Este trabalho busca identificar, discutir e propor um método capaz de avaliar e comparar eficiência na gestão e operação da infraestrutura concedida. Com foco na busca por um método que permita auxiliar a regulação price-cap, propõe uma forma de cálculo para o fator “x” dos reajustes tarifários, fator vinculado ao desempenho das concessionárias de serviços públicos. Serão identificados os principais métodos matemáticos utilizados em estudos acadêmicos e na prática regulatória, para avaliação e comparação de eficiência, bem como apresentadas suas principais vantagens e desvantagens. Apresentar-se-á uma discussão sobre quais modelos regulatórios permitem o uso do benchmarking como ferramenta auxiliar na decisão e uma proposta de uso para o cálculo do fator “x”, utilizando os métodos da Análise Estocástica de Fronteira (SFA) e a Análise Envoltória de Dados (DEA). Ao final, a aplicação do modelo proposto, em estudo de caso com concessionárias de rodovias federais brasileiras, permitirá avaliar a aplicabilidade da ferramenta. O objetivo do benchmarking como ferramenta regulatória é incentivar a inovação e promover, artificialmente, a concorrência entre empresas em mercados naturalmente monopolistas, como o da infraestrutura de transportes. / This work tries to identify, discuss and propose a method to evaluate and compare management and operational efficiency in infrastructure concessions. Proposing a method to calculate the “x” factor from the price-cap regulation, this paper wants to promote the discussion about the performance of the public services concessionaries. Through the text we identify the two most used mathematics methods, in academic studies and practical regulation, to evaluate and compare performance. We discuss it advantages and disadvantages, proposing a combination of the two methods to make a benchmarking approach. After this, we use the Stochastic Frontier Analysis (SFA) and the Data Envelopment Analysis (DEA) to make a case study about the Brazilian federal highways concessionaries. For it we use our proposed model to find the “x” factor, attempt to propose the benchmarking like a tool to promote innovation and to insert, artificially, competition, between companies, in monopolistic markets like the transport infrastructure.

A descentralização das atividades do Estado na área de transportes, iniciada com o Programa Nacional de Desestatização, tem transferido à iniciativa privada a concessão de um número crescente de rodovias federais. A necessidade de fiscalizar a exploração da infra-estrutura rodoviária e de identificar as necessidades dos usuários de rodovias demanda a criação de um sistema de avaliação de desempenho para as concessões rodoviárias realizadas. Nesse contexto, este trabalho tem como objetivo desenvolver um modelo de avaliação de desempenho de rodovias federais sob concessão, traduzindo a visão de usuários e técnicos do sistema rodoviário federal. Para tal, foi utilizada uma metodologia tendo como ferramenta básica a Pesquisa de Marketing, seguida de uma abordagem matemática. Durante o desenvolvimento do modelo, efetuou-se a identificação e a hierarquização dos atributos de uma rodovia valorizados por técnicos e usuários, através de pesquisas qualitativas e quantitativas, sendo realizada uma análise comparativa entre as duas visões. Desta forma, o modelo desenvolvido apresenta uma visão mais ampla do desempenho das rodovias concedidas, uma vez que considera a opinião de usuários e técnicos na avaliação. Também observou-se algumas características dinâmicas na estrutura do modelo que permitem acompanhar uma possível evolução nas rodovias, na percepção e necessidade dos usuários ou mesmo na capacidade técnica de avaliação. O foco na avaliação de rodovias federais sob concessão sugere, como indicação futura para a continuidade deste trabalho, a generalização do modelo para avaliar os diversos tipos de rodovias existentes no país. / The break up of the State’s duties upon transportation area, started during the National Program of Privatization, has transferred an increasing number of federal roads to private sector. The need of inspection of road infrastructure as well as the identification of roads’ patron desires demand the elaboration of an evaluating system able to measure the performance of road concessions. This thesis intends to develop a performance evaluating system focused on federal roads under concessions based on patrons and federal highway system experts’ opinion. The proposed methodology is based on a Marketing Research followed by a mathematical analysis. Identification and ordering of patrons and experts’ attributes were performed through qualitative and quantitative researches, allowing a comparative analysis between both opinions. Therefore, the proposed model conducts to a deeper analysis of the performance of concessions, once it evaluates opinion of patrons and experts. The model also allows evaluations concerning roads evolution, patrons’ perception and even experts’ capacity of judgment. The upgrade of the proposed methodology is a suggestion for further research, considering the diversity of roads in the country.

