The aim of this thesis is to assess the contribution of the career system of Slovak teachers from the perspective of school principals. The theoretical part deals with the definition of the career system based on a literature research. Firstly, preconditions of the career system are defined. Secondly, the career system is described in detail, followed by its evaluation and comparison with the upcoming Czech career system. The practical part describes the used qualitative methods and approaches and includes findings from the field research. A multiple conn-Dove study was used to solve the research problem, in which the case is represented by ten principals from various schools. Semi-structured interviews with school principals, observing their interactions and document analysis were used for data collection. The result of the research was to create ten idiographic reports reflecting school principals' practical experience with the career system. Findings show significant dissatisfaction among school principals with the conception and implementation of the career system due to the administrative complexity of the system, its formalism, the lack of resources in the system and the lack of provided methodological support to school principals. Powered by TCPDF (www.tcpdf.org)

Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...

Master of Agribusiness / Department of Agricultural Economics / Christine Wilson / Methane digesters are a potential investment for a dairy farm. A digester can lower greenhouse gas emissions, manage manure waste, generate energy, provide fertilizer and recycle bedding. The AgSTAR project of the Environment Protection Agency describes anaerobic digesters as a solution to a problem dairy farmers have always had to solve but that has become more acute with the innovation of larger scale, confined animal feeding operations developed in response to the growing food demands of the world’s larger and more prosperous middle class population – what to do with cow manure. Digesters take cow manure and convert it into energy while also eliminating manure odor. Energy is the primary economic benefit of a digester. A dairy farmer can use the electricity or gas generated from the digester to fuel the energy needs of the farm. Selling gas or electricity on the market is a revenue source that largely determines the level of profit from investing in a digester. This thesis will explore the four economic factors required to make anaerobic digesters a viable economic investment for a 1,500 head cow herd in the United States. It is imperative that farmers are able to obtain a return on the investment as soon as possible as many do not have the capital to invest in a nearly $1 million project. Congress may need to provide additional incentives for farmers and utility companies to take waste and process to energy. The future for methane digesters looks profitable when energy and carbon markets are available and allowed to trade competitively. The federal government may consider focusing on incentives for the utility companies’ infrastructure to make purchases of renewable energy from a digester more economically attractive and efficient. Today, an obstacle for increasing the number of digesters in the United States is the cost associated with moving the energy from the digester and into the national natural gas to grid. Natural gas companies may need to be compensated for that expense plus the potential difficulties of dealing with multiple suppliers or digester owners. Electricity companies have a grid in place to power rural and urban communities. They have spent billions of dollars and decades to establish efficient routing of power to residents and businesses. Manure digesters are mostly located in rural areas that would also require an investment in infrastructure to move the energy from the digester to the power grid. Mandating net-metering would require energy companies to purchase renewable energy, but consumers may see an increase in their cost. Therefore, the answer to increasing the number of manure digesters in the United States may be to direct the incentives to utility companies to invest in expanding infrastructure rather than increasing digester owner subsidies. Although, the REAP grants are helpful for assisting farmers with startup installation costs, there may not be a need to increase that subsidy in the next farm bill if an energy bill includes incentives for energy companies to purchase renewable energy from digesters.

In the first chapter the paper is focused on sovereign rating, it describes the history and explains the basic characteristics in the context of its usual usage. In the second chapter the basics behind the Arrangement on Officially Supported Export Credits are explained. Because the main purpose of this paper is to compare sovereign rating and the country risk classification based on the Arrangement, the chapter focuses especially on the Knaepen Package that introduced country risk classification to the Arrangement. In the chapter there is also the introduction to the Malzkuhn-Drysdale Package. In the third and fourth chapter sovereign ratings and county risk classifications are compared on theoretical basis. There were used several different criteria, e.g. methodology of rating/classifying, time necessary for adjustment and criteria for evaluation. The fifth chapter is focused on Basel I-III, the connection between Basel capital adequacy and both credit risk evaluation systems is explained. In the following chapter, the question of guilt of rating agencies and their role in the outbreak of financial crisis is discussed. The last chapter is based on the case study that describes the difference between development of financial crisis in Italy and Greece and its impact on rating grades and country risk classification.

