Made available in DSpace on 2015-03-26T13:23:47Z (GMT). No. of bitstreams: 1 texto completo.pdf: 345591 bytes, checksum: 81c6c8aa43e43a8d4fa1781f21d20764 (MD5) Previous issue date: 2010-07-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The water is one essential to guarantee the life quality, is a factor that restrict the economic and social development in many regions. Despite of Brazil have a privileged situation because of the disponibility of the water, the geographical variability and the growth population have caused conflicts of use behind the sectors that use. From this perspective, one should highlight those economic activities whose uses of water resources are more intensive, like the industrial sector. To estimate water use in this sector there are several methods, though, the most part of this methods are based on data reported and compiled in the seventies in the United States reflecting, outdated technology and environmental of the production process, besides, this do not represent the Brazilian local conditions. Noting that technological developments of the recent decades has altered the use of natural resources in the production processes; there is a need for a more comprehensive, updated and specific study in Brazil, providing subsidies to companies and governing agencies for an appropriate planning and management program of water resources in the industrial sector. Thus, considering the importance of this matter and of the technical coefficients in the use of the water, this study aimed the construction of technical coefficients of water resources for the industrial sector in Brazil. To be successful in the objective, firstly was done exploration of dada of withdraw, of generation of effluents and consume by product (m3/produced unit), the dada of water flow and production, that allow prepare the coefficients. After this phase, the structure of the dada bank was composed and filled. The structure consider fields refer to name of the company, type, coefficients of capitation, consume and generation of effluents, allowing classify the information regarding many criteria. To classification of the type of the industries was considered the National Classification of Economic Activities (CNAE), version 2.0. After the cadastre of the information in the dada bank, were analyzed the difference of the dada in the same segment, trying explain this differences. The last phase was the validation of the coefficients, with discussion with public agencies, private institutions and others relevant entities of the industrial sector, aim to finish the dada and add pertinent contributions. The dada obtained in the research summarize 148 companies or associations, representing 51 types of economics activities. After the analyses and comparison of the results of the group of technical coefficients with dada of others methodologies, based in international dada, verify that the adoption of such values overestimates the coefficient of withdraw, consume and effluent associated with the Brazilian companies. It was realized that the dada presented by Integrated Pollution Prevention and Control (IPPC, 2009), comparing with other fonts, are the more indicated to represent the reality of the Brazilian industrial sector, when there isn t specific dada of the national industries. It is concluded that the CNAE allow define in a clear way as type associated with the main economics activities of the Brazilian industrial sector. The group of technical coefficient of water resources obtained in the present study reflects, in a consistent and correct way, the present situation of the Brazilian industries studies providing subsidies to companies and governing agencies for an appropriate planning and management program, controlling the rational use of water resources in the industrial sector brazilian. / A água é um elemento essencial para a garantia da qualidade de vida, sendo fator restritivo ao desenvolvimento econômico e social em muitas regiões. Apesar de o Brasil possuir uma situação privilegiada no que diz respeito à sua disponibilidade, sua variação geográfica, temporal e o crescimento populacional tem gerado conflitos pelo seu uso em diversos setores usuários. Nessa perspectiva, merecem destaque aquelas atividades econômicas cujos usos dos recursos hídricos sejam mais intensivos, por exemplo, o setor industrial. Para estimativa do uso da água neste setor, diversas são as metodologias utilizadas. No entanto a maior parte delas tem como base valores reportados e compilados na década de setenta nos Estados Unidos