O setor público brasileiro tem grande influência na economia, considerando o volume de tributos que arrecada e também pelo volume de bens públicos que administra, os quais, em matéria contábil, em parte, representam ativos patrimoniais. Este trabalho teve como objetivo propor um modelo de identificação e de classificação de Ativos para as entidades do setor público, harmonizando os conceitos constitucionais, legais e normativos, especialmente com as Normas Brasileiras de Contabilidade Aplicáveis ao Setor Público. Procurou-se evidenciar a possível convergência de conceitos de Ativos para entidades do setor público, as definições de bens da União e dos Estados, assim definidos no artigo 20 e 31 da Constituição Federal de 1988, bem como a convergência de conceitos de Ativos de entidades setor privado para com os de bens públicos. Para tanto, realizou-se uma revisão bibliográfica quanto à conceituação de bens, de bens públicos, de ativos e do patrimônio público, previstas nos diversos regramentos constitucionais e legais do país e na literatura. O trabalho resultou na identificação das diversas classes de ativos públicos, na estruturação de um modelo de identificação e classificação dos bens, com exemplos de utilização, visando a facilitar e qualificar os procedimentos de registro e o relevo dos bens públicos. O que, o caso, poderá ser útil para o entendimento dos eventos contábeis relacionados à identificação e sua classificação. / The Brazilian public sector has great influence on the economy, considering the amount of taxes it collects, and also by the volume of public goods that manages, which in accounting matters partly represent corporate assets. This study aimed to propose a model for the identification and classification of assets for the public sector entities, harmonizing the constitutional, legal and regulatory concepts, especially with the Brazilian Accounting Standards applicable to the Public Sector. It was essayed to evidence the possible convergence of Assets concepts for public sector entities to the (União) Federal Government and States assets definitions, as delineated in the Article 20 and 31 of the 1988’s Federal Constitution and the convergence of assets concepts of entities from private sector towards public goods. For that a literature review was conducted on the concept of goods, public goods, assets and public property, under the various constitutional and legal specific regulations of the country and in the literature. The work resulted in the identification of several classes of public assets and in the structuring of a model for identification and classification of goods, with examples of use, in order to facilitate and qualify registration procedures and disclosure of public goods, which could be useful for the understanding of accounting events related to their identification and classification.

The aim of this thesis is to analyze the impact of the discount politics of the chain store in connection with the current regulations, their interpretation and actual situation. The practical part is focused on the discounts analysis in the selected company. The introduction characterizes the enterprise, its organizational structure and general classification of discounts. In the following chapters there are described some more details about types of particular discounts and the purpose of its use. There are used some specific examples in order to explain the purpose of discounts as well as a description of discounts accounting and reflecting their impact on the assets of the company, financing and operating result. An important information source for this section are internal, operational and other policies. For further understanding of the discounts issue, especially in term of business policy, it was necessary to make an inquiry within the company. Due to these information, it was possible to implement the theory and make the accounting and tax implications analyse. The end of the practical part includes description of problematic situations, which are usual in general practice.

The present thesis deals with the legal regulation on the carriage of goods. This issue occupies an important role in everyday economic reality. Legal regulation in this field is highly stratified among legal regulations concerning private law, international agreements and partly among legal regulations concerning public law. This thesis mainly covers the regulation contained in the Czech Civil Code and in international conventions. In addition to the introduction and conclusion, this thesis is divided into five chapters, which are further divided, with the exception of the first chapter, into subchapters. The first chapter, which focuses on historical development and mainly on Roman law, is followed by chapters dealing with particular types of contracts which can be the legal cause for the carriage of goods. These include the following: contract for the carriage of goods, forwarding contract and contract for the operation of a means of transport. Firstly, these contracts are characterized and then the elements of such contracts are described, as well as the duties and rights of the contracting parties and questions regarding compensation for damage. The thesis also points out the interpretative problems that occur in the regulation of these contracts. The differences between these types of...

