京都大学 / 新制・課程博士 / 博士(農学) / 甲第23961号 / 農博第2510号 / 新制||農||1092(附属図書館) / 学位論文||R4||N5396(農学部図書室) / 京都大学大学院農学研究科地域環境科学専攻 / (主査)教授 田中 千尋, 教授 本田 与一, 教授 日本 典秀 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

<p>Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.</p><p>The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new law</p><p>Method: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.</p><p>Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules.</p><p>Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved.</p><p>Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.</p>

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services. The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new law Method: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews. Result &amp; Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules. Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved. Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.

Made available in DSpace on 2014-06-11T19:29:01Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-04Bitstream added on 2014-06-13T18:35:25Z : No. of bitstreams: 1 barros_fcom_me_assis.pdf: 1357885 bytes, checksum: 2d2b80ce8aa913c9616e91fb3a053992 (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A presente pesquisa, fundamentada na perspectiva histórico-cultural, tem como objetivo identificar as características do brincar das crianças nas idades de 6 e 7 anos, período de passagem da Educação Infantil para o Ensino Fundamental. Pretende, ainda, saber como os educadores oportunizam espaços para o brincar e como o fazem, investigando se é possível verificar os fatores delimitadores dessa prática. A escolha dessa faixa etária se justifica, considerando que as instituições escolares reduzem, cada vez mais, os espaços do brincar das crianças sob sua responsabilidade, haja vista, por exemplo, o recente parecer do Conselho Nacional de Educação (CNE/CEB n° 18/2005, Lei n 11.274 de 6/02/06, ainda não em vigor, em todo o território nacional), que acaba por priorizar a alfabetização, desconsiderando as especificidades próprias da criança. Nesse sentido, tanto a Educação Infantil como o Ensino Fundamental participam de um processo de preparação da criança para a alfabetização, priorizando o uso do material apostilado de ensino, destacado neste trabalho como um dos principais fatores delimitadores do brincar, principalmente na educação infantil. Para a realização da pesquisa, utilizou-se a abordagem etnográfica, concebida como um importante instrumento, pois possibilita maior interação com as complexidades e singularidades das relações sociais, viabilizando um estudo mais profundo e a construção de conhecimentos consistentes e científicos. Os procedimentos envolveram a observação participante, entrevistas semi-estruturadas com os professores, diários de campo e a elaboração de outras técnicas de coleta de dados. A partir da análise do material obtido foi possível verificar que o brincar... / Based on historical and cultural perspective the present research has as a purpose to identify characteristics of playing among children between 6 and 7 years old, a period of transition from Early Childhood Education to Elementary School. Nevertheless it intends to know how the educators suit rooms for playing and how they do it, investigating whether it is possible to verify the factors that line off that action. The choice of this age group is justified, considering that schools reduce the rooms for the children´s plays under their responsibility. For instance, the recent opinion of the National Education Council (CNE / CEB No. 18/2005, Law No 11,274 of 6/02/06, not yet in force throughout the national territory), has just prioritize the literacy, ignoring the child's own characteristics. Accordingly, both Early Childhood Education and Elementary School take part in a process of preparing the child for literacy, prioritizing the usage of school supplies of teaching, highlighted in this work as one of the main delimiting factors of playing, especially in early childhood education. It was used to carry out the research an ethnographic approach, conceived as an important instrument, which allows a greater interaction with the complexities and singularities of social relationships, enabling a deeper study and a construction of a consistent and scientific knowledge. The procedures involved participant observation, semi-structured interviews with the teachers, daily records and the development of other techniques for collecting data. It was possible to verify from the analysis of the material obtained that playing, as an essential activity to the child development, is still seen as a moment of energy drain or as a pedagogical tool of literacy which according to historical-cultural theory misreads its functions.

