The presented thesis deals with problems of the tourism services enterprises. The main objective is to identify conditions for possible development of the accommodation services enterprises. Two partial goals were set up so as the main objective is fulfilled. First partial objective concerns the problems of the location of the accommodation establishment in the close connection of the potential to attract the tourism participant to the related area. Second partial objective is to identify factors that influence the satisfaction of the tourism participant who has visited the researched area and that relate the keeping the visitor staying longer time in the accommodation establishment or in the related region. The problems of the concept being solving is very large and include dealing with questions that touch a number of theories concerning not only entrepreneurship itself but also economy, management, marketing as well as the spatial and regional science and humanities.

Os objetivos do presente trabalho foram realizar uma análise exploratória da estrutura do componente arbóreo de uma floresta estacional de encosta, relacionando-a a variáveis ambientais, e avaliar os padrões bióticos nas síndromes de dispersão e estratégias de estabelecimento. O estudo foi conduzido no Parque Estadual de Itapuã, Viamão (RS), nas encostas do morro do Campista (30°12´06”S e 51°02´45”O). A análise de correspondência canônica aplicada às relações entre espécies o seu ambiente mostrou que há forte relação entre vegetação, exposição solar das encostas e variações edáficas. Três grupos de unidades amostrais foram determinados relativamente às faces de exposição solar. Observou-se que entre os grupos há diferenças estruturais relacionadas à exposição, tais como aumento da diversidade nas áreas com maior exposição solar e diminuição da área basal média, devido ao menor porte dos indivíduos. As diferentes estratégias de dispersão ocuparam posições distintas ao longo do espaço vertical, e as estratégias de estabelecimento demonstraram as tendências adaptativas das espécies às condições disponíveis no ambiente. As diferenças entre as estruturas florestais e entre as estratégias de estabelecimento das diferentes faces de exposição indicam que a exposição solar, juntamente com fatores edáficos, atua seletivamente sobre as espécies desta formação florestal. / In this study, we performed an exploratory analysis of the structure of the arboreal component of a hillside seasonal forest, in order to relate its structure to their environmental variables. In addition, we evaluated the biotic patterns of the dispersal syndromes and establishment strategies. We carried out the research at Parque Estadual de Itapuã, in the slopes of the Campista hill (30°12´06”S and 51°02´45”W). Canonical Correspondence Analysis was used to correlate the species to their environment. The results showed strong relationship among vegetation, solar exposure of the hillsides and edaphic variations. According to their solar exposure, three groups of sampling units were determined. Among these groups, we found structural differences related to solar exposure. In areas with higher exposure, a higher diversity was found, as well as individuals with lower mean basal area, due to their lower height. Different dispersal strategies occupied different positions along the vertical space, whereas the establishment strategies showed the species' adaptive tendencies to environmental available conditions. The differences in the forestry structure, as well as the ones in the species' establishment strategies due to solar exposure, demonstrate that solar exposure together with edaphic factors act selectively on the species in such forestry formations.

abstract: Biological soil crusts (biocrust) are photosynthetic communities of organisms forming in the top millimeters of unvegetated soil. Because soil crusts contribute several ecosystem services to the areas they inhabit, their loss under anthropogenic pressure has negative ecological consequences. There is a considerable interest in developing technologies for biocrust restoration such as biocrust nurseries to grow viable inoculum and the optimization of techniques for field deployment of this inoculum. For the latter, knowledge of the natural rates of biocrust dispersal is needed. Lateral dispersal can be based on self-propelled motility by component microbes, or on passive transport through propagule entrainment in runoff water or wind currents, all of which remain to be assessed. I focused my research on determining the capacity of biocrust for lateral self-propelled dispersal. Over the course of one year, I set up two greenhouse experiments where sterile soil substrates were inoculated with biocrusts and where the lateral advancement of biocrust and their cyanobacteria was monitored using time-course photography, discrete determination of soil chlorophyll a concentration, and microscopic observations. Appropriate uninoculated controls were also set up and monitored. These experiments confirm that cyanobacterial biological soil crusts are capable of laterally expanding when provided with presumably optimal watering regime similar to field conditions and moderate temperatures. The maximum temperatures of Sonoran Desert summer (up to 42 °C), exacerbated in the greenhouse setting (48 °C), caused a loss of biomass and the cessation of lateral dispersal, which resumed as temperature decreased. In 8 independent experiments, biocrust communities advanced laterally at an average rate of 2 cm per month, which is half the maximal rate possible based on the instantaneous speed of gliding motility of the cyanobacterium Microcoleus vaginatus. In a span of three months, populations of M. vaginatus, M. steenstrupii, and Scytonema spp. advanced 1 cm/month on average. The advancing crust front was found to be preferentially composed of hormogonia (differentiated, fast-gliding propagules of cyanobacteria). Having established the potential for laterally self-propelled community dispersal (without wind or runoff contributions) will help inform restoration efforts by proposing minimal inoculum size and optimal distance between inoculum patches. / Dissertation/Thesis / Masters Thesis Biology 2017

