Governments of developed and developing countries alike are unable to fund the construction and maintenance of vital physical infrastructure such as roads, railways, water and wastewater treatment plants, and power plants. Thus, they are more and more turning to the private sector as a source of finance through procurement methods such as concession contracts. The most common form of concession contract is the Build-Operate-Transfer (BOT) contract, where a government (Principal) grants a private sector company (Promoter) a concession to build, finance, operate and maintain a facility and collect revenue over the concession period before finally transferring the facility, at no cost to the Principal, as a fully operational facility. Theoretically speaking, these projects present a win-win-win solution for the community as well as both private and public sector participants. However, with the opportunity for private sector companies to earn higher returns comes greater risk. This is despite the fact that concession projects theoretically present a win-win-win solution to the problem of infrastructure provision. Unfortunately, this has not been the case in a number of countries including Australia. Private sector participants have admitted that there are problems that must be addressed to improve the process. Indeed they have attributed the underperformance of concession projects to the inability of both project Principals and Promoters to predict the impact of all financial and non-financial (risk) factors associated with concession project investments (CPIs) and to negotiate contracts to allow for these factors. Non-financial project aspects, such as social, environmental, political, legal and market share factors, are deemed to be important; but these aspects would usually be considered to lie outside the normal appraisal process. To allow for the effects of such qualitative aspects, the majority of Principal or promoting organisations resort to estimating the necessary money contingencies without an appropriate quantification of the combined effects of financial and non-financial (risks and opportunities) factors. In extreme cases, neglect of non-financial aspects can cause the failure of a project despite very favourable financial components; or can even cause the failure to go-ahead with a project that may have been of great non-financial benefit due to its projected ordinary returns. Hence, non-financial aspects need careful analysis and understanding so that they can be assessed and properly managed. It is imperative that feasibility studies allow the promoting organisation to include a combination of financial factors and non-financial factors related to the economic environment, project complexity, innovation, market share, competition, and the national significance of the project investment. While much research has already focused on the classification of CPI non-financial (risk) factors, and the identification of interdependencies between risk factors on international projects, no attempt has yet been made to quantify these risk interdependencies. Building upon the literature, this thesis proposes a generic CPI risk factor framework (RFF) including important interdependencies, which were verified and quantified using input provided by practitioners and researchers conversant with risk profiles of international and/or concession construction projects. Decision Support Systems (DSSs) are systems designed to assist in the decision making process by providing all necessary information to the analyst. There are a number of DSSs that have been developed over recent years for the evaluation of high-risk construction project investments, such as CPIs, which incorporate the analysis of both financial and non-financial (risk) aspects of the investment. However, although these DSSs have been useful to practitioners and researchers alike, they have not offered a satisfactory solution to the modelling problem and are all limited in their practical application for various reasons. Thus, the construction industry lacks a DSS that is capable of evaluating and comparing several CPI options, taking into consideration both financial and non-financial aspects of an investment, as well as including the uncertainties commonly encountered at the feasibility stage of a project, in an efficient and effective manner. These two criteria, efficiency and effectiveness, are integral to the usefulness and overall acceptance of the developed DSS in industry. This thesis develops an effective and efficient DSS to evaluate and compare CPI opportunities at the feasibility stage. The novel DSS design is based upon a combination of: (1) the mathematical modelling technique and financial analysis model that captures the true degree of certainty surrounding the project; and (2) the decision making technique and RFF that most closely reproduces the complexity of CPI decisions. Overall, this thesis outlines the methodology followed in the development of the DSS – produced as a stand-alone software product – and demonstrates its capabilities through a verification and validation process using real-life CPI case studies.