Submitted by Erika Demachki (erikademachki@gmail.com) on 2017-04-20T17:10:21Z No. of bitstreams: 2 Dissertação - Elifalete Serafim Azevedo - 2017.pdf: 9714840 bytes, checksum: 98a523cc4e3272b126c33d6fbf30b36f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-04-24T13:01:32Z (GMT) No. of bitstreams: 2 Dissertação - Elifalete Serafim Azevedo - 2017.pdf: 9714840 bytes, checksum: 98a523cc4e3272b126c33d6fbf30b36f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-24T13:01:32Z (GMT). No. of bitstreams: 2 Dissertação - Elifalete Serafim Azevedo - 2017.pdf: 9714840 bytes, checksum: 98a523cc4e3272b126c33d6fbf30b36f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-14 / Manihot Mill belongs to Euphorbiaceae Juss. With more than 100 neotropical species, of which 65 were reported for the Brazilian Cerrado. The genus presents a complex taxonomy, still little studied, with taxa differentiated by subtle characters, constituting, therefore, complexes of difficult delimitation. One of these complexes is represented by Manihot pentaphylla Pohl, a species that currently circumscribes four subspecies: M. pentaphylla subsp. pentaphylla; M. pentaphylla subsp. tenuifolia; M. pentaphylla subsp. rigidula and M. pentaphylla subsp. graminifolia. These taxa were previously described as distinct species and later inserted at the subspecies level, however, these taxa, besides growing in a biome that has little known flora and that suffers constant devastation, present differences in morphological characters preserved and useful in the delimitation of taxa in the genus, such as: habit and growth orientation, conformation of bracts and bractolas and inflorescence, which means that knowledge of these species becomes necessary. Since anatomical studies have provided useful information on the taxonomic delimitation of species , the objective of this study was to provide anatomical data of the M. pentaphylla complex to support the delimitation of its infraspecific categories, and present a morphological approach, where the taxa are described and related. For this, botanical collections and morphological descriptions of the taxa were carried out, anatomical analysis under optical microscope and scanning electron microscope and histochemical tests. Transverse sections of the stem and leaf of the longitudinal taxa and taxa were obtained only from the stem and the petiole. The taxa showed significant anatomical differences of taxonomic value such as: contour and number of vascular bundles on the petiole, contour and number of vascular bundles of the central vein, type of mesophyll, epidermis formed by papillary cells, distribution and type of stomata and epicuticular wax pattern. The shape of the leaf blade (whether arched or straight) and the edge (revolute or non-revolute), presence of gelatinous fibers, presence/absence of cuticular streaks among others also provided valuable information to differentiate species. Morphologically, the taxa showed differences in habit and appearance, type of inflorescence, shape and integrity of bracts and bractoles, among others. Finally, based on the morphological and anatomical characters described and compared here, we believe that the studied taxa have satisfactory differences to raise them at the species level. / Manihot Mill pertence à Euphorbiaceae Juss. com mais de 100 espécies neotropicais, sendo 65 reportadas para o Cerrado brasileiro. O gênero apresenta uma taxonomia complexa, ainda pouco estudada, com táxons diferenciados por caracteres sutis, constituindo assim, complexos de difícil delimitação. Um desses complexos é representado por Manihot pentaphylla, uma espécie que atualmente circunscreve quatro subespécies: M. pentaphylla subsp. pentaphylla; M. pentaphylla subsp. tenuifolia; M. pentaphylla subsp. rigidula e M. pentaphylla subsp. graminifolia. Estas foram descritas anteriormente como espécies distintas e posteriormente inseridas ao nível de subespécie, no entanto, estes táxons, além de crescerem em um bioma que tem sua flora pouco conhecida e que sofre constante devastação, apresentam diferenças em caracteres morfológicos conservados e úteis na delimitação de táxons no gênero, tais como: hábito e orientação de crescimento, conformação das brácteas e bractéolas e inflorescência, o que significa que o conhecimento dessas espécies se faz necessário. Uma vez que os estudos anatômicos têm fornecido informações úteis na delimitação taxonômica de espécies, este estudo teve por objetivo fornecer dados anatômicos caulinares e foliares do complexo M. pentaphylla para subsidiar a delimitação de suas categorias infraespecíficas, e apresentar uma abordagem morfológica, onde os táxons são descritos e relacionados. Para tanto, foram realizadas coletas botânicas e descrições morfológicas dos táxons, análise anatômica em microscópio óptico e em microscópio eletrônico de varredura e testes histoquímicos. Foram obtidos cortes transversais do caule e da folha dos táxons e secção longitudinais apenas do caule e do pecíolo. Os táxons exibiram significativas diferenças anatômicas de valor taxonômico como: contorno e número de feixes vasculares no pecíolo, contorno e número de feixes vasculares da nervura central, tipo de mesofilo, epiderme formada por células papilosas, distribuição e tipo de estômatos e padrão de cera epicuticular. A forma da lâmina foliar (se arqueada ou reta) e do bordo (revoluto ou não revoluto), presença de fibras gelatinosas, presença/ausência de estrias cuticulares entre outros também forneceram informações valiosas para diferenciar as espécies. Morfologicamente os táxons apresentaram diferenças quanto ao hábito, aspecto de crescimento, tipo de inflorescência, forma e integridade das brácteas e bractéolas entre outros. Por fim, com base nos caracteres morfológicos e anatômicos aqui descritos e comparados, acreditamos que os táxons estudados possuem diferenças satisfatórias para elevá-los em nível de espécie.