Resumo: Estudos preliminares referentes ao tipo de explante, meio de cultura são necessários para se definir protocolos de estabelecimento, desenvolvimento, multiplicação e conservação in vitro, bem como garantir a fidelidade na resposta morfogênica. A determinação do número ideal de repetições e do tamanho ótimo de parcelas experimentais é uma das maneiras de se aumentar a precisão experimental e, conseqüentemente, maximizar as informações obtidas em um experimento. Este trabalho teve por objetivo a determinação do tamanho ótimo de parcelas em experimentos in vitro nas etapas de estabelecimento, desenvolvimento, multiplicação e conservação de Passiflora sp. Foram conduzidos sete experimentos, com diversos ensaios de uniformidade com as espécies Passiflora giberti N.E. Brown., P. edulis Sims f. edulis, e P. laurifolia L.. Foram simulados diversos tamanhos e formas de parcelas, em que cada frasco com um explante foi considerado como uma unidade básica (parcela), os quais foram combinados formando parcelas com até 10, 25 e 50 frasco com um explante por unidade básica, em função do tipo de experimento. Para a estimação do tamanho ótimo de parcelas empregou-se o método da máxima curvatura modificado. De acordo com os resultados obtidos para experimentos in vitro com a espécie P. giberti N. E. Brown., o tamanho ótimo de parcelas recomendado é o de 15 frasco com um explante para experimentos de estabelecimento, 10 frasco com um explante por parcela para experimentos com conservação e 13 frasco com um explante para experimentos com desenvolvimento. Para a espécie P. edulis Sims f. edulis, o tamanho ótimo de parcelas recomendado é o de 11 frasco com um explante para experimentos de estabelecimento e 26 frasco com um explante para experimentos de multiplicação. Para a espécie P. laurifolia L., o tamanho ótimo de parcela deve ser de 9 frasco com um explante para ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Preliminary studies concerning to explant type and culture medium are necessary to define establishment, development multiplication and in vitro conservation protocols, as well to guarantee fidelity in morphogenic response. One of the ways to increase experimental precision is to determinate the ideal number of repetitions and the optimal size of plots and maximize informations obtained in a experiment. This work aimed to determinate optimal size of plots in in vitro experiments for establishment, development, multiplication e conservation of Passiflora sp. Seven experiments were made, with several uniformity essays with Passiflora giberti N.E. Brown., P. edulis Sims f. edulis, e P. laurifolia L. species. Various sizes and plot forms were simulated, where as each bottle with a explain was considered as the basic unit till 10, 25 e 50 bottles with a explant by basic unit. Modified maximum curvature method was employed to estimate the optimal size of plots. According to results in vitro experiments with P. giberti N. E. Brown. species, optimal size of plots recommended is 15 bottles with a explant in establishment experiments, 10 bottles with a explant by plot in conservation experiments and 13 bottles with a explant in development experiments. The optimal size of plots recommended to P. edulis Sims f. edulis species is 11 bottles with a explant in establishment experiments and 26 bottles with a explant in multiplication experiments. The optimal size of plots to P. laurifolia L. species is 9 bottles with a explant in establishment experiments and 34 bottles with a explant in multiplication experiments, considering available variables in all experiments. The results obtained can subsidize with Passiflora culture in vitro experiments under different conditions / Orientador: Evaristo Bianchini Sobrinho / Coorientador: Augusto Ramalho de Morais / Banca: Walter Veriano Valério Filho / Banca: Shizuo Seno / Banca: Leonardo Ferreira Dutra / Banca: Aparecida Gomes de Araújo / Doutor