Entre le début du xviiie siècle et les années 1970, soit durant plus de deux siècles et demi, il s'est noué dans les Alpes Briançonnaises un ensemble de relations entre une ressource, le charbon, et une population d'hommes, paysans et montagnards. Cette étude s'attache à faire le récit de ces relations, à parcourir la chaîne des associations au moyen desquelles les paysans et le charbon se sont simultanément inventés, concourant à la constitution d'une socio-nature, concrétisée dans des formes spécifiques d'exploitation, les charbonnières, qui ont cohabité durablement avec les petites mines industrielles installées progressivement dans la bassin. Le réseau de l'activité charbonnière paysanne tient à quatre associations successivement explorées : la relation au charbon et sa naturalisation comme charbon-qui-convient ; l'investissement " communaliste " de la forme d'État de la concession ; la stabilisation d'un dispositif sociotechnique qui offre une troisième voie à l'alternative socio-économique à laquelle sont soumises les population montagnardes : émigrer ou rester et subir le " bagne " de la mine industrielle ; enfin une relation instrumentale à la technologie, c'est-à-dire l'équipement pratique et discursif de la mine rationnelle et industrielle porté par les ingénieurs des mines. Dans ce récit, on ne rencontrera pas de structures sociales, pas de systèmes techniques et bien sûr pas leurs agents théoriques autres que ceux que mobilisent les personnages du récit, dans les filets desquels ils se prennent, avec lesquels ils composent, auxquels ils se soumettent, qu'ils utilisent comme guide pour l'action ou sur les terres desquels ils braconnent. Mobilisant les cadres d'analyse des sciences studies, de la sociologie pragmatique et de la micro-histoire, cette étude propose la relation singulière d'un moment de la société, considéré dans son individualité historique.

Pastaruoju metu daugelyje šalių privatus sektorius yra vis intensyviau įtraukiamas finansuojant ir įgyvendinant valstybės ir savivaldybių investicijų projektus, susijusius su viešosios infrastruktūros plėtra ir viešųjų paslaugų teikimu. Vis dėlto Lietuvoje viešojo ir privataus sektorių partnerystė yra naujovė, bendrų projektų įgyvendinimui trukdo netobula įstatymų bazė, neigiamas visuomenės nuomonė, praktikos ir žinių šioje srityje trūkumas. Todėl tikslinga šiame darbe išanalizuoti ir įvertinti visas aplinkybes, kurios trukdo viešajam sektoriui bendradarbiauti su privataus sektoriaus atstovais, supažindinti su VPSP būkle ir perspektyvomis Lietuvoje. Darbe keliamas tikslas yra išanalizuoti viešojo ir privataus sektorių bendradarbiavimo Lietuvoje alternatyvas, daugiausia dėmesio skiriant pagal partnerystės principą įgyvendinamiems projektams. Šio tikslo siekiama pirmiausia supažindinant su viešojo ir privataus sektorių partnerystės samprata, svarbiausiais principais ir esme. Pateikiama pagal partnerystės schemas Lietuvoje įgyvendinamų projektų apžvalga ir vykdymo tendencijos, atlikta detalesnė VPSP reglamentuojančių teisės aktų analizė ir vertinimas. Taip pat pasitelkus anketinę apklausą siekiama įvertinti tarpsektorinio bendradarbiavimo savivaldose galimybes. Savivaldybėse atliktas tyrimas patvirtino iškeltą hipotezę, kad Lietuvoje nėra sudarytos pakankamos prielaidos viešojo sektoriaus institucijoms bendradarbiauti su privačiu verslu. Pastebėta tendencija, kad įtraukiant... [toliau žr. visą tekstą] / Recently in many countries private sector are increasingly involved in financing and implementation of state and municipal investment projects related to public infrastructure and public service development and improvement. However, in Lithuania, public-private sector partnership implementation remains a novelty, as joint projects implementation are hampered by imperfect legislation, negative public attitudes, practices and lack of knowledge in this field. It is therefore appropriate in this work to examine all the circumstances that prevent public sector to cooperate with the private sector. Accordingly, PPP condition and prospects in Lithuania are analyzed. The aim of this work is to analyze alternatives of public and private sector cooperation, focusing on projects that are implementing under partnership principle. This objective is reached presenting concept of public-private sector partnership, the main principles and point. Also in this work are presented a review of projects implementing under partnership schemes, a more detailed PPP legislation analysis and evaluation. There is also given a questionnaire survey to assess cooperation opportunities in municipality of Lithuania. Results of survey presented that raised hypothesis was approved. There are not enough good conditions for public and private sector cooperation in Lithuania. Observed trend that in a joint project with private partner are applied other more often used forms, like lease or public procurement... [to full text]