Este trabalho busca identificar, discutir e propor um método capaz de avaliar e comparar eficiência na gestão e operação da infraestrutura concedida. Com foco na busca por um método que permita auxiliar a regulação price-cap, propõe uma forma de cálculo para o fator “x” dos reajustes tarifários, fator vinculado ao desempenho das concessionárias de serviços públicos. Serão identificados os principais métodos matemáticos utilizados em estudos acadêmicos e na prática regulatória, para avaliação e comparação de eficiência, bem como apresentadas suas principais vantagens e desvantagens. Apresentar-se-á uma discussão sobre quais modelos regulatórios permitem o uso do benchmarking como ferramenta auxiliar na decisão e uma proposta de uso para o cálculo do fator “x”, utilizando os métodos da Análise Estocástica de Fronteira (SFA) e a Análise Envoltória de Dados (DEA). Ao final, a aplicação do modelo proposto, em estudo de caso com concessionárias de rodovias federais brasileiras, permitirá avaliar a aplicabilidade da ferramenta. O objetivo do benchmarking como ferramenta regulatória é incentivar a inovação e promover, artificialmente, a concorrência entre empresas em mercados naturalmente monopolistas, como o da infraestrutura de transportes. / This work tries to identify, discuss and propose a method to evaluate and compare management and operational efficiency in infrastructure concessions. Proposing a method to calculate the “x” factor from the price-cap regulation, this paper wants to promote the discussion about the performance of the public services concessionaries. Through the text we identify the two most used mathematics methods, in academic studies and practical regulation, to evaluate and compare performance. We discuss it advantages and disadvantages, proposing a combination of the two methods to make a benchmarking approach. After this, we use the Stochastic Frontier Analysis (SFA) and the Data Envelopment Analysis (DEA) to make a case study about the Brazilian federal highways concessionaries. For it we use our proposed model to find the “x” factor, attempt to propose the benchmarking like a tool to promote innovation and to insert, artificially, competition, between companies, in monopolistic markets like the transport infrastructure.

This qualitative case study was used to examine the Request for Proposal (RFP) evaluation process used by airports for selecting concessions business operators, including retail and duty-free gift shops, restaurants, newsstands, and public parking. The case consisted of 42 purposefully selected RFPs from 35 airports representing 92% of all U.S. commercial airline passenger traffic compared against guidelines found in Airport Cooperative Research Program (ACRP) Report 54. A problem occurs when evaluation outcomes are challenged because of perceptions of bias, and formal protests and legal claims create delays that disproportionately affect small and minority-owned businesses. The purpose of this study was to compare RFP documents for congruence and influences of concessionaire evaluation ratings. Qualitative data analysis, qualitative content analysis, and interpretive coding were used to explain socioeconomic factors inferred from the documents. Gaps existed in available literature for the effect of airport size, governance type, and evaluator motivation on the RFP process. Study findings showed weighted evaluation criteria inconsistencies with the guidelines, evidence of innate governance system influences, government-operated airport RFP preference of revenue generation measures and socioeconomic attachments, independent authority operated preferences for command and control measures, and potential for the use of standardized core evaluation criteria. By challenging the premise of a bias-free government procurement process, positive social change was achievable through this study's reinforcement of federally qualified small and minority business expansion initiatives promoting open participation and fair competition in concessions opportunities at U.S. commercial passenger airports.

This dissertation analyses the impact of political and macroeconomic uncertainties on environmental outcomes and design of policy instruments.  The first essay examines how the rate of agricultural land expansion in tropical countries depends on the nature and persistence of new political regimes.  We use a novel panel data method that extends previous studies.  We find that both new autocratic and democratic regimes have accelerated the expansion of agricultural land, thus yielding support to some of the findings in the earlier literature.  Interesting differences emerge between regions, with the impact being most pronounced in Latin America.  The analysis is developed more formally using a simple competitive land use model with political regime dependent confiscation risk and agricultural subsidy policy.  The second essay evaluates the effectiveness of performance bonding for tropical forest concession management in achieving first and second best outcomes concerning reduced impact logging (RIL) standards.  As a novel contribution, this essay introduces a simple model of two-stage concession design, and focus on the impact of three complications: harvester participation constraints, government repayment risk, and imperfect enforcement.  We find several new and interesting results, in particular, imperfect enforcement and bond risk may deter implementation of bonding schemes as either the bond payment has to be set higher or the penalty mapping has to become more punitive.  Policy implications, including potential for mechanisms such as REDD+ in improving the bonding outcomes, and the degree of financial support required to guarantee full implementation of RIL, are also examined.  The third essay focuses on the relative performance of fixed versus intensity allowances in the presence of both productivity and energy price uncertainties.  Both allowance instruments achieve the same steady-state emissions reduction target of 20%, which is similar to the current policy proposals, and the regulator then chooses the allowance policy that has the lowest expected abatement cost.  We use a standard real business cycle (RBC) model to solve for the expected abatement cost under both policies.  Unlike previous studies, our results show that under a reasonable model calibration, fixed allowances outperform intensity allowances with as much as 30% cost difference. / Ph. D.