refletindo, desta forma, defasagem tecnológica e ambiental dos processos produtivos, além de não representar especificamente as condições brasileiras. A evolução tecnológica das últimas décadas alterou profundamente o uso dos recursos naturais nos processos produtivos, verificando-se assim a necessidade de um estudo mais abrangente, atualizado e específico para o Brasil. Tal estudo fornecerá subsídios às empresas e órgãos gestores para um adequado programa de planejamento e gestão dos recursos hídricos neste setor. Considerando o tema apresentado e a importância de se ter coeficientes técnicos de uso da água, o presente trabalho teve como objetivo a construção de matriz de coeficientes técnicos de recursos hídricos para o setor industrial brasileiro. Para se atingir o objetivo do trabalho, inicialmente fez-se um levantamento de dados sobre os coeficientes de retirada, de geração de efluentes e consumo por produto (m3/unidade produzida), ou dados de vazão e produção, possibilitando, dessa forma, o cálculo dos coeficientes. Após esta etapa, foi estabelecida a estrutura do banco de dados e feito seu preenchimento. A estrutura contempla campos referentes ao nome da indústria, tipologia, coeficientes de captação, consumo e de geração de efluentes, entre outros, permitindo assim classificar as informações de acordo com vários critérios. Para o enquadramento das tipologias das indústrias foi utilizada a Classificação Nacional de Atividades Econômicas (CNAE), versão 2.0. Após o cadastro das informações no banco de dados, fizeram-se análises para observar, por exemplo, as discrepâncias existentes entre os dados, dentro de um mesmo segmento buscando-se com isso, justificativas plausíveis para tais diferenças. A última etapa do trabalho foi a validação da matriz, com discussões junto aos órgãos públicos, instituições privadas e outras entidades relevantes do setor industrial, com o intuito de consolidar os dados e incorporar as contribuições pertinentes. Os dados obtidos nas pesquisas contemplaram um total de 148 empresas ou associações/federações, representando 51 tipologias de atividades econômicas. Após a análise e comparação dos resultados da matriz de coeficientes técnicos com dados de outras metodologias, baseadas em dados internacionais, verifica-se que, de modo geral, a adoção de tais valores superestima os coeficientes de retirada, consumo e efluentes associados às indústrias brasileiras. Comprovou-se, também, que os dados apresentados pelo Integrated Pollution Prevention and Control (ITPS, 2009), comparado às outras fontes disponíveis, são mais indicados para representar a realidade do setor industrial brasileiro quando da inexistência de dados específicos das indústrias nacionais. Conclui-se, portanto, que a CNAE permitiu definir de maneira clara e objetiva as tipologias associadas às principais atividades econômicas do setor industrial brasileiro e que a matriz de coeficientes técnicos de recursos hídricos obtida no presente trabalho retrata de forma mais consistente e precisa a atual situação das indústrias brasileiras, fornecendo subsídios indispensáveis às empresas e aos órgãos gestores para um adequado programa de gestão, planejamento, controle e uso racional dos recursos hídricos para o setor industrial do Brasil.

The thesis aims to determine the scope and extent of the European defence industrial sector influence on the process of European defence formation, or more precisely in the field of defence and security cooperation (ESDP/CSDP). The question of the European defence sector's role in shaping the defence and security cooperation in Europe has not been properly explored, thereby it provides an ideal topic of choice for my thesis, The thesis is divided into three main parts: the introduction, the analysis consisting of five sections and finally the conclusion. The thesis analyzes an industrial sector itself, while exploring the process of creation of internal market within the framework of the Roundtable of European Industrialist initiative. It then moves on to discuss the European military industrial complex and it argues for the need to introduce a new term "European Defence Industrialists" in order to improve our understanding of defence cooperation in the EU. As for the thesis theoretical approach, a classical IR theoretical approach in general and classical theoretical take on European integration have proved insufficient. Therefore, the thesis explores the specific environment of European industrial sector with the aid of the liberal economics approaches. In so doing, it establishes that liberal...

