農業發展曾經在臺灣的經濟建設史上，佔有輝煌一頁，民國四十至五十年代，農民胼手胝足地配合政府農業政策，不只增裕農業生產，同時也奠定臺灣日後工商發展之基礎，然而隨著臺灣經濟的發展，工商業產值佔GDP比例加重，農業產值佔GDP比例卻逐年下降，農業經營也面臨許多難題及衝擊，農戶所得水準相對非農戶為低，老年農民生活保障不足等問題一再被提出討論，同時由於近年來農業生產不符經濟效益等因素，且部分農民福利措施對農民資格的界定迭起社會爭議，因此各項保障農民福利措施的公平性及必要性亦隨之引起爭論，本文試著從農民的社會保險、老年給付、租稅福利、價格補貼及其它救（補）助措施等五方面，來探討農民的福利保障現況，並針對現況缺失提出檢討與建議，尤其面對全球經濟自由化趨勢下，如何協助農業經營轉型，增進農民福利，應是農民、農業部門及政府需共同思索的問題。 / The prosperity of agriculture played an important role in Taiwan’s economical construction history. In 1940’s and 50’s, Taiwan’s farmers, actively responding to the agriculture-developing policy, not only increased the agricultural production, but also helped to establish a firm foundation for the following industrial and commercial development in Taiwan. However, as the industrial and commercial value increases yearly in GDP, the value of agriculture in GDP, on the other hand, decreases year after year. Farmers thus faced many problems and challenges. Issues such as the obvious poorer condition of farmers’ life compared to the non-farmer, and the unsatisfying welfare state of retired farmers are frequently among the arguments. Furthermore, owing to the facts that most farmers own some real estates as the grounds they plant and yet their production can’t even reach the bottom line of economical effect, the necessity and justification of farmers welfare measures are consequently evoking constant controversy. The goal of this thesis, therefore, is trying to examine the status of Taiwan’s farmers’ welfare state in the following five fields: farmer’s social insurance, elderly farmer’s allowance, tax welfare, price subsidy and other assistance measures, and to raise my proposals and suggestions to solve these problems. How to help farmers to do well in the transformation of agricultural management and thus improve their welfare state should be a public issue for farmers themselves and the agriculture departments as well as the whole government, especially when facing the trend of liberalization of the global economics.

<p>This dissertation consists of four self-contained essays.</p><p>Essay I (with Cecilia Enström Öst) investigates whether housing allowance affects recipients’ tenure choice in Sweden. A two-stage conditional maxi-mum likelihood probit (2SCMLP) model is applied in a panel data setting to simultaneously control for individual heterogeneity, state dependence and endogeneity. The empirical study is based on administrative data of housing allowance recipients between the years 1994 and 2002. Our results indicate that the housing allowance positively affects recipients’ homeownership propensity in Sweden. </p><p>Essay II investigates whether the Swedish housing allowance system creates dependence on welfare in recipients. Using longitudinal data from Swedish micro database-LINDA, this paper found that there is no evidence of nega-tive duration dependence among the Swedish housing allowance spells. This finding is consistent across different model specifications and various con-trols of the heterogeneity issue. </p><p>Essay III analyzes the impacts of the 1997 reform of Swedish housing al-lowance system on affected recipients’ exit hazards using the DD (differ-ence-in-difference) estimation strategy. This paper found strong evidence that the 1997 reform positively shifted up the conditional exiting probability of the couple with children recipient group, and the estimated magnitude of impact is sizable.</p><p>Essay IV extends the VECM (Vector Error Correction Cointegration Model) and PT (permanent-transitory) variance decomposition framework proposed by Lettau & Ludvigson (2004) to a situation in which total wealth is disag-gregated into housing wealth and financial wealth. The empirical studies are based on the Swedish aggregate quarterly data spanning from 1980q1 to 2004q4. We found strong statistical evidence that the movements of total consumption expenditures, disposable income, housing wealth and financial wealth are tied together. It is also shown that the movements of housing wealth in Sweden contain a large proportion of transitory component. </p>

