This thesis describes the currently highly debated topic especially in the field of small and medium sized enterprises - technology transfer. This, together with research and development which is an integral part, can greatly contribute to enhancing the competitiveness of the country, improve the problem of unemployment, GDP and inflows of foreign investors and so on. The aim was to analyze and describe the current situation of technology transfer in the Czech Republic. This work clearly shows that in this area, our country is far behind the developed countries. The result of this work is to propose possible solutions to the most streamlined recovery process of technology transfer resulted into obtaining maximum economic benefit for the Czech Republic.

The conjecture of Birch and Swinnerton-Dyer is unquestionably one of the most important open problems in number theory today. Let $E$ be an elliptic curve defined over an imaginary quadratic field $K$ contained in $\mathbb{C}$, and suppose that $E$ has complex multiplication by the ring of integers of $K$. Let us assume the complex $L$-series $L(E/K,s)$ of $E$ over $K$ does not vanish at $s=1$. K. Rubin showed, using Iwasawa theory, that the $p$-part of Birch and Swinnerton-Dyer conjecture holds for $E$ for all prime numbers $p$ which do not divide the order of the group of roots of unity in $K$. In this thesis, we discuss extensions of this result. In Chapter $2$, we study infinite families of quadratic and cubic twists of the elliptic curve $A = X_0(27)$, so that they have complex multiplication by the ring of integers of $\mathbb{Q}(\sqrt{-3})$. For the family of quadratic twists, we establish a lower bound for the $2$-adic valuation of the algebraic part of the complex $L$-series at $s=1$, and, for the family of cubic twists, we establish a lower bound for the $3$-adic valuation of the algebraic part of the same $L$-value. We show that our lower bounds are precisely those predicted by Birch and Swinnerton-Dyer. In the remaining chapters, we let $K=\mathbb{Q}(\sqrt{-q})$, where $q$ is any prime number congruent to $7$ modulo $8$. Denote by $H$ the Hilbert class field of $K$. \mbox{B. Gross} proved the existence of an elliptic curve $A(q)$ defined over $H$ with complex multiplication by the ring of integers of $K$ and minimal discriminant $-q^3$. We consider twists $E$ of $A(q)$ by quadratic extensions of $K$. In the case $q=7$, we have $A(q)=X_0(49)$, and Gonzalez-Aviles and Rubin proved, again using Iwasawa theory, that if $L(E/\mathbb{Q},1)$ is nonzero then the full Birch--Swinnerton-Dyer conjecture holds for $E$. Suppose $p$ is a prime number which splits in $K$, say $p=\mathfrak{p}\mathfrak{p}^*$, and $E$ has good reduction at all primes of $H$ above $p$. Let $H_\infty=HK_\infty$, where $K_\infty$ is the unique $\mathbb{Z}_p$-extension of $K$ unramified outside $\mathfrak{p}$. We establish in this thesis the main conjecture for the extension $H_\infty/H$. Furthermore, we provide the necessary ingredients to state and prove the main conjecture for $E/H$ and $p$, and discuss its relation to the main conjecture for $H_\infty/H$ and the $p$-part of the Birch--Swinnerton-Dyer conjecture for $E/H$.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Este trabalho buscou identificar o perfil tÃcnico e econÃmico da produÃÃo de coco no Distrito de IrrigaÃÃo Curu-Paraipaba, Estado do CearÃ. Justificou-se a importÃncia do estudo, haja vista que o referido projeto de irrigaÃÃo existe hà mais de trÃs dÃcadas e apresenta atualmente cerca de 679 estabelecimentos rurais administrados por pequenos produtores. Utilizou-se uma amostra de tamanho igual a 50 (cinquenta) e, como instrumentos de anÃlise, empregou-se anÃlise tabular e descritiva dos dados, alÃm das tÃcnicas de anÃlise fatorial e de agrupamento. Relatou-se que todos os estabelecimentos expressaram margem bruta e margem lÃquida positivas, mas que o nÃvel de renda auferido, tendo como referÃncia a variÃvel lucro, foi considerado como baixo Em seguida, realizou-se a identificaÃÃo de fatores tÃcnicos e econÃmicos. Pela anÃlise fatorial baseada no mÃtodo das componentes principais, identificou-se o fator econÃmico dos produtores que apÃs a rotaÃÃo varimax, captou 48,89% da variÃncia das variÃveis originais. O fator tÃcnico captou 25,49% da variÃncia. Obtidos os escores fatoriais, foram identificados trÃs grupos distintos de produtores rurais, o que demonstrou diferenciaÃÃes no nÃvel tÃcnico-econÃmico entre os agricultores familiares entrevistados. O melhor grupo identificado foi composto por apenas sete pessoas, que conseguiram bons resultados tÃcnicos e econÃmicos. Dentro do mesmo processo, identificou-se o segundo grupo, composto por 38 pessoas incluindo agricultores que nÃo atingiram resultados econÃmicos satisfatÃrios em 2012. Identificou-se, tambÃm, um grupo formado por cinco produtores em estÃdio de declÃnio. Compreendeu-se que o pequeno produtor entrevistado tem dificuldade de capital de giro para o exercÃcio de suas prÃticas agrÃcolas e que o seu acesso a linhas de crÃdito como o Pronaf poderia ser a alternativa economicamente importante. O acesso ao crÃdito rural à dificultado pela nÃo detenÃÃo da escritura dos estabelecimentos, de modo que a principal sugestÃo de polÃtica pÃblica para o projeto Curu-Paraipaba à a implementaÃÃo de um extenso processo de regularizaÃÃo fundiÃria, sem Ãnus para os agricultores irrigantes de origem. / This study aimed to identify the technical and economical profile of coconut production in the irrigation district of Curu-Paraipaba, state of CearÃ. The importance of the study was justified from the point of view that the referred project of irrigation exists for over three decades and currently has about 679 farms managed by small producers. We used a sample size equal to fifty and as tools of analysis, we used descriptive and tabular analysis of the collected data besides the techniques of factor and cluster analysis. It was reported that all establishments showed gross and net margin positive but that the level of income earned was considered low, taking as reference the variable profit. Then it was performed the identification of technical and economic factors. By the factor analysis from the method of principal components, it was identified the economic factor of producers that after varimax rotation, caught 48.89 % of the variance of the original variables. The technical factor caught 25.49 % of the variance. When the factor scores were got, it was identified three distinct groups of rural producers who showed differences at the technical â economical level among the family farmers interviewed. The best group identified consisted of only 7 individuals, who achieved good technical and economical results. Within the same process, it was identified a second group consisting of 38 individuals including farmers who did not get satisfactory economical results in 2012. It was also identified a group of 5 producers in decline stage. It was understood that the small producer interviewed has difficulty in getting working capital to operate his agricultural practices and his access to Pronaf credit could be an economically important alternative. The access to rural credit is difficult because the producers do not have the deed document of the establishments, so the main suggestion of a public policy to Curu-Paraipaba project is the implementation of an extensive process of land regularization, without cost to irrigating farmers of origin.