Solar thermal technology is a rapidly evolving technology that still has a smaller market share than other green technologies. Therefore, this study aims to recognize barriers and drivers for the use of solar thermal technologies in the industrial sector. A literature review summarized the existing literature problems concerning drivers and barriers for the use of solar thermal technology in the industrial sector. To establish drivers and barriers to the use of solar thermal technology in the industrial sector and to supplement the literature review, a cross-sectional analysis was carried out in this study. Case studies have been performed in India, where two companies have undergone pilot testing of solar thermal systems in their manufacturing processes, and one has an option to incorporate solar thermal systems. Purposeful sampling was used to select the companies for the interviews, while convenience sampling and the snowball sampling were used to pick interview participants, further in this research six interviews was conducted from 4 different companies in the industrial sector. The findings were presented with thematic analysis. Drivers and Barriers have been divided into themes. Namely, Drivers include futuristic technology and Barriers include high costs, infrastructure requirements, more efficient and cheaper alternatives and lack of institutional support. Futuristic technology theme explains why this technology is beneficial for industrial adoption in the Indian market. High-cost theme explains why this technology is expensive over other renewable sources. Infrastructure requirements theme explains installation barriers influencing the adoption of solar thermal systems in the industrial process. Efficient and cheaper alternatives theme explains competitors influencing the adoption of solar thermal energy in the industrial sector. Lack of institutional support theme explains government and multinational companies that are influencing the adoption of solar thermal energy in the industrial sector. Aspects covered by the theme, high costs were most frequently mentioned among the respondents, suggesting that barriers play a significant role in implementing solar thermal systems. In contrast, aspects covered by the themes lack institutional support, infrastructure requirements, and more efficient and cheaper alternatives have not been addressed in the literature. Finally, the study concluded that the adoption of solar thermal energy in the Industrial Sector faces various barriers and drivers that must be investigated before the implementation.

El presente trabajo de investigación busca indagar acerca del tratamiento tributario de las comisiones de estructuración y su impacto en la determinación del Impuesto a la Renta en las empresas del sector industrial de alimentos y bebidas de Lima Metropolitana en el 2018. A lo largo de los años, se ha generado una controversia acerca del momento en que deben reconocerse ciertos gastos e ingresos, pues tanto la Administración Tributaria como el Tribunal Fiscal emitieron diversas opiniones mediante el cuál el concepto de devengo ha sido sujeto de diversas interpretaciones para su aplicación tributaria. A partir de ello, se ha llevado a cabo el análisis de diferentes jurisprudencias que tratan sobre la deducibilidad de dichos gastos, así como las opiniones de gerentes y socios del área tributaria. El objetivo principal de nuestra investigación es determinar el impacto tributario de las comisiones de estructuración en la determinación del impuesto a la Renta en las empresas del sector industrial de bebidas y elaboración de productos de molinería de Lima Metropolitana en el 2018, específicamente, determinar el momento en el cual devenga. A partir de ello, el trabajo de investigación se desarrolló en cinco capítulos, en el Capítulo I: Marco teórico, se definieron los conceptos principales que se encuentran relacionados con la investigación. Asimismo, se brinda un panorama general respecto a la normativa contable y tributaria aplicable; luego en el Capítulo II: Plan de tesis, se desarrolló la problemática y se determinaron los objetivos e hipótesis generales y específicas; posteriormente, en el Capítulo III: Metodología de Investigación, se determinó el tipo de investigación que se llevaría a cabo, además, se determinó el universo, la población y el tamaño de la muestra a fin de aplicar un análisis cuantitativo y cualitativo. En adición a ello, en el Capítulo IV: Desarrollo de la investigación, se realizó la aplicación de los instrumentos tales como entrevistas a profundidad y encuestas; y a su vez, se desarrolló un caso práctico; por último, en el Capítulo V: Análisis de Resultados, se llevó a cabo el análisis de las respuestas que se recolectaron mediante la aplicación de los instrumentos de investigación, a partir de las cuales se brindaron las conclusiones y recomendaciones. / This research work seeks to inquire about the tax treatment of structuring commissions and their impact on the determination of Income Tax in companies of the industrial food and beverage sector of Metropolitan Lima in 2018. Over the years, there has been a controversy about when certain expenses and income should be recognized since both the Tax Administration and the Tax Court issued diverse opinions for which accruals have been subject to various interpretations for their tax application. Based on this, the analysis of different jurisprudence dealing with the deductibility of these expenses, as well as the opinions of managers and partners in the tax area, has been carried out. The main objective of our investigation is to determine the tax impact of the structuring commissions on the determination of the Income Tax in the companies of the industrial sector of beverages and production of milling products of Metropolitan Lima in 2018, specifically, determine the moment at which it accrues. From this, the research work was developed in five chapters, in Chapter I: Theoretical framework, the main concepts related to research were defined. Likewise, an overview is provided regarding the applicable accounting and tax regulations; then in Chapter II: Thesis plan, the problem was described and the general and specific objectives and hypotheses were determined subsequently, in Chapter III: Research Methodology, the type of research that would be carried out was defined, in addition, the universe, population and sample size were determined in order to apply a quantitative and qualitative analysis.In addition to this, in Chapter IV: Research development, the application of instruments such as in-depth interviews and surveys was carried out; and in turn, a case study was developed. Finally, in Chapter V: Analysis of Results, the analysis of the responses obtained through the application of the research instruments was carried out, from which the conclusions and recommendations were provided. / Tesis

No description available.

