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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

The Bible and literature: a case of biblical influence in some Shona novels

Mapara, Jacob 30 November 2003 (has links)
A lot has been written on the development of the Shona novel and the influence of orature on it. This research while acknowledging the importance of such an observation makes yet another one. This other view is that there is also another element that has had a significant impact on the development and growth of the Shona novel. This research has endeavoured to highlight that the Shona novel is a product of the society where it is found which is influenced by The Bible. The novelists Chakaipa, Chidzero, Makari, Musengezi, Tsodzo, Zvarevashe and Ngugi wa Thiong'o's A Grain of Wheat which has been translated into Shona as Tsanga Yembeu have used The Bible as the backbone of their novels. Although these novelists have all used The Bible they have not used it in the same way and for the same purpose. They have used The Bible to justify the themes embedded in their works. This research at the end shows that it is difficult to label a literary product as either a success or a failure. / African Languages / M.A. (African Languages)
22

Institutional critique : a philosophical investigation of its conditions and possibilities

Morariu, Vlad V. January 2014 (has links)
'Institutional critique' is a term that refers to a range of diverse artistic practices and discourses that emerged at the end of the 1960s and that continue in the present. In spite of their differences, they all share a concern with the institutional conditioning of artists and artworks. Various historicizations of institutional critique (Alberro and Stimson, 2009; Raunig and Ray, 2009; Welchman, 2006) concur that one could distinguish two 'phases': artists of the 1960s and 1970s allegedly investigated the possibilities of an escape towards an 'outside' of the art institution, whereas those of the 1990s analysed the ways in which the artistic subject reproduced the structures of the art institution. Since the beginning of the 2000s various artists and authors have revisited the histories and legacies of institutional critique. This growing interest was triggered by the perceived intensification of a process that began at the end of the 1960s; it refers to the recuperation and neutralization of artistic types of critique by what Boltanski and Chiapello (2005) have called the 'new spirit' of capitalism. In this context, the Austrian philosopher Gerald Raunig and the members of the European Institute for Progressive Cultural Policies have proposed the hypothesis that 'a new phase' of institutional critique was to emerge. However, this proposition was based less on empirical evidence, than on a 'political and theoretical necessity to be found in the logic of institutional critique' (Raunig, 2009, 3). This thesis is a response to this set of circumstances. By asking 'what are the conditions and possibilities of institutional critique?' it investigates the categories of institutional critique's logic. My main argument is that a 'phase change' of institutional critique could and should be understood through the apparatus of Derridean deconstruction. This implies a criticism of the idea that one needs to escape the art institution in order to respond to urgencies stemming from the social, economic, and political realms (Truth Is Concrete Platform, 2012). At the same time, I will also refute the idea that institutional critique is trapped in the art institution (Fraser, 2009a). Institutional critique works on the remainder and rest that necessarily escapes the instituting will and intention of defining and describing in an exhaustive manner the whatness of what (art) is (Boltanski, 2011). I show that between critique and the art institution there is an irreducible relation of symbiosis and cohabitation, and that the deconstructive logic of institutional critique allows it to be both partner and adversary, at the same time, of the art institution.
23

Conteúdo jurídico da cláusula trabalhista nos contratos públicos e a afirmação dos direitos fundamentais no trabalho / Labour clause in public contracts and the affirmation of the fundamental rights at work.