Submitted by Raphael Martello (raphaelmartello@gmail.com) on 2013-09-11T13:35:12Z No. of bitstreams: 1 Política Monetária e Produto Potencial no Brasil - Raphael Martello.pdf: 965868 bytes, checksum: 8e55cf82c04520b3dc9b7f016ac7a005 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-09-11T13:40:48Z (GMT) No. of bitstreams: 1 Política Monetária e Produto Potencial no Brasil - Raphael Martello.pdf: 965868 bytes, checksum: 8e55cf82c04520b3dc9b7f016ac7a005 (MD5) / Made available in DSpace on 2013-09-11T13:50:01Z (GMT). No. of bitstreams: 1 Política Monetária e Produto Potencial no Brasil - Raphael Martello.pdf: 965868 bytes, checksum: 8e55cf82c04520b3dc9b7f016ac7a005 (MD5) Previous issue date: 2013-08-19 / This work aims to analyze an alternative method for estimating the potential GDP in Brazil using a model with two sectors. This paper replicates a work by Basu & Fernald (2009) for the U.S. economy. Despite some strong assumptions, the results show gains in forecasting potential output in the long run by using a model with two sectors, investment and consumption. For the short term neither model replicate the data of the Brazilian economy. / Este trabalho tem como objetivo analisar um método alternativo de estimação do PIB potencial brasileiro através do uso de um modelo com dois setores em trabalho feito por Basu & Fernald (2009) para a economia americana. Apesar de alguns pressupostos fortes, os resultados apontam para ganhos de previsão do produto potencial no longo prazo ao se utilizar um modelo com 2 setores, um de investimento e outro de consumo. Para o curto prazo nem o modelo com 2 setores nem com 1 setor parece replicar os dados da economia brasileira.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The turbulent fluxes of carbon dioxide (CO2 ) were investigated in two sites of irrigated rice in southern Brazil, using the eddy covariance technique over 385 days of analysis at the site of Paraiso do Sul and 683 days in site Cachoeira do Sul also used the model of filling the gaps in order to estimate the net ecosystem exchange CO2 -C (NEE). Throughout the growing season, rice fields, both for the site of Paraiso do Sul to the site of Cachoeira do Sul, acted as carbon sinks (C). During fallow periods, these fields were the source of C. The NEE accumulated at the site of Cachoeira do Sul was similar in both cycles and practically equal to the estimated site of Paraiso do Sul. The GPP accumulated during the crop cycle 2010-2011, the rice field of Cachoeira do Sul, was less than 12% of the 2011-2012 cycle and higher than 15% of the site of Paraiso do Sul. The Re accumulated was similar at the site of Paraíso do Sul in the 2010-2011 cycle Cachoeira do Sul, but less than the 2011- 2012 cycle. The values of NEE, GPP and R e for the site of Paraíso do Sul were - 270.53 gCm2 , -821.19gCm2 and 527.59gCm2 , respectively. To the site of Cachoeira do Sul, were -282,53 gCm2 , -933,40gCm2 and 597,05gCm2 for NEE, GPP and Re , respectively, in the 2010-2011 cycle. For the 2011-2012 cycle in the rice field of Cachoeira do Sul, the values of NEE, GPP and Re were -279,69gCm2 , - 1062,64gCm2 and 716,58gCm2 , respectively. The total C accumulated over the period analyzed for the site of Paraíso do Sul was -45,90gCm2 , considering this area of rice cultivation, as a sink for C. While the growing area of Cachoeira do Sul was considered a source of C (19,94 gCm2 ). Showing by this that long periods of fallow contribute significantly to the accumulated fluxes due to constant presence of vegetation. The contribution of this work will assist in the investigation of CO2 in these ecosystems. / Os fluxos turbulentos de dióxido de carbono (CO2 ) foram investigados em dois sítios de cultura de arroz irrigado no Sul do Brasil, utilizando a técnica de covariância de vórtices ao longo de 385 dias de análise no sítio de Paraíso do Sul e de 683 dias, no sítio de Cachoeira do Sul. Além disso, utilizou-se o modelo de preenchimento das lacunas com o objetivo de estimar a troca líquida de C-CO2 no ecossistema (NEE). Ao longo do período de cultivo, os campos de arroz, tanto para o sítio de Paraíso do Sul quanto para o sítio de Cachoeira do Sul, atuaram como sumidouros de carbono (C). Durante os períodos de pousio, esses campos foram fontes de C. O NEE acumulado, no sítio de Cachoeira do Sul foi semelhante em ambos os ciclos e praticamente igual ao estimado no sítio de Paraíso do Sul. A GPP acumulada durante o ciclo de cultivo de 2010-2011, no campo de arroz de Cachoeira do Sul, foi inferior a 12% do ciclo de 2011-2012 e superior em 15% a do sítio de Paraíso do Sul. A Re acumulada foi semelhante no sítio de Paraíso do Sul e no ciclo de 2010- 2011 de Cachoeira do Sul, mas inferior a do ciclo de 2011-2012. Os valores de NEE, GPP e Re para o sítio de Paraíso do Sul foram de -270,53 gCm2 , -821,19gCm2 e 527,59gCm2 , respectivamente. Para o sítio de Cachoeira do Sul, foram de - 282,53gCm2 , -933,40gCm2 e 597,05gCm2 para NEE, GPP e Re , respectivamente, no ciclo de 2010-2011. Para o ciclo de 2011-2012, no campo de arroz de Cachoeira do Sul, os valores de NEE, GPP e Re foram de -279,69gCm2 , - 1062,640gCm2 e 716,58gCm2 , respectivamente. O total de C acumulado ao longo do período analisado para o sítio de Paraíso do Sul foi de -45,90gCm2 , considerando esta área de cultivo de arroz, como um sumidouro de C. Enquanto que a área de cultivo de Cachoeira do Sul foi considerada fonte de C (19,94 gCm2 ). Mostrando com isso, que períodos longos de pousio contribuem consideravelmente para os fluxos acumulados devido a permanência constante de vegetação. A contribuição deste trabalho auxiliará na investigação das emissões de CO2 nesses ecossistemas.

