Doctor Legum - LLD / This thesis examines the legal framework of Zimbabwe to determine if the laws and policies which are in place create opportunities for, or barriers to, economic development. Specifically, it examines the legal framework governing trade, investment and financial services. The thesis focuses on Zimbabwe as a case study and draws lessons from South Africa. It proceeds from the premise that despite the numerous attempts made at international, regional and domestic levels to increase economic development (such as through liberalisation of markets and access to international development finance), Zimbabwe has failed to attain 'developed country' status. The purpose of the thesis is to examine the causes of poor economic performance in Zimbabwe postindependence (post-1980).

The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law). / En el presente artículo, se analiza si en el supuesto que en un comprobante de pago emitido por una operación no gravada con IGV se consigne por error dicho impuesto, en aplicación de las normas sobre ajustes de la Ley del IGV, debe considerarse gravada tal operación.Al respecto, se hace una descripción del IVA, modalidad de Impuesto al Consumo que adopta el IGV, y los Aspectos de la Hipótesis de Incidencia del IGV, señalando que las normas sobre ajustes corresponden al Aspecto Mensurable, concluyéndose que la norma que identifica qué operaciones están gravadas (Aspecto Material) es el artículo 1º, motivo por el cual las normas sobre ajustes se deben interpretar partiendo de la revisión de dicho artículo y, por ello, se concluye que las operaciones no gravadas no generan IGV, aun cuando se haya consignado por error en el comprobante de pago.

The Occupational Safety and Health (OSH) is an issue that has become more relevant in our country since the enforcement of Law 29783, Law SST. Notwithstanding, it has not yet reflected on how prevention measures on occupational risks could improve productivity at a company level and a national level. In this article, the author aims to demonstrate the potential costs that could lead the occupational accidents reported to the Ministry of Labor and Employment Promotion for the period between 2011-2014, from an approach to the study of the economic impact of the occupational accidents and their influence on productivity. / La Seguridad y Salud en el Trabajo (SST) es una materia que ha cobrado mayor relevancia en nuestro país a partir de la entrada en vigencia de la Ley 29783, Ley de SST. Sin embargo, aún no se ha reflexionado sobre cómo la adopción de medidas de prevención de los riesgos laborales puede repercutir en una mejora de la productividad tanto a nivel empresarial como a nivel nacional. En este artículo, el autor pretende demostrar los potenciales costos que podrían generar los accidentes de trabajo notificados al Ministerio de Trabajo y Promoción del Empleo durante el periodo comprendido entre los años 2011 a 2014, a partir de una aproximación al estudio del impacto económico de los accidentes de trabajo y de su incidencia en la productividad.

The main aim of the diploma thesis is to analyze which monetary tools can be used by central banks to affects financial markets. Another important task is to evaluate how foreign interventions influenced an economy of the Czech Republic. A practical part of the diploma thesis was created on the base of data collection, statistic analysis, observation and evaluation. Data of the Czech Nation Bank and the Czech Statistical Office were used for needs of the diploma thesis.

The aim is to identify the impact of adopting the euro in the context of selected legislative changes and to analyze the macroeconomic consequences on the national economy, including regional interpretations for South Bohemia in the comparative use of macroeconomic data from Slovakia and region of Banská Bystrica like the economy as close demographically, culturally and economically.

The subject of this work is the approximation and explanation of methods of evaluation of economic variables using indicators and their systems. The thesis also uses a method of a multi-parametric comparison of the indicators. In the thesis are described the individual indicators, then the methods of their evaluation and the creation of the multi-parametric comparison. The thesis deals also with the harmonization of economic statistics and the definition of the assessed area. For practical use, indicators are then selected: Gross Domestic Product, Labor Productivity, Unit Costs, Unemployment Rate, Real Effective Rates, R & D expediture and Human Resources in Science and Technology. Selected indicators are evaluated from a time and space point of view. Furthermore, a method of the multi-parametric comparison was performed for these four indicators: GDP per capita, unemployment rate, R & D expenditure and unit labor costs. The analysis of the indicators shows that currently the economies of all selected countries are growing. Despite the EU's similarity efforts, there are major differences between economies. The great potential for further economic development is technological progress. The way states deals with this opportunity, it can decide on their future development.