Alves, Marcos César Amador 08 May 2014 (has links)
O princípio da dignidade humana necessita, como em nenhum outro momento, sair do plano etéreo. Direitos meramente de papel em nada contribuem para o verdadeiro avanço civilizacional por todos ambicionado. Para que a humanidade caminhe celeremente para a realização dos valores sedimentados ao longo de um lento processo de consciência política e jurídica que resultou na construção dos catálogos de direitos fundamentais, impreterível se mostra a efetivação plena dos direitos humanos. A convicção da imprescindibilidade da proteção da dignidade humana necessita ser materializada. A questão da efetividade dos direitos fundamentais afeta, com notável magnitude, a proteção jurídica dos trabalhadores. A Declaração de Princípios e Direitos Fundamentais no Trabalho da OIT e os postulados do trabalho decente, saudável e seguro, os quais configuram a definição dos padrões mínimos de direitos trabalhistas no âmbito internacional, não têm sido cumpridos nos diferentes países, comprometendo gravemente a tutela deferida à dignidade do trabalhador. É preciso assegurar a aplicabilidade e a realização dos direitos trabalhistas fundamentais, combatendo os abjetos casos de trabalho em condições análogas à de escravo, de discriminação de trabalhadores, de cerceamento às liberdades sindicais e negociais, de trabalho infantil, inseguro ou em condições indignas, entre inúmeras outras injustas e execráveis situações vivenciadas no ambiente laboral. No cenário econômico globalizado, em que sobressai o capitalismo financeiro, os governos necessitam assumir, como em nenhum outro momento, seu necessário papel na proteção efetiva dos direitos humanos no trabalho. Neste sentido, diante da vinculação à supremacia e à indisponibilidade dos direitos fundamentais como preceptivos essenciais da atividade administrativa no Estado Democrático de Direito, o Poder Público deve exercer sua função de induzir e modelar as condutas sociais. O trabalho acadêmico presente preconiza e defende que os governos devem exercer um papel verdadeiramente ativo, a fomentar e a exigir o efetivo cumprimento dos direitos fundamentais no trabalho, notadamente pela aplicação de instrumentos jurídicos como a cláusula trabalhista nos contratos públicos. A cláusula trabalhista expressa e proclama a emanação da força cogente, vinculante, dos contratos públicos, das disposições contratuais, e revela a capacidade de subtrair os direitos subjetivos do plano abstrato, formando uma conexão real e obrigatória, alicerçada em obrigações particularizadas, diretamente imponíveis, destinadas à realização dos direitos fundamentais no trabalho e da proteção da dignidade do trabalhador, incorrendo o infrator de seus comandos, na imediata aplicação de sanções. Por conseguinte, produz implicações jurídicas materiais para a proteção do trabalho. Os contornos da concepção contemporânea do contrato público socialmente responsável demandam a adoção da cláusula laboral para a afirmação dos direitos fundamentais no trabalho. As características e particularidades do novo regime jurídico em que se inserem os contratos administrativos exprimem e legitimam a plena pertinência e juridicidade da adoção da cláusula social trabalhista em seu núcleo. Neste contexto, a realização dos padrões internacionais de proteção ao trabalhador é condição mandatória para o desenvolvimento sustentável. A contratação pública socialmente responsável que valoriza e concretiza a proteção da dignidade do trabalhador pode, verdadeiramente, influenciar as atividades econômicas, promovendo a justiça social nas relações de trabalho que encerram ao exigir, com ênfase, a formatação de padrões de emprego e ocupação laboral que respeitam os direitos humanos no trabalho. / The principle of human dignity, as never before, has to be pulled out of its ethereal plane. Empty rights do not contribute to the true civilization progress coveted by all. So that mankind walks faster towards the achievement of the values settled along the slow process of political and legal awareness that resulted in the construction of catalogs of fundamental rights, the full effectiveness of legal rights shall not be avoided. The indispensable protection to human dignity must be enforced with conviction. The issue of the effectiveness of fundamental principles significantly affects workers legal protection. The ILO Declaration on Fundamental Principles and Rights at Work and the guidelines on decent, healthy and safe work, which define minimum international labour standards, have not been complied with in different countries, severely compromising the protection to workers dignity. The applicability and enforcement of fundamental labour rights must be guaranteed to fight contemptible cases of slavery-like work conditions, workers discrimination, retrenchment to free labour union and collective bargaining, child labour, unsafe work or under degrading conditions, among several other unfair and infamous situations experienced in the work environment. In a globalized economic scenario, where financial capitalism is emphasized, governments have to assume, as never before, their role in the effective protection of human rights at work. Accordingly, in view of the supremacy and inalienability of fundamental rights as essential principles of administrative activities of the Rule of Law, the role of the Government is to induce and shape social conducts. The present academic paper argues and claims that governments should have a decisively active role, fomenting and enforcing the effective compliance with fundamental rights at work, notably by applying legal instruments as the labour clause in public contracts. The labour clause expresses and affirms the cogent and binding force that arises out of public contracts and contractual provisions, and pulls subjective rights out of their abstract plane, establishing an actual and mandatory connection grounded on specific obligations immediately enforceable and aimed to realize fundamental rights at work and protect the dignity of workers, and applying immediate sanctions on the offender of such legal provisions. Therefore, it produces real and concrete legal developments to labour protection. The outlines of the contemporary conception of socially responsible public contracts require the adoption of the labour clause for the enforcement of fundamental labour rights at work. The characteristics and specificities of the new legal regime, which comprises administrative contracts, express and legitimize the full pertinence and legality of including the labour clause among their provisions. In this context, the compliance with international workers protection standards is mandatory to a sustainable development. Socially responsible public contracts that value and enforce the protection to workers dignity may effectively influence economic activities, promoting social justice in labour relations that emphatically claim for the structuring of employment and labour standards that respect human rights at work.
24