The purpose of this study was to develop an environmental reporting framework for the Tanzanian industrial sector. To achieve the purpose, the study started by developing a disclosure index, which was used to measure the current extent of environmental reporting in Tanzania. There were two phases in the process of developing the environmental disclosure index (EDI) for the Tanzanian industrial sector. The first phase involved identifying and refining the items for disclosure from the literature. In particular the studies on environmental reporting/disclosure were reviewed and the items to be included in the initial disclosure index were identified. The second phase involved the development of the final disclosure index using the Delphi inquiry method. In the Delphi inquiry, knowledgeable experts in environmental issues were consulted and asked for their opinion on the items proposed, whether the item should be retained, removed or any addition of new item. Therefore, the role of the experts was, first to confirm and validate items to be included in the EDI, and second, to assess the importance of the disclosure of each item by allocating weight to every item. The extent of environmental reporting in Tanzania was measured by using the EDI developed. The annual and environmental reports from various organisations operating in Tanzania were requested and read to determine the current extent of environmental reporting. The results indicated that the information reported by organisations operating in Tanzania mostly came from the categories ‘Organisational context’ and ‘Management performance, policies and systems. The information from ‘environmental performance’ category was left unreported. After the current extent of environmental reporting has been explored, the environmental reporting framework (ERF) was developed. The framework intended to provide guidance on environmental reporting to organisations (from the industrial sector) of any size operating in the country. In particular the framework provided the guidance on four steps to be followed when preparing environmental reports and the content to be included in the reports. After the ERF was developed, it was tested to investigate its applicability using two case studies. The results indicated that the steps to be followed when preparing environmental reports were valid and implementable. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

Till följd av redovisningens utveckling och att olika länder har olika regleringar, har det blivit problematiskt att harmonisera och standardisera redovisningsinformation världen över. För att lösa det problemet lanserade FASB och IASB nya redovisningsregleringar, där t.ex. goodwillavskrivning ersattes med nedskrivningsprövning. I och med de nya regleringarna har det uppstått en diskussion om huruvida goodwillnedskrivning ger värderelevant information till investerare. Det är det som är syftet med den här studien; finns det ett samband mellan goodwillnedskrivning och börsvärde inom industribranschen i Sverige? Således om goodwillnedskrivning används av investerare vid företagsvärdering för räkenskapsåren 2005–2017. Studien har en kvantitativ metod och en deduktiv ansats. Datamaterialet har hämtats från Retriever Business samt direkt från bolagens årsredovisningar. Datamaterialet har analyserats genom en multipel regressionsanalys. Den multipla regressionsanalysen resulterade i ett negativt signifikant samband mellan börsvärde och goodwillnedskrivning, således är goodwillnedskrivning ett värderelevant mått för investerare inom industribranschen i Sverige. / Due to accounting development and different regulations in different countries, it has become difficult to harmonise and standardise accounting information worldwide. To solve this problem FASB and IASB launched a new regulation, where goodwill amortisation was replaced with impairments. With the new regulation, a discussion has arisen as to whether goodwill impairments provide value relevant information to investors. The purpose with this study is to evaluate if there is a relation between market value and goodwill impairments within the industrial sector in Sweden. Thus, if goodwill impairments are used by investors at company valuation for the financial years of 2005-2017. This study has a quantitative method and a deductive approach. The data have been retrieved from Retriever Business and from the company’s annual reports. The data have then been analysed via a multiple regression. The multiple regression showed a negative significant relation between market value and goodwill impairment, thus goodwill impairments are value relevant information for investors within the industrial sector in Sweden

