The aim of this diploma paper was to evaluate the current state of development and financing of delegated powers of municipalities in the Czech Republic. Development financing was assessed for the period 1993 - 2003. Specifically, were monitored tax, non-tax and capital revenues, grants and current and capital expenditures. An analysis found that total revenue and expenditure in the period grew almost identically. Revenue increased primarily due to growth in tax revenues and increased subsidies. Expenditure increased depending on the growth of prices, but also due to broader range of tasks delegated by the state to municipalities. The intended goal was achieved by using analysis of entitlement subsidies and an allowance for the state administration. Analysis of entitlement grants was done in all municipalities in the Czech Republic for the period 2001 - 2010 and specifically the communities of South Region for the period 2003 - 2010. Using both analysis revealed that entitlements constitute a substantial share of subsidies in total subsidies received and this proportion increases with the increasing population. Analysis of the contribution to the state administration was performed in all 623 villages of South County. The villages were divided into five categories, depending on the extent of delegated powers. By analyzing the contribution to the state administration was established, how the allowance in each year, what was the cause of change and what was the structure contribution to the state administration of the individual categories.

The main goal of this thesis is analysis of impact terrorism attacks to the tourism sector, especially from the financial viewpoint. After the attacks the country may be perceived negatively, and it could mean drop in arrivals or GDP, there can drop tourism sector contribution to GDP, receipt from this sector or employment in tourism sector could drop too. These negative effects are being studied for selected countries such as the United States, Spain and France.

GOMES, George Allan Menezes. CRAbCVE- Uma arquitetura para viabilização de CVEs através da Internet. 2005. 184 f. Dissertação (Mestrado em ciência da computação)- Universidade Federal do Ceará, Fortaleza-CE, 2005. / Submitted by Elineudson Ribeiro (elineudsonr@gmail.com) on 2016-07-11T16:25:59Z No. of bitstreams: 1 2005_dis_gamgomes.pdf: 4975181 bytes, checksum: 1f5070528d52778cc7956833013d5af3 (MD5) / Approved for entry into archive by Rocilda Sales (rocilda@ufc.br) on 2016-07-18T13:38:20Z (GMT) No. of bitstreams: 1 2005_dis_gamgomes.pdf: 4975181 bytes, checksum: 1f5070528d52778cc7956833013d5af3 (MD5) / Made available in DSpace on 2016-07-18T13:38:20Z (GMT). No. of bitstreams: 1 2005_dis_gamgomes.pdf: 4975181 bytes, checksum: 1f5070528d52778cc7956833013d5af3 (MD5) Previous issue date: 2005 / Although the complexities of many tasks encountered in modern societies require the join effort of groups of people in order to be accomplished, cooperative work is still a difficult job. Usually the difficulties arise due to lack of appropriate coordination, poor definition of the context in which the activities are to be performed individually or in group; thus, generating redundancies, inconsistencies and contradictions within the workgroup. In order to overcome these problems, a new field of research, called Computer Supported Cooperative Work (CSCW), was created to seek means of properly supporting work groups. Despite the favorable results achieved by CSCW, thus far, tools that provide a high level of interaction among the group members and the leaders of sub-groups are still not satisfactory. The use of virtual reality within cooperative systems allows the interactions among participants to be highly spontaneous, because, in virtual environments, communication by means of image, text and audio is possible. The Collaborative Virtual Environments (CVEs), which employ shared virtual reality technology, have proved to possess great potential for collaborative work. Therefore, collaborative virtual environments have been developed taking into consideration the results obtained by CSCW research. Nonetheless, developing CVEs is complicated, since they demand a great deal of resources, and need to incorporate concepts and recommendations from several research fields, such as Virtual Reality (VR), Computer Supported Cooperative Work and l Distributed Computing. The main objective of this dissertation is to design a generic architecture (CRAbCVE) for allowing distribution of several collaborative virtual environments within a network of servers on the Internet. This architecture defines specialized components, capable of distributing the processing that takes place in the CVE, thus obtaining a great computational power at low costs. Another important objective is the specification of a Model of Authorship in CVEs (MAC) for helping to integrate the CRAbCVE architecture into the framework of collaborative work. All models proposed herein have been incorporated into a prototype system and a simple case study has been analyzed. / A complexidade das tarefas do mundo atual requer cada vez mais a cooperação das pessoas para sua execução. Entretanto cooperar não é uma tarefa fácil, e, muitas vezes, por falta de coordenação adequada ou por uma definição pobre do contexto em que as atividades dos participantes individualmente ou do grupo serão realizadas, são geradas redundâncias, inconsistências e contradições dentro do trabalho em grupo. Para evitar esses problemas, a área de CSCW (Computer Supported Cooperative Work) vem buscando meios de suportar adequadamente o trabalho em equipe. Apesar dos bons resultados alcançados pela área de CSCW, o principal obstáculo enfrentado pelos seus desenvolvedores é fornecer interatividade a suas aplicações. O uso de realidade virtual em sistemas cooperativos permite aos participantes interagirem com o mais alto grau de naturalidade, pois através do ambiente virtual é possível a comunicação por meio de imagem, texto e áudio. Os CVEs (Collaborative Virtual Environments) fazem uso da tecnologia de realidade virtual distribuída e apresentam grande potencial para o suporte ao trabalho colaborativo. Por conseguinte, esses ambientes virtuais colaborativos têm sido desenvolvidos, levando em consideração os resultados obtidos na área de CSCW. Entretanto, desenvolver CVEs é uma tarefa complicada, pois eles são grandes consumidores de recursos, e precisam incorporar conceitos e recomendações de várias áreas de pesquisa, como a de Realidade Virtual (RV), a de Trabalho Colaborativo Assistido por Computador (CSCW) e a de Sistemas Computacionais Distribuídos. O principal objetivo dessa dissertação é a definição de uma arquitetura de uso genérico, a CRAbCVE, projetada para viabilizar vários Ambientes virtuais colaborativos (CVEs) distribuídos em uma rede de servidores na Internet. Essa arquitetura define componentes especializados, capazes de distribuir, através da Internet, o processamento de todo o CVE; obtendo-se, assim, um grande poder computacional a um baixo custo. Outro importante objetivo é a definição do modelo MAC (Modelo de Autoria em CVEs), que visa auxiliar o emprego da arquitetura CRAbCVE no trabalho colaborativo. Os modelos propostos foram incorporados em um sistema protótipo e um estudo de caso simples foi analisado.

