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The effect of physical, chemical and mineralogical properties on reducibility of iron containing raw materials were studied with the use of two pellets, one sinter and one lump iron ore sample provided by Erdemir integrated iron and steel works. Although Erdemir lump iron ore contained hematite, it was found to be less reducible than Erdemir sinter since porous structures are easier to reduce and in general sinters have a higher porosity as compared to lump ores. Experimental findings indicated that Erdemir pellet with a code B had the highest reducibility. On the other hand, the results of Erdemir samples were compared with those results obtained from the projects carried out in the Metallurgical and Materials Engineering Department of METU in 1980&rsquo / s. In mentioned projects, samples of various lump iron ores and a concentrate, pellet and sinter from Turkish sources and imported lump iron ores of CVRD from Brazil and ISCOR from the Republic of South Africa were tested. Within the context of this thesis, a mathematical model that would fit to the reduction kinetics was studied and the porous solid model was found to be the best for Erdemir samples.

En droit civil, le forfait est défini comme un prix déterminé par avance. Plutôt succincte, cette définition omet le caractère logiquement exceptionnel du recours au forfait. Celui-ci ne va en effet pas de soi, spécialement dans un contrat d'entreprise, où le prix ne constitue pas un élément essentiel à la formation du contrat. En choisissant ce mode de détermination de l'obligation monétaire, les parties anticipent pour se préserver d'un risque, tout en acceptant un autre risque, celui qui découle de cette anticipation. Réduire pour autant le forfait à un prix est inexact et insatisfaisant, ce que des exemples tirés du droit de la vente et du droit du travail illustrent. La définition de la contrepartie offre alors un critère de qualification complémentaire. La diversité des contrats forfaitaires conduit in fine à la reconnaissance d'une qualification générique et d'une catégorie contractuelle transversale. Celte nouvelle catégorie se distingue d'un point de vue structurel (création d'un aléa de prix, ne rendant pas ipso jure le contrat aléatoire) et d'un point de vue fonctionnel (dualité de fonctions: garantie et spéculation). En l'état du droit positif, les contrats à forfait n'offrent pas de régime unifié. Tantôt l'aléa est suivi d'effets, tantôt il est privé de toute portée. L'existence d'une prérogative unilatérale tend en outre à mettre à mal la nature aléatoire du contrat. C'est au regard de ce constat et de la qualification générique retenue qu'un régime peut être proposé, regroupant des règles communes à tout type de contrat forfaitaire. L'accent est notamment mis sur la formation de l'échange et sur l'introduction du forfait dans les contrats de consommation. / In civil law, the lump sum is defined as a price determined in advance. Rather succinct, this definition omits mentioning the exceptional nature - in logical terms - of resorting to such a sum. This, indeed, is not self-evident, especially when you study a work contract, where the price is not an essential element in its formation. By using this method to set the monetary obligation, the parties anticipate in order to protect themselves from a risk, while accepting another one, which follows from that anticipation. Yet, reducing the lump sum to a price is inaccurate and inadequate - what examples from sales law and labor Law illustrate. The definition of the consideration then provides an additional criterion ta a legal definition. The variety of lump-sum contracts ultimately leads to the recognition of a generic legal definition and a cross contractual category. This new category is distinguished from a structural viewpoint (creation of a hazard by the fixed price, that does not ipso jure make the contract aleatory) and from a functional viewpoint (dual function: insurance coverage and speculation).ln the slate of positive law, lump-sum contracts offer no unified system. Sometimes randomness is acted on, sometimes he is deprived of all impact. The existence of a unilateral prerogative also tends to undermine the aleatory nature of the contract. It is in light of this and of the generic classification adopted that a system can be proposed, grouping common rules to all types of lump-sum contract. The formation of the contract and the introduction of the lump-sum in consumer contracts has been particularly emphasized.