Student Number : 9202134A - PhD thesis - School of Civil and Environmental Engineering - Faculty of Engineering and the Built Environment / South Africa’s energy economy is dominated by coal, which produces relatively high emissions of greenhouse and noxious gases during combustion. This causes environmental problems that may lead to health risks that are cause for concern. In this thesis, various propositions are tested about whether in the Cape Metropolitan Area natural gas is a lower cost energy source than coal for generating base load power within a specified range of capacity factors under different scenarios. The problem being investigated is the uncertainty about the quantified effect that revenue from monetised carbon dioxide credits and inclusion of damage costs would have on the breakeven selling price of electricity, if natural gas were substituted for coal for generating base load power in the above Area. The research procedure entailed conceptualising and developing technical details of four power generation scenarios and reviewing various tools for cost-benefit analysis. Next, a Te- Con Techno-Economic Simulator model and screening curves were selected from a suite of potential tools. The power generation cost profiles for coal and natural gas were determined, followed by sensitivity analysis. The model was populated and used to compare the lifecycle economic performance of coal and natural gas technologies. Natural gas emerged as a lower cost energy source than coal for generating base load power within a specified range of capacity factors under all the scenarios. This thesis recommends the following: the introduction of tax holidays and favourable capital equipment depreciation regimes to stimulate natural gas exploration; the use of natural gas as an energy source to promote small-scale enterprises in communities contiguous to gas transmission pipelines; in addition, electricity prices should reflect damage costs in order to internalise externalities associated with power generation. The contribution to knowledge is the innovative way of financing the gas-fired power generation project by using the monetised carbon dioxide credits under the novel Clean Development Mechanism to redeem a bank and a shareholders’ loan. This could result in reducing the loan payment by 4.3 years, saving 38 % in interest payments and allow scarce finance available for project funding to be extended to other projects to the advantage of national economic development.

Im vorliegenden Beitrag wird die Möglichkeit diskutiert, genderspezifischen sozialen Wandel in Schwellen- und Entwicklungsländern über Mikrokreditvergabesysteme anzustoßen. Anhand einer in Mittelägypten durchgeführten Studie mit mehrfach diskriminierten Frauen wird gezeigt, wie Mikrokredite die Akkumulation nicht nur von ökonomischem, sondern vor allem auch von kulturellem und sozialem Kapital im Bourdieu'schen Sinne unterstützen können. Wenn in diesem Kontext eine Veränderung des symbolischen Kapitals gelingt, kann dies zu neuen Wahrnehmungs-, Denk- und Handlungsschemata der Beteiligten und zu Strukturveränderungen auf der Makroebene führen. Die theoretische Modellierung von genderspezifischem sozialem Wandel erfolgt in diesem Artikel entlang empirischer Daten, die von den Autorinnen in Mittelägypten erhoben wurden.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-09-27T12:27:34Z No. of bitstreams: 1 Paulo Negri Filho_.pdf: 4202371 bytes, checksum: ba321f74ee1a8d28a2036b10e3a03ce3 (MD5) / Made available in DSpace on 2017-09-27T12:27:34Z (GMT). No. of bitstreams: 1 Paulo Negri Filho_.pdf: 4202371 bytes, checksum: ba321f74ee1a8d28a2036b10e3a03ce3 (MD5) Previous issue date: 2017-06-20 / Nenhuma / No Brasil, não se pode imaginar uma telenovela sem uma vinheta de abertura, objeto de pesquisa deste trabalho. Como objetivo geral se busca analisar se e de que forma as características próprias das vinhetas de abertura de telenovelas podem ter seu percurso histórico apresentado de maneira gráfica. As perguntas norteadoras para a pesquisa são: Quais características constituintes das vinhetas de abertura de telenovelas podem ser destacadas? Como apresentar graficamente o percurso histórico das vinhetas de abertura de telenovelas, evidenciando o que é próprio dessas vinhetas? O primeiro elemento constituinte das vinhetas que foi percebido é o hibridismo, pela convergência de linguagem de outros meios, especialmente o cinema, recursos da publicidade e influência das séries televisivas, webséries e outros produtos audiovisuais da internet. Para alcançar o objetivo, foi realizado estudo exploratório, por meio da cartografia de Deleuze e Guattari, que exigiu outros procedimentos para que o objeto fosse construído, como bibliográfico e documental. A escolha pelas vinhetas para análise se deu tomando com base todas as telenovelas da Rede Globo (da década de 1965 a 2015), do horário nobre e com 200 ou mais capítulos, totalizando um corpus de análise com vinte e sete vinhetas. As características constituintes das vinhetas de abertura de telenovelas destacadas neste trabalho foram a trilha da sonora (instrumental, nacional ou internacional), formato da vinheta (bidimensional, mista ou tridimensional), os cortes ao longo da vinheta (curtos, longos ou plano-sequência), a técnica de produção (live-action, mista ou CGI), o elenco (protagonistas/antagonistas, outros atores ou sem atores) e a saturação (monocromática, mista ou colorida), aqui denominados de elementos de composição audiovisuais. A construção desses elementos de composição das vinhetas foram fundamentais para que as vinhetas fossem transcritas e apresentadas de maneira gráfica. / In Brazil, one can not imagine a soap opera without an opening credit, the latter of which is the object of research of this work. As a general objective, the aim is to analyze if and how the characteristics of the soap opera's opening credits can be presented in a graphical way. The guiding questions for the research are: What constituent characteristics of the soap opera's opening credits can be highlighted, and how to graphically present the historic route of the soap opera's opening credits, highlighting what is characteristic of these credits? The first constituent element of the credits was hybridity, by the convergence of language from other media, especially cinema, advertising, and the influence of television series, webseries, and other audiovisual Internet products. To reach the objective, an exploratory study was carried out, through the cartography of Deleuze and Guattari, which required other procedures for the object to be constructed, such as bibliographical and documentary. The choice of the credits for analysis was based on all of Globo TV´s soap operas (from 1965 to 2015´s), prime time, and with 200 or more episodes, totaling a corpus of analysis with twenty-seven opening credits. The constituting characteristics of the soap opera´s opening credits highlighted in this work were the sonorous track (instrumental, national or international), credit format (two-dimensional, mixed or three-dimensional), cuts along the credit (short, long or plane-sequence ), the technique of production (live-action, mixed or CGI), cast (protagonists/antagonists, other actors or without actors), and saturation (monochromatic, mixed or colored), here called audiovisual elements of composition. The construction of these elements of composition for the credits were fundamental for the transcription and presentation graphically.

Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Claiton Santin.pdf: 259901 bytes, checksum: 46cb8fdc33594ce86a5177d3ed876c0c (MD5) Previous issue date: 2012-06-27 / Due to the growth of the discussions involving less harmful trade and economic practices to the environment, as well as the use of renewable energy sources, have been increasingly frequent approaches to the Kyoto Protocol and its imposed norms to major economies. Added to these factors the Accounting International Norms in the brazilian scenario, it becomes increasingly important to find ways to clarify the accounting dealings about this question, once it has been responsible for high-value financial turns, currency which need to be properly disclosed in the accounting statements of companies participating in this market. The study performs a qualitative approach, of exploratory feature, aiming a better understanding of the subject, and developed through a literature review. Thus, this study search to analyze the accounting treatment assigned to transactions involving the market of carbon credits, identifying a series of treatments, and the almost complete lack of standardization in the area / Devido à expansão dos debates com o envolvimento de práticas comerciais e econômicas menos agressivas ao meio ambiente, bem como a utilização de fontes de energias renováveis, têm sido cada vez mais frequentes as abordagens sobre o Protocolo de Kyoto e suas normatizações impostas às grandes economias. Em razão de esses fatores e a eles agregada a adesão das Normas Internacionais de Contabilidade no cenário brasileiro, torna-se cada vez mais importante buscar formas de elucidar as tratativas contábeis acerca desse assunto, uma vez que tem sido responsável por giros financeiros de alto valor, numerários estes que necessitam estar corretamente evidenciados nas demonstrações contábeis das empresas que participam desse mercado. O estudo realiza uma abordagem qualitativa, de caráter exploratório, para um melhor entendimento do assunto, sendo desenvolvido por meio de uma revisão bibliográfica. Dessa forma, buscou-se nesta pesquisa analisar o tratamento contábil atribuído às operações que envolvem o mercado de créditos de carbono, e, assim, identificou-se uma série de tratamentos e a quase inexistência de normatização para a área.

