The purpose of this work was to present and apply an analytical tool to the flows of goods and income between economic agents and the environment that allows us to calculate the Environmental Gross Domestic Product (EGDP) for Brazilian Legal Amazon. In order to achieve this goal the Environmental Social Accounting Matrix (ESAM) was developed. The model was developed from the traditional Social Accounting Matrix, the Environmental Input-Output Analysis Models, and from the United Nations handbook on the System of Integrated Environmental and Economic Accountings. The EGDP was calculated from the Environmental Input-Output Analysis, since the unavailability of data did not allow the application of the model of ESAM. The flows between the economy and the environment considered were the emissions of green house gases (depreciation of natural capital) and the investment needed to return the air to the same quality it had before being polluted. The results showed that the inclusion of depreciation of natural capital in the Gross Domestic Product (GDP) and in the added value (AV) calculation for each industry of the Brazilian Legal Amazon Region diminished the AV significantly in the industries of cattle (235%), soybean (77%), and other activities of livestock and agricultural (24%). In the Rest of Brazil, the industries with the highest impact of depreciation of natural capital on AV were soybean (30%), cattle (15%) and sugarcane (13%). The total EGDP of the Brazilian Legal Amazon Region was 15% smaller than its total GDP, whereas this difference for the rest of Brazil was 1%. Considering that the GDP is a component of economic wellbeing, the results show a significant reduction in economic wellbeing due to green house gas emissions released into the air by economic activities, mainly due to land use changes. The Environmental Social Accounting Matrix Model is a useful tool to help decision makers since it offers an analytical instrument for economic behavior and the impacts of economic activities on the environment. / The purpose of this work was to present and apply an analytical tool to the flows of goods and income between economic agents and the environment that allows us to calculate the Environmental Gross Domestic Product (EGDP) for Brazilian Legal Amazon. In order to achieve this goal the Environmental Social Accounting Matrix (ESAM) was developed. The model was developed from the traditional Social Accounting Matrix, the Environmental Input-Output Analysis Models, and from the United Nations handbook on the System of Integrated Environmental and Economic Accountings. The EGDP was calculated from the Environmental Input-Output Analysis, since the unavailability of data did not allow the application of the model of ESAM. The flows between the economy and the environment considered were the emissions of green house gases (depreciation of natural capital) and the investment needed to return the air to the same quality it had before being polluted. The results showed that the inclusion of depreciation of natural capital in the Gross Domestic Product (GDP) and in the added value (AV) calculation for each industry of the Brazilian Legal Amazon Region diminished the AV significantly in the industries of cattle (235%), soybean (77%), and other activities of livestock and agricultural (24%). In the Rest of Brazil, the industries with the highest impact of depreciation of natural capital on AV were soybean (30%), cattle (15%) and sugarcane (13%). The total EGDP of the Brazilian Legal Amazon Region was 15% smaller than its total GDP, whereas this difference for the rest of Brazil was 1%. Considering that the GDP is a component of economic wellbeing, the results show a significant reduction in economic wellbeing due to green house gas emissions released into the air by economic activities, mainly due to land use changes. The Environmental Social Accounting Matrix Model is a useful tool to help decision makers since it offers an analytical instrument for economic behavior and the impacts of economic activities on the environment.

Les sessions extraordinaires constituent une des innovations majeures de la réforme de 2006 qui a institué le Conseil des droits de l’homme, en tant qu’organe subsidiaire de l’Assemblée générale des Nations Unies. Alors même que le Conseil tient trois sessions régulières chaque année, les sessions extraordinaires permettent aux Etats de réagir face à une situation de crise en organisant un débat, permettant d’évaluer et de qualifier les violations commises et mettant en place des mécanismes d’enquête et de suivi. L’analyse systématique des vingt-six sessions extraordinaires organisées depuis près de douze ans éclaire ainsi non seulement les rapports de force entre les acteurs en présence mais aussi une dynamique nouvelle du droit international public, intégrant le droit international humanitaire et le droit international pénal dans le champ de compétence du Conseil des droits de l’homme. / Special sessions are one of the major innovations of the reform that established the Human Rights Council in 2006 as a subsidiary body of the United Nations General Assembly. While the Council holds three regular sessions each year, a special session allows States to respond to an urgent situation by organizing a debate, to assess and qualify violations and also to establish investigative mechanisms. The systematic analysis of the twenty-six special sessions held in nearly a period of twelve years illuminates, not only the balance of power between the actors involved, but also a new dynamic of international law, integrating international humanitarian law and international criminal law into the field of competence of the Human Rights Council.