Biogeochemical processes of reefs have been studied for over fifty years, however, information is still lacking on several fundamental reef processes. This lack of information has been limited essentially by techniques that cannot repeatedly sample large spatial areas. These limitations can be reduced with the use of an optical model to estimate biogeochemical processes. This project applied Monteith's light-use efficiency model to coral reef communities for determining photosynthetic and calcification efficiency of light. Gross primary production and net calcification were pooled from the peer-reviewed literature to calculate efficiency. Process efficiency was then compared across functional types of reef communities (i.e., coral, algae/seagrasses, mixed, and sand), and by year, location, season, and depth. Photosynthetic efficiency was calculated from 19 studies, showing an average of 0.039 mol O2 mol-1 photons. Photosynthetic efficiency differed significantly for mixed communities between studies, and for algae/seagrass communities among depths. Calcification efficiency averaged at 0.007 mol CaCO3 mol-1 photons. Significant differences were found in calcification efficiency of algae/seagrasses and mixed reef communities among studies and localities. Additionally, calcification efficiency of algae/seagrasses varied significantly in accordance with depth. Future use of the light-use efficiency model will require determining the efficiency of each functional type to estimate gross production and calcification. Additionally, further investigation of the light-use efficiency model will require long-term measurements of APAR, which is the fraction of incident light absorbed, and the incorporation of environmental parameters that reduce efficiency.