[pt] A recente internacionalização da economia, o processo de integração dos mercados e a perspectiva de obtenção de condições competitivas via maior escala suscitaram a reestruturação produtiva e fomentaram a maior concentração econômica por meio de contínuas fusões e aquisições de empresas. Esta situação insere o estudo acerca das taxas de crescimento de indicadores contábeis das companhias entre os temas mais relevantes no âmbito das finanças corporativas. As variáveis contábeis utilizadas neste trabalho foram as taxas de crescimento anuais da receita bruta, do EBITDA e do lucro operacional de empresas listadas na Bolsa de Valores de São Paulo (BOVESPA) durante o período 1994-2002. A conclusão acerca da variabilidade e da não-persistência destas taxas de crescimento constitui-se obstáculo aos exercícios de previsão no mercado brasileiro. Simulações adicionais foram realizadas visando auferir o efeito do porte e dos múltiplos de transação das respectivas ações destas empresas sobre as taxas de crescimento. Visando maior detalhamento sobre a forte resistência à persistência de taxas anuais consecutivas superiores à mediana do mercado durante os oito anos de análise, foram aplicados testes econométricos essenciais ao modelo ARIMA (Box e Jenkins), constatando a não correlação e a não correlação parcial das taxas de crescimento anuais das empresas para todas as variáveis analisadas, caracterizando um processo clássico de white noise e fornecendo indícios para um comportamento típico de random walk ou random walk with drift. / [en] The recent economy internationalization, the market integration process and the perspective of obtaining differentiated conditions through scale led to production restructuring and fomented a higher economic concentration by means of continuous mergers and acquisitions of companies. This scenario inserts the study of the variability and persistence of growth rates of accounting indicators of companies among the most relevant subjects of corporate finance. The accounting variables selected in this work were the annual growth rates of the gross revenue, of the EBITDA and of the operating profit of companies listed at São Paulo Stock Exchange (BOVESPA) during the period 1994-2002. The observed variability and the non persistence of the growth rates represents a relevant obstacle to forecasting exercises in the Brazilian market. Additional simulations were performed, in order to test the effect of the firms` size and of the transaction multiples of their respective stocks ont growth rates. Looking for a deeper understanding of the strong resistance to the persistence of consecutive annual rates above market median values along the eight years period of analysis, econometric tests essential to ARIMA model (Box and Jenkins) were applied, and the resuts portrayed the non correlation and non-partial correlation between the annual growth rates for all variables, characterizing a classical white noise process, signaling a typical random walk or a random walk with drift behavior.

