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The Master thesis deals with the analysis of tax havens, their origin and operating mechanisms. The thesis will elaborately describe individual entities advantaged in terms of taxes and specific ways of using offshore and onshore centers in order to achieve tax optimization, ownership anonymity, property protection or any other partial goal. The first part is theoretical and some basic terms related to this topic are defined in it. In the second part, the practical use of tax havens is discussed. In the first chapter, I described four selected jurisdictions in detail, and in the second and third chapters, I specifically illustrated how a company founded in an appropriately chosen tax haven can be utilized in achieving a predetermined goal.

Ageing mechanical, civil, aerospace, marine and offshore structures require continuous and accurate assessment on their integrity to avoid potentially hazardous failures. To further facilitate this crucial demand, a new technical terminology, generally referred to as structural health monitoring (SHM) has been coined in three past decades. SHM involves deployment of a sensory network on such structures in order to gather useful data, such that processing and interpreting the data through specific algorithms would enable one to detect defects and anomalies within the structures. This dissertation presents the results of a series of efforts expended towards the refinement and enhancement of a vibration-based SHM technique, which was originated within our research group. In the adopted damage detection scheme, vibration data are gathered from structures via piezoelectric sensors. Data are processed by a robust signal processing approach, known as the empirical mode decomposition (EMD) in order to establish energy-based damage indices (EMD_EDIs). Interpretation of the damage indices enables detection of onset, location and advancement of defects within structures. A series of adjustments and modifications were devised and implemented to the application of the originally developed methodology, such that, besides increasing the methodology’s robustness and accuracy, they also facilitate a remote vibration-based SHM targeting onshore and offshore pipelines. The integrity of the method in detection of bolt-loosening in a bolted flange joint of a full-scale pipeline was verified through numerical simulations and experimental investigations. The source of a significant inconsistency reported in the previous trials was identified and resolved. Also, for the first time, the remote application of the technique was facilitated by incorporating an advanced wireless data acquisition system. Moreover, the application of the methodology was extended to detection of cracks in girth-welds of offshore pipelines. In this regard, a comprehensive discussion is first provided, which identifies the role of parameters that influence the accuracy of numerical modeling of the dynamic response of submerged structures. The experimental and numerical investigation following the aforementioned modeling efforts presents encouraging results in detection of an advancing notch in the girth-weld of a submerged pipe. The use of a piezoelectric-based excitation technique, incorporated for the first time in the application of the methodology would evidence the enhanced practicality and robustness of the approach. The study concludes with a successful detection of a real-life sharp propagating crack in a beam due to cyclic loadings.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-04-03T19:34:52Z No. of bitstreams: 1 JorgeDanielAraujoPinto_DISSERT.pdf: 1965745 bytes, checksum: da77cc7076c930ebac745545d6c2e625 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-04-04T23:11:26Z (GMT) No. of bitstreams: 1 JorgeDanielAraujoPinto_DISSERT.pdf: 1965745 bytes, checksum: da77cc7076c930ebac745545d6c2e625 (MD5) / Made available in DSpace on 2017-04-04T23:11:27Z (GMT). No. of bitstreams: 1 JorgeDanielAraujoPinto_DISSERT.pdf: 1965745 bytes, checksum: da77cc7076c930ebac745545d6c2e625 (MD5) Previous issue date: 2016-02-12 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / Misturas secas para cimenta??o de po?os de petr?leo t?m gerado bastante interesse pelo simples fato de colaborar com as opera??es de cimenta??o, j? que ? adicionado somente ?gua na mistura para obten??o da pasta de cimento. Com o intuito de verificar se as propriedades da mistura seca atendem de forma efetiva as necessidades as quais s?o requeridas em campo, esse trabalho tem como objetivo formular misturas ciment?cias secas e avaliar o comportamento da mistura quando submetidas a diferentes tempos de vibra??o, sendo essa aplica??o voltada para po?os de petr?leo onshore. Para isso foi projetada uma coluna em formato cil?ndrico com canos de PVC ? qual a mistura seca foi acondicionada, sendo posteriormente vibrada em tempos de 30, 60 e 120 minutos. Em seguida a coluna foi dividida em 3 se??es, e submetida aos testes API ( American Petrolleum Institute) como reologia, perda de filtrado, tempo de espessamento, balan?a de lama e resist?ncia ? compress?o pelo m?todo ultra-s?nico (UCA) para constatar se houve diferen?a nas propriedades da pasta cimentante ap?s vibra??o. Foram formuladas pastas que atendessem as profundidades de 400, 800 e 1200 metros para po?os onshore. Os resultados demonstraram que a mistura seca teve uma reprodutibilidade satisfat?ria, visto que n?o houve migra??o significativa de aditivos entre as se??es da coluna ap?s vibra??o. Essa poss?vel migra??o foi medida atrav?s dos testes API que comprovaram semelhan?as de propriedades entre a pasta otimizada e as provenientes da coluna. Os resultados da an?lise granulom?trica tamb?m refor?am o exposto acima, j? que todos os componentes introduzidos na mistura seca apresentaram valores m?dios de tamanho de part?cula entre duas e onze vezes maior que o cimento. Fator este que colaborou para obten??o de uma mistura homog?nea ap?s vibra??o, pois o maior tamanho de part?cula dificultou uma poss?vel migra??o de aditivos para se??es inferiores da coluna sob vibra??o. / Dry mixtures for oil wells cementing have generated enough interest by the mere fact of collaborating with the cementing operations, once it is only added water in the mixture for obtain the cement slurry. With the intention of verify if the dry mixture properties attend in an effective way the needs which are required in the field, this work aims to formulate dry cementitious mixtures and evaluate the behavior of the mixture when subjected to different times of vibration, and this application focused on onshore oil wells. For this it was designed a column in a cylindrical shape with PVC pipes which the dry mixture was packed, subsequently being vibrated at times of 30, 60 and 120 minutes. Then the column was divided in three sections, and subjected to API test (American Petrolleum Institute) as rheology, loss of filtrate, thickening time, mud balance and compressive strength by ultrasonic method (UCA) to see if there was a difference in the properties of the cementitious slurry after vibration. Slurries were formulated to attend the depths of 400, 800 and 1200 meters for onshore wells. The results demonstrated that the dry mixture had a satisfactory reproducibility, once that didn?t have significant migration of additives to the sections of the column after vibration. This possible migration was measured by the API tests which proved similarities of properties between the optimized slurry and from the column. The results of the granulometric analysis also reinforce the exposed above, since all the components introduced into the dry mixture showed averages values of particle size between two and eleven times greater than the cement. This factor contributed to obtain a homogeneous mixture after vibration, because the larger particle size difficulted a possible migration of additives to lower sections of the column under vibration.