由於運用特徵價格模型探討影響不動產價格之變數，國內外相關之文獻數量甚為豐富，但對於影響議價空間比率之變數，較少有研究者探討，由於議價空間比率影響賣方及買方之訂價或出價策略與對成交價格之預期，另對於估價人員採用市場比較法時，僅得待售案例時之情況調整亦有所幫助，故本研究試圖從蒐集相關不動產成交案例，探討有關影響其議價空間比率之變數。 因本研究之資料範圍鎖定成屋且透過仲介成交之案件，故透過與仲介經紀從業人員之訪談並與文獻回顧相關理論作相互印證，廣納可能之變數，並搜集台北市、縣成屋實際委託價格及交易資訊。將訪談蒐集所得之交易價格資料及變數，運用Excel 及SPSS統計軟體，透過敘述統計、相關係數分析、折線圖分析、特徵估價法之多元廻歸模型等方法，分析影響議價空間比率之因素，及其影響之程度。 實證結果發現：影響議價空間比率之顯著變數如下： （一）區位變數有：樹林、林口、新莊為正相關，議價空間比率顯著較高，大安區為負相關，議價空間比率相對較低。 （二）成交時間變數有：97年第四季因金融風暴，該季議價空間比率顯著較高。 （三）物件個別屬性變數有：是否1樓、屋齡、平均委託單價與議價空間比率為正相關，透天產品與議價空間比率為負相關，透天產品議價空間比率顯著較低。 （四）總體因素變數有：北市北縣拍賣移轉件數與議價空間比率為正相關，北縣市買賣移轉件數與議價空間比率為負相關。 本研究建議買賣交易人或投資者應針對交易標的所在區位、交易時間點、標的物個別條件以及總體指標需深入了解，賣方在訂價或買方在出價斡旋時，將更能提高交易成功之機率。物件位於相對偏遠地區，由於條件相對較差，賣方在開價上需預留較大議價空間，並有讓價準備，而買方可多收集相關成交資訊，以減少因資訊不充足而支付較高之價格貼水。 另外，當市場上發生重大事件導致房屋市場變動時，此時仲介角色更具挑戰性， 應提供賣方相關分析資訊，協助使其提早瞭解市場變動情況，避免損失加劇。對於一樓產品，買賣雙方價格認知差異較大，應提供相近條件之成交行情，若是店面或商用產品，可再提供租金收益資訊，易使雙方對於價格較有共識，並促進交易價格之合理性。 而不動產估價師執行台北縣、市之估價案件時，若採用市場比較法，收集之比較案例為待售尚未成交之物件，可參考各區位議價空間比率之平均數，再評估上述顯著變數之正負相關性，酌予上下調整，以增進待售價格情況調整之精確度。 / Although there are abundant sources of references regarding the use of Hedonic pricing models to study the relationship between real estate pricing variables and real estate price volatility, relatively few were dedicated to the research of price concession variables. Price concession variables determine sellers' asking prices and buyers' bid prices, or the expected deal price of a bid/ask strategy and even provide useful indications to real estate evaluators taking the market comparison approach when there are no actual deals to compare. Therefore, in this research we aimed to collect samples of actual real estate deals made to determine the variables that affect degrees of price concession by analyzing the degrees of price concession in proportion to bid/ask prices. In this research, we confined our area of study to completed constructions transacted through real estate agencies. Through interviews with real estate agents and reviews of past theoretical references, we attempted to gather all possible variables from the time buyers and sellers approach real estate agencies to the time a deal is made; we also gathered data of bid prices, asking prices and deal prices of completed constructions situated in the various administration districts within Taipei City and Taipei County. Interview results, pricing data and the possible variables we had identified were analyzed using Excel and SPSS; our statistical analysis included descriptive statistics, correlation analysis, line charts and multiple regression of the Hedonic pricing model. The purpose of our analyses was to determine factors that influence the degree of price concession as well as the extent of such influence. Our research results found the following variables that significantly influence the degree of price concession: (1) Location variable: Shulin, Linko and Hsinchuang districts are positively correlated, suggesting a higher degree of price concession; Daan district is negatively correlated, suggesting a lower degree of price concession. (2) Timing variable: The degree of price concession during the fourth quarter of 2008 was significantly higher because of the global financial crisis. (3) Object-specific variables: Whether the property is situated on the first floor and aging variables are positively correlated to the degree of price concession; whether the property is an independent house is negatively correlated to the degree of price concession, suggesting a lower degree of price concession for independent house properties. (4) Macro factors: The number of court auctions in Taipei City and County is positively correlated to the degree of price concession; the number of property sales in Taipei City and County are negatively correlated to the degree of price concession. Through this research, we advise that property buyers, sellers and investors should gain further insights into the location, timing, characteristics and the overall environment relating to the properties they wish to close deals for. These insights will help buyers and sellers set bid/ask prices that are more likely to close deals, thereby reducing the cost of prolonged negotiations. Properties located in remote areas are have a disadvantage; sellers should reserve more room for negotiation and be prepared to make price concessions, while buyers should gather more information related to the deal of similar properties to avoid paying higher premiums due to lack of information. Furthermore, the role of real estate agencies becomes more challenging in the occurrence of major events which cause volatility within the real estate market. Real estate agents should provide sellers the relevant data analysis to facilitate early anticipation of market changes, thereby preventing further losses. For properties located on the first floor, since there are relatively wider discrepancies between sellers' and buyers' expectations, real estate agents should provide more information related to the deals of similar properties to reconcile their differences. If the properties are for retail or commercial purposes, real estate agents may also provide information on rental or revenue to reconcile the understanding between buyers and sellers and give more rationality to deal prices. For real estate evaluators attempting to evaluate properties situated in Taipei City and County using the market comparison approach but lacking deal references, they may consider taking the average degree of price concession across all administrative districts and adjust upwards or downwards based on correlations to the above significant variables and produce a more accurate indicator for the properties pending sale.

