There is an increasing focus on environmental conservation worldwide, evidenced by such events as the signing of the Kyoto Protocol by developing countries, and by consumers becoming more environmentally conscious. The purpose of this study was to investigate how government could, through tax law, incentivise businesses to invest in environmental conservation. One of the major South African industries contributing to the GDP is the wine industry. South Africa, new in world wine production, is ranked among the top 10 wineproducing countries, together with countries such as Australia. The average foreign consumer is more environmentally conscious, which means that South African wineries also have to become environmentally aware to ensure that their products are competitive in the foreign markets. A negative aspect of investing in environmental conservation is that a substantial upfront capital investment is normally required, which could lead to wineries not investing unless they can see a significant benefit as a result. Given this, the purpose of this study was to determine whether or not there is an income tax benefit for wineries when investing in environmental conservation in terms of the Income Tax Act no.58 of 1962 (hereafter “the Act”). Government can, through tax law, either reward people for doing the right thing or punish them by imposing taxes for doing the wrong thing. The sections of the Act that have been identified as incentivising environmental conservation are Sections 11D, 12B, 12K, 12L, 37B and 37C, all with specific requirements before the incentives can be used. The study contains an analysis of the type of environmental conservation that wineries can carry out and considers whether those conservation activities would enable them to use the incentives stated in the Act. Some of the environmental conservation activities identified that wineries could perform include the use of solar power to minimise their energy consumption, thereby reducing their impact on the environment. Further, there are industrial codes which encourage recycling and waste management, certain aspects of which would enable a winery to use some of the sections in the Act. The incentives available in the Income Tax Acts of other wine-producing countries, such as France, Australia and the Oregon state in the USA, were also reviewed to see how the incentives in their Acts compare with those in the South African Income Tax Act. Lastly, a limited empirical study was conducted to determine the wineries’ perspective in respect of the incentives indicated in the Act and whether or not they find that the incentives encourage them to carry out further environmental conservation. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

There is an increasing focus on environmental conservation worldwide, evidenced by such events as the signing of the Kyoto Protocol by developing countries, and by consumers becoming more environmentally conscious. The purpose of this study was to investigate how government could, through tax law, incentivise businesses to invest in environmental conservation. One of the major South African industries contributing to the GDP is the wine industry. South Africa, new in world wine production, is ranked among the top 10 wineproducing countries, together with countries such as Australia. The average foreign consumer is more environmentally conscious, which means that South African wineries also have to become environmentally aware to ensure that their products are competitive in the foreign markets. A negative aspect of investing in environmental conservation is that a substantial upfront capital investment is normally required, which could lead to wineries not investing unless they can see a significant benefit as a result. Given this, the purpose of this study was to determine whether or not there is an income tax benefit for wineries when investing in environmental conservation in terms of the Income Tax Act no.58 of 1962 (hereafter “the Act”). Government can, through tax law, either reward people for doing the right thing or punish them by imposing taxes for doing the wrong thing. The sections of the Act that have been identified as incentivising environmental conservation are Sections 11D, 12B, 12K, 12L, 37B and 37C, all with specific requirements before the incentives can be used. The study contains an analysis of the type of environmental conservation that wineries can carry out and considers whether those conservation activities would enable them to use the incentives stated in the Act. Some of the environmental conservation activities identified that wineries could perform include the use of solar power to minimise their energy consumption, thereby reducing their impact on the environment. Further, there are industrial codes which encourage recycling and waste management, certain aspects of which would enable a winery to use some of the sections in the Act. The incentives available in the Income Tax Acts of other wine-producing countries, such as France, Australia and the Oregon state in the USA, were also reviewed to see how the incentives in their Acts compare with those in the South African Income Tax Act. Lastly, a limited empirical study was conducted to determine the wineries’ perspective in respect of the incentives indicated in the Act and whether or not they find that the incentives encourage them to carry out further environmental conservation. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Climate system protection from the legal point of view Climate change seems to be a defining ecological issue of the 21st century. However, unlike other global threats there are still some scientific uncertainties about the gravity of this problem and its actual consequences. On the other hand the proven fact is that the Earth climate is affected by altered atmospheric concentrations of greenhouse gases. Dozens of recent studies clearly indicate that the changes in the atmosphere are a result of human activities and that an immediate action is needed to reduce greenhouse gas emissions and avoid reaching more harmful levels. If nothing is happened, climate change would lead to a rise in global average temperature together with other associated impacts such as melting glaciers, rising sea-levels or more frequent appearence of extreme weather events. The climate change issue is being addressed both at international and national level. There is a need to take a coordinated action of all states worldwide with respect to their development capabilities and historic responsibilities. International negotiations in last couple of years have shown that it will be very difficult to achieve an agreement between countries with different intrests. The aim of this diploma thesis is to summarize a development of the...