Made available in DSpace on 2016-04-26T20:23:35Z (GMT). No. of bitstreams: 1 Luis Henrique Marotti Toselli.pdf: 1761447 bytes, checksum: f4f83f36c33fa8101690261e307cdac0 (MD5) Previous issue date: 2015-03-10 / The employer contribution to the cost of the social security system in Brazil, according to article 195, I, "a", of the Federal Constitution of 1988, must levied on the total remuneration arising from services rendered by individuals. However, the Government has created a replacement contribution, mandatory for taxpayers listed in the law, which is imposed on the gross revenue of the companies. The purpose study is to investigate this collection (called "CPRB") in light of the Brazilian constitutional tax system / A contribuição patronal destinada ao financiamento do regime previdenciário no Brasil, de acordo com o artigo 195, I, a , da Constituição Federal de 1988, deve incidir sobre a totalidade das remunerações pagas pelas empresas por serviços prestados por pessoas físicas. Ocorre que o Governo criou uma contribuição substitutiva, obrigatória para os contribuintes listados na lei, que passou a incidir sobre a receita bruta das empresas. Nosso estudo consiste em verificar essa exação (denominada CPRB ) à luz do sistema constitucional tributário

A partir de uma análise geométrica, do estimador de estado por mínimos quadrados ponderados, propõe-se, neste trabalho, um índice para classificação das medidas de acordo com as suas características de não refletirem grande parcela de seus erros nos resíduos do processo de estimação de estado, por mínimos quadrados ponderados. O índice proposto foi denominado Índice de Não-Detecção de Erros, ou apenas UI (Undetectability Index). As medidas com maiores UI são aquelas cujos erros grosseiros (EGs) são mais difíceis de serem detectados através de métodos que fazem uso da análise dos resíduos. Isto porque os erros dessas medidas são, de certa forma, \"mascarados\", isto é, não são refletidos nos resíduos das mesmas. Nesse sentido, a medida crítica é o caso limite de medidas cujos erros são mascarados, isto é, possui UI infinito e seu resíduo é igual a zero, independente de a mesma ter ou não EG. Para obtenção dos índices UI das medidas, desenvolveu-se um algoritmo simples e de fácil implementação. Tomando por base o índice UI, propõe-se, também, uma metodologia para processamento de EGs e dois algoritmos para projeto ou fortalecimento de sistemas de medição. Esses algoritmos possibilitam a obtenção de sistemas de medição confiáveis (observáveis e isentos de medidas críticas e de conjuntos críticas de medidas), de baixo custo e formados por medidas com índices UI menores que um valor pré-estabelecido. Para validar o índice UI e as suas aplicações propostas neste trabalho, realizaram-se diversas simulações computacionais nos sistemas de 14 e 30 barras do IEEE, tendo sido satisfatórios todos os resultados obtidos. / The present thesis proposes an index, called Undetectability Index (UI), to classify the measurements according to their characteristics of not reflecting their errors into the residuals of the weighted least squares state estimation process from a geometric analysis of this estimator. Gross errors in measurements with higher UIs are very difficult to be detected by methods based on the residual analysis, as the errors in those measurements are \"masked\", i.e., they are not reflected in the residuals. In this sense, critical measurements are the limit case of measurements that mask errors, that is, they have infinite UI and their residuals are always zero independently of their having or not gross errors. Based on the UI a methodology for gross error processing and two algorithms for metering system planning are also proposed in this thesis. These algorithms enable the obtaining of reliable measurement systems (observable and free from critical measurements and critical sets of measurements) with low investment and containing only measurements with UIs lower than a pre-established value. Several simulation results (with IEEE 14-bus and 30-bus systems) have validated the UI and its application.

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes. / Financial Accounting / M. Compt. (Applied Accountancy)

In the present thesis, implications of pasture establishment, fertilization and abandonment on soil C and nutrient dynamics were investigated for the mountain rainforest region of southern Ecuador. Over the past decades the natural forest of the study area has been threatened by conversion to cattle pastures. However, the soil fertility of these extensively grazed pastures (active pastures) declines continuously during pasture use. The invasion of bracken fern (Pteridium arachnoideum) leads to pasture abandonment when bracken becomes dominant. In order to reveal the mechanisms behind the deterioration of soil fertility, biotic and abiotic soil properties and their interaction were analyzed along a land‐use gradient (natural forest – active pasture – abandoned pasture). The ecosystem disturbance of the mountain rainforest through pasture use changed the microbial function and structure, and affected soil CO2‐C fluxes. Annually, 2 Mg soil CO2‐C ha‐1 were additionally emitted from the pasture land. This acceleration in soil respiration rates was related to