Les recherches en sciences de gestion ont proposé un ensemble de travaux centrés sur la thématique de la responsabilité sociale de l’entreprise (RSE) et celle du comportement organisationnel. Toutefois, la recherche reste timide sur l’interaction de ces deux variables. Le concept de la RSE apparaît pertinent car il interroge le fonctionnement organisationnel et le rôle de la gestion des ressources humaines (GRH). Nous avons opté pour le secteur agroalimentaire du Maroc comme terrain d’investigation. Ce dernier est considéré parmi les six secteurs émergeants appelés à jouer la locomotive économique du pays. Notre recherche est animée par la question suivante : La perception de la RSE par les cadres salariés d’entreprises peut-elle avoir des effets sur leurs attitudes et comportements en matière d’implication organisationnelle? Pour y répondre, nous nous appuyons sur la théorie de la confiance organisationnelle. Cette recherche propose de tester la solidité des propositions théoriques qui relient nos deux variables au travers de l’analyse de trente six entretiens qualitatifs. Les résultats permettent d’enrichir la compréhension de l’impact de la perception de la RSE sur les comportements et les attitudes des cadres salariés en matière d’implication organisationnelle. Le caractère exploratoire de notre recherche nous amène à choisir une méthodologie qualitative à visée compréhensive. Des entretiens semi-directifs, ont permis d’explorer les différentes perceptions des cadres salariés et les comportements d’implication organisationnelle qui en découlent. / Research in management science have proposed a series of works centered on the theme of corporate social responsibility (CSR) and the organizational behavior. However, research is still shy on the interaction of these two variables. The concept of CSR seems relevant because it questions the organizational functioning and the role of human resource management (HRM). We opted for the food industry in Morocco as a field of investigation. The latter is considered as one of six emerging sectors will play the country's economic locomotive. Our research is driven by the question: The perception of CSR by company employees frames can it affect their attitudes and behaviors of organizational commitment? To answer this, we rely on the theory of organizational trust. This research proposes to test the strength of theoretical proposals which link our two variables through analysis thirty six qualitative interviews. The results allow to enrich the understanding of the impact of the perception of CSR on the behavior and attitudes of employees frameworks for organizational commitment. The exploratory nature of our research leads us to choose a qualitative methodology to comprehensively covered. Semi-structured interviews were used to explore the different perceptions of executive employees and behaviors of organizational commitment that result.

En un país de Sudamérica, el tejido empresarial formal está conformado en un 99,6% por las MIPYME. Este segmento reúne agentes económicos que dinamizan y contribuyen al desarrollo económico del país. Parte significativa de la población y de la economía dependen de la actividad y el desempeño de este segmento debido a su reconocida capacidad para generar empleo y su participación en la producción. En efecto, las MIPYME aportaron con el 30,7% del valor agregado nacional y generaron el 89,1% del empleo en el sector privado en el 2018.1 Debido a esta situación y a la importancia de las MIPYME, es de vital importancia que se dediquen esfuerzos para fortalecer la capacidad de las mismas, a través del conocimiento que se puede impartir a sus representantes legales, gerentes(as), trabajadores(as), entre otros, con la finalidad de incrementar su productividad. Estas actividades son responsabilidad del Viceministerio de MIPYMES del Ministerio de la Productividad de este país, es así que, para cumplir los objetivos y metas planteadas, una de las principales funciones del subsector en mención es la ejecución de capacitaciones a nivel nacional a las MIPYME del sector industrial y comercio interno, en distintas materias que permitan desarrollar y mejorar su potencial. Estas actividades representan un gran esfuerzo para el VMYPE y sus dependencias internas, ya que actualmente se desarrollan de manera presencial, es así que, los especialistas de cada área deben viajar a nivel nacional para poder brindar el servicio de capacitaciones. Adicionalmente, los costos asociados a este proceso son elevados, pues deben realizarse compras de pasajes para los capacitadores, se deben otorgar viáticos para la estadía y alimentación de los encargados y finalmente, en algunos casos, se pueden precisar de alquiler de locales y demás logística necesaria para las capacitaciones. Este proyecto propone la implementación de un Sistema de