This dissertation consists of four self-contained essays. Essay I (with Cecilia Enström Öst) investigates whether housing allowance affects recipients’ tenure choice in Sweden. A two-stage conditional maxi-mum likelihood probit (2SCMLP) model is applied in a panel data setting to simultaneously control for individual heterogeneity, state dependence and endogeneity. The empirical study is based on administrative data of housing allowance recipients between the years 1994 and 2002. Our results indicate that the housing allowance positively affects recipients’ homeownership propensity in Sweden. Essay II investigates whether the Swedish housing allowance system creates dependence on welfare in recipients. Using longitudinal data from Swedish micro database-LINDA, this paper found that there is no evidence of nega-tive duration dependence among the Swedish housing allowance spells. This finding is consistent across different model specifications and various con-trols of the heterogeneity issue. Essay III analyzes the impacts of the 1997 reform of Swedish housing al-lowance system on affected recipients’ exit hazards using the DD (differ-ence-in-difference) estimation strategy. This paper found strong evidence that the 1997 reform positively shifted up the conditional exiting probability of the couple with children recipient group, and the estimated magnitude of impact is sizable. Essay IV extends the VECM (Vector Error Correction Cointegration Model) and PT (permanent-transitory) variance decomposition framework proposed by Lettau &amp; Ludvigson (2004) to a situation in which total wealth is disag-gregated into housing wealth and financial wealth. The empirical studies are based on the Swedish aggregate quarterly data spanning from 1980q1 to 2004q4. We found strong statistical evidence that the movements of total consumption expenditures, disposable income, housing wealth and financial wealth are tied together. It is also shown that the movements of housing wealth in Sweden contain a large proportion of transitory component.

Ce mémoire décrit et analyse différents types de systèmes d'échange de droits d'émission utilisés dans le cadre de politiques de gestion de la pollution atmosphérique. L'objectif premier est de répertorier des enjeux juridiques étant liés à l'efficacité de ces systèmes. Dans un premier temps, nous nous attardons à la structure et aux mécanismes internes des systèmes d'échange de droits d'émission. Tout d'abord, nous soulignons le fondement théorique de ce type de système. Nous évaluons par la suite la structure et certains litiges liés au système d'échange américain dans le cadre des émissions de dioxyde de soufre. Dans un deuxième temps, nous continuons la description de systèmes en nous attardant plus spécifiquement aux interactions entre les systèmes d'échange de droits d'émission et les autres politiques et règlementations environnementales (incluant d'autres systèmes d'échange d'émission) visant la même problématique environnementale. / The present essay describes and analyses different types of emissions trading schemes as an instrument in air quality and environmental policy. The objective is to index legal stakes or risks relating to the efficiency of emissions trading schemes. ln the first part, we evaluate the structure and the design of emissions trading schemes. The knowledge of the economic theory transcending those schemes is necessary to understand ail the structural mechanisms. After this evaluation, this essay proposes an analysis of the U.S. sulphur dioxide program based on the U.S. Clean Air Act and sorne of the litigations that occurred in the application of the said program. ln part two, we are describing the structure and the design of emissions trading schemes with the specific goal of underlining the interactions between different types of environmental policies or regulations and emissions trading schemes when they are ail used for the same environmental problem. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (LL.M.) option recherche". Ce mémoire a été accepté à l'unanimité et classé parmi les 15% des mémoires de la discipline. Commentaires du jury ; "Le jury souligne la difficulté du sujet et l'importance des enjeux économiques, politiques et juridiques. Le candidat a bien déblayé le sujet et a su structurer son analyse de manière intéressante".