Submitted by Mariana Alves Machado Pelegrini Felipe (mari_ampfelipe@hotmail.com) on 2018-06-29T13:55:02Z No. of bitstreams: 1 Dissertação_Mariana_29junho_2018_versãofinal.pdf: 1327935 bytes, checksum: a4a69b89c8b188d6629f9e1d51544e8f (MD5) / Rejected by Elza Mitiko Sato null (elzasato@ibilce.unesp.br), reason: Solicitamos que realize correções na submissão seguindo as orientações abaixo: Problema 01) Está faltando o LOGO (Símbolo)da Universidade/Câmpus na capa do seu trabalho.(este item é obrigatório) Problema 02) Observei que nos agradecimentos você citou a Capes, se você recebeu financiamento da CAPES, deve constar o nome dela também na folha de rosto. 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Agradecemos a compreensão. on 2018-06-29T15:11:45Z (GMT) / Submitted by Mariana Alves Machado Pelegrini Felipe (mari_ampfelipe@hotmail.com) on 2018-06-29T17:38:19Z No. of bitstreams: 1 Dissertação_Mariana_29junho_2018_versãofinal.pdf: 1349367 bytes, checksum: 5134bbfaa32606a8fd9a753773e5fd66 (MD5) / Approved for entry into archive by Elza Mitiko Sato null (elzasato@ibilce.unesp.br) on 2018-06-29T18:51:44Z (GMT) No. of bitstreams: 1 felipe_mamp_me_sjrp.pdf: 1349367 bytes, checksum: 5134bbfaa32606a8fd9a753773e5fd66 (MD5) / Made available in DSpace on 2018-06-29T18:51:44Z (GMT). No. of bitstreams: 1 felipe_mamp_me_sjrp.pdf: 1349367 bytes, checksum: 5134bbfaa32606a8fd9a753773e5fd66 (MD5) Previous issue date: 2018-05-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este estudo investiga as orações concessivas do espanhol falado introduzidas por aunque, juntor que, de acordo com os compêndios gramaticais, pode assinalar uma relação concessiva ou adversativa em língua espanhola. Sob a perspectiva da teoria da Gramática Discursivo-Funcional (GDF) (HENGEVELD; MACKENZIE, 2008), pretendemos averiguar como o fenômeno da sobreposição semântica entre concessão e adversidade é concebido e, de maneira específica, investigar as particularidades da relação concessiva que ocorre nos níveis e camadas do modelo da Gramática Discursivo-Funcional, especialmente no Nível Interpessoal. Diversos autores na literatura do espanhol afirmam que “as relações de concessão e de adversidade fazem referência a domínios nocionais muito próximos” apoiados no argumento de que ambas apresentam elementos de informação contrastantes entre si (FLAMENCO GARCÍA, 2000, p.3809). Em espanhol, algumas estruturas, quando introduzidas por aunque, podem comportar diferentes leituras, o que se comprova substituindo a conjunção aunque por pero, como se observa em: Parece tonto, aunque a veces sorprende e Parece tonto, pero a veces sorprende (CASCÓN MARTÍN, 2000, p.169). O presente trabalho parte do pressuposto de que todo uso de aunque é, na realidade, concessivo, e o que permite uma leitura adversativa é, na verdade, uma questão de ordem pragmática. Os dados mostram que as orações consideradas pela literatura como adversativas são as que se constituem entre Atos Discursivos e entre Movimentos, ambas do Nível Interpessoal. Nesse caso, tendem a ser não pressupostas, pois essas construções carregam a informação mais saliente do ponto de vista informativo ou simplesmente configuram casos nos quais o falante deseja mencionar/relembrar alguma informação, não importando se o ouvinte a conhece ou não; além disso, são construções que tendem à factualidade, alternam a forma verbal entre indicativo e subjuntivo (embora apenas os casos com verbo no indicativo aceitem substituição por pero) e tendem a aparecer em posição posposta ou independente. No que diz respeito à análise dos dados, o universo de investigação adotado consiste em amostras extraídas do Projeto PRESEEA. / This study investigates the concessive clauses from the spoken Spanish introduced by aunque, enconnective that, according to the gramatical compedia, can indicate a concessive or adversative relation in the Spanish language. From the perspective of the Functional Discourse Grammar (FDG) (HENGEVELD; MACKENZIE, 2008), we intend to inquire how the phenomenon of the semantic overlap between concession and adversity is conceived and, in a specific way, to investigate the particularities of the concessive relation that occurs in the levels and layers of the Discursive-Functional Grammar model, especially in the Interpersonal Level. Many authors in the Spanish literature claim that “the relations of concession and adversity make reference to very close notional domains” supported by the argument that both present contrasting elements of information (FLAMENCO