Les révolutions industrielles ont été caractérisées par un rôle des banques joué en premier via le capital circulant, plus que via le financement du capital fixe. Le poids du commerce extérieur dans l’économie Britannique du dix-neuvième siècle pose la question de l’importance d’une catégorie de crédits, les crédits à l’exportation. Le dix-neuvième a vu la croissance des financements des exportations par prêts, ces prêts rencontrant l’engouement aussi bien des banques que des entreprises. A partir de la mi-dix-neuvième siècle, le role historiquement joué par l’escompte connait un déclin relatif, concrétisé par un financement des exportations par prêts devenant dominant dans l’actif des banques. La prolifération des banques, malgré les crises récurrentes, et la concurrence interbancaire qui en a découlé, ont joué dans le sens d’une réduction du rationnement au niveau du financement des exportations. La pression sur le rationnement est d’autant plus notable que les structures de l’assurance-crédit à l’exportation n’ont commencé à s’affirmer qu’en fin de dix-neuvième siècle, et n’ont commencé à bénéficier du soutien de l’Etat qu’après la première guerre mondiale. Malgré cela, les marchés proches des pays d’Europe continentale ont été dépassés en direction des marchés géographiquement éloignés, en principe caractérisés par un niveau de risque plus élevé. L’interaction entre l’élargissement des débouchés à l’exportation et la croissance de la production a bénéficié de l’appui d’une offre de crédits à l’exportation relativement peu sensible au risque. D’où la possibilité de parler de révolutions industrielle, financière, et commerciale. Du point de vue institutionnel, si l’Etat a essentiellement agi dans le sens de l’élargissement de l’accès aux marchés pour les exportations Britanniques, la banque d’Angleterre a, pour sa part, rempli le rôle vital de préteur ultime, permettant de maintenir le flux de financement en direction des entreprises, via le refinancement des banques. / The industrial revolutions were characterized by a role of banks played mainly via the circulating capital, rather than via the financing of fixed capital. The weight of the foreign trade in the nineteenth century British economy raises the question of the importance of a category of credits, the export credits. The nineteenth century saw the growth of loan-financed exports, these loans meeting the craze of banks as well as that of companies. From the mid-nineteenth century, the role historically played by the discount witnessed a relative decline, concretized by a financing of the exports by loans which became dominant among bank activities. The proliferation of banks, in spite of the recurring crises and the interbank competition which ensued from it, resulted in a reduction of the rationing at the level of exports financing. The pressure on the rationing is more considerable than the structures of export credit-insurance began to assert themselves only at the end of nineteenth century, and began to benefit from state support only after World War I. Nevertheless, markets close to countries of continental Europe were exceeded in the direction of geographically remote markets, usually characterized by a level of higher risk. The interaction between export outlets extension and production growth benefited from the support of an export credits offer relatively less risk sensitive. Hence the possibility to speak about industrial, financial and commercial revolutions. From an institutional point of view, if the state has essentially acted in favor of the extension of access to markets for the British exports, the Bank Of England has played, for its part, the vital role of ultimate lender, allowing to maintain the flow of financing in the direction of companies, via the refinancing of banks.

<p><strong>Syfte: </strong>Syftet är att undersöka bankernas tillvägagångssätt när de lämnar krediter till en kund, vilka skillnader och likheter finns mellan de olika bankerna och på vilket sätt använder de sig av riskhantering vid kreditbedömning av hushåll?</p><p><strong>Metod: </strong>För insamling av det empiriska materialet har vi använt en         kvalitativ metod, i form av intervjuer med bankchefer. Det empiriska materialet analyserade vi främst utifrån teoretiskt material kring risker och riskmanagement, konkurrens och relationer.</p><p><strong>Slutsats:</strong> Riskbedömningen hos de olika bankerna görs i stora drag likartat, men det finns skillnader i bankernas hantering när det kommer till handläggarens frihet och hur de personliga relationerna spelar in. Vi kan se att riskhantering sker till stor del reaktivt, bankerna är passiva i förändring av riskhantering och behåller rutinerna så länge som möjligt. Undersökningen visar även att bolånen inte längre är den starka konkurrensfaktorn den tidigare varit för bankerna.</p> / <p><strong></strong><strong></strong><strong>Purpose:</strong> The purpose is to compare Swedish banks risk management process regarding mortgage loans. <strong></strong></p><p><strong>Methodology:</strong> For the collection of the empirical evidence, we used a qualitative method, based of interviews with bank executives. We analyzed the empirical evidence on the basis of theoretical material based mostly on different risks, risk management processes, competition, and personal relations.<strong></strong></p><p><strong>Conclusions: </strong>Risk management of the various banks is broadly similar, but there are some important differences in banks' management such as the administrators’ latitude and the banks perception of personal relationships. The paper also discovers a reactive risk management, banks are passive in the change of management, and keep their routines as long as possible. Finally, the investigation shows that mortgage is no longer as important in competition between banks, as it used to be.</p>