O objetivo do experimento foi avaliar o desempenho e a qualidade da carcaça de novilhos superprecoces submetidos a alturas de manejo de pastos de aveia preta e azevém anual (10, 20, 30 e 40 cm) e uma testemunha sem pastejo, bem como avaliar os efeitos dessas alturas de manejo sobre o estabelecimento e o rendimento da cultura de soja subseqüente. O experimento foi realizado na Fazenda do Espinilho, município de Tupanciretã, entre julho de 2004 e maio de 2005. Animais jovens com idade média de dez meses e peso inicial de 190 kg foram distribuídos num delineamento experimental de blocos ao acaso, com três repetições. As ofertas diárias de forragem para os tratamentos 10, 20, 30 e 40 cm foram, respectivamente, 8,8, 14,7, 29,0 e 48,9 kg de matéria seca/100 kg de peso vivo (PV). O ganho de peso por hectare foi superior nos tratamentos com menor altura de manejo, em decorrência da maior carga animal empregada, sendo 529,7, 489,5, 320,9 e 201,6 kg de PV/ha, para os respectivos tratamentos. O ganho médio diário e peso ao abate apresentaram resposta quadrática (P<0,05) conforme o incremento na altura do pasto. A deposição de gordura apresentou média de 3,8 mm e o rendimento médio de carcaça fria foi de 53,3% (P<0,05). As alturas reais do pasto ficaram próximas daquelas pretendidas, havendo um aumento linear da massa de forragem com o aumento das alturas de manejo do pasto. A taxa de acúmulo não foi afetada pelos tratamentos. A taxa de lotação apresentou resposta linear decrescente com o aumento da altura do pasto. A massa de forragem remanescente aumentou na medida em que houve incremento na altura de manejo do pasto. Foi observada diferença entre os tratamentos para palhada residual e estande inicial de plantas de soja, porém, essas diferenças não afetaram o rendimento de grãos da cultura. Concluiu-se que novilhos superprecoces atingem peso de abate e grau de acabamento adequados quando terminados em pastagem de inverno e suplementados no terço final do ciclo de pastejo. O melhor ganho médio diário foi obtido em altura entre 25 a 30 cm e a maior produção por área em 10 cm de altura. A utilização de pastos durante o inverno não prejudica o rendimento de grãos na cultura de soja subseqüente, possibilitando aumento da renda do produtor pela oportunidade de gerar receitas durante a entressafra da soja. / This trial aimed to evaluate the performance and carcass quality of “superprecoce” steers grazing oat and annual ryegrass pastures managed at 10, 20, 30 and 40 cm with a no grazing reference, as well as sward height management effects on soybean establishment and grain yield. The experiment was carried at Fazenda do Espinilho, Tupanciretã municipality, from July 2004 until May 2005. Young animals with 10 months on average and initial live weight of 190 kg were distributed in a randomized block design with three replicates. The daily herbage allowances were 8.8, 14.7, 29.0 and 48.9 kg of dry matter/100kg of live weight, respectively treatments. The live weight gain per hectare was superior in treatments with lower management heights, due to the greater stocking rate employed, being 529.7, 489.5, 320.9 and 201.6 kg of LW, respectively for the treatments 10, 20, 30 and 40cm height. The average daily gain and slaughter weight increased with pasture height being fitted by a quadratic model (P<0.05). The fat deposition and the medium dressing of cold carcass averaged 3.8mm and 53.3%, respectively (P<0.05). The actual sward heights were very similar to those previously intended. There was a linear increase in herbage mass with the increase of sward height. The pasture accumulation rate was not influenced by treatments. The stocking rate showed a decreased linear response with increasing sward height. Post grazing herbage mass increased with increasing sward height. Treatments had effect on initial soybean stand, but not in soybean yield. It was concluded that “superprecoce” steers can reache slaughter weight and adequately finishing degree when finished in winter cultivated pasture supplemented in final third of the grazing cycle. Better individual animal performance is obtained when pasture height ranges from 25 to 30 cm and animal production per hectare when the pasture was managed at 10 cm height. Results suggest grazing animals do not damage succeeding soybean crop, allowing farmers profitability enhancement during soybean intercropping.