GARCÍA, 2000, p.3809). In Spanish, some structures, when introduced by aunque, may have different readings, which is proven by substituting the conjunction aunque for pero, as seen in: Parece tonto, aunque a veces sorprende and Parece tonto, pero a veces sorprende (CASCÓN MARTÍN, 2000, p.169). The present work is based on the assumption that every use of aunque is, in reality, concessive, and what allows the adversative reading is, actually, a pragmantic matter. The data show that the clauses considered by literature as adversative are the ones that constitute between Discursive Acts and between Move, both in the Interpersonal Level. In this case, they tend to be non-pressuposed because these constructions carry more salient information from the informative point of view or simply configure cases in which the speaker wishes to emphasize some information, not being important if the listener knows it or not; in addition, they are contructions that tend to factuality, they alternate the verbal form between indicative and subjunctive (although only cases with the verb in the indicative accept the substitution for pero) and tend to appear in a postero or independent position. As for the data analysis, the universe of research adopted consists of samples extracted from the PRESEEA Project. / Este estudio investiga las oraciones concesivas del español hablado introducidas por aunque, conjunción que, según la perspectiva tradicional, puede indicar una relación concesiva o adversativa en lengua española. Desde el punto de vista de la Gramática Discursivo-Funcional (GDF) (HENGEVELD; MACKENZIE, 2008), pretendimos investigar cómo el fenómeno de la superposición semántica entre concesión y adversidad se concibe y, de modo específico, investigar las particularidades de la relación concesiva que ocurre en los niveles y camadas de la Gramática Discursivo-Funcional, especialmente en el Nivel Interpersonal. Diversos autores en la literatura del español dicen que “las construcciones concesivas y adversativas hacen referencia a dominios nocionales muy próximos”, apoyadas en el argumento de que las dos presentan elementos de información que contrastan entre ellos (FLAMENCO GARCÍA, 2000, p.3809). En español, algunas estructuras, cuando van introducidas por aunque, pueden permitir distintas lecturas, lo que se comprueba por la sustitución de aunque por pero, como en Parece tonto, aunque a veces sorprende e Parece tonto, pero a veces sorprende (CASCÓN MARTÍN, 2000, p.169). El presente estudio parte de la idea de que todo uso de aunque es, en realidad, concesivo, y lo que permite una lectura adversativa es una cuestión de orden pragmática. Los datos nos enseñan que las oraciones consideradas por la literatura como adversativas son las que se constituyen entre Actos Discursivos y entre Movimientos, en el Nivel Interpersonal. En estos casos, tienden a ser no presupuestas, pues llevan la información más saliente desde el punto de vista informativo o simplemente son casos en los cuales el hablante desea reforzar alguna información, sin importarse con el hecho de que su oyente la conozca o no; además, son construcciones que tienden a la factualidad, alternan la forma verbal entre indicativo y subjuntivo (aunque apenas los casos con verbo en indicativo aceptan sustitución por pero) y tienden a aparecer en posición pospuesta o independiente. En lo que se refiere al análisis de datos, el universo de investigación adoptado se constituye por amuestras del Proyecto PRESEEA. / CAPES: 3300415-3

This interview aims to expose some relevant aspects of the mining taxes in our country. First, the discussion goes around the typical contracts of mining concessions and their relation with mining royalty and income tax, to then analyze the regulation of and anticipated recovery that looks to be an incentive for mining activity.Finally, the role of the right of effectiveness fee and mining royalty of mining concessions are analyzed, so are the consequences of this two in the mining sector. / La presente entrevista busca exponer algunos aspectos relevantes de la tributación minera en el país. Así, se parte del caso de los contratos típicos de las concesiones mineras y su relación con la Regalía Minera y el Impuesto a la Renta, para luego analizar los regímenes de devolución definitiva y recuperación anticipada, con miras al incentivo de la actividad minera.Finalmente, se analizará el rol del derecho de vigencia y la regalía minera de las concesiones mineras, así como las implicancias de las mismas en el sector.