Submitted by Emanuel Varela Cardoso (emanuel.varela@ufcg.edu.br) on 2018-11-12T19:56:37Z No. of bitstreams: 1 EDNALDO BERNARDO DE OLIVEIRA – DISSERTAÇÃO (PPGMat) 2013.pdf: 20096058 bytes, checksum: 983840e6101e8a2651374f5416fb3bfb (MD5) / Made available in DSpace on 2018-11-12T19:56:37Z (GMT). No. of bitstreams: 1 EDNALDO BERNARDO DE OLIVEIRA – DISSERTAÇÃO (PPGMat) 2013.pdf: 20096058 bytes, checksum: 983840e6101e8a2651374f5416fb3bfb (MD5) Previous issue date: 2013-07 / Capes / O presente trabalho tem por objetivo contribuir com o ensino e a aprendizagem de geometria espacial. Começamos por analisar dois livros didáticos de matemática do ensino médio adotados por escolas da rede pública. As análises dos mesmos nos dão uma amostra da maneira como os livros tratam a geometria espacial. Após as análises procuramos dar a nossa colaboração aos professores e alunos, propondo a utilização do software educacional, uma pletora de poliedros, um recurso didático que complementa o livro didático e que visa tornar o ensino da geometria mais dinâmico e atraente para docentes e discentes. Propomos também, o cálculo do volume de dois sólidos platônicos que normalmente não são encontrados nos livros didáticos de matemática, o dodecaedro e o icosaedro, com a utilização de conceitos matemáticos do conhecimento dos alunos das séries finais do ensino médio. Sugerimos e aplicamos duas listas de atividades, nas quais foram utilizados os softwares educacionais, uma pletora poliedros, projeções ortogonais e trip-lets, o que propiciou uma participação bastante efetiva dos alunos que responderam em um questionário a respeito da utilização de softwares nas aulas de matemática que há um ganho de tempo e uma melhor percepção das figuras, auxiliando na compreensão dos conceitos envolvidos. Por fim, em relatório conclusivo com as resposta dadas pelos alunos às atividades, concluímos que foi válida utilização de softwares educacionais como recurso didático, apresentando um resultado bastante positivo. / This work aims to contribute to the spatial geometry teaching and learning. We begin by analyzing two math textbooks for high school adopted by public schools. The analyzes of these give us a sample of how the books are about the spatial geometry. After the analysis we try to give our assistance to teachers and students, proposing the use of educational software, a plethora of polyhedra, a feature that complements the teaching and textbook aimed at making the geometry teaching more dynamic and appealing to teachers and students. We also propose, calculating the volume of two Platonic solids that are not normally found in mathematics textbooks, the dodecahedron and the icosahedron, with the use of mathematical concepts known to the students of grades of high school. We suggest and apply two lists of activities in which we used the educational software plethora polyhedra, orthogonal projections and trip-lets, which provided a very effective participation of students who responded to a questionnaire regarding the use of mathematical software in the classes that there is a time gain and a better understanding of the figures, assisting in understanding the concepts involved. Finally, in concluding report with the answers given by the students to activities, we conclude that it was valid the use of educational software as a teaching resource, presenting a very positive result.