The Bible and literature: a case of biblical influence in some Shona novels

Mapara, Jacob 30 November 2003 (has links)
A lot has been written on the development of the Shona novel and the influence of orature on it. This research while acknowledging the importance of such an observation makes yet another one. This other view is that there is also another element that has had a significant impact on the development and growth of the Shona novel. This research has endeavoured to highlight that the Shona novel is a product of the society where it is found which is influenced by The Bible. The novelists Chakaipa, Chidzero, Makari, Musengezi, Tsodzo, Zvarevashe and Ngugi wa Thiong'o's A Grain of Wheat which has been translated into Shona as Tsanga Yembeu have used The Bible as the backbone of their novels. Although these novelists have all used The Bible they have not used it in the same way and for the same purpose. They have used The Bible to justify the themes embedded in their works. This research at the end shows that it is difficult to label a literary product as either a success or a failure. / African Languages / M.A. (African Languages)
25

Žena Bible ve spektru civilizací : Role ženy pohledem českých křesťanek / Woman of the Bible in the Spectrum of Civilizations - How Czech Christian Women View Womanhood

WINSTED, Margareta January 2012 (has links)
This thesis concerns scientific, philosophical and religious views of womanhood. Its main focus is the nature of biblical womanhood, based on the papal apostolic letter Mulieris dignitatem and contemporary studies of American biblists, concerning biblical manhood and womanhood. The practical section consists of qualitative research among Czech Christian women. It examines how Christian women view their role and practically implement principles of biblical womanhood in their family, society and church. The aim of this thesis is not to evaluate controversial issues, such as women?s ordination, homosexuality, or other questions regarding womanhood. Nevertheless, it seeks to explore biblical womanhood in practice, as well as the concerns and struggles of real Christian women. Of no less importance, this research tries to identify how Christian women, who are a minority in the Czech Republic, develop their views on biblical womanhood, the sources from which they draw, as well as the models, which influence them.
26

The Brighton Declaration on Women and Sport : a management audit of process quality

Kluka, Darlene Ann 26 May 2009 (has links)
The development of gender mainstreaming programs and proactive work aimed at addressing the historical imbalances of women in all sectors of society have become the staple of most international meetings with a concern for human rights. From a sport perspective, a number of organizations are keeping this critical issue alive at global, regional, international and national levels through policy documents, declarations and calls for action since 1948 to 2008 with the Dead Sea call for action. The Brighton Declaration on Women and Sport signed in 1994 by 250 signatories is universally regarded as the ground-breaking work on Women and Sport. Yet, despite years of campaigning and numerous policy documents, legislation and world conferences on women and sport, a marked gender imbalance in sport still persists. Little or no qualitative evidence could be found of clear process strategies to be followed by signatories of the Brighton Declaration on how to translate strategic intent into quality management processes to attain the envisioned result of the Declaration. Successful implementation of the principles of the Brighton Declaration depends on quality internal organizational processes and standards. The research question for the study was hence formulated as: “Do signatories of the Brighton Declaration have appropriate management processes and standards in place to translate the principles of the Declaration into sustainable practice?” The study was approached from a qualitative perspective as the perceptions of signatories relative to the quality of management processes have been evaluated. A questionnaire (Cronbach’s Alpha Coefficient ∞=0.978) based on ISO 9001-2000 management standards was used as a research instrument and administered to 246 currently existing signatories of the Brighton Declaration. A response rate of 51% (n=125) was attained. Several international and regional organizations emerged as role players in women and sport. The United Nations provided leadership through conventions on human rights, Millennium Development Goals and declaring 2005 as International Year of Sport and Physical Education. The International Olympic Committee took initiative through quadrennial world conferences on women and sport since 1994. From the seminal “Women, Sport and the Challenge of Change” conference in Brighton, England in 1994, flowed three culminating results: the Brighton Declaration on Women and Sport, the International Working Group on Women and Sport and the International Strategy on Women and Sport. The Brighton Declaration signed by 250 signatories, enlarged and coordinated the global debate on women and sport as the first declaration to provide a worldwide ethical frame of reference and paradigm shift in social change for the construct of women in sport and women and sport. The issue of women and sport continuously remains on the agenda of global social change. The convening power of sport makes it a compelling tool for social change provided its potential is harnessed through sustainable management and processes. Social change necessitates an understanding of social change theories, stages of change management, the role of change agents as well as change management models. The major challenge facing women and sport groups is to translate strategic intent into measurable and replicable business process standards. Designing and institutionalizing processes and standards can be the mechanism to realize strategic intent and progress signatories through the stages of change management. Dawson’s (1994) processual model is used as a theoretical framework to conceptualize process management and to build a case for mapping business processes, managing quality of the processes, and continuously auditing processes through replicable standards. ISO 9001-2000 standards were selected as the instrument to audit quality management processes of signatories. Overall results obtained from the research questionnaire indicated an alarming ignorance of the Brighton Declaration as a benchmark of efforts to improve the position of women in sport and second an absence of management processes and standards to guide the process within signatories of the declaration. Only 2.8% of respondents indicated a process management system. Signatories have not institutionalized gender mainstreaming in a sport context. Results confirmed unequivocally H1 set for the study: the quality of management processes followed by signatories of the Brighton Declaration on Women and Sport (1994) to achieve the principles of the stated declaration is unsatisfactory. It was concluded that, in essence, the Brighton Declaration is an initiative to affect social change in the context of sport. Efforts to achieve the desired social change have to be managed and benchmarked according to change management models and processes to retain credibility and attain replicable and repeatable results. The ISO 9001-2000 is deemed a reliable instrument and framework to guide management process design, mapping, documenting, implementing, supporting, monitoring and controlling management processes. The alarming lack of management processes resulted in a significant gap between strategic intent and reality and suggests that the notion of gender mainstreaming feeds on emotion rather than replicable management processes. The Brighton Declaration as a seminal document will not impact substantially on achieving gender mainstreaming in sport as signatories have not succeeded in creating a critical mass necessary to tip the scale. Results also indicated that signatories are locked into the introductory stages of change management because of the lack of organized change. Low levels of competent leadership responsible for managing the change process results in loss of corporate memory regarding the Brighton Declaration. The study is concluded with recommendations and managerial guidelines focusing on building a critical mass, revisiting the significance of the seminal Brighton Declaration. A universal declaration on women and sport is recommended to serve as the nexus for global efforts to improve the position of women in sport. Signatories should adopt a managerial approach to the implementation of the Brighton Declaration rather than a social philanthropic awareness approach to move forward. Implications for further study center around investigating possible performance management systems in order to refine or supplement the recommended ISO 9001-2000 standards for quality management processes, longitudinally audit quality management processes at international and regional levels, and probing the possibility of formulating a universal declaration on women and sport to accelerate critical mass building in the context of women and sport. / Thesis (DPhil)--University of Pretoria, 2009. / Biokinetics, Sport and Leisure Sciences / unrestricted
27

