, relative to the import tariff quotas, together with the phase out of the minimum price program in the United States, would have increased the Brazilian participation in the raw sugar market by about 18 percent of its average exports to the US market through the 1996 to 2002 period. In the European Union, the reduction of import quotas and of the price support policy, showed and increase of 55 percent, on average, upon Brazilian exports, considering the same period of 1996 to 2002. This value is obtained under the assumption that other potential exporters will not expand their share in the international sugar market. In terms of export volume and value, calculations considering the extinction of protectionist measures for sugar in the EU and United States markets, produced results very similar, with estimated impacts of an increase in the production value upon the Brazilian economy by approximately R$ 166 million per year, together with the generation of 6.547 employments per year. These results were obtained considering the direct and indirect impacts of an income increase, besides the effects of these two effects acting simultaneously, and in the two major exportable regions in Brazil. The results obtained as one considers the elimination of the calculated value, as a subsidy equivalent of the European market for refined sugar exports, however, indicated more expressive effects compared to the elimination of equivalent tariff sustained by that trade bloc and by the United States. This impact was also more expressive for the Center-South region compared to the North-Northeastern Brazil. The results suggest that in this context, the export volume of refined sugar would increase three times more than the expansion in the raw sugar exports, if both are equivalent tariffs for the United States and the European Union were simultaneously eliminated. The simulation of the impact of this change in the Brazilian economy indicates the possibility that increases the increments in production and employment occur in this same proportion: production increased by R$ 263 million per year (being R$ 211 million in the Center South region and R$ 52 million in the North-Northeastern region) and 8.480 employments per year were created, considering direct, indirect and the impacts induced by the effects of family income (such that 5.256 in the Center-South region and 3.223 in the North-Northeast). The total production value stimulated by the three impacts was greater in the Center-South Brazil. However, the percentage increase in the actual level of production was more significant in the North Northeast. This is useful information to formulate economic policies and to forecast the market reaction in face of changes in the international variable what is still a controversial matter within the international community.

This report presents findings from research in Ribáuè district, Nampula province, in northeast Mozambique. Our aim was to understand the living conditions of the impoverished elderly and identify strategies that may improve their situation. We conducted semi-structured interviews with elderly people, including some of the most vulnerable and some who receive income from the social assistance programme. To gain a wider context we met representatives of governmental and non-governmental organisations and referred to secondary sources. We use the Sustainable Rural Livelihoods framework to present the capital assets (natural,social, financial, physical and human) of Ribáuè district and of its elderly inhabitants. We consider how access to assets is affected by political, economic and cultural factors in the community. We set the situation of the elderly against the development history of postindependence Mozambique, and international concern about poverty, the ageing population and their human rights. We find that social assets in the form of human relationships, and natural assets in the form of land, are essential for elderly people’s livelihoods. Most of the elderly have very limited access to financial assets, apart from the few who receive social ssistance. This programme makes a very small but appreciated contribution to family welfare. However the programme’s reach has been limited geographically and eligibility regulations tend to obstruct access for the very poorest. In general the human capital of the rural and uneducated elderly is declining, as society increasingly values modern skills and knowledge. However the Ribáuè residents we met experience some benefit from infrastructure modernisation. Elderly people are receiving more attention, especially as carers of children. We have identified existing strategies for improving elderly people’s livelihoods. We suggest ways to build on these, as well as possible new strategies. If development policies are both equitable and successful, increased employment and taxation should enable formal pension and social security systems to provide for the elderly in the long-term future. In the short to medium term, expansion of the social assistance programme must be prioritised, as it is vital to the most vulnerable. It is also important that people’s customary engagement in mutually supportive social networks is strengthened rather than undermined by development changes. Key words: Mozambique, Nampula, elderly, social assistance, the food subsidy program (PSA), Sustainable Rural Livelihoods (SRL)

The marine ecosystem provides key resources to terrestrial organisms inhabiting oceanic islands. These subsidies of marine resources have the potential to affect species richness, ecology and productivity, especially on islands with high perimeter-area ratios. I investigated the impact and importance of marine subsidies on mammal diversity and diet on islands of British Columbia’s Central Coast. Insular mammal species richness was significantly correlated with island area and quantity of marine subsidy (wrack). However, mink and river otter island occupancy was unaffected by island-level covariates, whereas small mammals were more likely to occupancy islands closer together. Keen’s mice and food items were subsidized directly (i.e., consumption) and indirectly (i.e., fertilization) by marine resources. Beach-dwelling arthropods composed 33% of mouse diets. Furthermore, mouse and terrestrial arthropod abundances and stable isotope signatures (d13C and d15N) of food items were depleted moving inland from the beach. Finally, reproductive male mice consumed up to twice the marine-derived prey as females. Collectively, this work demonstrates that insular mammalian richness, as mediated by island-level factors, may be complex due to variation within populations and the recipient ecosystem (e.g., prey biomass). / Graduate

This thesis complexly describes the crimes of fraud, insurance fraud, credit fraud and subsidy fraud as regulated by sections 209 to 212 of Act No. 40/2009 Coll. Penal Code. First the historical development of these crimes is described, both from the view of legislation and criminology. Further, the sources of the legislative regulation of these crimes are defined. Since fraud belongs in the category of property crimes, these are also discussed collectivelly, with emphasis on the individual common elements of the above-mentioned crimes. The above-mentioned crimes are each individually described with respect to their individual elements including the description of eventual problematic elements of the current legislation. In case of the special elements of these crimes the legislation regarding the respective contractual obligations is described. In addition to the above-described exposition a comparison with the crime of Act detrimental to the financial interests of the European Union is included. In the conclusion the current legislation is evaluated positively with the exception of the admonition regarding the casuictic legislative regulation of the special merits of these crimes including the question of sustainability of the current legislative state with respect to the technological and...

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第15002号 / 工博第3176号 / 新制||工||1477(附属図書館) / 27452 / UT51-2009-R726 / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 岡田 憲夫, 教授 小林 潔司, 教授 多々納 裕一 / 学位規則第4条第1項該当