Made available in DSpace on 2014-12-17T14:07:03Z (GMT). No. of bitstreams: 1 PriscilaSG_DISSERT.pdf: 2914308 bytes, checksum: 264d0eaf11deaccd2e57b10185cf49cb (MD5) Previous issue date: 2012-07-25 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Grautes are dry mixes with hydraulic characteristics widely used in construction. This material comprises cement, mineral additives and dosed in accordance with the desired properties. The use of grautes in cementing oil wells potentially increases the precision in the composition of the mixture, since it is requires only the addition of the mixing water before its pumping. Such benefit may be availed in cementing wells since the formulations grautes meet the temperature and pressure characteristics typical of wells. The objective of this study is to evaluate the effect of adding different percentages of industrial minerals properties of light grautes for onshore oil wells. For the formulation of the employees were grautes light industrial minerals and waste minerals abundant in the Northeast, in addiction to Portland cement and chemical additives Special class. Grautes were formulated with densities between 1.55 g/cm3 (13.0 lb/gal) and 1.68 g/cm3 (14 lb/gal). Tests results showed that grautes with higher density in the range studied meet the specifications for cementation of shallow wells onshore. The compositions lighter can also be adjusted for applying the material in the cementation of oil wells / Grautes s?o misturas secas com caracter?sticas hidr?ulicas amplamente empregadas na constru??o civil. Este material ? constitu?do por cimento, minerais e aditivos dosados de acordo com as propriedades desejadas. A utiliza??o de grautes na cimenta??o de po?os de petr?leo potencialmente incrementa a precis?o na composi??o da mistura, uma vez que ? necess?ria apenas a adi??o da ?gua de mistura antes de seu bombeio. Tal benef?cio pode ser aproveitado na cimenta??o de po?os desde que as formula??es de grautes atendam ?s caracter?sticas de temperatura e press?o t?picas dos po?os. O objetivo deste trabalho ? avaliar o efeito da adi??o de diferentes percentuais de minerais industriais nas propriedades de grautes leves para po?os de petr?leo onshore. Para a formula??o dos grautes foram empregados minerais industriais leves e res?duos minerais abundantes na regi?o Nordeste, al?m de cimento Portland classe Especial e aditivos qu?micos. Foram formulados grautes com densidades entre 1,55 g/cm3 (13,0 lb/gal) e 1,68 g/cm3 (14,0 lb/gal). Foram realizados ensaios de compacidade, reologia e controle de filtrado. Os resultados mostraram que os grautes que apresentam maior densidade na faixa estudada atendem ?s especifica??es para cimenta??o de po?os rasos onshore. As composi??es mais leves podem, tamb?m, ser ajustadas para a aplica??o do material na cimenta??o de po?os de petr?leo