Master of Science / Department of Psychology / Kimberly Kirkpatrick / Several studies have examined timing and impulsive choice behavior in spontaneously hypertensive rats (SHR) as a possible pre-clinical model for Attention Deficit Hyperactivity Disorder (ADHD). However, the strain has not been specifically selected for the traits of ADHD and as a result their appropriateness as a model has been questioned. This study investigated whether SHR would exhibit timing deficits, poor reward processing and impulsive behavior in comparison to the Wistar Kyoto (WKY) control strain in a discrete-trial choice task. In addition, as a first approach to find another potential animal model of ADHD, we evaluated a strain that has shown high levels of impulsivity, the Lewis (LEW) rats and compared them with the Wistar (WIS) rats. In the first phase of the experiment, rats could chose a lever associated with a Smaller-sooner (SS) reward of 1 pellet delivered after 10 s and a Larger-later (LL) reward of 2 pellets delivered after 30 s. Subsequently, the rats were exposed to different phases, where the reward on the LL choice was increased to 3 and 4 pellets and where the delay to the SS choice was increased to 15 and 20 s. The SHR and WKY strains did not differ in their timing or choice behavior. In comparison to WIS, LEW showed timing deficits in both manipulations and deficits in choice behavior in the delay manipulation, indicating deficits in time processing. Individual differences among the rat within a strain accounted a significant proportion of the total variance and contributed more variance than the strain of the rat. These results indicate that the SHR and LEW strains are not sufficiently homogeneous with respect to impulsive choice behavior to be considered as viable models for impulse control disorders such as ADHD.

Made available in DSpace on 2016-08-10T10:46:33Z (GMT). No. of bitstreams: 1 MARCIO RODRIGO DELFIM.pdf: 565121 bytes, checksum: ef39b6c02fd87348157273ebd9b54c07 (MD5) Previous issue date: 2011-08-12 / Throughout this thesis the author examines the issue of global warming and argues that the agricultural activity, the way they are being developed, is responsible for a major escalation, due to high rates of emission of greenhouse gases resulting from forest fires, usually performed in order to increase the area used for agriculture or livestock, as well as enteric fermentation in cattle and the decomposition of animal wastes. To alleviate this problem is vital that farmers start to build on this economic activity with emphasis on environmental protection, because only through the balance between economic growth and social development and environmental protection is that if you speak of sustainable development. In order to encourage this new approach (paradigm shift), the Kyoto Protocol and the National Policy on Climate Change play a fundamental role, since, if farmers solve their properties deploy the Clean Development Mechanism under the Protocol, what can be done through afforestation and / or reforestation of devastated areas and projects for limiting emissions of methane, and contribute significantly to reducing the emission of greenhouse gases, farmers will still receive so through the sale of carbon credits. As the state of Goias occupies a prominent place in national ranking, with respect to agricultural and livestock production, there are many entrepreneurial opportunities available to ranchers Goias. / Ao longo da presente dissertação o autor analisa a questão do aquecimento global e procura demonstrar que a atividade agropecuária, da forma como vem sendo desenvolvida, é uma das grandes responsáveis pelo agravamento da situação, em virtude das altas taxas de emissão de gases de efeito estufa decorrentes dos incêndios florestais e das queimadas, geralmente realizados com o intuito de aumentar as áreas destinadas à agricultura ou à pecuária, bem como da fermentação entérica dos bovinos e da decomposição dos dejetos animais. Para amenizar esse problema é imprescindível que os produtores rurais passem a desenvolver a referida atividade econômica dando ênfase à proteção ao meio ambiente, pois somente através do equilíbrio entre crescimento econômico-social e proteção ambiental é que se poderá falar em desenvolvimento sustentável. Como forma de estimular essa nova postura (mudança de paradigma), o Protocolo de Quioto e a Política Nacional de Mudanças Climáticas desempenham papel fundamental, uma vez que, se os produtores rurais resolverem implantar em suas propriedades o Mecanismo de Desenvolvimento Limpo previsto no referido Protocolo, o que pode ser feito através de projetos de florestamento e/ou reflorestamento de áreas devastadas e projetos de limitação da emissão de metano, além de contribuir, significativamente, com a redução da emissão dos gases de efeito estufa, os produtores rurais ainda receberão por isso, através da venda de créditos de carbono. Como o estado de Goiás ocupa lugar de destaque no ranking brasileiro, no que tange à produção agrícola e pecuária, são muitas as oportunidades empresarias colocadas à disposição dos agropecuaristas goianos.