Fruit flies (Tephritidae) can enter and establish in new territories due to the movement of fruit from one area to another through trade or tourism, which can negatively impact on fruit production and market access. An invader fruit fly species (Bactrocera invadens) has established on the African continent and has spread throughout sub-Saharan Africa. This newly described polyphagous fruit fly species is a successful invader species which continues to distribute and establish in new habitats. The introduction and establishment of B. invadens in South Africa may have serious market access consequences with regard to fruit exports due to its absence in the territories of many trading partners. The Musina area was considered as the study area as it is the first entry point from Zimbabwe. The national highway (N1) which runs through the area is a major route from several B. invadens infested countries in the Southern Africa region. A species initiated pest risk assessment was conveyed to determine the risk potential of this pest. The pest risk assessment (PRA) identified several pathways with a high risk to the Musina area, that B. invadens can follow. A detection survey was carried out to determine the status of B. invadens in the Musina area as support to the PRA. The detection survey continued over three years and by the second year B. invadens was detected for the first time in the study area. The detection survey was followed by a delimiting survey and the pest was eradicated in the area. After several months of no detection, it was however detected again in the area. Risk management options were suggested for regulatory control as an outcome of the pest risk assessment. These measures can be utilised by the National Plant Protection Organisation of South Africa for the commercial importation of host material of B. invadens, control of fruit imported by travellers, informal traders and national control in the event of pest incursions in the area. Corrective actions as well as quarantine actions should be implemented in an integrated approach in the affected areas. / Thesis (Master of Environmental Sciences)--North-West University, Potchefstroom Campus, 2013.