Submitted by LUIS OTAVIO PAVAN HATAMOTO (luis_hatamoto@hotmail.com) on 2017-01-10T18:35:12Z No. of bitstreams: 1 LuisHatamoto-TeseMestrado.pdf: 1852048 bytes, checksum: bc6eb8138880413b55d2b36836dc2d21 (MD5) / Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Boa Tarde, Prezado Luis Por favor corrigir os seguintes itens: Tirar o acento de Getulio Titulo em letras maiúsculas - alterar nas página que houver o titulo No fim da página fica apenas São Paulo tirar o - SP Campo de Conhecimento: Finanças e Economia de Empresas (alterar nas páginas que houver campo de conhecimento) Peço proceder com as alterações e submeter novamente o trabalho Atenciosamente on 2017-01-10T18:48:54Z (GMT) / Submitted by LUIS OTAVIO PAVAN HATAMOTO (luis_hatamoto@hotmail.com) on 2017-01-11T12:50:13Z No. of bitstreams: 2 LuisHatamoto-TeseMestrado.pdf: 1852048 bytes, checksum: bc6eb8138880413b55d2b36836dc2d21 (MD5) Financ¸as-Hatamoto-Tese-Final_v4 - entrega.pdf: 1507861 bytes, checksum: cf32b9fd2a3bdc2b7a9dff998a04a9fc (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2017-01-11T15:14:18Z (GMT) No. of bitstreams: 2 LuisHatamoto-TeseMestrado.pdf: 1852048 bytes, checksum: bc6eb8138880413b55d2b36836dc2d21 (MD5) Financ¸as-Hatamoto-Tese-Final_v4 - entrega.pdf: 1507861 bytes, checksum: cf32b9fd2a3bdc2b7a9dff998a04a9fc (MD5) / Made available in DSpace on 2017-01-12T11:47:23Z (GMT). No. of bitstreams: 2 LuisHatamoto-TeseMestrado.pdf: 1852048 bytes, checksum: bc6eb8138880413b55d2b36836dc2d21 (MD5) Financ¸as-Hatamoto-Tese-Final_v4 - entrega.pdf: 1507861 bytes, checksum: cf32b9fd2a3bdc2b7a9dff998a04a9fc (MD5) Previous issue date: 2016-12-13 / This study seeks to assess whether the provision method for doubtful accounts (PDD, or 'Provisão para Devedores Duvidosos') adopted by financial institutions is applicable in retail companies and if there are adjustments needed to improve the use of these methods in this sector. Banks and other financial institutions have unique characteristics in the composition of its loan portfolio, which require the adoption of different procedures in the PDD composition against those charged by other sectors (i.e. trade, industry or services), which are free to actualize the loss provisioning. Financial companies are regulated by the Central Bank of Brazil through the Resolution of the National Monetary Council No. 2682 of December 21th 1999 which determines percentage, terms and minimum levels of classification, and which leaves the task of developing risk models for the institutions. Based on the Resolution by Central Bank of Brazil, this study evaluate the adoption of provisioning models used by financial institutions in the receivables’ portfolio from suppliers in a Brazilian retail company, and through an academic work applied to propose a model for allowance for doubtful accounts of this portfolio. The main objective is achieved due to the risk model developed fits better the provision in the losses. This benefit has two effects: first in the profits, as it reduces the expenses with allowances, and second since it smooths impacts of bad debts. / O estudo visa avaliar se o método de provisão para devedores duvidosos (PDD) adotado pelas instituições financeiras é aplicável em empresas varejistas e se há necessidade de adequações para melhorar o uso deste método neste setor. Bancos e demais instituições financeiras têm características singulares na composição de sua carteira de crédito, que obrigam a adoção de procedimentos diferenciados na composição da PDD em relação aos praticados pelos demais setores (comerciais, indústria ou de prestação de serviços), os quais são livres para realizar o provisionamento de perdas. Empresas do setor financeiro são regulamentadas pelo Banco Central do Brasil através da Resolução do Conselho Monetário Nacional de n° 2.682 de 21 de dez de 1999, que determina percentuais, prazos e níveis mínimos de classificação, deixando a cargo das instituições fazerem a classificação de risco de suas operações. Considerando esta norma do Banco Central do Brasil, este trabalho avalia a adoção do modelo de provisionamento utilizado pelas instituições financeiras, na carteira de trade allowances, que são recebíveis de fornecedores