Hållbarhetsutmaningar vid renovering av flerbostadshus : Klimatberäkning av tre renoveringsprojekt och analys av socialt ansvar i bostadssektorn / Sustainability Challenges in the Renovation of Multi-Family Buildings : Climate Calculation of Three Renovation Projects and Analysis of Social Responsibility in the Housing Sector

Häger, Linnea, Holmqvist, Moa January 2023 (has links)
Samhällsplanerare står inför utmaningar när det kommer till att förse en växande befolkning med bostäder, och samtidigt värna om att staden ska utvecklas i en hållbar riktning. Renoveringar av det befintliga bostadsbeståndet utgör en del av klimatpåverkan som kommer från bygg- och fastighetssektorn, följaktligen är det nödvändigt att minska klimatpåverkan från renoveringar samtidigt som hyresgästernas tillgång till bostäder inte får påverkas negativt. Denna uppsats syftar till att utreda skärningspunkter mellan ekologisk och social hållbarhet vid renoveringar av flerbostadshus med upplåtelseform hyresrätt. Genom att studera klimatpåverkan från tre renoveringsprojekt i en svensk kontext identifierar vi vad som har stor klimatpåverkan och när det finns möjlighet att ta vid klimatbesparande åtgärder. Uppsatsen innehåller klimatberäkningar som utgår från Boverkets beräkningssätt för klimatdeklaration och beaktar klimatpåverkan från produktskedet, transport och byggspill från byggnader. Med utgångspunkt från ett teoretiskt ramverk för att mäta social hållbarhet, har vi även genomfört en intervjustudie för att ta reda på hur ett antal utvalda bostadsbolag arbetar med social hållbarhet vid renoveringsprojekt. Vidare studerar vi vilka effekter en lag om klimatdeklaration för större renoveringar kan leda till och hur det kan främja utvecklingen av mer hållbara renoveringar. Resultat och diskussion lyfter det faktum att varje projekt är unikt och att klimatpåverkan från renoveringsprojekt beror på materialval och mängder av material som köpts in i samband med renoveringen. Påverkan från produktsskedet är störst och det är därmed i ett tidigt skede som utredning av klimatbesparande renoveringsstrategier gör störst skillnad. På samma sätt är det i det tidiga skedet viktigt att ta reda på hur renoveringen kan komma att påverka hyresgästens möjlighet att bo kvar efter en renovering samt dess möjlighet till ett fungerande vardagsliv under renoveringen. / Urban planners face challenges in providing housing for a growing population while ensuring that the city develops in a sustainable way. Renovations of the existing housing stock constitute a part of the climate impact coming from the construction and property sector, thus it is necessary to reduce the climate impact of renovations while ensuring that tenants' access to housing is not negatively affected. This thesis aims to investigate the intersections between ecological and social sustainability in renovations of multi-family housing with rental apartments. By studying the climate impact of three renovation projects in a Swedish context, we identify what has a large climate impact and when there is an opportunity to take climate-saving measures. The thesis contains climate calculations based on the Swedish National Board of Housing, Building and Planning's calculation method for climate declarations and considers the climate impact of the product phase, transport, and construction waste from buildings. Based on a theoretical framework for measuring social sustainability, we have also conducted an interview study to find out how a number of selected housing companies work with social sustainability in renovation projects. Furthermore, we study what effects a law on climate declaration for major renovations can lead to and how it can promote the development of more sustainable renovations. Results and discussion highlight the fact that each project is unique, and that the climate impact of renovation projects depends on the choice of materials and the amount of materials purchased in connection with the renovation. The impact of the product phase is the greatest and it is therefore at an early stage that the investigation of climate-saving renovation strategies makes the greatest difference. Similarly, it is important in the early stages to find out how the renovation may affect the tenant's ability to remain in the home after the renovation and their ability to function in everyday life during the renovation.
28

