Submitted by Izabel Franco (izabel-franco@ufscar.br) on 2016-10-03T17:52:41Z No. of bitstreams: 1 DissLMB.pdf: 5264952 bytes, checksum: 02a1773f70b9e6ba99bd726a0ef76717 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T18:28:38Z (GMT) No. of bitstreams: 1 DissLMB.pdf: 5264952 bytes, checksum: 02a1773f70b9e6ba99bd726a0ef76717 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T18:28:43Z (GMT) No. of bitstreams: 1 DissLMB.pdf: 5264952 bytes, checksum: 02a1773f70b9e6ba99bd726a0ef76717 (MD5) / Made available in DSpace on 2016-10-20T18:28:49Z (GMT). No. of bitstreams: 1 DissLMB.pdf: 5264952 bytes, checksum: 02a1773f70b9e6ba99bd726a0ef76717 (MD5) Previous issue date: 2016-04-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / This research aims to propose a methodology for accessibility evaluation in middle-sized cities presenting a case study held in São José do Rio Preto (SP), city in the northwest of the São Paulo state. For this, the research used is based on a quality indicator (SQI – Sidewalks Quality Index, developed by Ferreira e Sanches, 2001). The questionnaires application in wheelchair users allowed the information collection in a qualitative and quantitative level regarding of security, comfort and environment in sidewalks and crossings and the carry through of a technical evaluation in the central area of the city. From these steps, as a methodology proposal, it was possible to elaborate an Accessibility Evaluation Index (AEI). This index was applied in the central area of the case study and an auditing (validation) was realized in order to verify the correct elaboration of the index. The present research was applied in a middle-sized city, the city type that has the fastest currently increase (IBGE, 2010), making the index an important accessibility evaluation tool. Thus, it grants the correction of identified accessibility problems avoiding the formation of cities whit segregated spaces, in people with some type of deficiency, with reduced mobility or elders do not have access to the city. / Este trabalho tem como objetivo propor uma metodologia para avaliação da acessibilidade em cidades de porte médio, apresentando um estudo de caso que foi realizado em São José do Rio Preto, cidade da região noroeste do estado de São Paulo. Para isto, a pesquisa utilizou como base um indicador de qualidade (IQC – Índice de Qualidade de Calçadas, desenvolvido por Ferreira e Sanches, 2001). A aplicação de questionários em cadeirantes permitiu a coleta de informações a nível quantitativo e qualitativo, referentes a segurança, conforto e ambiente em calçadas e travessias, e também a realização de uma avaliação técnica na área central da cidade. A partir destas etapas, como proposta de metodologia, foi possível elaborar um Índice de Avaliação de Acessibilidade (IAA). Este índice foi aplicado na área central da cidade do estudo de caso e para verificar a correta elaboração do índice uma auditoria (validação) foi realizada. O presente trabalho foi aplicado a uma cidade de porte médio, as cidades que mais crescem atualmente (IBGE, 2010), tornando o índice uma importante ferramenta de avaliação de acessibilidade. Assim, permite-se que os problemas identificados relativos a acessibilidade, possam ser corrigidos evitando a formação de cidades segregadoras de espaços, onde pessoas com algum tipo de deficiência ou com mobilidade reduzida e idosos não tenham acesso à cidade.

Outline the factors leading to the emergence of technical improvements of non-residential premises with regard to the current issue of legal concepts. The analysis will focus on and evaluate the real value of the work performed and include their impact on rent and lease.

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.

A inovação tecnológica é resultante de um processo social, movido por agentes e necessidades selecionadas. A tecnologia é um instrumento útil e dirigido por interessados que influenciam decisões sobre o processo produtivo. É importante compreender como ocorre este processo de inovação na indústria da construção civil sob este aspecto teórico. Raramente, a questão sobre a seletividade das inovações é esboçada por pesquisadores da área. Portanto, é necessário adotar uma visão sistêmica, delineando os agentes articuladores e as necessidades elencadas para efetivação das mudanças. Para aprofundar este tema, selecionou-se o caso da implementação do sistema wood frame no Brasil a partir do ano de 2010. No histórico geral do país, desde a segunda metade do século XX, a indústria da construção em madeira foi pouco disseminada e apresentou poucas inovações tecnológicas. Mas, em 2009, o setor madeireiro se mobilizou mediante a denominada Comissão Casa Inteligente para transformar e incrementar sua produção. Como resultado desta ação conjunta, em 2012, o sistema construtivo leve em madeira denominado wood frame foi introduzido no programa habitacional Minha Casa Minha Vida (PMCMV) financiado por agentes públicos. Para compreender esta mudança no cenário brasileiro, esta tese tem como objetivo analisar como ocorreu esta introdução do sistema inovador wood frame na produção de habitação no Brasil. Para isso, sob a visão sistêmica, esta pesquisa busca responder o que motivou esta transformação técnica, quais agentes participaram deste processo, como se articularam para promover o wood frame e quais resultados obtiveram. Esta análise contribui para demonstrar como as articulações entre setor produtivo, Estado e instituições de ensino e pesquisa podem ser eficazes para promover as mudanças técnicas no setor de construções. / Technological innovation is the result of a social process guided by agents and selected needs. Technology is an instrument directed by the interested who influence decisions about the production process. It is important to comprehend how this innovation process occurs in the civil construction industry with this point of view. The issue about the selectivity of innovations is rarely outlined by researchers in this area. Therefore, it is necessary to understand how the process of technological innovation occurs under a systemic vision, outlining its agents and their selected needs to implement the changes. On this basis, for this research was selected the case of implementation of wood light frame construction in Brazil in the year of 2010. In the history of Brazil, since mid-XX century, the wood construction industry wasnt very disseminated and have presented few technological transformations. However recently, since 2009, the timber sector has been mobilizing through a committee to transform and increase its production. As a result of this joint action, in 2012, the wood light frame construction was introduced in the social housing program entitled Minha Casa Minha Vida (MCMV) funded by public agents. To understand this change in the scenario of wood construction in Brazil, this thesis aims to analyze how the introduction of the innovative wood frame system occurred in the production of social housing. For this, this research analyzes what motivated this technological change, which agents participated on this process, how they articulated and what results they outcome. This analysis contributes to demonstrate how the articulations between productive sector, state and educational institutions can be effective in promoting technical changes in the construction sector