Os tecidos de malha, principalmente os que são compostos com um percentual de algodão, apresentam algumas características tais como absorção de umidade, flexibilidade e toque agradável. Estas características têm sua origem no processo de fabricação do setor de malharia. Porém, em contraste com estas excelentes propriedades, um dos principais problemas nas roupas produzidas com estes tecidos de malha é a instabilidade dimensional. Este problema é hoje uma das maiores ameaças ao incremento do uso de tecidos de algodão para confecção de roupas externas. A literatura apresenta uma métrica, conhecida como fator de cobertura (FC), que é o resultado da combinação de duas variáveis fundamentais na malharia: título de fio e comprimento do ponto. Os estudos observados nesta pesquisa relatam a sua importância por permitir prever as características da qualidade dos tecidos de malha. Porém, é percebida a sua limitação quando aplicado em estruturas de malhas diferenciadas e inclusive em diversas malhas básicas com mais de um tipo de fio. Neste contexto, a presente dissertação tem por objetivo apresentar um novo modelo de cálculo para atender esta previsibilidade e auxiliar os profissionais envolvidos na tomada de decisão para aprovação ou reprovação nos desenvolvimentos dos tecidos de malha. Desta forma, foi realizado um estudo que buscou corrigir e ampliar a abrangência deste cálculo. Na revisão bibliográfica verificaram-se todas as variáveis que influenciam no processo físico/mecânico de fabricação dos diversos tipos de estruturas dos tecidos de malha, como também foram analisados os principais estudos nos quais este fator de cobertura foi aplicado. Um levantamento diagnóstico realizado em diversas empresas apontou a situação atual em termos de conhecimento, aplicação e necessidade do FC no processo de desenvolvimento dos tecidos de malha. Após verificação dos aspectos levantados a respeito do FC, confrontando as pesquisas de campo e bibliográfica, buscou-se uma solução para reduzir o elevado índice de insucessos e atrasos no lançamento de novos produtos. Desta forma, através do estudo das variáveis e da inclusão de todos os fios e regulagens envolvidas na estrutura da malha, concebeu-se um novo cálculo para o grau de cobertura da malha baseado no fator de cobertura de Grosberg. Posteriormente, foi elaborada uma ferramenta computacional aplicada em planilha eletrônica onde o cálculo é conduzido automaticamente após inserção dos dados necessários. Em seguida, foi elaborado um estudo comparativo entre o FC e o índice de proporcionalidade de cobertura (IPC) novo cálculo para testar a operacionalidade e a funcionalidade dos mesmos e da ferramenta proposta. Todos os participantes responderam um questionário referente às percepções sobre o modelo e a ferramenta. Por fim, a validação do IPC ocorreu por meio de análise de alguns tecidos de malha com o objetivo de investigar se os valores gerados no cálculo refletem a realidade dos resultados da qualidade obtidos na empresa. O resultado deste estudo indicou que o modelo de cálculo proposto apresenta maior confiabilidade, representatividade e assertividade no desenvolvimento dos novos tecidos de malha. Com isto, pode-se afirmar que os objetivos da dissertação foram atendidos e positivos. / The jersey fabric, mostly those are compounded of a cotton percentage, they present some characteristics, such as humidity absorption, flexibility and soft surface. These characteristics have their origins in the knitting production sector in the production process. However, the contrast with these properties, one of the main problems with the clothes made with these jersey fabrics is the dimensional instability. This Problem is today one of the biggest threat on the increase about the cotton fabric using to the manufactory of external clothes. The literature shows us a metric, known as covering factor (CF) which is the result of matching between the two fundamental varieties in the knitting: the yarn title and the sewing length. The studies observed in this research shows its importance, however, the application is just in the basic jersey fabric products or they show its concept in the research made over the fabric dimensional instability. In this context, this presentation has the objective to show the study of the application on a new covering factor calculus standard to predict the jersey fabric quality characteristics. This pattern has the objective of helping in the approving or reproving decision about the jersey fabric developments, correlating this factor with the quality characteristics like the width, length, thickness, weight by area, sewing density, resistance, and elasticity. This way was made a study about to correct and enhance this calculus. In the bibliographic revision it was checked all the varieties that had influence in the physic/mechanic process in the manufacturing of the many jersey fabric structures as were analyzed the most important studies as which ones this covering factor was applied. A diagnostic inventory was made in many companies and showed that the currently situation about knowledge application and necessity of the covering factor in the jersey fabric development process. After checking the aspects about the CF comparing the field researches and bibliographic, a solution was searched to reduce the high level failing indexes and the new products delays. In This way a new calculus was conceived for the knitting covering factor based on the Grosberg´s covering factor. After this, was elaborated a computer tool applied on an electronic table where the entire calculus is done automatically after input the necessary data. After this, was elaborated a calculus comparative study between the CF and the proportion covering index (PCI) to test the operability and the functionality of the model and the tool proposed. All the participants answered a quiz referring to the perceptions about the model and the tool. Finally, PCI validity occurred about the analyzes from some jersey fabrics with the objective of investigating if the results generated on the calculus reflected the reality of the quality results obtained at the company. The result of this study indicated that the model of the calculus proposed showed a bigger liability, representatively, and accuracy in the developing of the new jersey fabrics. With this we can confirm that the objectives of this dissertation were reached and positives.