com origem em negociações comerciais realizadas entre a empresa varejista e seus fornecedores, utilizados para fomentar a venda de produtos, por exemplo, desconto no preço final, exposição diferenciada, entre outras ações e, através de um trabalho acadêmico aplicado propõe um modelo de avaliação de risco para constituição da PDD desta carteira. O principal objetivo é atingido, pois o modelo de avaliação de risco se mostra satisfatório e o método de provisionamento, seguindo a Resolução 2.682, gerou benefício a medida que melhor se adequou à perda observada. Este benefício tem efeito tanto no resultado, a medida que reduz a despesa com a provisão, como na gestão do capital de giro, pois suaviza impactos de não recebimento.

O objetivo do experimento foi avaliar o desempenho e a qualidade da carcaça de novilhos superprecoces submetidos a alturas de manejo de pastos de aveia preta e azevém anual (10, 20, 30 e 40 cm) e uma testemunha sem pastejo, bem como avaliar os efeitos dessas alturas de manejo sobre o estabelecimento e o rendimento da cultura de soja subseqüente. O experimento foi realizado na Fazenda do Espinilho, município de Tupanciretã, entre julho de 2004 e maio de 2005. Animais jovens com idade média de dez meses e peso inicial de 190 kg foram distribuídos num delineamento experimental de blocos ao acaso, com três repetições. As ofertas diárias de forragem para os tratamentos 10, 20, 30 e 40 cm foram, respectivamente, 8,8, 14,7, 29,0 e 48,9 kg de matéria seca/100 kg de peso vivo (PV). O ganho de peso por hectare foi superior nos tratamentos com menor altura de manejo, em decorrência da maior carga animal empregada, sendo 529,7, 489,5, 320,9 e 201,6 kg de PV/ha, para os respectivos tratamentos. O ganho médio diário e peso ao abate apresentaram resposta quadrática (P<0,05) conforme o incremento na altura do pasto. A deposição de gordura apresentou média de 3,8 mm e o rendimento médio de carcaça fria foi de 53,3% (P<0,05). As alturas reais do pasto ficaram próximas daquelas pretendidas, havendo um aumento linear da massa de forragem com o aumento das alturas de manejo do pasto. A taxa de acúmulo não foi afetada pelos tratamentos. A taxa de lotação apresentou resposta linear decrescente com o aumento da altura do pasto. A massa de forragem remanescente aumentou na medida em que houve incremento na altura de manejo do pasto. Foi observada diferença entre os tratamentos para palhada residual e estande inicial de plantas de soja, porém, essas diferenças não afetaram o rendimento de grãos da cultura. Concluiu-se que novilhos superprecoces atingem peso de abate e grau de acabamento adequados quando terminados em pastagem de inverno e suplementados no terço final do ciclo de pastejo. O melhor ganho médio diário foi obtido em altura entre 25 a 30 cm e a maior produção por área em 10 cm de altura. A utilização de pastos durante o inverno não prejudica o rendimento de grãos na cultura de soja subseqüente, possibilitando aumento da renda do produtor pela oportunidade de gerar receitas durante a entressafra da soja. / This trial aimed to evaluate the performance and carcass quality of “superprecoce” steers grazing oat and annual ryegrass pastures managed at 10, 20, 30 and 40 cm with a no grazing reference, as well as sward height management effects on soybean establishment and grain yield. The experiment was carried at Fazenda do Espinilho, Tupanciretã municipality, from July 2004 until May 2005. Young animals with 10 months on average and initial live weight of 190 kg were distributed in a randomized block design with three replicates. The daily herbage allowances were 8.8, 14.7, 29.0 and 48.9 kg of dry matter/100kg of live weight, respectively treatments. The live weight gain per hectare was superior in treatments with lower management heights, due to the greater stocking rate employed, being 529.7, 489.5, 320.9 and 201.6 kg of LW, respectively for the treatments 10, 20, 30 and 40cm height. The average daily gain and slaughter weight increased with pasture height being fitted by a quadratic model (P<0.05). The fat deposition and the medium dressing of cold carcass averaged 3.8mm and 53.3%, respectively (P<0.05). The actual sward heights were