The subject of the graduation theses is to analyze real business partnership of two enterprises and consider contributions and advantages from decided kind of business partnership for analyzed enterprise. First part of work is dedicated to theoretical definition of basis terms of small and middle sphere of business and problems with association of small and middle size enterprises. Second part is practical with focus on description of analyzed organization, history, development and main areas of business partnership. Conditions of partnership, charges for accession are described here. In final part I have analyze and evaluate contributions (advantages and disadvantages) raised from this kind of partnership for researched enterprise and incidence of this partnership on economic performance of enterprise.

Os objetivos do presente trabalho foram realizar uma análise exploratória da estrutura do componente arbóreo de uma floresta estacional de encosta, relacionando-a a variáveis ambientais, e avaliar os padrões bióticos nas síndromes de dispersão e estratégias de estabelecimento. O estudo foi conduzido no Parque Estadual de Itapuã, Viamão (RS), nas encostas do morro do Campista (30°12´06”S e 51°02´45”O). A análise de correspondência canônica aplicada às relações entre espécies o seu ambiente mostrou que há forte relação entre vegetação, exposição solar das encostas e variações edáficas. Três grupos de unidades amostrais foram determinados relativamente às faces de exposição solar. Observou-se que entre os grupos há diferenças estruturais relacionadas à exposição, tais como aumento da diversidade nas áreas com maior exposição solar e diminuição da área basal média, devido ao menor porte dos indivíduos. As diferentes estratégias de dispersão ocuparam posições distintas ao longo do espaço vertical, e as estratégias de estabelecimento demonstraram as tendências adaptativas das espécies às condições disponíveis no ambiente. As diferenças entre as estruturas florestais e entre as estratégias de estabelecimento das diferentes faces de exposição indicam que a exposição solar, juntamente com fatores edáficos, atua seletivamente sobre as espécies desta formação florestal. / In this study, we performed an exploratory analysis of the structure of the arboreal component of a hillside seasonal forest, in order to relate its structure to their environmental variables. In addition, we evaluated the biotic patterns of the dispersal syndromes and establishment strategies. We carried out the research at Parque Estadual de Itapuã, in the slopes of the Campista hill (30°12´06”S and 51°02´45”W). Canonical Correspondence Analysis was used to correlate the species to their environment. The results showed strong relationship among vegetation, solar exposure of the hillsides and edaphic variations. According to their solar exposure, three groups of sampling units were determined. Among these groups, we found structural differences related to solar exposure. In areas with higher exposure, a higher diversity was found, as well as individuals with lower mean basal area, due to their lower height. Different dispersal strategies occupied different positions along the vertical space, whereas the establishment strategies showed the species' adaptive tendencies to environmental available conditions. The differences in the forestry structure, as well as the ones in the species' establishment strategies due to solar exposure, demonstrate that solar exposure together with edaphic factors act selectively on the species in such forestry formations.