Información que permita la automatización del proceso de aprendizaje en línea hacia las MIPYME del sector industrial y comercio interno, a fin de que se puedan optimizar los recursos necesarios para su ejecución. Esta plataforma será de tipo E-Learning y permitirá la generación y alojamiento de cursos y sus materiales vinculados. / In a South American country, 99.6% of the formal business fabric is made up of MSMEs. This segment brings together economic agents that energize and contribute to the economic development of the country. A significant part of the population and the economy depend on the activity and performance of this segment due to its recognized capacity to generate employment and its participation in production. Indeed, MSMEs contributed 30.7% of the national added value and generated 89.1% of employment in the private sector in 2018. Due to this situation and the importance of MSMEs, it is of vital importance that dedicate efforts to strengthen their capacity, through the knowledge that can be imparted to their legal representatives, managers, workers, among others, in order to increase their productivity. These activities are the responsibility of the Vice Ministry of MYPES of the Ministry of Productivity of this country, thus, in order to meet the objectives and goals set, one of the main functions of the subsector in question is the execution of training at the national level to the MSMEs of the industrial sector and internal trade, in different matters that allow to develop and improve their potential. These activities represent a great effort for the VMYPE and its internal dependencies, since they are currently carried out in person, therefore, specialists from each area must travel nationwide to be able to provide the training service. Additionally, the costs associated with this process are high, since ticket purchases must be made for trainers, travel expenses must be granted for the stay and meals of those in charge and finally, in some cases, rental of premises and other logistics may be required necessary for training. This project proposes the implementation of an Information System that allows the automation of the online learning process towards MSMEs in the industrial sector and internal commerce, so that the necessary resources for its execution can be optimized. This platform will be of the E-Learning type and will allow the generation and hosting of courses and their related materials. / Tesis

La capacidad que poseen los líderes en el campo de la transformación, tanto individual como colectiva, ha sido planteada por diferentes investigadores para dar a conocer la forma de lograr el confort de un trabajador. La presente investigación tiene como propósito contrastar la postura de diversos autores frente a las teorías abordadas en el área de liderazgo transformacional y la contribución de este liderazgo en el bienestar de los trabajadores del sector industrial. Esta investigación es de tipo documental, descriptiva y bibliográfica, en donde se realiza un análisis documental a través de la consulta de fuentes de información confiables de índole local, nacional e internacional. Se concluye que los factores más resaltantes, se ubican en las consideraciones individuales ejercidas por el líder, así como la motivación/inspiración que aportan la capacidad para el logro de resultados, siendo estos los mismos factores que contribuyen con el bienestar de los trabajadores. Al concluir, se evidencia que existen autores que afirman que este estilo de liderazgo causa adicción al trabajo y afecta la satisfacción laboral, es debido a donde se resalta la importancia del apoyo al desarrollo del bienestar de los trabajadores. / The ability of leaders in the field of individual and collective transformation has been proposed by different researchers to find out how the well-being of a worker can improve, which is why the present research aims to contrast the positions of the authors consulted related to the Factors of transformational leadership that contribute to the well-being of workers in the industrial sector. It is based on a documentary, descriptive and bibliographic research through different sources of information consulted and contrasted of a local, national and international nature. It is concluded that the most outstanding factors are individual considerations exercised by the leader as well as the motivation / inspiration that provides the ability to achieve results, these being the same factors that contribute to the well-being of the workers. However, some authors contrast these postulates by stating that this style of leadership causes work addiction and affecting job satisfaction, thus stressing the importance of supporting the development of workers. / Trabajo de Suficiencia Profesional