Os tecidos de malha, principalmente os que são compostos com um percentual de algodão, apresentam algumas características tais como absorção de umidade, flexibilidade e toque agradável. Estas características têm sua origem no processo de fabricação do setor de malharia. Porém, em contraste com estas excelentes propriedades, um dos principais problemas nas roupas produzidas com estes tecidos de malha é a instabilidade dimensional. Este problema é hoje uma das maiores ameaças ao incremento do uso de tecidos de algodão para confecção de roupas externas. A literatura apresenta uma métrica, conhecida como fator de cobertura (FC), que é o resultado da combinação de duas variáveis fundamentais na malharia: título de fio e comprimento do ponto. Os estudos observados nesta pesquisa relatam a sua importância por permitir prever as características da qualidade dos tecidos de malha. Porém, é percebida a sua limitação quando aplicado em estruturas de malhas diferenciadas e inclusive em diversas malhas básicas com mais de um tipo de fio. Neste contexto, a presente dissertação tem por objetivo apresentar um novo modelo de cálculo para atender esta previsibilidade e auxiliar os profissionais envolvidos na tomada de decisão para aprovação ou reprovação nos desenvolvimentos dos tecidos de malha. Desta forma, foi realizado um estudo que buscou corrigir e ampliar a abrangência deste cálculo. Na revisão bibliográfica verificaram-se todas as variáveis que influenciam no processo físico/mecânico de fabricação dos diversos tipos de estruturas dos tecidos de malha, como também foram analisados os principais estudos nos quais este fator de cobertura foi aplicado. Um levantamento diagnóstico realizado em diversas empresas apontou a situação atual em termos de conhecimento, aplicação e necessidade do FC no processo de desenvolvimento dos tecidos de malha. Após verificação dos aspectos levantados a respeito do FC, confrontando as pesquisas de campo e bibliográfica, buscou-se uma solução para reduzir o elevado índice de insucessos e atrasos no lançamento de novos produtos. Desta forma, através do estudo das variáveis e da inclusão de todos os fios e regulagens envolvidas na estrutura da malha, concebeu-se um novo cálculo para o grau de cobertura da malha baseado no fator de cobertura de Grosberg. Posteriormente, foi elaborada uma ferramenta computacional aplicada em planilha eletrônica onde o cálculo é conduzido automaticamente após inserção dos dados necessários. Em seguida, foi elaborado um estudo comparativo entre o FC e o índice de proporcionalidade de cobertura (IPC) novo cálculo para testar a operacionalidade e a funcionalidade dos mesmos e da ferramenta proposta. Todos os participantes responderam um questionário referente às percepções sobre o modelo e a ferramenta. Por fim, a validação do IPC ocorreu por meio de análise de alguns tecidos de malha com o objetivo de investigar se os valores gerados no cálculo refletem a realidade dos resultados da qualidade obtidos na empresa. O resultado deste estudo indicou que o modelo de cálculo proposto apresenta maior confiabilidade, representatividade e assertividade no desenvolvimento dos novos tecidos de malha. Com isto, pode-se afirmar que os objetivos da dissertação foram atendidos e positivos. / The jersey fabric, mostly those are compounded of a cotton percentage, they present some characteristics, such as humidity absorption, flexibility and soft surface. These characteristics have their origins in the knitting production sector in the production process. However, the contrast with these properties, one of the main problems with the clothes made with these jersey fabrics is the dimensional instability. This Problem is today one of the biggest threat on the increase about the cotton fabric using to the manufactory of external clothes. The literature shows us a metric, known as covering factor (CF) which is the result of matching between the two fundamental varieties in the knitting: the yarn title and the sewing length. The studies observed in this research shows its importance, however, the application is just in the basic jersey fabric products or they show its concept in the research made over the fabric dimensional instability. In this context, this presentation has the objective to show the study of the application on a new covering factor calculus standard to predict the jersey fabric quality characteristics. This pattern has the objective of helping in the approving or reproving decision about the jersey fabric developments, correlating this factor with the quality characteristics like the width, length, thickness, weight by area, sewing density, resistance, and elasticity. This way was made a study about to correct and enhance this calculus. In the bibliographic revision it was checked all the varieties that had influence in the physic/mechanic process in the manufacturing of the many jersey fabric structures as were analyzed the most important studies as which ones this covering factor was applied. A diagnostic inventory was made in many companies and showed that the currently situation about knowledge application and necessity of the covering factor in the jersey fabric development process. After checking the aspects about the CF comparing the field researches and bibliographic, a solution was searched to reduce the high level failing indexes and the new products delays. In This way a new calculus was conceived for the knitting covering factor based on the Grosberg´s covering factor. After this, was elaborated a computer tool applied on an electronic table where the entire calculus is done automatically after input the necessary data. After this, was elaborated a calculus comparative study between the CF and the proportion covering index (PCI) to test the operability and the functionality of the model and the tool proposed. All the participants answered a quiz referring to the perceptions about the model and the tool. Finally, PCI validity occurred about the analyzes from some jersey fabrics with the objective of investigating if the results generated on the calculus reflected the reality of the quality results obtained at the company. The result of this study indicated that the model of the calculus proposed showed a bigger liability, representatively, and accuracy in the developing of the new jersey fabrics. With this we can confirm that the objectives of this dissertation were reached and positives.