O movimento dos mercados globais rumo à convergência às normas internacionais de contabilidade, com o objetivo de conferir uma linguagem única e uniforme às demonstrações financeiras, tem desafiado o statu quo dos preparadores e usuários da contabilidade. Isso se deve à adoção de normas contábeis orientadas por princípios e não por regras, que primam pela essência sobre a forma e pela análise de riscos e benefícios sobre a propriedade jurídica, exigindo assim, um conhecimento mais profundo e uma melhor interpretação das operações que serão refletidas nas demonstrações financeiras. Dessa forma, o objetivo dessa dissertação é apresentar, com base nos fundamentos das normas internacionais de contabilidade e no arcabouço regulatório inerentes à prestação de serviço público, uma proposta de reconhecimento contábil do contrato de concessão de uma empresa distribuidora de energia elétrica através da aplicação da IFRIC 12 – Service Concession Arrangements. Para tanto, inicialmente foi analisado o surgimento dos contratos de concessão de serviço como instrumento de delegação da prestação de serviço público pelo Estado aos poderes privados e os conceitos jurídicos inerentes a essa relação. Em seguida foi abordado o processo de convergência das normas internacionais no mundo e no Brasil e um estudo detalhado dos princípios relacionadas ao reconhecimento dos contratos de concessão de serviço público. Por fim, foi elaborada uma proposta de reconhecimento contábil do contrato de concessão com base nas demonstrações financeiras para os exercícios findos em 2008 e 2009. Essa proposta evidencia que o modelo é aderente às exigências das normas e que, apesar de complexo em sua operacionalização e relevante à apresentação das demonstrações financeiras, não traz impactos significativos do ponto de vista econômico, e reflete de forma legítima, a verdadeira essência dos contratos de concessão de serviços públicos no Brasil. / The movement of global markets towards convergence to international accounting standards, with the goal of providing a single uniform language to the financial statements, has challenged the status quo of preparers and users of accounting information. This is due to the adoption of accounting standards guided by principles rather than rules that strive for substance over form and for the analysis of risks and benefits over legal ownership, which requires a deeper understanding and better interpretation of the transactions being reflected in the financial statements. Thus, the objective of this dissertation is to present, based on the International Financial Reporting Standards (IFRS) and regulatory framework inherent to the public services industry, a proposal for the accounting recognition of the concession arrangement of a power distribution company through the application of IFRIC 12 - Service Concession Arrangements. To this end, an initial analysis of the introduction of concession service contracts as an instrument of delegation of public service providing by the State to the private sector and the legal concepts inherent in this relationship was performed. Next, the process on the convergence of international standards around the world and in Brazil and a detailed study of the principles related to the recognition of the concession contracts for public services was addressed. Finally, a proposed model was developed for the accounting recognition of a concession arrangement based on the financial statements for the years ended 2008 and 2009. This proposal concludes that the model adheres to the IFRS requirements and that, although operationally complex and relevant for the financial statements presentation, IFRIC 12 does not bring significant impacts from an economic perspective, and reflects true accounting essence of contracts concession for public services in Brazil.