The diploma thesis deals with the impact of a possible introduction of the employee cost lump sum and of cancelling the tax exemption of some tax fringe benefits on the tax liability of the employee. In the first part the fringe benefits taxation system is described, in the second part the fringe benefits taxation system in some OECD countries is described; the third final part shows calculations of the rate of the employee cost lump sum and the analyses of the impact of the modified tax legislation on the tax liability of the model tax payers.

Around 50 million tones hematite iron ores with high iron content at a grade of 68% were found in Muko area of Uganda. Currently, the iron and steel making industry in the country has not yet developed to meet the demand to process the natural ores. Based on the analysis of its composition and mechanical properties, I infer that the natural iron lump ores can charge directly into reduction furnace without any prior treatment, so that the cost of whole process without additional enrichment and sintering will be reduced quite much. Also direct reduction iron (DRI) process use natural gases instead of coals which can greatly reduce the environmental pollution and lower the processes cost. If the raw materials that fit for requirements of majority plants, the seller´s market can get greater control over prices, terms due to the easy and cheap processing. All lump ores were from Butare area which is one occurrence of Muko and named sample A in this work. This research aims to use the lowest cost method to reduce Butare area iron ores and find out the optimum parameters on reduction reactions of Butare iron lump ores, such as flow rate, temperature, size of samples. Base on experiments with different designed parameters, Butare iron lump ores successfully reduced by DR furnace and microstructure was found to be an important parameter that strongly influent reduction degree of Butare iron lump ores.

Many claim that, with regard to transportation infrastructure, only partnerships between public and private entities, which draw on the strengths of both, can achieve the goals of enhancing operational efficiency, increasing service delivery, improving asset maintenance, and stretching scarce federal, state, and local tax dollars. While some completed public-private partnership (P3) agreements on existing toll roads in the United States have seen a measure of success, others have raised critical questions pertaining to the true costs and benefits associated with these agreements for all stakeholders. Of particular concern is an apparent reliance on monetary calculations alone to determine toll road lump sum value. This primary focus on monetary considerations appears to neglect a number of non-monetary variables associated with potential costs and benefits. Four distinct groups of variables to consider in the decision process are presented in the dissertation: Monetary, Monetizable, Quantitative, and Qualitative. The last two groups represent variables of a non-monetary nature, which can reflect the much larger stewardship role that government plays in our society. The objectives of this research are twofold: to formulate a conceptual framework for a decision support system (DSS); and to propose an approach, including a set of analytical methods, that assesses the costs, benefits and other impacts associated with alternative P3 strategies. The primary user of the conceptual framework is identified as the public sector decision maker who has been asked to make recommendations regarding different strategies of toll road operation. Two analytical methods are presented. The first uses cash flow diagrams to calculate the net present value (NPV) for each of three core P3 strategies. The second, weighs the relative importance of quantitative and qualitative (non-monetizable) variables. When used as part of a sevenstep process, these two analytical methods help create a decision support system framework that provides stakeholders with a more complete analysis of the costs and benefits associated with the P3 toll road decision process.

