The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.

The bulk of Zimbabwe’s groundnut (Arachis hypogaea L.) crop is grown on sandy soils in the smallholder sector where sustainable production is hindered by acid soil infertility. The study goal was thus to examine the effects of soil acidity amelioration by four Ca-containing materials on nutrient composition, vegetative and reproductive growth, and quality of groundnut to formulate ameliorative strategies to improve productivity on acid soils. The effectiveness of calcitic lime (CL), dolomitic lime (DL), gypsum (G) and single superphosphate (SSP) in ameliorating soil acidity was determined in field experiments conducted for three seasons at two Research Stations in Zimbabwe, and in greenhouse experiments conducted for two seasons at Harare Research Station. In both experiments the lime application rates were from 0 to 4000 kg ha-1, while G application rates were from 0 to 3450 kg ha-1, and those of SSP were from 0 to 250 kg ha-1. Calcitic or dolomitic lime applied at 2000 or 4000 kg ha-1 increased soil pH and Ca and Mg contents in the pod and root zones, and in the plant material. Gypsum and SSP applications at 200 and 250 kg ha-1 respectively, had no significant effects on pH, Ca and Mg levels, but when applied in equivalent amounts of Ca as lime, gypsum improved soil Ca status. Effects of the four ameliorants on the N, P and K levels in the soils and in plant material were generally neither significant nor consistent. The direct and residual benefits of application of CL or DL were manifested in improved plant stands, better growth, nodulation, productivity and quality of groundnut. Gypsum applied at equal Ca rates as CL or DL was the superior Ca-source in improving pod and kernel quality. By the end of the third season, the increases in cumulative kernel yields due to application of 4000 kg ha-1 lime over non-application were up to 319%. The major growth-limiting factors on the studied acid soils were identified as deficiencies of Ca and Mg, and low pH per se. In a field experiment conducted to evaluate the tolerance of 15 groundnut genotypes to soil acidity, significant differences in yield and nutrient utilization efficiency of the genotypes were observed, implying that productivity on acid soils can be increased by growing genotypes efficient in uptake and utilization of nutrients. Results from greenhouse and growth chamber studies conducted to examine the effects of pH (3.0 - 7.0) and its interactions with Ca (0 - 2000 µM Ca) on early seedling growth and reproductive growth of groundnut indicated that low pH per se has a major detrimental impact on seedling survival, growth, pod formation, yield and quality of groundnut, but not on germination. The adverse effects of low pH were more pronounced in the absence of Ca, and became progressively less as the solution Ca concentrations increased. Further experiments showed that it is feasible to mitigate the adverse effects of soil acidity on groundnut germination and seedling survival by pelleting seeds with small amounts of CaCO3, or priming with CaSO4. / Dissertation (PhD (Plant Production: Agronomy))--University of Pretoria, 2003. / Plant Production and Soil Science / unrestricted