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No. of bitstreams: 1 filipegabrielribeirofranca.pdf: 2345588 bytes, checksum: ef02f8e8166efd7c69b3d50aeb8e4368 (MD5) Previous issue date: 2014-04-01 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Neste texto, trago o que foi produzido a partir do meu encontro com sete professor@s que se auto identificam como homossexuais. Constituo-me como apresentador de outras vidas, apresentador de sete diferentes vidas. Foram convidados para serem coautor@s desta pesquisa professor@s da educação básica, tendo em vista os poucos estudos existentes que relacionem a sexualidade dess@s professor@s com a profissão docente. A questão analisada nesta pesquisa parte da seguinte inquietação: “Quais as narrativas, experiências e de que modos se constituem @s professor@s homossexuais?”. Utilizo como referencial teórico-metodológico a perspectiva pós-estruturalista. A partir dessa perspectiva pude problematizar as formas pelas quais @s professor@s vão se constituindo enquanto docentes homossexuais e discutir como ess@s professor@s vão se produzindo nas relações de poder, nas relações com o outro e, sobretudo, como se relacionam com a instituição escolar. Na tentativa de imergir no campo e buscar informações para serem problematizadas, lancei mão de entrevistas narrativas, encarando esse instrumento de pesquisa não apenas como um conjunto de falas isoladas, mas como narrativas de si dess@s sujeitos, pois narrar um fato não é apenas relatar ou viver o que já passou, implica uma certa experiência. Assumir-se enquanto professor/a homossexual organiza a forma com que o sujeito se comporta dentro escola, vivenciando um contínuo processo de negociação com o outro e consigo mesmo. Ao mesmo tempo tal atitude é um ato político que expõe as múltiplas maneiras possíveis de vivência da sexualidade. @s professor@s homossexuais vão corajosamente criando suas próprias existências e se distanciando do padrão heteronormativo de ser, colocando em suspensão as crenças e as lógicas binárias (homem/mulher, normal/anormal, homossexual/heterossexual, etc.) que estão ao nosso redor nos cerceando da experienciação de diferentes modos de vida. Assim, @s professor@s homossexuais instigam e provocam os outros e a si mesm@s a repensarem as práticas sociais que dão sentido e regem a sociedade contemporânea. No decorrer desta travessia não pretendi e nem desejei produzir certezas e/ou verdades, pelo contrário, quis que elas fossem problematizadas, colocadas em questão, discutidas, abaladas e desmanchadas. / In this paper, I bring what was produced from my meeting with seven teachers who self identify as homosexual. Consisting me as host of other lives, presenter of seven different lives. Were invited to be co-authors of this research basic education teachers, given the few existing studies that relate sexuality of these teachers with the teaching profession. The research question examined in this part of the following concerns: "What are the narratives, experiences and modes that constitute homosexual teachers?". Use as a theoretical and methodological framework poststructuralist perspective. From this perspective could question the ways in which teachers constitute themselves as homosexual teachers and discuss how these teachers will be producing power relations, in relations with each other, and especially how they relate to the academic institution. In an attempt to immerse themselves in the field and look for information to be problematized, threw hand narrative interviews, facing this research tool not only as a set of isolated lines, but as narratives themselves these subjects because narrate a fact is not just reporting or live what has passed, implies a certain experience. Coming out as a teacher homosexual organizes the way the subject behaves in school, experiencing an ongoing process of negotiation with others and with yourself. While such an attitude is a political act that exposes the multiple possible ways of sexuality. Homosexual teachers will boldly creating their own stocks and away from the heteronormative pattern of being, by suspending beliefs and binary logic (man/woman, normal/abnormal, homosexual/ heterosexual, etc.) that are around us in abridging of experiencing different lifestyles. Thus, homosexual teachers pique others and themselves to rethink the social practices that give meaning and govern our contemporary society. During this crossing did not intend nor wished to produce certainties and/or truths, by contrast, had them problematized, called into question discussed, shaken and cut up.

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.

The study is based on a qualitative case study and is based on a social science perspective. The method of study is a comparative study; content analysis focused on document analysis. Interest is based on examining local basic policy programs for integration, as integration has become more noticeable in recent years, and has become increasingly important for science. The survey will be based on Ager and Strang's framework "good integration". Under the analysis section, various regulations, local action programs and tasks will be understood and explained from different criteria, based on the perspective of integration. The theoretical framework for "good integration" as proven to be very useful, and a high explanation factor. In summary, the analysis shows that the action programs for Malmö and Umeå, differ between each other, in relation to the framework for "good integration". The action Programs in the municipality of Malmö, complies with 3 of 4 categories in the theoretical framework. The categories fulfilled are Employment, Education and Housing. The action programs within the municipality of Umeå however, fulfill only one category; Employment. Both Malmö and Umeå’s action programs demonstrate differences and similarities against "good integration". Accordingly, Umeå's action program has more deficiencies in relation to the criteria for "good integration", in comparison with Malmö's action program. The conclusion is that Malmö's basic policy documents, at a local level; for integration, can be explained to more conditions for a successful integration, in comparison with Umeå's policy documents. However, something that both Malmö and Umeå should focus on is what the analysis showed for the category Health; develop policy documents for dissemination of information, which should include, inter alia and languages other than Swedish, to create conditions that achieve successful integration, according to the framework of "good integration".