Submitted by mario cesar rosa de azeredo (mazeredo@finep.gov.br) on 2015-02-06T17:51:58Z No. of bitstreams: 1 Trabalho Final MAP - Mário Azeredo.docx: 1092782 bytes, checksum: 776835f7596f91ae71fa1d294f4baba1 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2015-02-10T13:18:23Z (GMT) No. of bitstreams: 1 Trabalho Final MAP - Mário Azeredo.docx: 1092782 bytes, checksum: 776835f7596f91ae71fa1d294f4baba1 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-02-12T12:22:34Z (GMT) No. of bitstreams: 1 Trabalho Final MAP - Mário Azeredo.docx: 1092782 bytes, checksum: 776835f7596f91ae71fa1d294f4baba1 (MD5) / Made available in DSpace on 2015-02-12T12:23:20Z (GMT). No. of bitstreams: 1 Trabalho Final MAP - Mário Azeredo.docx: 1092782 bytes, checksum: 776835f7596f91ae71fa1d294f4baba1 (MD5) Previous issue date: 2014-12-22 / This work refers to one of the greatest infrastructure projects planned by the Federal Public Administration entitled Trem de Alta Velocidade RJ-Campinas (TAV Brasil) [High Speed Rail Rio de Janeiro – Campinas], also know as bullet train. The intent of this research is not to explore the technical issues of the project bu the description of some details contributes for a better understanting of the evolved technology. The focus of this work is found under the actions promoted by diverse political actors in such enterprise as well as the context which made the public grant not possible along the two mandates of President Lula and the first one of President Dilma Rousseff. This contemporary matter required a huge documentary investigation performed by available material on the internet, news report of the most important press vehicles in the country, essays and articles published by experts. Some people involved in this policy process were interviewed. These inputs enriched the data explaining the conceived actions and structure of the project by the federal government. The results and final considerations target the complexity of the project and the TAV auctions failure from 2010 to 2014, suggesting further researches concerning the retaking of the bullet train project. / Esta dissertação aborda a Administração Pública Federal no contexto de um dos maiores projetos de infraestrutura já previstos no país, intitulado de Trem de Alta Velocidade RJ - Campinas (TAV Brasil), também conhecido como Trem Bala. O trabalho não está direcionado a questões técnicas do projeto, relatando apenas detalhes que possam contribuir para um melhor entendimento do grande avanço de tecnologia que o envolve. O foco encontra-se nas ações promovidas pelos diversos atores políticos envolvidos no empreendimento, bem como no contexto que inviabilizou o sucesso da sua concessão pública, durante os dois mandatos do Presidente Lula e o primeiro da Presidente Dilma. O tema contemporâneo exigiu, da concepção deste estudo de caso, uma extensa pesquisa documental, realizada via matérias disponíveis na internet, reportagens dos principais veículos da imprensa, artigos e textos publicados por especialistas bem como teses. Entrevistas com pessoas que participaram em algum momento, do ciclo dessa política pública, enriqueceram os dados, visando à descrição de ações e da estrutura concebida para o projeto pelo Governo Federal. Os resultados e considerações finais giram em torno da complexidade do projeto e do fracasso dos leilões do TAV, no período de 2010 a 2014, sugerindo pesquisas futuras à retomada do projeto Trem Bala.

Submitted by Marcello Nunes (cellonunes@yahoo.com.br) on 2015-08-25T16:43:05Z No. of bitstreams: 1 Dissertacao - Marcello Nunes versao - Copy.pdf: 985621 bytes, checksum: 01bde73cf90b5ba04bd32027d1dd9dd6 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2015-09-04T12:37:17Z (GMT) No. of bitstreams: 1 Dissertacao - Marcello Nunes versao - Copy.pdf: 985621 bytes, checksum: 01bde73cf90b5ba04bd32027d1dd9dd6 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-09-11T12:39:17Z (GMT) No. of bitstreams: 1 Dissertacao - Marcello Nunes versao - Copy.pdf: 985621 bytes, checksum: 01bde73cf90b5ba04bd32027d1dd9dd6 (MD5) / Made available in DSpace on 2015-09-11T12:39:34Z (GMT). No. of bitstreams: 1 Dissertacao - Marcello Nunes versao - Copy.pdf: 985621 bytes, checksum: 01bde73cf90b5ba04bd32027d1dd9dd6 (MD5) Previous issue date: 2015-05-21 / This work aims to study the airport sector and the Brazilian concession market and create a model for pricing the project from Guarulhos airport. Real data obtained from the concessionaire results and data made public, as inflation and GDP growth, as well as projections based on established premises are used. Different scenarios were considered in order to compare the results, which indicated a significant sensitivity of the model to passenger demand variations and also the flexibility of the investment schedule. / Este trabalho tem como objetivo estudar o setor aeroportuário e o mercado de concessões brasileiro e criar um modelo para precificação de um projeto de concessão do aeroporto de Guarulhos. Para isso, foram utilizados dados reais obtidos através dos resultados da concessionária e também dados divulgados publicamente, como inflação e crescimento do PIB, além de projeções baseadas em premissas estabelecidas. Foram considerados diferentes cenários com o objetivo de comparar os resultados, que indicaram uma sensibilidade significativa do modelo às variações de demanda de passageiros e também à flexibilização do cronograma de investimentos.