Forest degradation and deforestation have been pervasive problems in Indonesia and the country is placed second in terms of a high rate of tropical deforestation. Different definitions and different techniques have been used to quantify forest degradation and deforestation in Indonesia, and different factors have been detected as direct and underlying causes. However, almost no quantitative studies have been conducted to relate deforestation and forest degradation to the causes. This study quantifies the rate of forest degradation and deforestation between 2000 and 2009 in three provinces of Indonesia, South Kalimantan, East Kalimantan and South East Sulawesi, as a case study. A geographic information system (GIS) was used to generate geographic datasets to allow quantification; accompanied by a descriptive statistical analysis. Land cover in 2000 and 2009 was used as the basis of analysis. A national land use classification was aggregated into 10 different land use classes. Changes in land use between 2000 and 2009 allowed quantification of the rates of forest degradation and deforestation as well as the association between degradation and deforestation and potential causes. Overall, 95% of primary forest degradation in South Kalimantan, 65% in East Kalimantan, and 46% in SE Sulawesi were associated with direct causes such as forest concessions, mining activities and the government-sponsored transmigration program. The selected direct causes explain 56% of secondary forest deforestation in South Kalimantan, 44% in East Kalimantan and 55% in SE Sulawesi. Results of this study also show that forest degradation and deforestation occurred across the official forest areas. Almost 40% of forest degradation in South Kalimantan and East Kalimantan occurred in conservation forests and production forests respectively; while 57% of forest degradation in SE Sulawesi occurred in protected forests. Deforestation occurred 29% and 34% in the production forests of South Kalimantan and East Kalimantan respectively. In SE Sulawesi, 34% of deforestation occurred in watershed protection forests. This study suggests that current practice in the forest resources management in Indonesia is not effective and efficient enough to mitigate and to halt forest degradation and deforestation. This is due to the lack of consistency in implementing forest land use policy, mistaken policy interventions, and non-synchronised policy between central and local governments. Policy reform is needed to conserve the remaining forest resources and mega-diversity of Indonesia.

Le transport maritime, étant un levier du commerce international, traduit l’expansion du domaine de la commercialisation maritime des biens et services. Ce type de commerce existe depuis des siècles mais il connait un nouvel essor du fait de la mondialisation économique. Le transit par la mer concerne 80% à 90% en tonnage des marchandises échangées dans le monde, autrement dit cette économie représente les 4/5 de l'ensemble de l’économie planétaire. De ce fait, cette problématique implique une approche théorique et pratique, nationale, certes, mais aussi internationale par l’intérêt de comparaisons avec d'autres pays à vocation maritime dans un contexte qui ne cesse d'évoluer aux plans économique, technique, commercial ainsi que juridique. Cependant, nombre de questions soulevées avec acuité pour mieux cerner le monde du transport maritime avec l'ensemble des entreprises qui le forment, des services qui s'y rattachent, des moyens et systèmes qui lui sont propres pour effectuer les échanges permanents à travers le monde, participent à la réglementation juridique au vu d’une meilleure régulation socio-économique. En effet, face aux bouleversements phénoménaux liés à ce domaine, cette thématique dessine un cadre comparatif en matière de gestion portuaire, des instances juridiques qui opèrent pour le bon déroulement des lois applicables et des différentes conventions liées au transport maritime. Toutefois, la place du Sénégal en la matière nécessite un travail à la fois théorique et pratique afin de prendre en compte la juste importance du transport maritime à travers une analyse de la situation dans la région et au Sénégal ainsi que d’engager des perspectives pouvant conditionner l’amélioration du secteur. / Maritime transport, a support of international trade, expresses the expansion of the field of maritime marketing of goods and services. This type of marketing exists centuries ago but it knows a revival because of economic globalization. Maritime transit concerns 80 to 90 percent in tonnage from exchanged goods in the world, in others words, that economy represents the four – fifths of the whole global economy. Therefore, that problematic implies both a theoretical and pratical approach, certainly national but also international by the interest of comparing with other maritime countries in a context which is continually evolving n economic, technical, commercial and legal levels. However, many questions raised with acuity to better define the world of maritime transport with the companies that compose it, services related to it, its own means and systems to carry out permanent exchanges around the world, contribute to the legal regulation in view of a better socio-economic control. In fact, considering the phenomenal upheavals linked with the field, this theme draws a comparative framework regarding port management, judicial instances that work for the smooth progress of applicable laws and different conventions related to maritime transport. However, Senegal’s position on the subject needs both a theoretical and pratical work in order to take into account the fair importance of maritime transport through an analysis of the situation in the region and in Senegal, then undertake perspectives that may lead to the improvement of the sector.