The paper deals with the consumption of luxury goods in the People´s Republic of China. The main objective of this work is to clarify the reasons that have caused the strong advancement of the sector of luxury goods in China. Next, the thesis focuses on current trends that have been getting on pace. In the first two chapters the theoretical base for the entire thesis was provided.

付記する学位プログラム名: グローバル生存学大学院連携プログラム / 京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第22111号 / 経博第604号 / 新制||経||291(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 依田 高典, 教授 岡 敏弘, 講師 五十川 大也 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

This thesis analyses the extent to which a boom in a particular export commodity sector (i.e., oil) affects relative price of non-tradable goods against tradable goods, the real exchange rate and competitiveness in the rest of the economy: This problem has been analysed in the early stage by (Corden and Neary 1982) with the so-called ‘Dutch-disease’. As a result, booming sector (oil Sector) the country’s currency appreciates, thereby reducing the competitiveness of the country’s traditional export sector in international market. This thesis examines whether Dutch Disease is present in Iraq in the light of having not study about Dutch Disease phenomena. It evaluates the impact of growing oil revenues on non-oil sectors of the Iraqi economy. It produces some empirical evidence for the explanation non-tradable goods and contraction of tradable goods sector due to booming oil sector and appreciation real exchange rate and made tradable goods sector become uncompetitive for export. The main findings form this thesis that the Iraqi economy was subject to have the Dutch disease phenomena during the boom. Some of the indications of the disease, remarkably the increase of relative prices, the real exchange rate appreciation, contraction tradable goods sector and expansion of nontraded goods output were applicable. The study uses annual time series data sourced from home and international agencies from 1970 to 2013. Due to problem with endogeneity, the data are analysed through the use of two stages least square. Finally, the thesis discusses briefly some policy measures that will help avoid the issue of appreciation real exchange rate and changing the structure of economy out of tradable goods to non-tradable goods sector.

