Biodiversity secures long term flows of benefits from nature by providing resilience to disturbance and environmental change. Nevertheless, climate change, fragmentation and habitat destruction among other anthropogenic drivers, are inadvertently, causing continued decline of global biodiversity, at a rate that is 100-1000 times more than what can be considered as natural, sending it virtually to the brink. Protected Areas (PAs) remain the core strategy for biodiversity conservation, but they have been challenged for “denying” local communities, the flow of their bona fide benefits and contributing to rural poverty, and compromising conservation as a result. Community Based Natural Resources Governance (CBNRG) responds to the challenge, but the challenge is exacerbated by the fact that a broad array of desired outcomes as well as a large range of unlinked and uncoordinated nodes of governance (actors) across multiple scales are involved in governance within the same social-ecological system. These result in failure to achieve desired conservation and development related outcomes. Furthermore, many assessments of conservation and development outcomes have often concentrated on perceived outcomes, without much attention to the desired outcomes of actors. Additionally, many studies do not investigate variability between the desired and perceived outcomes of different actors in different CBNRG systems, and within the same CBNRG system. This masks differences among actors across and within CBNRG systems and makes it difficult to gauge governance effectiveness, and probably leads to incomplete assessments CBNRG systems, and simplistic conclusions that can affect the long term credibility of CBNRG. This dissertation contributes to the discussions by focusing on five Community Resource Management Areas (CREMAs) in Ghana to address challenges of governance and social-ecological performance through analysis of the governance structure related to CREMAs at the local, district and regional levels. It assesses how the governance system encounters the issue of fragmentation, the problems associated with conservation and development, and weaknesses associated with measuring the viability of CBNRG systems. Data was collected through multiple methods. Document analysis and interviews were conducted to facilitate design of a survey, administered to 929 respondents across the five CREMAs. Three workshops that engaged a total of 50 participants were also conducted. Findings of the study are organized in three chapters (papers). Chapter One suggests that the form and content of multi actor linkages as presently constructed in Ghana have gaps and weaknesses such as inter alia, inadequate funding and attention to conservation and development as a distinct project. Therefore in its current configuration, CREMAs cannot achieve a balance between conservation and development. Chapter Two shows that based on a mix of factors that mediate CBNRG, significant variability in desired and perceived outcomes of actors can exist between and within different CBNRG systems. Chapter Three points to variability in the ratings of outcomes among actors in different communities within the same CBNRG system. Consequently, it is important that CBNRG considers the specific conservation and development perspectives of actors in different contexts, in order to customize Community Based Natural Resources Management strategies. / Graduate / 0366

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

This diploma thesis focuses on the conceptual expressions, that reflect the landscape. This thesis is also trying to imply the possible genesis of these artistic approaches. After the general definitions of terms and introduction, the thesis examines the various topics, which was related to the landscape and it's anti-mimetic visual representation since the late sixties. Another part of the work focuses on Milos Šejn, an artist with a very specific, physical relationship to nature and at the same time a former head of The Studio of Conceptual art of the Prague Academy of Fine Arts, where many of his students were somehow related to nature. I chose four artists, who passed on Šejn's studio and on the basis of their work and available documents, I will try to show, how this new generation have reflected the landscape. If they were inspired by czech artists or by foreign examples, that were not available in the Czech Republic for a long time.