accelerated rates of microbial C mineralization and fine‐root respiration. The high‐quality, N‐rich above‐ and belowground residues of the pasture grass (S. sphacelata, C4‐plant), especially the huge fine‐root biomass, provided a high C and N availability for soil microbes. Compared to the forest, increased soil pH and accelerated base saturation were further factors beneficial for soil microbial growth and metabolism of the upper mineral soil at active pastures. Three times higher amounts of microbial biomass C and a significant shift in the microbial community structure towards a higher relative abundance of Gram(‐)‐ bacteria and fungi were observed. Long‐term pasture use and the invasion of bracken (C3‐plant) diminished beneficial effects for microbes, causing a significant decrease in the C, net, and gross N mineralization rates as well as a two‐third reduction in the microbial biomass. A preferential substrate utilization of grass‐derived C4 by the soil microbes resulted in a rapid decline of the C4‐pool. As a consequence, the less available C3‐pool from bracken and former forest increased its dominance in the SOC‐pool, further decreasing pasture productivity and finally causing pasture abandonment. The lower quality and quantity of above‐ and belowground residues of the bracken (high lignin content, C/N) resulted in resource‐limited conditions that influenced the microbial function to greater extent than their structure. The microbial structure seemed to be sensitive mainly to soil pH along the land‐use gradient. Thus, a disconnection between microbial structure and function was identified. Fertilization experiments were conducted both in the lab and in the field to evaluate the impact of urea and/or rock phosphate amendment on SOM dynamics and on pasture productivity of active pastures. After combined fertilization the pasture yield was most efficiently increased by 2 Mg ha−1 a−1, indicating a NP‐limitation of grass growth. Furthermore, the fodder quality was improved by a higher content of P and Ca in the grass biomass. The microorganisms of the active pasture soil responded with an adaptation of their structure to the increased substrate availability in the short term, but did not change their initial functions in the long term. After urea/ rock phosphate addition a significant increase in the relative fungal abundance was detected, but neither a microbial limitation of energy nor of N or P was observed. However, urea addition accelerated gaseous losses of soil CO2‐C in the short term. In the study area, pronounced alterations in ecosystem functioning due to land‐use changes were detected, especially in soil C and N cycling rates. For a sustainable land‐use in this region it is crucial to prevent pasture degradation and to rehabilitate degraded pastures in order to protect the prevailing mountain rainforest ecosystem. It is of crucial importance for active pasture soils to maintain or even increase resource availability, being one indicator of soil fertility. In this context, the soil organic matter has to be retained in the long‐term to maintain high microbial activity and biomass, and thus pasture productivity. A moderate fertilization with urea and rock phosphate can be a first step to provide continuous nutrient supply for grass growth and to strengthen livestock health through increased fodder quality. However, the risk of further additional emissions of soil CO2‐C due to increased loads of urea fertilizer application has to be kept in mind. Overall, for the establishment of a sustainable land‐use management the control of bracken invasion and an adjusted nutrient management are needed. Further investigations on the reduction of soil nutrient losses and increased nutrient use efficiencies of plants, such as combined planting with legumes or the usage of cultivars with special nutrient acquisition strategies, should be in the focus of future work. / In der vorliegenden Dissertation werden die Auswirkungen der Weideetablierung, ‐düngung sowie des Verlassens von Weiden auf Bodenkohlenstoff‐ und Nährstoffdynamik in einer tropischen Bergregenwaldregion Ecuadors zusammenfassend dargestellt und diskutiert. Der Naturwald des Untersuchungsgebietes ist seit Jahrzehnten durch Brandrodung und die Umwandlung in extensiv genutztes Weideland (aktive Weide) in seinem flächenhaften Bestand bedroht. Als Problem hat sich der Verlust an Fruchtbarkeit der Weideböden während ihrer Bewirtschaftung herausgestellt. Des Weiteren führt die Einwanderung des Tropischen Adlerfarns (Pteridium arachnoideum, C3‐Pflanze) zu einer Reduktion der oberirdischen Grasbiomasse. Nimmt diese Entwicklung überhand, werden die betroffenen Flächen von den Bauern nicht mehr aktiv genutzt, verlassen und neuer Regenwald gerodet. Um mehr über die Mechanismen der Verringerung der Bodenfruchtbarkeit zu erfahren, wurden biotische und abiotische Bodeneigenschaften und deren Interaktion entlang eines Landnutzungsgradienten (Naturwald – aktive Weide – verlassene Weide) untersucht. Die Zerstörung des Bergregenwaldökosystems und die Überführung der gerodeten Flächen zur Weidebewirtschaftung verändert die Funktion und Struktur der Bodenmikroorganismen und beeinflusst den CO2‐C Fluss aus dem Boden. Jährlich werden 2 t CO2‐C ha‐1 zusätzlich vom Weideland emittiert. Diese