政府採購納入環境考量之研究── 以我國與歐盟法制為中心 / The Adoption and Promotion of Environment Protection in Government Procurement: A Comparative Study on the Legislation of Taiwan and EU

楊懷慶, Yang, Huai Ching Unknown Date (has links)
政府採購向來金額龐大,以民國 103 年為例,該年度機關辦理逾 10 萬元之採購決標總金額為 1 兆 1367 億餘元,同年度中央政府總預算歲出合計為 1 兆 9162 億餘元,政府採購金額約為總預算歲出的 60%,故就政府採購所制定之法規範具有實務上之重要性。復因政府之採購金額龐大,政府之採購偏好足以影響經濟運作與競爭秩序,因此各國政府經常藉以達成特定政策目標。   我國政府採購法第 96 條訂有採購環境保護產品之特別規定,環境保護在國家政策中、甚至國際社會中向來為重要議題,民國 90 年起,行政院核定實施之「機關綠色採購推動方案」、國家永續發展委員會提出之「台灣二十一世紀議程國家永續發展願景與策略綱領」和「永續發展政策綱領」等政策方案,都希望藉由政府採購達成環境保護的目標,我國簽屬之「政府採購協定」(Agreement on Government Procurement)亦於 2012 年修訂環境保護相關條款,然而我國政府採購「環保」之成效卻十分有限,同樣以民國 103 年為例,該年政府採購納入環境考量之比例,約僅為政府採購總金額的 0.5%、總預算歲出的 0.3%。因此,本論文嘗試探討我國政府採購納入環境考量之現行法規,是否符合憲法誡命、或是否存有更佳的立法方式,以回應國內政策的需求、並善盡國際義務。   本論文以憲法就環境保護和經濟秩序之規定探討為始,界定立法者具體化相關法令規定之立法形成界限,復以此為前理解,檢視現行規範是否妥適,初步認為政府採購法第 96 條之相關子法,有不當限縮環境保護範圍之嫌,因而手段不足以落實國家對環境的保護義務,可能係實務上納入環境考量比例不足的原因之一;因此以綠色政府採購(Green Public Procurement)成效顯著、且為「政府採購協定」修訂環境保護相關條款之原始提案國──即歐洲聯盟為研究對象,探討其政府採購法制設計,作為我國法制修正之參考。   本論文參酌歐洲聯盟採購法制,認為我國應放寬政府採購納入環境考量的範圍、增加可資運用之手段、於採購時計算產品生命週期費用並妥適運用環境標誌與宣告,進而提出初步修法解決之框架建議,以期環境保護能夠確切、妥適地於政府採購中落實。 / Government procurement has been constantly adopted as a policy tool in many countries for its profound effect on a nation’s economic performance and market competition. Legislation concerning government procurement becomes therefore important. According to Article 96 of Taiwan’s Government Procurement Act and other related regulations, procuring entities subjected to those provisions may provide preference to environmentally friendly products. Furthermore, as the Agreement on Government Procurement (GPA) was revised and come into force in 2014, it suggested that environment protection can be promoted via government procurement. As a consequence, the Executive Yuan formulated several policies to enhance environmentally friendly procurement. Nevertheless, such policies were not as effective as expected. Official statistics show that as government procurement value accounted for 60% of annual expenditures in 2014, the adoption and promotion of environment protection in that value merely accounted for 0.5%. Recognizing the problem, the thesis raises two questions: Is current legislation concerning environment protection in government procurement in accordance with the Constitution? Is there any better way to legislate? To begin with, the thesis first discusses the Constitution’s stipulation of environment protection and economic system to figure out the limit of legislative discretion. Secondly, by reviewing current legislation based on such limit, the thesis finds that neither the definition of “environment protection” nor the methods of priority procurement are appropriate. The thesis hence concludes that such inappropriateness of current legislation may be one of the reasons why those policies did not work out. Last but not least, the thesis has done a comparative study on government procurement legislation of the European Union (EU) to see how legislation in Taiwan may improve. While it is the first party to propose to amend the GPA by adding environment protection into the provisions, EU has also achieved remarkably in “Green Public Procurement” (GPP). In conclusion, the thesis has the following legislative suggestions: First, redefine “environment protection” in the Government Procurement Act and other related regulations. Second, add additional ways in current legislation for procuring entities to better adopt and promote of environment protection in government procurement, including using life-cycle costing and eco-labels.
29