Made available in DSpace on 2016-08-10T10:47:59Z (GMT). No. of bitstreams: 1 JAQUELINE J SILVA OLIVEIRA.pdf: 13707963 bytes, checksum: bd45c58469f57bbb136769b65def47a7 (MD5) Previous issue date: 2010-04-16 / The environmental problem is characterized essentially by a frenetic search to change the current economic model to a new stage of capitalism, called Natural Capitalism. This presents four principles as indispensable ways of maintaining the Earth and its species, without the naïve vision of non-development, limits to growth and the don quixotic cries to save the Earth from the obvious high global temperatures which provoke climate change. These changes are caused by polluting activities, especially those which increase the greenhouse effect, and by the lack of energetic measures to preserve the environment. A less romantic view of the proposals of Natural Capitalism will be discussed in this study which could lead to the reappropriation of nature, through the sustainable development discourse, which has attracted international agreements to guarantee sustainability (highlighting the Quioto Protocol and CON 15 in Copenhagen). This dissertation, for reasons which will become apparent, focuses on the question of environmental sustainability, based on the tripod (Triple Bottom Line) including economic, social and environmental dimensions. A significant issue that must be observed is the fact that in order to effectively guarantee a permanent adaptation of the new model of development being proposed, it is not sufficient that business leaders assimilate the concept of sustainability and produce without degrading the environment. Consumer awareness must be heightened in order to move towards an ethical market. It is up the consumer to get to know the economic, environmental and social impact of products which s/he rewards by purchase. The identification of products coming from politically correct companies will be carried out through stamps or certification, especially the green stamp, from the Forest Stewardship Council (FSC). It aims to justify the guarantee and differentiation which the FSC offers to the investor, in this case, though the plantation Teak on Brazilian land, as compared to different kinds of forest certification around the world and in Brazil. / A presente dissertação objetiva, valendo-se de subsídios multidisciplinares, analisar e demonstrar a importância do Padrão de Certificação do FSC (Forest Stewardship Council) para o manejo de plantações de teca no Brasil, bem como confrontar as questões teóricojurídicas controvertidas que deverão alcançar o âmbito diferenciado deste programa de certificação florestal, comparado aos demais sistemas existentes. O trabalho orienta-se através dos métodos hipotético-dedutivo e comparativo, apropriados ao objeto de estudo, para sanar as questões levantadas e de técnicas de investigação seguras, notadamente histórica e a monográfica. Para tanto, fez-se uso de referenciais teóricos obtidos pelas pesquisas bibliográficas e em websites, dos esquemas de certificação florestal. No transcorrer do desenvolvimento deste trabalho, destaca-se a problemática ambiental, que se caracteriza, primordialmente, pela frenética busca de mudança do modelo econômico atual para uma nova era do capitalismo: o Capitalismo Natural (Natural Capitalism). Este apresenta quatro princípios como via imprescindível na manutenção do globo e suas espécies, sem a ingênua visão (do não-desenvolvimento e dos limites ao crescimento), ofuscada pela ideologia salvacionista do planeta em relação às evidentes elevações da temperatura média global, que ocasionaram alteração climática, provocada pelas atividades poluidoras, sobretudo, as que aumentaram o efeito estufa, somadas à falta de medidas enérgicas, com o propósito de preservação ambiental. A óptica menos romântica da proposta fundamentada nos quatro princípios do capitalismo natural, que serão citados ao longo deste estudo, desemboca na reapropriação da natureza, através do discurso de desenvolvimento sustentável, em que as dificuldades em resguardar o planeta atraíram acordos internacionais (destacando o Protocolo de Quioto e a Convenção 15, em Copenhague), para garantir a sustentabilidade. A abordagem deste tema, por razões que se tornarão evidentes, está voltada para a questão ambiental, no conceito de sustentabilidade, fundamentado no tripé (Triple Bottom Line) que abrange o econômico, o social e o ambiental. Um ponto importante a ser observado consiste no fato de que a garantia de uma efetiva adaptação ao novo modelo de desenvolvimento proposto não se encontra apenas no processo de as lideranças empresariais assimilarem o conceito de sustentabilidade e produzirem sem degradar o meio ambiente, mas, especialmente, na conscientização do consumidor, o qual norteará um mercado ético. Cabe a ele saber qual é o impacto econômico, ambiental e social, que geram os produtos que premia com a sua compra. A identificação dos produtos de empresas politicamente corretas será feita através de selos ou certificações, no caso específico, do selo verde - FSC (Forest Stewardship Council), almejado pelos empreendedores madeireiros, em particular, os de plantio da tectona grandis no Brasil.