Erhöhung der Bodenatmungsraten kann mit erhöhten Raten der mikrobiellen C‐Mineralisierung und Feinwurzelatmung in Verbindung gebracht werden. Das Weidegras (S. sphacelata, C4‐Pflanze) liefert C‐ und N‐reiche ober und unterirdische organische Substanz (z.B. durch die Feinwurzelbiomasse) und trägt damit zu einer Erhöhung der C‐ und N‐Verfügbarkeit für die mikroorganismen bei. Darüber hinaus stellen ein höherer pH‐Wert und eine erhöhte Basensättigung im oberen Mineralboden der aktiven Weide günstige Bedingungen für mikrobielles Wachstum und Metabolismus dar. Als Konsequenz sind die Gehalte an mikrobiellem Biomassekohlenstoff um das Dreifache erhöht und die mikrobiellen Gemeinschaftsstrukturen signifikant in Richtung einer höheren relativen Abundanz der Gram(‐)‐Bakterien und Pilze verschoben. Eine längerfristige Weidebewirtschaftung ohne Kompensation von Nährstoffverlusten sowie die Einwanderung des Tropischen Adlerfarnes verschlechterte die Bedingungen für die Mikroorganismen, was zu einem signifikanten Rückgang des SOC, der Netto‐ und Brutto‐N‐Mineralisierungsraten sowie zu einer Halbierung der mikrobiellen Biomasse führt. Eine bevorzugte Substratnutzung von Graskohlenstoff (C4) durch die Mikroorganismen hat einen schnellen Abbau des C4‐Pools zur Folge. Somit dominiert nun der mikrobiell schlechter verfügbare C3‐Pool den Bodenkohlenstoffpool. Dies führt zu einem weiteren Rückgang der Weideproduktivität und schließlich zum Offenlassen der Weide. Die geringere Qualität und Quantität der vom Farn stammenden ober‐ und unterirdischen organischen Substanz (hoher Ligninanteil, weites C/N), führten zu einer Limitierung der Ressourcen für die Mikroorganismen, welche deren Funktionen in größerem Maße beeinflussen als deren Gemeinschaftsstruktur. Im Gegensatz dazu wird entlang des Landnutzungsgradienten die Struktur hauptsächlich durch den pH‐Wert beeinflusst. Daraus folgt, dass Struktur und Funktion der Bodenmikroorganismen voneinander entkoppelt auf Veränderungen reagieren können. Um den Einfluss von Harnstoff‐ und/ oder Rohphosphatdüngung aktiver Weiden auf die Dynamik der organischen Bodensubstanz und auf die Weideproduktivität zu untersuchen, wurden sowohl Labor‐ als auch Feldversuche durchgeführt. Im Feldexperiment wurde gezeigt, dass eine NP‐Limitierung der Grasbiomasseproduktion vorliegt und durch eine geringe NP‐Kombinationsdüngung die oberirdische Phytomasseproduktion um 2 t ha−1 a−1 gesteigert und die Futterqualität durch eine Erhöhung der P‐ und Ca‐ Gehalte verbessert werden kann. Die Mikroorganismen reagierten mit einer Anpassung ihrer Struktur an die kurzzeitig erhöhte Substratverfügbarkeit. Nach Gabe von Harnstoff und/ oder Rohphosphat wurde weder eine N‐ noch eine P‐Limitierung der Bodenmikroorganismen festgestellt, und die mikrobiellen Funktionen wurden langfristig nicht verändert. Dagegen bewirkte die Düngergabe einen erhöhten relativen Anteil der Pilzabundanz. Im Labor sowie im Feld kam es nach Harnstoffdüngung kurzzeitig zu verstärkten gasförmigen Verlusten des Bodenkohlenstoffs. Aufgrund der Landnutzungsänderungen im Untersuchungsgebiet veränderten sich die Ökosystemfunktionen stark, speziell die Boden‐C‐ und Boden‐N‐Umsatzraten. Für eine nachhaltige Landnutzung in der Region, d. h., für den Schutz der noch verbliebenen natürlichen Bergregenwaldflächen, ist es von entscheidender Bedeutung, dass die Weidedegradierung verhindert wird und degradierte Flächen wieder in Nutzung genommen werden. Als entscheidend für die Weideproduktivität hat sich in dieser Studie die Ressourcenverfügbarkeit für Bodenmikroorganismen herausgestellt. Daher ist es sehr wichtig, diese Ressourcenverfügbarkeit in Böden aktiv‐genutzter Weiden zu erhalten oder noch zu erhöhen, denn sie wirkt sich vor allem auf die organische Bodensubstanz und im Wechselspiel damit auf die mikrobielle Biomasse und Aktivität aus. Eine moderate Kombinationsdüngung aus Harnstoff und Rohphosphat ist ein erster Schritt in diese Richtung. Dabei sollte jedoch das Risiko zusätzlicher bodenbürtiger CO2‐C Emissionen in Folge höherer Düngergaben berücksichtigt werden. Für ein nachhaltiges Landnutzungsmanagement sind Maßnahmen gegen die Einwanderung des Adlerfarnes und ein angepasstes Nährstoffmanagement notwendig. Weitere Untersuchungen sollten auf eine Minimierung der Nährstoffverluste und eine erhöhte Nährstoffnutzungseffizienz der Pflanzen fokussiert werden. Weidemischkulturen aus Gräsern mit Leguminosen sowie der Einsatz von Kulturen mit speziellen Nährstoffaneignungsstrategien könnten dabei eine große Rolle spielen und sollten in der Region erprobt werden. / La tesis presentada investiga el impacto del establecimiento de pasto, de su fertilización y de su manejo tradicional (abandono del pastizal) a la dinámica del carbono y de los nutrientes de suelo en la región de los bosques tropicales montañosos en el Sur de Ecuador. Durante las últimas décadas el bosque natural en el área de estudio ha estado amenazada por su conversión a pastizales. Sin embargo, la fertilidad del suelo en pastos de tipo extensivo (pastos activos) decrece frecuentemente durante el uso de los pastos. La invasión de Llashipa (Pteridium arachnoideum) conduce al abandono de los pastos cuando la ésta se vuelve dominante. Con la finalidad de revelar los mecanismos detrás de esta disminución de