Submitted by Felipe Mosca (felipemosca@gmail.com) on 2017-09-21T03:28:51Z No. of bitstreams: 1 FelipeMoscaDissertacao.pdf: 1453772 bytes, checksum: df20ad2af6a37ee6726172ffffb00165 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-09-21T18:06:47Z (GMT) No. of bitstreams: 1 FelipeMoscaDissertacao.pdf: 1453772 bytes, checksum: df20ad2af6a37ee6726172ffffb00165 (MD5) / Made available in DSpace on 2017-09-22T13:02:19Z (GMT). No. of bitstreams: 1 FelipeMoscaDissertacao.pdf: 1453772 bytes, checksum: df20ad2af6a37ee6726172ffffb00165 (MD5) Previous issue date: 2017-08-29 / The housing and credit sector in Brazil distinguishes from advanced economies in many ways. A specific one is the social transfer created by the government to offer housing subsidies to lower income families. However, the current general equilibrium stochastic models created for the local economy still have to advance in order to evaluate what impacts this kind of policies can cause in a financial friction environment with different fiscal rules. We propose and estimate a model for Brazil, based on Gerali et al. (2010), with a subsidized housing sector that receives resources from two fiscal policy rules: distortionary taxation (over consumption, labor and capital income) and lump-sum taxation . The results shows that: (i) over distortionary rules, a positive policy rate shock produces a lower government budget and affects negatively restricted families’ housing demand, decreasing collateral value. (ii) a positive technology shock increases patient families’ housing demand. Over distortionary taxation, the increase of consumption and income tax smooth this effect. (iii) a nonanticipated subsidy shock produces less welfare for the families and increases inflation, output and consumption. However, the high policy and bank rates produces a recession cycle and reduces the housing demand. / O setor de habitação e crédito no Brasil se distingue dos países desenvolvidos em diversos aspectos. Um deles é a existência de transferências sociais criadas pelo governo para oferecer subsídios no setor de habitação às classes mais baixas. No entanto, os modelos estocásticos de equilíbrio geral (DSGE) existentes na economia local precisam avançar na avaliação do impacto que essas políticas podem causar em um ambiente de fricção financeira com diferentes formas de tributação. Nós propomos e estimamos um modelo baseado em Gerali et al. (2010) para o Brasil com transferências para habitação subsidiada que são financiadas por duas regras fiscais distintas: tributo distorcivo (consumo, renda do trabalho e capital) e tributo lump-sum. Os resultados apontam que: (i) no modelo distorcivo, a combinação de aumento das taxas de juros e de empréstimos e a diminuição na receita do governo faz com que as famílias restritas demandem menos housing, depreciando o colateral. (ii) a aceleração da economia causada por um aumento de produtividade eleva a demanda por housing das famílias pacientes. Esse efeito é suavizado no modelo com tributação distorciva devido ao aumento da receita tributária que financia as famílias restritas. (iii) um aumento não antecipado de transferência para subsidio habitacional gera perda de bem-estar das famílias, inflação e aumento do produto e consumo. No entanto, o aumento das taxas de juros e bancárias produz um ciclo recessivo e reduz a demanda por housing.

The construction contract is a document which governs the business relationship of Contractor and Employer for the duration of a construction project. However, the selection of the contract type for the project tends to be performed too shallowly. The present thesis aims to analyse how the contract type is chosen among the three paradigmatic contracts considered here: lump-sum contracts, target-cost contracts and cost-plus contracts. The basis of the study is a case study performed on Project X, a large mine construction project in Western Europe. The relevant literature to the subject was reviewed, mainly the principal-agent theory, literature on risk allocation and on contract selection. After identifying several factors which may influence the contract selection in the literature and in a preliminary interview, a survey was conducted to assess their relative influence in general and in particular for the Project X. The survey was responded by a small sample of highly qualified and experienced managers. and was complemented with in-depth interviews with the majority of them. Some research on the project and on contract documents of the NEC standard contract was also performed in order to provide a context of the characteristics of Project X. The findings of the three sources made it possible to confirm the influence on the selection of the contract type of many of the factors proposed. It was possible to shortlist a small number of factors which influenced the most the selection of the contract type for Project X. These were the preferred risk allocation by the parties, the ability to adapt the contract to scope changes, the knowledge of each contract type by the contracting parties, the improvement of the project delivery by the contract type and the aim to enhance cooperation between the parties. Factors not present in previous research were also discovered, such as the different financial costs of the contract types and the requirement of financial information by the funders of the parties. The very different opinions of the respondents to the survey and interviews regarding the selection of the contract type confirm that the parties should consider in more detail that complex process, because by now the parties are not really sure why they are choosing a certain contract type. Further research should be performed in the future to analyse the factors which influenced the contract type selection in other projects. The projects could also be analysed during their whole duration. Other contract types or variants of the three contract types studied in this thesis could also be added to the analysis.

The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...