Ethiopia is rapidly urbanising. Similar to other urban areas in developing countries, major issues in Ethiopia include a high level of income inequality, lack of formal employment opportunities and deeply rooted poverty, tenure insecurity, poor infrastructure, and limited access to electricity and energy. Frequently settlers end up in impoverished urban squatters and slums which do not offer them even the most basic infrastructure and hence lack to provide them with the perspectives they came for. Onward migration to farer off destinations such as the EU member states thus often remains as sole option for those caught in such urban poverty traps. Although the issue of informal urban settlements is not new to the context of Ethiopian cities, the current rapid urban growth rates are exposing urban rental markets as well as infrastructure and energy supply to considerable pressure. The paper investigates the respective situation in Ethiopia and demonstrates some best practice examples. In the context of Ethiopian cities, energy production and distribution have been highly centralised under state entities and the scope for exploring local/business driven and decentralised systems has been limited. Transitions can be implemented towards sustainability and the United Nations' Sustainable Development Goals if collective identification and structuring of issues along with collective envisioning of future is provoked or facilitated.

XAVIER, Aline da Rocha. Análise de custos como ferramenta de gestão estratégica da educação superior: um estudo dos conceitos do ponto de equilíbrio e margem de contribuição e sua aplicabilidade em IES privada. 2014. 118f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza (CE), 2014. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2015-02-06T14:35:44Z No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2015-02-06T15:16:45Z (GMT) No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) / Made available in DSpace on 2015-02-06T15:16:45Z (GMT). No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) Previous issue date: 2014 / From the middle of the last century opens , through the Law of Education Guidelines and Bases (LDB) , the possibility of Higher Education Institutions (HEIs) provide private undergraduate and graduate . As a result, extends to competition in this area, because in this period there will be various private institutions in order to meet the new demand . In the face of current educational competition , comes into existence the need to strategically manage these institutions . In order to contribute to the care of their management , this study comes up with the general objective of studying the tools of strategic cost management , contribution margin and breakeven , in a private institution . For the achievement of the overall objective , we proceeded to the realization of specific objectives , where the research took in size the concepts of contribution margin , and your property , set the balance point and its applicability , and finally establish the generation of an appropriate method of performance analysis based on the above tools , all applied this in a private institution . This is made the study through field research that is effective as a case study to perform an action research in eight degree from a private institution courses. At the end of it, we were able to achieve the goals and objectives listed above , in addition to have the question answered problem because , despite some difficulties encountered with the implementation of the phases and steps proposed was to portray as the elements in the analysis of costs contribute to the identification and projection of results , such as the identification of courses that give the best and worst results , the projection of the number of students required to maintain a course as well as courses leverage opportunities , among others. / A partir de meados do século passado abre-se, através da Lei de Diretrizes e Bases da Educação (LDB), a possibilidade de Instituições de Ensino Superior (IES) privadas fornecer cursos de graduação e pós-graduação. Em virtude disso, amplia-se a concorrência nessa área, pois nesse período surgem várias IES privadas no sentido de atender a uma nova demanda. Face a atual concorrência educacional, passa a existir a necessidade de gerir estrategicamente essas instituições. No intuito de contribuir para o atendimento da gestão das mesmas, o presente estudo surge com o objetivo geral de estudar as ferramentas de gestão estratégica de custos, Margem de Contribuição e Ponto de Equilíbrio, em uma IES privada. Para o atingimento do objetivo geral, procedeu-se a efetivação dos objetivos específicos, onde a pesquisa ocupou-se em dimensionar os conceitos da Margem de Contribuição, e seu estabelecimento, definir o Ponto de Equilíbrio e sua aplicabilidade, e por fim, estabelecer a geração de um método adequado de análise de desempenho baseada nas ferramentas supracitadas, tudo isso aplicado em uma IES privada. Concretiza-se o estudo através de pesquisa de campo que se efetiva enquanto estudo de caso ao realizar uma pesquisa ação em oito cursos de graduação de uma IES privada. Ao final da mesma, conseguiu-se atingir os objetivos gerais e específicos anteriormente relacionados, além que ter a questão problema respondida, pois, apesar de algumas dificuldades encontradas quando da concretização das fases e etapas propostas consegui-se retratar como os elementos na análise de custos contribuem para a identificação e projeção de resultados, tais como a identificação dos cursos que dão os melhores e piores resultados, a projeção da quantidade de alunos necessária para manter um curso bem como as possibilidades de alavancagem de cursos, dentre outros.