la fertilidad de suelo, se analizaron las propiedades bióticas y abióticas del suelo y sus interacciones, a lo largo de una gradiente del uso de la tierra (bosque natural —pasto activo — pastos abandonados). La perturbación del ecosistema de bosque tropical montañoso por su cambio de uso, mediante el establecimiento de pastizales, ha alterado la función y la estructura de los microorganismos y ha afectado el flujo de CO2‐C del suelo. Cada año 2 Mg CO2‐C ha‐1 fueron emitidas adicionalmente por el establecimiento de pastos. Esta aceleración en la tasa de respiración del suelo está relacionada con el aumento de las tasas de mineralización microbiana de carbono y de la respiración de las raíces. La alta calidad y abundancia de N de los residuos orgánicos del suelo con pasto Mequeron (S. sphacelata, C4‐planta), especialmente debido a la gran biomasa de las raíces finas, ofrecen una disponibilidad alta de C y N para los microorganismos. En comparación con el bosque natural, el aumento del pH y la saturación bases acelerada fueron condiciones más favorables para el crecimiento microbiano y para el metabolismo microbiano en el parte superior del suelo mineral en pastos activos. La cantidad de C de la biomasa de los microorganismos fue tres veces mayor que la del bosque y se ha observado un cambio significativo de la estructura de la comunidad microbiana, en donde la abundancia relativa de los hongos y de las bacterias Gram(‐) ha aumentado. El uso de pasto a largo plazo y la invasión de Llashipa (C3‐planta) han reducido los efectos benéficos para los microorganismos, que resultaron en una reducción significativa de las tasas de la mineralización de C y N, y en una reducción en dos tercios de la biomasa microbiana. El uso preferencial de los microorganismos por sustrato de pasto C4 han resultado en una rápida disminución de la reserva de C4. Como consecuencia, la menor disponibilidad de la reserva de C3 de las plantas de Llashipa y de la cobertura anterior de bosque ha incrementado su dominancia en la reserva de materia orgánica del suelo. Eso resulta, en una mayor disminución de la productividad de los pastos, conduciendo finalmente al abandono de los campos de pastos. La menor calidad y cantidad de los residuos acumulados sobre y bajo el suelo provenientes de la Llashipa han dado como resultado un sustrato de limitadas condiciones que están afectando más a las funciones microbiales antes que a su estructura. La estructura microbiana parece ser más sensible al pH del suelo a largo de la gradiente del uso de la tierra; de manera que se ha identificado una desconexión entre la estructura y función microbial. Experimentos de fertilización en laboratorio y en campo han sido realizados para evaluar el impacto de la aplicación de enmiendas (urea y/o roca fosfórica) a la dinámica de la materia orgánica y a la productividad de los pastos activos. El resultado del experimento de campo ha demostrado que la fertilización combinada es más efectiva, mostrando un aumento en la producción de biomasa de 2 Mg ha−1 a−1, lo que indica una limitación de N y P para el crecimiento del pasto. Además, la calidad de forraje se mostró incrementada ya que el contenido de P y de Ca han aumentado significativamente. Los microorganismos del suelo en el pasto activo han respondido a corto plazo con una adaptación de su estructura ante la disponibilidad de sustrato, pero no han mostrado un cambio de sus funciones iniciales a largo plazo. Después de la aplicación de urea y de la roca fosfórica, se detectó un incremento significativo en la abundancia de los hongos, pero tampoco se observó una limitación de energía microbial ni de N o P. Sin embargo, la aplicación de urea ha aumentado la pérdida gaseosa de CO2‐C del suelo a corto plazo. Debido al cambio de uso de la tierra en la área de investigación, se ha detectado una alteración notable de la función del ecosistema, especialmente en el ciclo de C y N de suelo. Para un uso sostenible de la tierra en esta región, es crucial el prevenir la degradación de pastos y rehabilitar aquellos degradados. En el suelo de pastos activos es de gran importancia el mantener o aún mejor el aumentar la disponibilidad del sustrato, que es uno de los indicadores de la fertilidad del suelo. En este contexto, la materia orgánica se debe ser retenida a largo plazo para mantener la actividad y biomasa microbiana alta y por ende la productividad de pasto. Una moderada fertilización con urea y roca fosfórica puede ser un primer paso para proveer un continuo suministro de nutrientes por el crecimiento del pasto y para reforzar la sanidad pecuaria por medio de un forraje de mayor calidad. Sin embargo, el riesgo de emisiones adicionales de CO2‐C del suelo debido a una aplicación más alta de urea debe tenerse en cuenta. Se puede concluir que para un manejo sostenible del uso de la tierra, tanto el control de la invasión de Llashipa y como un suministro adecuado de nutrientes son necesarios. Adicionalmente se podría decir que es necesario profundizar el estudio de la reducción de las pérdidas de los nutrientes de suelo y de la eficiencia del uso de los nutrientes en las plantas, así como las asociaciones de pastos con leguminosas o el uso de cultivos de absorción selectiva de nutrientes, que serían estrategias importantes para el futuro.