very similar to those previously intended. There was a linear increase in herbage mass with the increase of sward height. The pasture accumulation rate was not influenced by treatments. The stocking rate showed a decreased linear response with increasing sward height. Post grazing herbage mass increased with increasing sward height. Treatments had effect on initial soybean stand, but not in soybean yield. It was concluded that “superprecoce” steers can reache slaughter weight and adequately finishing degree when finished in winter cultivated pasture supplemented in final third of the grazing cycle. Better individual animal performance is obtained when pasture height ranges from 25 to 30 cm and animal production per hectare when the pasture was managed at 10 cm height. Results suggest grazing animals do not damage succeeding soybean crop, allowing farmers profitability enhancement during soybean intercropping.

The inadequate housing allowance, rental allowance, taxable subsidies and housing shortages in developing countries are some of the challenges of the 21st century. Namibia is no exception. The study is aimed at figuring out whether government actions and interventions are meant to address homelessness challenges for low-income households. Furthermore, the research problem is broadened to gain insight on the effects from four countries’ housing policies as covered in the study; namely Namibia, Botswana, Nigeria and South Africa. The literature review undertaken proved that Botswana and South Africa have the best housing allowance schemes for public servants below management cadres, and have already successfully addressed public housing problems in their respective countries. Other findings of the study are; land shortage for housing development, housing affordability problems, escalating prices for building materials, lack of intergovernmental relations systems, unemployment and low incomes. Several recommendations include; to assist the Namibian government to emulate good examples of Botswana and South Africa, especially by providing land free of charge to its citizens (in the case of Botswana), solve financial institutions’ attitude of denying low-in-come earners loans, review housing allowances, rent allowances and subsidies every two years, increase government/member contribution ratios to either 50 percent or 100 percent due to high inflation rates. Stop distorting housing market prices by property developers and come up with a housing pricing policy for Namibia. / Public Administration / M.A. (Public Administration)

The main aim of this thesis is to describe the financing and the accounting of the allowance organizations established by the local authority and apply the theoretical principles into practice so that it can be analyzed economy and evaluated the financial statements of the Primary and Nursery School for the visually impaired and speech disorders, Pilsen. The partial aim is to compare the financing of selected primary schools in the Pilsen region according to the various sources of financing.

The thesis is called Evaluation of the Effectiveness of Financial Links in Local Public Sector. Main goal of the thesis is the appreciation of the expense effectiveness of organization established by municipal corporation. First theoretic part explains and summarizes essential characteristics of local and regional public sector, principles of municipal authorities and deals with essential document of municipal authorities {--} the budget. In the next part the thesis deals with individual kinds of public estates and forms of assurance in municipal territory. In the practical part the thesis is focused on public estate securing in social sphere by establishing a contributory organization. The analysis of particular contributory organization´s economy is performed and the steps which increase efficiency and economy of the organization´s expenses are introduced. At the end there is short summarization of practical knowledge about the way how to ensure public estates through the establishing of organizational component, its advantages, disadvantages and reasons why this form of assuring public estates is not used too much nowadays.