Made available in DSpace on 2016-04-26T20:23:01Z (GMT). No. of bitstreams: 1 Simone Rodrigues Costa Barreto.pdf: 943102 bytes, checksum: 6c4b0b96f4569437badd4c3a72725aa4 (MD5) Previous issue date: 2014-08-18 / This paper aims to describe the concept of goods used by the constituent of 1988 on the allocation of taxing powers to the States in order to conclude that, over the course of time, this concept is subject to change. Nonetheless, this transformation requires limits, as we intend to demonstrate in this thesis. To achieve the aim of this paper, we describe, from categories of the General Theory of Law, the legal system, pointing out its features, as well as the interpretive process to be developed by the interpreter to build the rule of law. Brief foray into Semiotics and Theory of Signs was necessary, since the law, acting as cultural object, is manifested in language. We intended to demonstrate the relevance of language for creating legal reality. The search for the nature of the sign (type or concept) used by the constituent in the distribution of imposing competence as well as the meaning to be given to him by the interpreter and the suitable method are examples of topics covered in that language assumes an essential role. We also investigated the Brazilian tax constitutional subsystem, from the perspective of standards of competence. We identified the use, by the constituent of 1988, of concepts, not types, becoming greatly restricted the activities of infra legislature. We conclude from this that there was a transformation of the constitutional concept of the sign goods in the face of historical factors that strongly influence the activity of interpretation, so that the grant of taxing power to the States, in respect to ICMS, allows the taxation of tangible or intangible goods, provided for trade. This transformation is admitted only because it does not bump the tax authority of the municipalities, linked by the provision of services of any kind, except for communication and intrastate and interstate transport / Este trabalho tem por objetivo descrever o conceito de mercadoria utilizado pelo constituinte de 1988 na repartição da competência tributária aos Estados, a fim de concluir que, com o passar dos tempos, esse conceito é passível de mutação. Nada obstante, essa mutação requer limites, tal como pretendemos demonstrar no presente trabalho. Para alcançar o objetivo proposto, descrevemos, a partir de categorias da Teoria Geral do Direito, o sistema jurídico, apontando suas características, bem como o processo interpretativo a ser desenvolvido pelo intérprete para a construção da norma jurídica. Breve incursão na Semiótica ou Teoria dos Signos fez-se necessária, já que o direito, na qualidade de objeto cultural, manifesta-se em linguagem. Procuramos demonstrar a relevância da linguagem para a criação da realidade jurídica. A busca pela natureza do signo (tipo ou conceito) utilizado pelo constituinte na repartição da competência impositiva, bem como a significação a lhe ser dada pelo intérprete e o método adequado a esse mister são exemplos de temas abordados em que a linguagem assume papel imprescindível. Investigamos, ainda, o subsistema constitucional tributário brasileiro, da perspectiva das normas de competência. Identificamos a utilização, pelo constituinte de 1988, de conceitos, e não tipos, tornando-se sobremodo restrita a atuação do legislador infraconstitucional. Concluímos, a partir daí, que houve uma mutação do conceito constitucional do signo mercadoria, em face de fatores históricos que influenciam fortemente a atividade interpretativa, de modo que a outorga de competência tributária aos Estados, no que pertine ao ICMS, permite a tributação de bens corpóreos ou incorpóreos, desde que destinados ao comércio. Só se admite tal mutação em virtude de a mesma não esbarrar na competência tributária dos Municípios, adstrita à prestação de serviços de qualquer natureza, excetuados os de comunicação e de transporte interestadual e intermunicipal

The Master´s thesis is focused on origin of goods. The aim of this Master´s thesis is to summarize information on the origin of goods, with focus on preferential origin of goods. Furthermore, the thesis aims to describe the Generalised system of preferences, compare its periods of development and analyze the future changes, including their evaluation. In the first part there are explained important customs terms. The next part describes non-preferential origin, preferential origin, with focus on the preferential system of the European Union, proofs of origin and cumulation of origin. The next part of the thesis focuses on an important part of the preferential system of the European Union, which is Generalised system of preferences. There are attachments containing certificates of origin and lists of countries involved in various systems and integrations.