Syftet med det självständiga arbetet var att undersöka hur äventyrspedagogik tillämpas i en Reggio Emilia-inspirerad förskola. Genom att jämföra dessa pedagogiker kan man få syn på likheter och skillnader som motiverar tillämpningens betydelse för barns lärandeprocesser. Undersökningen fick sitt praktiska utförande i en skogsmiljö på en av förskolorna, där två förskollärare hade teoretiska kunskaper inom äventyrspedagogik och Reggio Emilia. Tio pedagoger och en förälder deltog som observatörer i äventyret. Utöver dessa deltog två studenter från förskollärarutbildningen, Stockholms universitet som också är författarna till denna undersökning. Deras observationer och intervjusvar från de två förskollärarna ingår i undersökningen. I äventyret deltog femtiofem sexåringar från fem förskolor inom enheten. Utformningen av äventyret bestod av sju stationer med diverse samarbetsövningar där utmaningarna i övningarna hade olika svårighetsgrader. Barnen skulle utmanas i och få utforska sina frågor i en spännande miljö med hela kroppen. Det framkom att resurser i form av tid för planering, föräldrar och pedagoger ute i äventyret både som observatörer och som säkerhet och trygghet krävdes. Resultatet av vår undersökning visar att tillämpningen av äventyrspedagogik med sin syn på sinnliga samspelsövningar med motoriska inslag och med naturen som stöd, berikar och kompletterar förskolors arbete med barns lärandeprocesser samt Reggio Emilias syn på barns möjligheter till utveckling och lärande. / The purpose of the independent work was to investigate the adventure pedagogy applied in a Reggio Emilia-inspired preschool. By comparing these pedagogies can catch sight of the similarities and differences that justify the application's impact on children's learning processes. The survey received a practical point in a woodland setting on one of the pre-schools, where two preschool teachers had theoretical knowledge in adventure education and Reggio Emilia. Ten teachers and a parent participated as observers in the adventure. In addition to these two students attended from preschool teacher, Stockholm University, who is also the authors of this study. Their observations and interview responses from the two preschool teachers surveyed. The adventure took fifty-six year olds from five kindergartens within the unit. The design of the adventure consisted of seven stations with various team-building exercises where the challenges of the exercises had different difficulty levels. The children were challenged to explore and get their questions in an exciting environment with your whole body. It was revealed that the resources in terms of time for planning, parents, and educators around the adventures both as observers and that safety and security was required. The results of our study show that the application of adventure education with its view of sensuous interplay exercises with motor elements and with nature that support, enrich and complement förskolors work with children's learning processes and the Reggio Emilia approach to children's opportunities to learn and develop. / <p>Sebastian Palm har efter att uppsatsen skrevs bytt efternamn till Denus.</p>

The concept of outlier detection by statistical hypothesis testing in geodesy is briefly reviewed. The performance of such tests can only be measured or optimized with respect to a proper alternative hypothesis. Firstly, we discuss the important question whether gross errors should be treated as non-random quantities or as random variables. In the first case, the alternative hypothesis must be based on the common mean shift model, while in the second case, the variance inflation model is appropriate. Secondly, we review possible formulations of alternative hypotheses (inherent, deterministic, slippage, mixture) and discuss their implications. As measures of optimality of an outlier detection, we propose the premium and protection, which are briefly reviewed. Finally, we work out a practical example: the fit of a straight line. It demonstrates the impact of the choice of an alternative hypothesis for outlier detection. / Das Konzept der Ausreißererkennung durch statistische Hypothesentests in der Geodäsie wird kurz überblickt. Die Leistungsfähigkeit solch eines Tests kann nur gemessen oder optimiert werden in Bezug auf eine geeignete Alternativhypothese. Als erstes diskutieren wir die wichtige Frage, ob grobe Fehler als nicht-zufällige oder zufällige Größen behandelt werden sollten. Im ersten Fall muss die Alternativhypothese auf das Mean-Shift-Modell gegründet werden, im zweiten Fall ist das Variance-Inflation-Modell passend. Als zweites stellen wir mögliche Formulierungen von Alternativhypothesen zusammen und diskutieren ihre Implikationen. Als Optimalitätsmaß schlagen wir das Premium-Protection-Maß vor, welches kurz überblickt wird. Schließlich arbeiten wir ein praktisches Beispiel aus: Die Anpassung einer ausgleichenden Gerade. Es zeigt die Auswirkung der Wahl einer Alternativhypothese für die Ausreißererkennung.