The measurement of economic performance and social development has become increasingly important as societies have evolved and become more complex. At present nations do not only seek to improve economic performance but are also compelled to improve social development through improvements in socially and environmentally sustainable initiatives. Traditional measures such as Gross Domestic Product (GDP) which is derived from United Nations’ System of National Accounts (SNA) have been criticised given the inability to adequately account for these social and environmental aspects of social development. Given these perceived deficiencies in the conventional measures, several alternative objective measures have been proposed in an attempt to address these shortcomings. Therefore the primary aim of this study is to analyse, via a literature survey, these alternative objective measures of economic performance and social development. The alternative measures that constitute the survey are the Index of Sustainable Economic Welfare (ISEW), the Genuine Savings (GS), and the United Nations’ Human Development Index (HDI). Upon the completion of the literature survey, sustainable development theory is used to evaluate the extent to which the National Accounts and the alternative objective measures are consistent with Hicksian and Fisherian definitions of income and capital, which embody the concepts of sustainability and sustainable development. The evaluation reveals that the National Accounts neither conform to the Hicksian nor the Fisherian definitions of income, thus could not be viewed as a measure of sustainable income. It is found that the ISEW is consistent with the Fisherian definition of income and is also a partial indicator of sustainable development. The evaluation of the GS measure reveals that it is consistent with the Hicksian definition but not the Fisherian definition. In terms of overall sustainability, it is argued that GS is a partial measure of weak sustainability. The HDI is similar to the National Accounts, in that it is neither consistent with the Hicksian nor the Fisherian definitions of income and is also not a measure of sustainability. In summary, the study demonstrates that despite GDP's shortcomings as a measure of economic performance and social development, currently, there is no alternative approach which simultaneously addresses every flaw in GDP. However, all the alternatives yield a much better approximation of social development than GDP.

The measurement of economic performance and social development has become increasingly important as societies have evolved and become more complex. At present nations do not only seek to improve economic performance but are also compelled to improve social development through improvements in socially and environmentally sustainable initiatives. Traditional measures such as Gross Domestic Product (GDP) which is derived from United Nations’ System of National Accounts (SNA) have been criticised given the inability to adequately account for these social and environmental aspects of social development. Given these perceived deficiencies in the conventional measures, several alternative objective measures have been proposed in an attempt to address these shortcomings. Therefore the primary aim of this study is to analyse, via a literature survey, these alternative objective measures of economic performance and social development. The alternative measures that constitute the survey are the Index of Sustainable Economic Welfare (ISEW), the Genuine Savings (GS), and the United Nations’ Human Development Index (HDI). Upon the completion of the literature survey, sustainable development theory is used to evaluate the extent to which the National Accounts and the alternative objective measures are consistent with Hicksian and Fisherian definitions of income and capital, which embody the concepts of sustainability and sustainable development. The evaluation reveals that the National Accounts neither conform to the Hicksian nor the Fisherian definitions of income, thus could not be viewed as a measure of sustainable income. It is found that the ISEW is consistent with the Fisherian definition of income and is also a partial indicator of sustainable development. The evaluation of the GS measure reveals that it is consistent with the Hicksian definition but not the Fisherian definition. In terms of overall sustainability, it is argued that GS is a partial measure of weak sustainability. The HDI is similar to the National Accounts, in that it is neither consistent with the Hicksian nor the Fisherian definitions of income and is also not a measure of sustainability. In summary, the study demonstrates that despite GDP's shortcomings as a measure of economic performance and social development, currently, there is no alternative approach which simultaneously addresses every flaw in GDP. However, all the alternatives yield a much better approximation of social development than GDP.

Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.

The work deals with changes in tax area and development of tax state budget revenues during the economic crisis, in the period from 2008 to the present. Theoretical part describes the economic crisis in terms of its origin, development and consequences on the macroeconomic indicators within EU and Czech Republic. The basic concepts of economic theories in order to resolve the economic crisis are stated. Practical part analyzes the specific measures in the tax system and its impact on the economic development. It shows that these measures has failed to fulfill the expected stabilization of the state budget, that the intended reduction of direct taxes and increase indirect taxes has been fulfilled, and also it verifies that effects of discretionary government measures are most evident in 2010-2011, subsequently followed by a decline.