Pressupostos de incidência do imposto de importação no direito brasileiro

Sehn, Solon 18 December 2015 (has links)
Made available in DSpace on 2016-04-26T20:24:06Z (GMT). No. of bitstreams: 1 Tese-Solon-Sehn-25-11-2015.pdf: 1845933 bytes, checksum: 21648572dc0f2ab5539d2efa9c47062a (MD5) Previous issue date: 2015-12-18 / After a literature review and a critical analysis of existing theories, the thesis presents a new theory concerning the imposition of the tax on import under the Brazilian law. The study, based on a hypothetic-deductive method, concluded that the tax rule has as material criterion the behavior of import (verb) goods (complement), or the act of introducing goods into the national territory with the intention of incorporated into them. The space criterion is the Customs territory. The time criterion is the moment when a person did or should have done the registration of customs declaration. The creditor (active subject) is the Federal Union, while the debtor (passive subject) is the importer. The customs duties shall be calculated on an ad valorem basis consistent with the methods of valuation established by the GATT Valuation Code. The rate of duty, on the other hand, vary according the origen and the nomenclature under which particular goods should be classified / Após a revisão bibliográfica e a análise crítica das teorias existentes, a tese apresenta uma nova proposta para a compreensão dos pressupostos de incidência do imposto de importação no direito brasileiro. O estudo, baseado no método hipotético-dedutivo, concluiu que o critério material da hipótese de incidência compreende a conduta de importar (verbo) e produtos (complemento), isto é, a introdução de bens móveis e corpóreos no território nacional com a finalidade integradora. O critério espacial corresponde ao território aduaneiro. Já o critério temporal, ao momento em que se promove ou deveria promover o registro da declaração de importação perante a autoridade aduaneira. O credor (sujeito ativo) é a União Federal, recaindo a sujeição passiva sobre o importador (devedor). A base de cálculo equivale ao valor aduaneiro, determinado de acordo com os métodos de valoração do Acordo de Valoração Aduaneira (AVA). As alíquotas ad valorem, por sua vez, são determinadas em função com a origem e a classificação fiscal do produto
30

KLIMATNEUTRAL- OCH ENERGISMART BETONGTILLVERKNING : En energiteknisk State of the art-studie och analys