A discussão em torno da degradação ambiental tem origem nos debates iniciados na década de 70. A presente dissertação se insere no escopo da crítica ecológica desenvolvida a partir da teoria do capital monopolista e de seus desdobramentos contemporâneos, ao incorporar as contribuições feitas por François Chesnais et all sobre a dominância financeira. O objetivo dessa dissertação é oferecer os paralelos existentes entre as politicas internacionais sobre o meio ambiente e a trajetória percorrida pela economia internacional ao longo dos últimos 30 anos. O contexto histórico no qual o tema se origina é o processo de endividamento dos países do Terceiro Mundo, e a implementação dos Programas de Ajuste Estruturais, a partir da década de 1980. A dissertação busca apresentar as permanências e as rupturas existentes entre os mecanismos de ajuste e as políticas internacionais voltadas ao meio ambiente, incluindo a ratificação do Protocolo de Quioto, processos desenvolvidos sob a mediação neoliberal. / The discussion of environmental degradation originates in debates started in the 70s. This thesis falls within the scope of the ecological critique developed from the theory of monopoly capital and its contemporary developments, to incorporate the contributions made by François Chesnais et all on the financial dominance. The objective of this dissertation is to provide the parallels between the international policies on the environment and the trajectory by the international economy over the last 30 years. The historical context in which the issue arises is the process of indebtedness of Third World countries, and the implementation of the Structural Adjustment Programs from the 1980s. The dissertation aims to show the continuities and ruptures between the adjustment mechanisms and international policies related to the environment , including the ratification of the Kyoto Protocol, developed under the mediation processes neoliberal.

Esta dissertação trata da história e características do Protocolo de Kyoto (PK), seguido do estudo do valor, das perspectivas e da efetividade do Mecanismo de Desenvolvimento Limpo (MDL), definido pelo Artigo 12 daquele Protocolo à Convenção Quadro das Nações Unidas sobre Mudança do Clima (CQNUMC). Nesse propósito, foram desenvolvidas análises conceituais das pretensões, possibilidades, valor e mesmo das equivocações do MDL. A grande importância desse instrumento acaba demonstrada que não é o seu objetivo primeiro, de auxilio nos compromissos dos países desenvolvidos (PDs), mas sim as diversas vantagens que promove para os países em desenvolvimento (PEDs). Esse instrumento de flexibilização, que foi concebido para auxiliar o cumprimento das obrigações (redução das emissões de CO2) dos países desenvolvidos (PDs) no Protocolo, pode ir muito além, com projetos de desenvolvimento sustentável (social, econômico, étnico, cultural, técnico e ambientalmente) adequados e favorável aos PEDs. Seus projetos podem e deve travar um bom combate à pobreza, o que garante também um avanço correto na perseguição do controle das causas e efeitos das mudanças climáticas. O MDL permeia todas essas questões e constitui o instrumento já presente e de conscientização, para trazer a necessária capacidade financeira e tecnológica do Norte ao encontro do Sul para que todas essas pretensões possam ocorrer. / This paper deals with the history and characteristics of the Kyotos Protocol (KP), followed by the values study about the prospects and effectiveness of the Clean Development Mechanism (CDM), as defined by the 12th Article of the Protocol to the United Nations Framework Convention on Climate Change (UNFCCC). In this purpose, conceptual analyses were developed about the objectives, possibilities, values and even mistakes of the CDM. The great importance of this instrument had been demonstrated that it is not its first objective to help the commitments of the developed countries, but the many advantages that promotes to the developing countries. This instrument of facility, which was conceived to assist the fulfillment of the obligations (reducing CO2 emissions) of developed countries in the Protocol, can go far beyond, with sustainable development projects (social, economic, ethnic, cultural, technical and environmentally) appropriated and favorable to developing countries. Their projects can and should fight against poverty, which also ensures a correct advance in pursuit of the causes and effects control of the climatic changes. The CDM permeates all these issues and is the instrument already present and of awareness, to bring the necessary financial and technological capacity from the North to the South, allowing these claims occur.

日本京都學派的西谷啟治曾表示，對他而言其哲學的根本課題就是「通過虛無主義的虛無主義之超克」。然而，「虛無主義」一詞並非單純只表示某種失去生命中最重要的價值時所產生的「虛無感」；在哲學上它還指向在特定時期，即產生於19世紀歐洲地區的精神危機，以及試圖解答此危機的各種哲學思想。但更重要的問題是：既然虛無主義是歐洲所產生的思想產物，為何會成為身為日本人的西谷啟治的哲學起點？虛無主義與西谷啟治的思想彼此之間的關係是什麼？ 若從外在的動機而論，雖然歐洲虛無主義並非產生於東亞，然而對西谷啟治而言，在日本明治維新之後，盲目追求西化的結果，導致自身的精神與文化的傳統被忽視，逐漸地失去生命力。同時對於西化的嚮往也反過來導致了自我厭惡。如何在這西化的潮流中，回顧自身的傳統，找到自身的定位，同時得到內在的安心，從而迎向未來，就成了西谷對歐洲虛無主義的關注動機。此外，西谷啟治選擇了禪佛教作為他的解答：從禪佛教的立場，重新檢視歐洲虛無主義產生的原因，並且對西方的種種哲學思想提出批判。