Submitted by Willians Gaspar (willians.gaspar@fgv.br) on 2018-01-22T16:33:59Z No. of bitstreams: 1 A Correlação entre Jornada de Trabalho e Produtividade - Uma Perspectiva Macroeconômica entre Países.pdf: 1651221 bytes, checksum: 10a95ba6074b04f5e4e0f6d88a9bf7b6 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-01-24T12:00:40Z (GMT) No. of bitstreams: 1 A Correlação entre Jornada de Trabalho e Produtividade - Uma Perspectiva Macroeconômica entre Países.pdf: 1651221 bytes, checksum: 10a95ba6074b04f5e4e0f6d88a9bf7b6 (MD5) / Made available in DSpace on 2018-01-29T18:55:15Z (GMT). No. of bitstreams: 1 A Correlação entre Jornada de Trabalho e Produtividade - Uma Perspectiva Macroeconômica entre Países.pdf: 1651221 bytes, checksum: 10a95ba6074b04f5e4e0f6d88a9bf7b6 (MD5) Previous issue date: 2017-12-19 / This research has as general objective to identify the variables or contributing factors to subsidize the discussion about reduction of the Working Day. As a specific objective, what is proposed is to verify how these same variables affect Productivity. For both objectives the macroeconomic aspects of the countries analyzed are considered. The criterion for selecting these countries is based on the "ranking" of the OECD and World Bank database for the year 2013, considering all the major world economies, which together represent 65.22% of global GDP. The data extracted refer to the "Gross Domestic Product - GDP at (PPP) - Purchasing Power Parity", which consists of the Gross Domestic Product, in international dollars, with a view to the comparative possibility of these economies by purchasing power parity (PPP). Other sources of information were considered as objects of analysis and observations, including the statistical series of secondary data from the International Labor Office (ILO), the International Monetary Fund (IMF), the United Nations (UNDP), the Brazilian Institute of Geography and Economics (IBGE), the Department of Statistics and Socioeconomic Studies (DIEESE) and the Institute of Economic and Applied Research (IPEA). The research was conducted at the macroeconomic level of the countries, with a longitudinal temporal cut between the years 2007 and 2013, in order to observe the behavior of these economies, including during the period of the 2008 global crisis. evolution of the historical series of GDP, revealing the size of the economy, GDP per capita, which captures wealth in relation to the population. Finally, we consider the labor productivity factor itself, which deals with the relationship between GDP, the number of people and the number of hours worked in the period. This research has as general objective to identify the variables or contributing factors to subsidize the discussion about reduction of the Working Day. As a specific objective, what is proposed is to verify how these same variables affect Productivity. For both objectives the macroeconomic aspects of the countries analyzed are considered. The criterion for selecting these countries is based on the "ranking" of the OECD and World Bank database for the year 2013, considering all the major world economies, which together represent 65.22% of global GDP. The data extracted refer to the "Gross Domestic Product - GDP at (PPP) - Purchasing Power Parity", which consists of the Gross Domestic Product, in international dollars, with a view to the comparative possibility of these economies by purchasing power parity (PPP). Other sources of information were considered as objects of analysis and observations, including the statistical series of secondary data from the International Labor Office (ILO), the International Monetary Fund (IMF), the United Nations (UNDP), the Brazilian Institute of Geography and Economics (IBGE), the Department of Statistics and Socioeconomic Studies (DIEESE) and the Institute of Economic and Applied Research (IPEA). The research was conducted at the macroeconomic level of the countries, with a longitudinal temporal cut between the years 2007 and 2013, in order to observe the behavior of these economies, including during the period of the 2008 global crisis. evolution of the historical series of GDP, revealing the size of the economy, GDP per capita, which captures wealth relative to the population. Finally, we consider the labor productivity factor itself, which deals with the relationship between GDP, the number of people and the number of hours worked in the period. Design/Methodology/ approach – The method is a qualitative research of the exploratory type, subsidized by quantitative correlation analysis, and the statistical design is directed to the verification of the degree of association between the variables: Working day and Labor productivity; that is, calculation and interpretation of the degree of correlation between these two variables. Findings – In the final conclusion of the study, it is inferred based on the theoretical reference and the analysis of the statistical data, if the reduction in the working day contributes to changes in productivity indexes, and just as other variables are considered in this discussion. Research limitations – No aspects of the national culture, climatic conditions and segregation of nations by percentage of participation in agriculture, industry, and services were considered in the composition of their economies, with a view to performing comparative analysis by subgroups. In addition, the sample set is restricted both in number of countries and in relation to the relatively short period between 2007 and 2013, in addition to being marked by an atypical event such as the global economic crisis of 