Tewelde, Abel January 2022 (has links)
In abstract, it can be emphasized that the concrete industry influences and is significant based on the sustainability dimensions. The concrete industry is also an industry where actors with different backgrounds interact to achieve the different climate goals. To achieve the climate goals, climate-neutral and energy-smart concrete production is a major step that actor in the concrete industry want to fulfill and take. One way to achieve or develop the concrete industry or operations is to raise and further develop the current competence that exists in the main areas of climate impact, concrete recycling, renewable energy, and sustainability. In the main areas, specific and concrete solutions and calculations have been identified and compiled to present guidelines and recommendations to achieve the purpose of the study. This study was carried out in collaboration with Skanska AB.  By analytically quantifying and comparing the theoretical energy flow in concrete factories compared to the practical, concrete production is a resource- and energy intensive manufacturing process. In general, the manufacturing process of concrete is simple, as concrete is a mixture of product cement, water, aggregate (stone and gravel) and additives. The manufacturing process of concrete and the material flow is designed and carried out in a concrete factory where the materials are mixed and assembled to produce quantities of concrete. Cleaning and flushing of the concrete trucks take place at concrete factories and is also resource and energy intensive. Climate-improved concrete is a concrete concept that concrete actors have been further developed and commercialized to reduce the climate impact of standard concrete, where additives from residual products from industrial processes replace parts of the initial amount of cement. To analyze and compare the development of Skanska's Green Concrete and how significant the concrete types are based on the sustainability dimensions the assessment of environmental impact has been analyzed. The analysis is based on the environmental product declarations EPD, the environmental impact unit ELU and the EPS (Environment Priority Strategies) system. Based on the study's delimitations, the focus is mainly on the production and manufacturing phase, which based on LCA means that LCA phases A1-A3 are in focus, where LCA phase A3 stands for the manufacturing process. Although the manufacturing process of concrete is resource- and energy-intensive, the manufacturing process A3 stands for the smallest climate impact in comparison with LCA phases A1 and A2, where LCA phase A1, which is the raw material supply, stands for the largest climate impact. During the winter period when the temperature decreases less than 5 degrees Celsius, the manufacturing process of concrete becomes resource and energy demanding. The reason is because concrete is a temperature-sensitive material, whose properties vary and deteriorate at incorrect temperatures. In connection with concrete produced in concrete factories, a traditional heating system is used only during the winter period, which produces amounts of carbon dioxide through the combustion process of fuel oil. The purpose of the heating system and boiler is to heat an amount of water and aggregate, which is an energy-intensive process required only in the winter period because the outdoor temperature is not sufficient for concrete production. During the winter period, the manufactured concrete risks deteriorating the concrete characteristics, where the concrete can have a low formability and compressive strength. Purchased electricity from the electricity grid is also used or consumed in connection with heating processes, manufacturing processes or other sub-processes required for cleaning and flushing of concrete trucks. Based on this study’s result, the concrete factory in the Stockholm area consumes just over 16 kWh/m^3 during winter production. The results of this study consist of a compilation of results of Skanska's various environmental product declarations to emphasize how significant concrete production is based on the sustainability dimensions. Based on the result compilation of the ELU values, the manufacturing process (A3) - and the production of concrete (A1-A3) have the most significant impact on the ELU aspects YOLL and Cradle to gate GHG index. Based on Skanska's Green concrete types and the industry's reference concrete, the difference between the concrete types is 137 kg CO2 equivalent for Green Wall Concrete, 95 kg CO2 equivalent for Green Floor Concrete and 52 kg CO2 equivalent for Green Garage Concrete.  The cost analysis and assessment of potential and identified recycling- and energy systems is another part of the result, where the Circulus system is an identified recycling system, while solar cells and batteries connected to the electricity grid are an identified energy system. The purpose of the recycling system is to carry out circular concrete production, and in connection with the observations and interviews carried out, the design of recycling processes will be achieved through the implementation of the innovative recycling system. The recycling system Circulus, which is a combination of two products from the company’s Mapei and Allu, is a present example of how the concrete industry's transition to circular concrete production is to be achieved. Based on the cost assessment of the Circulus system, the total cost, including investment and maintenance costs, has been calculated at just over 1 250 000 SEK. Based on the concrete factory in the Stockholm area's handling of recycled concrete and the C3C-blocks, a payback period of 9 years has been calculated.  