This dissertation consist of three parts. The first part of the thesis is devoted to the study of gravity and higher spin gauge theories in 2+1 dimensions. We construct cosmological so-lutions of higher spin gravity in 2+1 dimensional de Sitter space. We show that a consistent thermodynamics can be obtained for their horizons by demanding appropriate holonomy conditions. This is equivalent to demanding the integrability of the Euclidean boundary CFT partition function, and reduces to Gibbons-Hawking thermodynamics in the spin-2 case. By using a prescription of Maldacena, we relate the thermodynamics of these solutions to those of higher spin black holes in AdS3. For the case of negative cosmological constant we show that interpreting the inverse AdS3 radius 1=l as a Grassmann variable results in a formal map from gravity in AdS3 to gravity in flat space. The underlying reason for this is the fact that ISO(2,1) is the Inonu-Wigner contraction of SO(2,2). We show how this works for the Chern-Simons actions, demonstrate how the general (Banados) solution in AdS3 maps to the general flat space solution, and how the Killing vectors, charges and the Virasoro algebra in the Brown-Henneaux case map to the corresponding quantities in the BMS3 case. Our results straightforwardly generalize to the higher spin case: the flat space higher spin theories emerge automatically in this approach from their AdS counterparts. We also demonstrate the power of our approach by doing singularity resolution in the BMS gauge as an application. Finally, we construct a candidate for the most general chiral higher spin theory with AdS3 boundary conditions. In the Chern-Simons language, the left-moving solution has Drinfeld-Sokolov reduced form, but on the right-moving solution all charges and chemical potentials are turned on. Altogether (for the spin-3 case) these are 19 functions. Despite this, we show that the resulting metric has the form of the “most general” AdS3 boundary conditions discussed by Grumiller and Riegler. The asymptotic symmetry algebra is a product of a W3 algebra on the left and an affine sl(3)k current algebra on the right, as desired. The metric and higher spin fields depend on all the 19 functions. The second part is devoted to the problem of Neumann boundary condition in Einstein’s gravity. The Gibbons-Hawking-York (GHY) boundary term makes the Dirichlet problem for gravity well defined, but no such general term seems to be known for Neumann boundary conditions. In our work, we view Neumann boundary condition not as fixing the normal derivative of the metric (“velocity”) at the boundary, but as fixing the functional derivative of the action with respect to the boundary metric (“momentum”). This leads directly to a new boundary term for gravity: the trace of the extrinsic curvature with a specific dimension-dependent coefficient. In three dimensions this boundary term reduces to a “one-half” GHY term noted in the literature previously, and we observe that our action translates precisely to the Chern-Simons action with no extra boundary terms. In four dimensions the boundary term vanishes, giving a natural Neumann interpretation to the standard Einstein-Hilbert action without boundary terms. We also argue that a natural boundary condition for gravity in asymptotically AdS spaces is to hold the renormalized boundary stress tensor density fixed, instead of the boundary metric. This leads to a well-defined variational problem, as well as new counter-terms and a finite on-shell action. We elaborate this in various (even and odd) dimensions in the language of holographic renormalization. Even though the form of the new renormalized action is distinct from the standard one, once the cut-off is taken to infinity, their values on classical solutions coincide when the trace anomaly vanishes. For AdS4, we compute the ADM form of this renormalized action and show in detail how the correct thermodynamics of Kerr-AdS black holes emerge. We comment on the possibility of a consistent quantization with our boundary conditions when the boundary is dynamical, and make a connection to the results of Compere and Marolf. The difference between our approach and microcanonical-like ensembles in standard AdS/CFT is emphasized. In the third part of the dissertation, we use the recently developed CFT techniques of Rychkov and Tan to compute anomalous dimensions in the O(N) Gross-Neveu model in d = 2 + dimensions. To do this, we extend the “cow-pie contraction” algorithm of Basu and Krishnan to theories with fermions. Our results match perfectly with Feynman diagram computations.

O objetivo específico da presente dissertação é estimar a elasticidade-PIB do Imposto de Renda Pessoa Física (IRPF) e Imposto Renda Pessoa Jurídica (IRPJ) no Brasil entre 1986 e 2012. A pesquisa também incorpora em seus objetivos uma análise técnica a respeito da tributação e seus impactos sobre o sistema econômico, tanto a nível microeconômico e macroeconômico, além de abordar o IRPF e IRPJ em seu aspecto econômico e jurídico. No tratamento metodológico são utilizados modelos de Vetor de Correção de erros (VEC) para estimar as elasticidades-PIB do IRPF e IRPJ. Os resultados apontam uma elasticidade-PIB, tanto para IRPF quanto IRPJ, acima da unidade, na maioria dos modelos estimados, e existem períodos determinados que impactam consideravelmente sobre à arrecadação desses tributos. / This dissertation estimates the GDP elasticity of income tax revenue for individuals (IRPF) and corporations (IRPJ) between 1986 and 2012. Additionally the research incorporates an analysis of the macroeconomic and microeconomic effects of taxation. IRPF and IRPJ are analyzed in great detail, including economic as well as legal aspects. An Error Correction Model is estimated to obtain the elasticities. The results show that both elasticities are higher than unit and that reforms that took place in some periods have a significant impact on tax collection.

Main topic of this work is to analyze language elements used in the legend from baroque period and that from the complete conception on the gross information contents this work and characteristic features of phonetics and morfology. No research in the field of syntax and lexicology was made at this point (our final work would be to extensive). The complete interpretation refers to father Jiří David´s baroque legend Medicus Hercinius, {\dots} dated 1713. First part we apply to common informations about the author, about the period, in which he lived and wrote his legend, and about his contemporaries. We describe the legendistic literature and conditions to her expansibility in our country, the life of saint Gunther then and the substance of whole David´s work in general. There are important informations about noted humanismus and baroque authors in next two chapters. We describe individual phenomens of two language levels phonetics and morfology then, especially with regard to theory and practice. Principal aim of my work is to contribute to o deeper understanding of Czech language from the late baroque.