This thesis offers to study “la transaction administrative” (agreement between two public agencies and a public agency and private individual in order to resolve conflict) in consideration of its legal environment: a transactional method of resolution administrative dispute can it validly grows into French law? It appears that the administrative transaction has developed where it is designated to do so. Promote this mode of dispute resolution assumed to clarify the definition and the legal regime. Here, like the transaction of private law, the administrative transaction is characterized by three elements: the existence of a dispute- under the administrative judge - an agreement and mutual concessions. Their apprehension is, however, subject to some adjustments to take account of the issues of administrative law that necessarily raise administrative disputes. This is a transaction largely inspired by the transaction of private law and slightly derogatory to common law that the Conseil d’Etat has shaped. The administrative transaction has been actually developed. However, a bigger development does not seem possible, at least in the short term, as the obstacles are significant. These are numerous, of heterogeneous nature and in some cases, hardly remediable. Neither the French legal system, nor the characteristics of the transaction allow a massive development of this dispute resolution. It is therefore likely that the administrative transaction remains in France, a secondary means of dispute resolution. But secondary does not necessarily mean minor, and if further progress is possible, the result of the administrative transaction is, essentially, very honourable. / La présente thèse se propose d’étudier la transaction administrative à l’aune de son environnement juridique : un mode transactionnel de règlement des litiges administratifs peut-il valablement se développer en droit français ? Il apparaît alors que la transaction administrative s’est développée là où elle est désignée pour ce faire. Promouvoir ce mode de règlement des litiges supposait d’en clarifier la définition et le régime juridique. En l’occurrence, comme la transaction de droit privé, la transaction administrative est caractérisée par trois éléments : l’existence d’un litige ─ relevant du juge administratif ─, un accord de volontés et des concessions réciproques. Leur appréhension fait, en revanche, l’objet de quelques adaptations de façon à tenir compte des problématiques du droit administratif que soulèvent nécessairement les litiges administratifs. C’est donc une transaction largement inspirée de la transaction de droit privé et faiblement dérogatoire au droit commun que le Conseil d’Etat a façonnée. Depuis, la transaction administrative s’est effectivement développée. Toutefois, un plus grand développement encore ne semble pas envisageable, du moins à court terme, tant les entraves sont importantes. Celles-ci sont nombreuses, de nature hétéroclite et pour certaines, difficilement remédiables. Ni le système juridique français, ni les caractéristiques propres de la transaction ne se prêtent à un développement massif de ce mode de règlement des litiges. Il est donc probable que la transaction administrative demeure, en droit français, un mode secondaire de règlement des litiges. Mais secondaire ne signifie pas nécessairement mineur, et si des progrès sont encore envisageables, le bilan de la transaction administrative est, pour l’essentiel, très honorable.

In this report, the main Income Tax aspects related to the concessions of public infrastructure and of public services regulated by Supreme Decrete N° 059-96-PCM are analyzed. Hence, the applicable rules for investments made by the concessionaires and the treatment of self- sustained and co-financed concessions will be examined. To conclude this report, legislative changes that, in opinion of the authors would help provide greater security to the current regime on benefit of the Peruvian State and the investors, are suggested. / En este artículo se analiza el tratamiento para fines del Impuesto a la Renta de las concesiones de obras públicas de infraestructura y de servicios públicos regulados por el Decreto Supremo N° 059-96-PCM, que rige la entrega de las referidas concesiones. Así, se examina el régimen aplicable a las inversiones realizadas por los concesionarios, el tratamiento de las concesiones auto-sostenibles y las concesiones cofinanciadas. Para culminar este artículo, se proponen cambios legislativos que, en opinión de los autores, ayudarían a dotar de mayor seguridad al régimen actual en beneficio del Estado peruano y de los inversionistas.

The thesis is focused on problems concerning taxing in the insurance industry. Insurance industry is characteristic with specific labels, which involve also taxation. The main subject of the examination is taxation on incomes in connection with insurance. The first part is focused on personal income taxation, especially taxing of insurance benefits. Then the thesis deals with tax concessions of the life insurance. The main theme of the second part is taxing of insurance companies' incomes. From the view of corporate income tax, the main differences are caused by actuarial provisions, so the main attention is paid to them. Both parts include the international comparison.