2008. Practical contributions – To governments, organizations and workers to rethink the possible economic and social benefits, through public policies that allow greater flexibility in working hours, focusing on the competitive advantages and the balance of the relation between labor and capital, observing the legal aspects, productivity, quality of life, unit costs and the generation of jobs / Esta pesquisa tem como objetivo geral identificar as variáveis ou fatores contribuintes para subsidiar a discussão sobre redução da Jornada de Trabalho. Como objetivo específico, o que se propõe é verificar como essas mesmas variáveis afetam a Produtividade. Para ambos os objetivos são considerados os aspectos macroeconômicos dos países analisados. O critério para seleção desses países se fundamenta no “ranking” da base de dados da Organização para a Cooperação e Desenvolvimento Econômico – OCDE e do Banco Mundial, ano base 2013, considerando-se o conjunto das maiores economias mundiais, que, juntas, representam 65,22% do PIB global. Os dados extraídos são referentes ao “Gross Domestic Product – GDP at (PPP) - Purchasing Power Parity”, que consiste no Produto Interno Bruto, em dólares internacionais, com vistas à possibilidade comparativa destas economias pela paridade do poder de compra (PPC). Outras fontes de informações foram consideradas como objetos de análise e observações, incluindo-se as séries estatísticas de dados secundários do Instituto Internacional do Trabalho (OIT), do Fundo Monetário Internacional (FMI), das Nações Unidas (UNDP), do Instituto Brasileiro de Geografia e Economia (IBGE), do Departamento Intersindical de Estatística e Estudos Socioeconômicos (DIEESE) e do Instituto de Pesquisa Econômica e Aplicada (IPEA). A pesquisa foi conduzida no nível macroeconômico dos países, com corte temporal longitudinal entre os anos de 2007 a 2013, com o objetivo de observar-se o comportamento dessas economias, inclusive durante o período da crise mundial de 2008. Nesse sentido, foi avaliada a evolução da série histórica do PIB, como reveladora do tamanho da economia, o PIB per capita, que captura a riqueza em relação à população. Por último, considera-se o fator produtividade do trabalho propriamente dito, que trata da relação entre o PIB, o número de pessoas e o número de horas trabalhadas no período. Quanto ao método, trata-se de pesquisa qualitativa do tipo exploratória, subsidiada por análise quantitativa correlacional, sendo o delineamento estatístico direcionado para a verificação do grau de associação entre as varáveis: Jornada de trabalho e Produtividade do trabalho; ou seja, cálculo e interpretação do grau de correlação entre essas duas variáveis. Na conclusão final do trabalho, infere-se com base no referencial teórico e na análise dos dados estatísticos, se a redução na jornada de trabalho contribui para alterações nos índices de produtividade, e assim como outras variáveis são consideradas nesta discussão. Não foram considerados aspectos da cultura nacional, condições climáticas e segregação das nações por percentual de participação respectivamente em agricultura, indústria, e serviços, na composição de suas economias, visando realizar análise comparativa por subgrupos. Além disto o conjunto amostral é restrito, tanto em número de países, quanto em relação ao período, relativamente curto, entre 2007 e 2013, além de ter sido marcado por fato atípico como a crise econômica mundial de 2008. Á governos, organizações e trabalhadores para repensarem os eventuais benefícios econômicos e sociais, através de políticas públicas que permitam maior flexibilização das jornadas de trabalho, com foco nas vantagens competitivas e no equilíbrio da relação entre mão de obra e capital, observando os aspectos legais, a produtividade, a qualidade de vida, os custos unitários e a geração de empregos

The thesis examined the comprehensive causal relationship between the banking sector, stock market development and economic growth in a multi-variate framework using Zimbabwean time series data from 1988 to 2015. Three banking sector development proxies (total financial sector credit, banking credit to private sector and broad money M3) and three stock market development proxies (stock market capitalization, value traded and turnover ratio) were employed to estimate both long and short run relationships between banking sector, stock market and economic growth in Zimbabwe. The study employs the vector error correction model (VECM) as the main estimation technique and the autoregressive distributed lag (ARDL) approach as a robustness testing technique. Results showed that in Zimbabwe a significant causal relationship from banking sector and stock market development to economic growth exists in the long run without any feedback effects. In the short run, however, a negative yet statistically significant causal relationship runs from economic growth to banking sector and stock market development in Zimbabwe. The study further concludes that there is a unidirectional causal relationship running from stock market development to banking sector development in Zimbabwe in both short and long run periods. Nonetheless this relationship between banking sector and stock markets has been found to be more significant in the short run than in the long run. The thesis adopts the complementary view and recommends for the spontaneity implementation of monetary policies as the economy grows. Monetary authorities should thus formulate policies to promote both banks and stock markets with corresponding growth in Zimbabwe’s economy. / Business Management / M. Com. (Business Management)