O objetivo deste trabalho é verificar o impacto na alteração do regime previdenciário de repartição para um modelo misto, através da criação do fundo complementar previdenciário para os novos servidores federais no Brasil. O estudo apresenta os diagnósticos e os conceitos e modelos de previdência adotados no Brasil e sintetiza as experiências de países latino-americanos que reformaram seus respectivos regimes previdenciários com a finalidade de reduzir o déficit com os inativos. No caso brasileiro, após a promulgação da Constituição Federal de 1988 foram editadas duas Emendas Constitucionais (a de nº 20 de 1998 e a de nº 41 de 2003) que possibilitaram a criação, em 2012, da entidade fechada de previdência complementar, para os novos servidores públicos federais, chamada FUNPRESP. O estudo conclui que com o surgimento deste fundo, será possível equalizar os valores dos benefícios pagos entre os regimes geral e próprio. Nesse sentido, o teto dos benefícios de aposentadorias pagos do regime próprio dos servidores federais estará indexado ao valor do teto do regime geral de previdência social. Assim, caso o servidor decida suplementar ganhos acima deste teto, para fins de aposentadoria, ele deverá aderir ao fundo e contribuir, sobre o salário participação, em uma conta individualizada. Desta forma, o governo buscou garantir equidade nos pagamentos de benefícios entre os regimes de previdência geral e próprio, além de tentar reduzir o déficit das contas públicas previdenciárias no longo prazo. / The objective of the present paper is to check the impact on changing from the actual social security of federal pensions to a mixed model, through a creation of a defined contribution pension plan for new federal public employees in Brazil. The study show off diagnostics and exhibit the concepts of pension models adopted in Brazil and brief international experiences of countries that have altered their social pension schemes in Latin America, with object to reduce government deficits of inactive. In the Brazilian case, after the Federal Constitution of 1988, Constitutional Amendments were enacted (nº 20 of 1998 and nº 41 of 2003) which enabled the creation, in 2012, of a complementary retirement plan for new federal public employees, called FUNPRESP. The study concludes than with the emergence of this fund, it will be possible to equalize the amounts of benefits paid between pension schemes. Thereby, the remuneration limit of the benefits paid to the actual system of federal employees pensions will be indexed to the remuneration limit of the general social security. Therefore, if the public employee decides complement gains above this compensation limit, for pension purposes, they should choose to contribute with a quota to an individualized pension plan. So, the government tried to ensure equity in benefit payments between the pension schemes, as well as tried to reduce the deficit of the social security public finances in the long term.

Este trabalho teve como objetivo discutir a temática do Custeio Variável aplicado a uma empresa prestadora de serviços, para demonstrar o uso da Margem de Contribuição como ferramenta de apoio à gestão da empresa. A pesquisa aqui relatada utilizou o método qualitativo como abordagem, realizada por meio de um estudo de caso descritivo utilizando como modelo a Análise da relação Custo x Volume x Lucro para empresas multiprodutoras. A fim de possibilitar a realização deste estudo de caso, foi realizada a revisão da literatura sobre o tema, de modo a fundamentar e estruturar as etapas de aplicação do modelo adotado no ambiente organizacional escolhido, analisando-se os serviços prestados pela empresa e identificando-se corretamente a Margem de Contribuição destes. Após esta etapa, foi possível analisar a participação de cada serviço na composição do mix de vendas da empresa e, dessa forma, avaliar a contribuição efetiva de cada um na geração da riqueza para a empresa. O modelo proposto envolve basicamente a identificação da Margem de Contribuição Unitária e sua correspondente Razão de Contribuição, além da identificação do Ponto de Equilíbrio de cada serviço, bem como da empresa como um todo. Esse estudo foi desenvolvido em uma instituição de ensino em fase de crescimento e devido aos desafios que se apresentam a uma empresa nessas condições, aumenta a relevância do mesmo, do ponto de vista do uso de ferramentas de gestão profissionais, que apesar de consagradas no mercado, nem sempre são utilizadas por uma grande parte das pequenas empresas. Ao final, é demonstrada a aplicação do modelo e destacada a sua relevância para a gestão da empresa, bem como, apresentadas as conclusões do estudo, evidenciando-se que por meio da utilização do modelo proposto, os objetivos específicos são atingidos e a indagação feita a cerca da problemática discutida é respondida por meio dos resultados obtidos no presente estudo. / This study aimed to discuss the theme of Variable Costing applied to a service provider, to demonstrate the use of the Contribution Margin as a management support tool company. The research reported here used the qualitative method as approach, performed through a descriptive case study using a model of Analysis of Cost x Volume x Profit respect to multiproducts companies. In order to enable the realization of this case study, the literature review on the subject was held in order to support and structure the application steps of the model adopted in the organizational environment chosen by analyzing the services provided by the company and the correct identification of the contribution margin of these. After this step, it was possible to analyze the participation of each service in the composition of the sales mix of the company and thus evaluate the actual contribution of each in the generation of wealth for the company. The proposed model basically involves identifying the unit contribution margin and it’s corresponding contribution ratio and the identification Breakeven Point each service as well as the company as a whole. This study was developed in an educational institution in the growth phase and due to the challenges that confront the company under these conditions, increases its relevance from the point of view of the use of management tools professionals who consecrated despite the market are not always used by a large proportion of small businesses. At the end, it is demonstrated the application of the model and highlighted its relevance to the company's management, as well as presented the study's findings, showing that by using the proposed model, the specific objectives are met and the question made about the discussed problem is answered by the results obtained in this study.