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-23T00:11:26Z No. of bitstreams: 1 JoséBrand.pdf: 4280891 bytes, checksum: 8771dc60ac901bbaf6ba4ddfec858e7a (MD5) / Made available in DSpace on 2015-07-23T00:11:26Z (GMT). No. of bitstreams: 1 JoséBrand.pdf: 4280891 bytes, checksum: 8771dc60ac901bbaf6ba4ddfec858e7a (MD5) Previous issue date: 2014-03-21 / Nenhuma / Este trabalho pretende contribuir para o desenvolvimento e o aperfeiçoamento da gestão das organizações hospitalares. Neste sentido, o presente trabalho trata do tema da melhoria da utilização de bens de capital dos hospitais, através da adoção do conceito de Índice de Rendimento Operacional Global (IROG). Objetiva, ainda, a proposição de um modelo de gestão econômica para a avaliação da eficiência dos equipamentos de alta tecnologia em hospitais que possibilite a maximização da utilização da capacidade instalada, no intuito de aumentar o Ganho da empresa, com os mesmos ativos fixos. Estruturou-se, portanto, através de um Estudo de Caso múltiplo, aplicado no Hospital Moinhos de Vento. Realizaram-se, para tanto, a análise e a medição do IROG de dois equipamentos, a fim de verificar a possibilidade de aumentar a produtividade, a capacidade de atendimento mais rápido da demanda e identificar as principais paradas e falhas ocorridas durante a realização de exames em duas áreas distintas do hospital, a saber: Unidades de Angiografia e Diagnóstico de Imagem. Os elementos utilizados para o desenvolvimento do método foram: a) consulta ao referencial teórico sobre o tema; b) definição e aplicação do método em duas áreas distintas de empresa; c) contribuições de gestores e de colaboradores das áreas; d) contribuições oriundas do próprio autor do trabalho. Os principais resultados obtidos através da aplicação do método foram: i) obtenção da medição e constatação do baixo índice do IROG em dois equipamentos de capital; ii) maior clareza e discernimento dos gestores das áreas em relação à eficiência da utilização dos equipamentos; iii) identificação dos principais motivos de paradas dos equipamentos; v) simulação de cenários de melhoria na eficiência dos equipamentos e apresentação de Ganhos financeiros; vi) introdução da medição do IROG na relação dos indicadores do hospital. Por fim, o tema estudado poderá evoluir, principalmente, em organizações focadas na melhoria dos seus processos operacionais e em planos de ação para estabelecer um processo sistemático de melhoria contínua da sua gestão. / This work aims to contribute for the development and improvement of the management of hospital organizations. In this sense, the present work deals with the issue of improving the utilization of capital assets of hospitals, by adopting the concept of Index Global Operating Income ( IROG ). It also aims to propose a model of economic management to assess the efficiency of high-tech equipment in hospitals which enables the maximization of capacity utilization in order to increase the gain of the company, with the same fixed assets. Thus, the work was structured through a multiple case study, applied in the Moinhos de Vento Hospital. There were, therefore, the analysis and measurement of the IROG of two devices in order to verify the possibility of increasing the productivit, the ability to quickly meet demand and identify key stops and failures during examinations in two distinct areas of the hospital namely: Angiography and Image Diagnostic Units. The elements used for the method development were: a) consulting the theoretical framework on the topic; b ) definition and application of the method in two distinct areas of business; c ) contributions of managers and employees from areas; d) Contributions from the author of the work. The main results obtained by applying the method were : i ) obtaining the measurement and verification of low IROG index in two capital equipment;, ii ) greater clarity and insight of managers of areas in relation to efficiency of use of equipment; iii ) identification of the main reasons for equipment downtime; v) simulation scenarios for improving the efficiency of equipment and presentation of financial gains; vi ) introduction of measurement indicators IROG in respect of the hospital. Finally, the subject studied may evolve, especially in organizations focused on improving its operational processes and action plans to establish a systematic process for continuous improvement of their management.

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The first part of the thesis is aimed on creating internal microclimate of the hotel complex by air conditioning systems. The choice of systems is based on theoretical knowledge’s and practical application in abroad. In the second part there is designed solution for hotel apartments and conference hall. The other areas are designed only conceptual. Technical solutions of chosen systems are the main outcome of the thesis. In the third part there are published my experimental measurements from laboratories of Oulu University of Applied Sciences. For the study field of Air Conditioning has been chosen Air Flow Measurement and Test Operation of HVAC unit. For the study field of Renewable Energy has been chosen the Heat Pump and for study field of Refrigeration has been chosen Water Cooling and Chiller Box.

Diploma thesis focuses on effect of the bypass factor on design and geometry of the evaporator for the cooling unit of data centre. Effect of the bypass factor on individual design parameters is solved in detail. All dependendecies are captured by using graphs in which s placed a cement on that parameter. In part C, mathematical and physical solutions are demonstrated calculations and processes leading to the design of the exchanger. In the end, evaluation of the calculations is done and there is also showed possible improvements for the practise.