Regarding the energy system, the purpose is to present a new renewable energy source to the concrete plant and optimize the use of the energy system to minimize the costs of purchasing electricity from the electricity grid. Based on a sensitivity analysis of different optimization cases, an energy system of varying solar cell and battery sizes connected to the electricity grid is the most profitable structure of an energy system. The energy system with the solar cell power of 165 kW and the battery size of 330 kWh has a net cost of just over SEK 294 000, where the cost of buying electricity is just over SEK 373 000, and the income from selling electricity is just over SEK 72 000. Regardless of the energy system's structure or the construction of solar cells with or without a battery, the energy system's system operating costs will always be less than the cost of purchased electricity in 2021. In connection with electricity being the energy carrier in concrete factories, the use and implementation of solar cells is a long-term sustainable energy solution. / Sammanfattningsvis kan det betonas att betongbranschen är en bransch som påverkas och är betydande utifrån hållbarhetsdimensionerna. Betongbranschen är en bransch där aktörer med olika bakgrunder samspelar för att uppnå de skilda klimatmålen. För att uppnå klimatmålen är klimatneutral- och energismartbetongtillverkning ett stort steg aktörer inom betongbranschen vill uppfylla och ta. Ett sätt att uppnå eller utveckla betongbranschen eller betongverksamheter är att lyfta upp och viderutveckla den nuvarande kompetensen som existerar inom huvudområdena klimatpåverkan, återvinning, förnybar energi och hållbarhet. Inom huvudområdena har specifika och konkreta lösningar och beräkningar identifierats samt sammanställts i syfte att framföra riktlinjer och rekommendationer för att uppnå studiens syfte. Denna studie är genomförd i samarbete med Skanska AB.  Genom att analytisk kvantifiera och jämföra det teoretiska energiflödet i betongfabriker gentemot det praktiska är betongtillverkningen en resurs- och energikrävande tillverkningsprocess. Generellt sätt är tillverkningsprocessen av betong simpel, då betong är en sammanblandad produkt av cement, vatten, ballast (sten och grus) och tillsatsmedel. Tillverkningsprocessen av betong samt materialflödet är utformat och genomförs i en betongfabrik där man blandar materialen för att framställa betongmängder. Rengöring- och spolning av betonglastbilarna sker på betongfabriker och är resurs samt energikrävande.   Klimatförbättrad betong är ett koncept som betongaktörer har viderutvecklats och kommersialiserat för att reducera klimatpåverkan standardbetong, där tillsatsmaterial av restprodukter från industriprocesser ersätter delar av den initiala cementmängden. För att analysera och jämföra utvecklingen av Skanskas Grön betong och hur betydande betongtyperna är utifrån hållbarhets dimensionerna har bedömandet av miljöpåverkan analyserat utifrån miljövarudeklarationerna EPD, miljöbelastningsenheten ELU samt EPS (Environment Priority Strategies) systemet. Baserat på studiens avgränsningar är fokuset främst på produktion- och tillverkningsfasen, vilket utifrån LCA innebär att LCA faserna A1-A3 är i fokus, där LCA fasen A3 står för tillverkningsprocessen. Även om tillverkningsprocessen av betong är resurs- och energikrävande står tillverkningsprocessen A3 för den minsta klimatpåverkan. I förhållande till resterande LCA faserna A1 och A2 står LCA fasen A1 för den största klimatpåverkan, vilket står för råvaruförsörjningen. Under vinterperioden då temperaturen minskar mindre än 5 grader Celsius blir tillverkningsprocessen av betong resurs- och energikrävande, eftersom betong är ett temperaturkänsligt material vars egenskaper varierar samt försämras vid felaktiga temperaturer. I samband med betong som tillverkas i betongfabriker används ett traditionellt uppvärmningssystem endast under vinterperioden. Det traditionella uppvärmningssystemet framställer mängder av koldioxid genom förbränningsprocessen av eldningsolja. Syftet med uppvärmningssystemet och värmepannan är att uppvärma vatten- och ballast mängder, eftersom under vinterperioden är utomhustemperaturen inte tillräcklig för betongtillverkning. Under vinterperioden riskerar den tillverkade betongen att betongegenskapernas försämras, då betongen kan få en låg formbarhet och tryckhållfasthet. Även köpt elektricitet från elnätet används eller förbrukas i samband med uppvärmningsprocesser, tillverkningsprocesser eller andra delprocesser som krävs för exempelvis rengöring- och spolning av betonglastbilar. Utifrån det beräknande resultatet förbrukar betongfabriken i Stockholmsområdet drygt 16 kWh/m^3 vid vintertillverkning.  Resultatet i denna studie består av resultatsammanställning av Skanskas olika miljövarudeklarationerna för att betona hur betydande betongtillverkningen är utifrån hållbarhetsdimensionerna. Baserat på resultatsammanställningen av ELU värdena har verksamhetens tillverkning (A3) och produktionen av betong (A1-A3) den mest betydande påverkan på ELU aspekterna YOLL och Cradle to gate GHG index. Baserat på Skanskas Gröna betongtyper och branschens referensbetong är skillnaden mellan betongtyperna 137 kg CO2 -ekv för Grön Väggbetong, 95 kg CO2 -ekv för Grön Bjälklagsbetong och 52 kg CO2 -ekv för Grön Garagebetong. Kostnadsanalys och bedömning av potentiella samt identifierade återvinning- och energisystem är en annan del av resultatet, där Circulus systemet är ett identifierad återvinningssystemet, medan solceller och batteri sammankopplad med elnätet är ett identifierad energisystem. Syftet med återvinningssystemet är att framföra cirkulärbetongtillverkning. I samband med de genomförda observationerna och intervjun ska utformningen av återvinningsprocesser uppnås genom implementering av innovativa återvinningssystemet. Återvinningssystemet Circulus systemet som är en kombination av två produkter från Mapei samt Allu och är ett föreliggande exempel på hur betongbranschens omställning till cirkulärbetongtillverkning ska uppnå. Utifrån kostnadsbedömningen av Circulus systemet har den totala kostnaden inklusive investering- och underhåll kostnaden beräknats till drygt 1 250 000 kronor. Baserat på betongfabriken i Stockholmsområdets hantering av returbetong och C3C-blocken har en återbetalningstid på 9 år beräknats.  Vad gäller energisystemet är syftet att framföra en ny förnybar energikälla till betongfabriken och optimera användandet av energisystemet för att minimera kostnaderna av att köpa elektricitet från elnätet. Baserat på en känslighetsanalys av olika optimeringsfall är ett energisystem av varierande solcell- och batteristorlekar sammankopplad med elnätet den lönsammaste uppbyggnaden av ett energisystem. Ett energisystem med solcellseffekten på 165 kW och batteristorleken på 330 kWh har en nettokostnad på drygt 294 000 kronor, där kostnaden av att köpa elektricitet är drygt 373 000 kronor, och intäkterna av att sälja elektricitet är drygt 72 000 kronor. Oavsett energisystemets struktur och uppbyggnad av solceller med eller utan batteri kommer energisystemets systemoperationskostnader alltid vara mindre än kostnaden för köpt elektricitet år 2021. I samband med att elektricitet är energibäraren i betongfabriker är användningen och implementering av solceller en långsiktig hållbar energilösning.

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