During our life, there comes a lot of situations which we have to deal with and which need to solve. Such situations as decease, invalidism, health disability, poorness, job loose or loneliness. Some of these situations we are able to handle ourselves, some of them with help of family members or friends, but we are not able to handle all of the events and we are not able to secure basic life needs. In such situations, help of the state in context of its social politics, is needed. Social politics in Czech republic is divided in three branches ? next to social insurance we have state and social support and social help which is mentioned as the third branch of social protection. System of social help constructs certain standard where its basic part is about individuals rights to live his life. Social help is realized by services and social benefits. Between social benefits is also included contribution for social care that is served to individuals dependent on help of another physical being and that is topic of this dissertation. Person is considered as dependent on help from another person in four grades ? from light to full dependence. In order of dependence level and the dependent person age the amount of benefit is derived. Between the receivers of social benefits are included seniors and disabled people. By providing the benefits, the state participates in social service realization that are administered at home or in social service institutions.

Cette recherche a pour objet d’étudier les formes dont les différents concepts de justice fiscale ont été traduits en formes juridiques.Il convient de souligner que l’on trouve des développements importants sur le concept de Justice dans les écrits d’Aristote qui distinguait la justice générale et la justice particulière. Celle-ci est fractionnée en justice commutative et justice distributive. Cette dernière notion a souvent été reprise par les théoriciens de la fiscalité, elle est encore implicitement très active de nos jours. Cette vision unitaire de la justice légale et morale fut remise en question par celle du positivisme juridique qui a séparé droit et morale. Néanmoins si le concept de Justice est au cœur d’une réflexion générale sur le Droit, il est particulièrement présent au sein du Droit fiscal.Il faut souligner que la Déclaration des droits de l’homme et du citoyen de 1789 a posé les bases de ce droit avec les principes figurant aux articles 13 et 14. Et c’est sur ce socle qu’ont été progressivement organisés les éléments d’une justice fiscale distributive puis redistributive. Il en est résulté un droit reflétant les atermoiements de doctrines fiscales développant des représentations très diverses de la question. Aujourd’hui, bien que les débats soient toujours présents, le pragmatisme semble l’emporter en focalisant le sujet sur la lutte contre la fraude et l’évasion fiscales. / This research aims to study the forms which different tax justice concepts were translated into legal forms.It should be stressed that there are important developments on the concept of justice in the writings of Aristotle, who distinguished the general justice and particular justice. This is divided into commutative justice and distributive justice. This notion has often been taken up by the theorists of taxation, it is still implicitly active today. This unitary vision of the legal and moral justice was challenged by the legal positivism that separated law and morality. However if the concept of justice is at the heart of a general reflection on the Law, it is particularly present in the tax law. Note that the Bill of Rights of Man and Citizen of 1789 laid the foundation of this law with the principles contained in Articles 13 and 14. It is on this foundation that were gradually organized the elements a distributive and redistributive tax justice. This resulted in a law reflecting the procrastination of fiscal doctrines developing diverse representations of the question. Today, although discussions are still present, pragmatism seems to outweigh the subject by focusing on the fight against fraud and tax evasion.