Fruit flies (Tephritidae) can enter and establish in new territories due to the movement of fruit from one area to another through trade or tourism, which can negatively impact on fruit production and market access. An invader fruit fly species (Bactrocera invadens) has established on the African continent and has spread throughout sub-Saharan Africa. This newly described polyphagous fruit fly species is a successful invader species which continues to distribute and establish in new habitats. The introduction and establishment of B. invadens in South Africa may have serious market access consequences with regard to fruit exports due to its absence in the territories of many trading partners. The Musina area was considered as the study area as it is the first entry point from Zimbabwe. The national highway (N1) which runs through the area is a major route from several B. invadens infested countries in the Southern Africa region. A species initiated pest risk assessment was conveyed to determine the risk potential of this pest. The pest risk assessment (PRA) identified several pathways with a high risk to the Musina area, that B. invadens can follow. A detection survey was carried out to determine the status of B. invadens in the Musina area as support to the PRA. The detection survey continued over three years and by the second year B. invadens was detected for the first time in the study area. The detection survey was followed by a delimiting survey and the pest was eradicated in the area. After several months of no detection, it was however detected again in the area. Risk management options were suggested for regulatory control as an outcome of the pest risk assessment. These measures can be utilised by the National Plant Protection Organisation of South Africa for the commercial importation of host material of B. invadens, control of fruit imported by travellers, informal traders and national control in the event of pest incursions in the area. Corrective actions as well as quarantine actions should be implemented in an integrated approach in the affected areas. / Thesis (Master of Environmental Sciences)--North-West University, Potchefstroom Campus, 2013.

Orientador: Elizabeth Piemonte Constantino / Banca: Sueli Guadalupe de Lima Mendonça / Banca: Mário Sérgio Vasconcelos / Resumo: A presente pesquisa, fundamentada na perspectiva histórico-cultural, tem como objetivo identificar as características do brincar das crianças nas idades de 6 e 7 anos, período de passagem da Educação Infantil para o Ensino Fundamental. Pretende, ainda, saber como os educadores oportunizam espaços para o brincar e como o fazem, investigando se é possível verificar os fatores delimitadores dessa prática. A escolha dessa faixa etária se justifica, considerando que as instituições escolares reduzem, cada vez mais, os espaços do brincar das crianças sob sua responsabilidade, haja vista, por exemplo, o recente parecer do Conselho Nacional de Educação (CNE/CEB n° 18/2005, Lei n 11.274 de 6/02/06, ainda não em vigor, em todo o território nacional), que acaba por priorizar a alfabetização, desconsiderando as especificidades próprias da criança. Nesse sentido, tanto a Educação Infantil como o Ensino Fundamental participam de um processo de preparação da criança para a alfabetização, priorizando o uso do material apostilado de ensino, destacado neste trabalho como um dos principais fatores delimitadores do brincar, principalmente na educação infantil. Para a realização da pesquisa, utilizou-se a abordagem etnográfica, concebida como um importante instrumento, pois possibilita maior interação com as complexidades e singularidades das relações sociais, viabilizando um estudo mais profundo e a construção de conhecimentos consistentes e científicos. Os procedimentos envolveram a observação participante, entrevistas semi-estruturadas com os professores, diários de campo e a elaboração de outras técnicas de coleta de dados. A partir da análise do material obtido foi possível verificar que o brincar... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Based on historical and cultural perspective the present research has as a purpose to identify characteristics of playing among children between 6 and 7 years old, a period of transition from Early Childhood Education to Elementary School. Nevertheless it intends to know how the educators suit rooms for playing and how they do it, investigating whether it is possible to verify the factors that line off that action. The choice of this age group is justified, considering that schools reduce the rooms for the children's plays under their responsibility. For instance, the recent opinion of the National Education Council (CNE / CEB No. 18/2005, Law No 11,274 of 6/02/06, not yet in force throughout the national territory), has just prioritize the literacy, ignoring the child's own characteristics. Accordingly, both Early Childhood Education and Elementary School take part in a process of preparing the child for literacy, prioritizing the usage of school supplies of teaching, highlighted in this work as one of the main delimiting factors of playing, especially in early childhood education. It was used to carry out the research an ethnographic approach, conceived as an important instrument, which allows a greater interaction with the complexities and singularities of social relationships, enabling a deeper study and a construction of a consistent and scientific knowledge. The procedures involved participant observation, semi-structured interviews with the teachers, daily records and the development of other techniques for collecting data. It was possible to verify from the analysis of the material obtained that playing, as an essential activity to the child development, is still seen as a moment of "energy drain" or as a "pedagogical tool" of literacy which according to historical-cultural theory misreads its functions. / Mestre