The work deals with the analysis of § 33, low on income tax. It also deals with this category from an accounting perspective. It explains concepts like modernization, reconstruction, extension. One part also contains explanation of differences between repairs and technical evaluation.

s the dependence of IS/IT has grown in modern organizations, IT investments have soared in the last couple of decades. Large amounts of money are spent with the hope that the investments will generate value for the business organizations using the systems. It is hence easy to understand the needs for methods to assess the business value of IT-investments. The investment decision is basically about selecting the best IT-system or the best combination of IT-systems, i.e. the system(s) that provides the most business value in dimensions that are important business-wise. However, a problem with many of the avail-able methods is that they often fail to concretely explain what technical characteristics the IT systems(s) should have to achieve the business value desired. A complicating aspect of IT-investment evaluations is also that the evaluations usually include a high degree of un-certainty. In this thesis, an IT investment evaluation method is presented that indicatively assesses the differences in contribution to business value from IT-investment alternatives. The method provides, at a relatively low cost of investigation, indications of not only the technical differences between the IT-investment alternatives in a specific investment situation, but also an assessment of the differences in types and amounts of their business value. The presented method has been applied in a large case study at an electric power company. Furthermore, it also incorporates concepts found within Enterprise architecture (EA), particularly in how the information used in the evaluation is collected. The presented thesis is a composite thesis that, besides an introduction, includes five papers (paper A-E). Paper A presents an outline of the method as well as its application in the case study. It also presents the theoretical fundaments for the criteria used for the technical evaluation and the business value assessment including the method’s applications in relation to Enterprise architecture. The following two papers primarily present necessary steps in the development of the method. First, paper B presents the process to develop a functional reference model (used for the functional assessments in the method), including its application in the case study. Second, a breakdown of the term business value into a set of IS/IT-affected value dimension is presented in paper C. The last two papers present the final steps, i.e. the technical evaluation of the investment alternatives (paper D) and the final business value assessment (paper E). The papers include the methods to perform these analyses as well as the application of the method in the case study and the results of the case study. / QC 20100608

A inovação tecnológica é resultante de um processo social, movido por agentes e necessidades selecionadas. A tecnologia é um instrumento útil e dirigido por interessados que influenciam decisões sobre o processo produtivo. É importante compreender como ocorre este processo de inovação na indústria da construção civil sob este aspecto teórico. Raramente, a questão sobre a seletividade das inovações é esboçada por pesquisadores da área. Portanto, é necessário adotar uma visão sistêmica, delineando os agentes articuladores e as necessidades elencadas para efetivação das mudanças. Para aprofundar este tema, selecionou-se o caso da implementação do sistema wood frame no Brasil a partir do ano de 2010. No histórico geral do país, desde a segunda metade do século XX, a indústria da construção em madeira foi pouco disseminada e apresentou poucas inovações tecnológicas. Mas, em 2009, o setor madeireiro se mobilizou mediante a denominada Comissão Casa Inteligente para transformar e incrementar sua produção. Como resultado desta ação conjunta, em 2012, o sistema construtivo leve em madeira denominado wood frame foi introduzido no programa habitacional Minha Casa Minha Vida (PMCMV) financiado por agentes públicos. Para compreender esta mudança no cenário brasileiro, esta tese tem como objetivo analisar como ocorreu esta introdução do sistema inovador wood frame na produção de habitação no Brasil. Para isso, sob a visão sistêmica, esta pesquisa busca responder o que motivou esta transformação técnica, quais agentes participaram deste processo, como se articularam para promover o wood frame e quais resultados obtiveram. Esta análise contribui para demonstrar como as articulações entre setor produtivo, Estado e instituições de ensino e pesquisa podem ser eficazes para promover as mudanças técnicas no setor de construções. / Technological innovation is the result of a social process guided by agents and selected needs. Technology is an instrument directed by the interested who influence decisions about the production process. It is important to comprehend how this innovation process occurs in the civil construction industry with this point of view. The issue about the selectivity of innovations is rarely outlined by researchers in this area. Therefore, it is necessary to understand how the process of technological innovation occurs under a systemic vision, outlining its agents and their selected needs to implement the changes. On this basis, for this research was selected the case of implementation of wood light frame construction in Brazil in the year of 2010. In the history of Brazil, since mid-XX century, the wood construction industry wasnt very disseminated and have presented few technological transformations. However recently, since 2009, the timber sector has been mobilizing through a committee to transform and increase its production. As a result of this joint action, in 2012, the wood light frame construction was introduced in the social housing program entitled Minha Casa Minha Vida (MCMV) funded by public agents. To understand this change in the scenario of wood construction in Brazil, this thesis aims to analyze how the introduction of the innovative wood frame system occurred in the production of social housing. For this, this research analyzes what motivated this technological change, which agents participated on this process, how they articulated and what results they outcome. This analysis contributes to demonstrate how the articulations between productive sector, state and educational institutions can be effective in promoting technical changes in the construction sector

This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.