Submitted by Luiz Eduardo Vidigal Lopes da Silva (luizeduardo@lopesdasilva.adv.br) on 2015-11-23T16:56:52Z No. of bitstreams: 1 LOPES_DA_SILVA_Contrato típico de concessão comercial-VF_deposito.pdf: 468693 bytes, checksum: a746933419f85a3ca46111ca62d8e721 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luiz Eduardo, boa noite Devido às normas da ABNT, será necessário realizar alguns ajustes para que possamos aceitar seu trabalho. Segue abaixo: - O nome da Instituição na CAPA, deve constar somente: FUNDAÇÃO GETULIO VARGAS ESCOLA DE DIREITO DE SÃO PAULO (Getulio sem acentuação) - O título da dissertação deve estar em letras maiúsculas. - Verificar a ficha catalográfica. A ficha emitida pela biblioteca FGV, consta um código ao final do texto - (CDU). Após alterações, submeter novamente o trabalho. Att. on 2015-11-23T21:36:05Z (GMT) / Submitted by Luiz Eduardo Vidigal Lopes da Silva (luizeduardo@lopesdasilva.adv.br) on 2015-11-24T16:21:09Z No. of bitstreams: 1 LOPES_DA_SILVA_Contrato típico de concessão comercial-VF_deposito.pdf: 468421 bytes, checksum: d2818d1bdf07f0d3d179899c6f53a69b (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luiz, boa tarde Somente mais um detalhe, deixe o nome da Instituição no mesmo formato que estava anteriormente. Qualquer dúvida pode verificar o link com as normas da ABNT que consta no e-mail encaminhado anteriormente. Grata on 2015-11-24T16:42:35Z (GMT) / Submitted by Luiz Eduardo Vidigal Lopes da Silva (luizeduardo@lopesdasilva.adv.br) on 2015-11-24T16:48:59Z No. of bitstreams: 1 LOPES_DA_SILVA_Contrato típico de concessão comercial-VF_deposito.pdf: 468587 bytes, checksum: 5a8b6675eb173edd91d6d6dfd6ef9785 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-11-24T16:55:21Z (GMT) No. of bitstreams: 1 LOPES_DA_SILVA_Contrato típico de concessão comercial-VF_deposito.pdf: 468587 bytes, checksum: 5a8b6675eb173edd91d6d6dfd6ef9785 (MD5) / Made available in DSpace on 2015-11-24T17:15:30Z (GMT). No. of bitstreams: 1 LOPES_DA_SILVA_Contrato típico de concessão comercial-VF_deposito.pdf: 468587 bytes, checksum: 5a8b6675eb173edd91d6d6dfd6ef9785 (MD5) Previous issue date: 2015-10-30 / A partir de uma visão contemporânea do contrato o trabalho procurou, (i) reconstruir o marco teórico sobre qual se funda o contrato de concessão comercial no Brasil, registrando uma nota histórica sobre a criação da Lei nº 6.729/1979; (ii) avaliar a validade da lei estudada sob o enfoque do regime constitucional vigente; (iii) analisar o regime jurídico das convenções de marca previstas na lei e a utilização dessas convenções como mecanismos de incentivo de atuação dos concessionários dentro de suas respectivas áreas operacionais, conceituando-as; (iv) sugerir mecanismos de solução de conflitos decorrentes da atuação, pelos concessionários, fora de sua respectiva área operacional, especialmente a cláusula de mediação e arbitragem / From a contemporary view of the agrément this essay aim to, (i) rebuilding the theoretical landmark on which the commercial concession agreement is based in Brazil, registering a historic note on creation of the Law 6.729/79 (ii) appraising the validity of the Law studied from the point of view of the effective constitutional regime; (iii) analyzing the legal regime of the trademark conventions outlined in Law, and use of such conventions as incentive mechanisms for operation of the concessionaires within their respective operating areas, conceptualizing them; (iv) suggesting mechanisms for conflict settlement deriving from the operation, by the concessionaires, out of their respective operating area.