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / A energia elÃtrica à considerada um insumo indispensÃvel para o desenvolvimento econÃmico do PaÃs. O estado do Cearà possui um grande potencial eÃlico onshore, que vem sendo explorado, pelos baixos custos de investimento e as amplas linhas de financiamento, e um potencial offshore ainda maior, principalmente na foz do rio AcaraÃ, que pode levar o Estado a se consolidar na busca pelas energias sustentÃveis. O objetivo do estudo foi avaliar a viabilidade financeira de implantaÃÃo de um parque eÃlico no estado do CearÃ, e os impactos socioambientais, para tanto foram feitas anÃlises baseadas em variaÃÃes de fluxos de caixa, e utilizado o mÃtodo Ad Hoc, para as anÃlises ambientais e sociais. AlÃm dos parques eÃlicos serem importantes em geraÃÃo de emprego e renda, a anÃlise financeira mostrou que, a modalidade onshore, alÃm de mais barata, possui viabilidade financeira caso metade do capital investido seja financiado, jà o modelo offshore, apesar de possuir um maior potencial, do ponto de vista de geraÃÃo, possui uma baixa taxa interna de retorno, o que pode afastar investimentos para este tipo de parque. / Electricity is considered an essential input for economic development of the country. The state of Cearà has a large onshore wind potential, which is being exploited by low investment costs and the broad lines of credit, and a potential further offshore, mainly in the mouth of the river AcaraÃ, which can lead the state to consolidate in the search for sustainable energy. The aim of this study was to evaluate the economic feasibility of implementing a wind farm in the state of Ceara, and socio-environmental impacts, for this analyzes based on changes in cash flows, and Ad Hoc method for the analysis environmental and social impacts were used. In addition to the wind farms are important in generating employment and income, financial analysis showed that the modality onshore, and cheaper, has financial viability if half the capital invested is financed, as the offshore model, despite having a higher potential , from the viewpoint of generating, has a low rate of return, which can remove investment for this type of wind farm.

The master´s diploma thesis Tax Havens and Their Utilization deals with the respective problematic of tax havens and characteristics of chosen companies with their advantages. The first part of the work characterizes crucial notions and tax havens. The second part depicts chosen tax havens. The next part of the diploma thesis focuses on an example of taxation of a company with the following recommendation for a choice of a convenient tax haven for establishing a company.

In Deutschland sind Windkraftanlagen ab einer Höhe von 50 m genehmigungspflichtig, was regelmäßig mit der Beauflagung zum Rückbau der Anlage nach Ende der Nutzung einhergeht. In der Dissertation wird untersucht, wie die Kosten realitätsnah geschätzt werden können, mit welchem Umfang des Rückbaus zu rechnen ist und welchen Einfluss Schwankungen der Rückbaukosten auf die Steuerbelastung von Windkraftprojekten haben.

A presente tese de doutorado teve como objetivo estabelecer parâmetros para avaliar a viabilidade do reúso agrícola de águas oleosas da indústria de petróleo, como as águas de produção (AP) de campos de exploração onshore do semiárido nordestino, na irrigação de culturas de girassol destinadas à produção de biodiesel. A AP foi produzida sinteticamente e tratada utilizando-se as técnicas de eletrofloculação (EF) e de osmose inversa (OI). Foram analisados os efeitos da AP não tratada, tratada por EF e por EF combinada com osmose inversa (EF+OI) na germinação, desenvolvimento e produção de biomassa de plântulas de girassol e também nos atributos de um solo característico do semiárido nordestino. Na melhor condição operacional do tratamento da AP por EF (28,6 A m-2 durante 4 min.) foram obtidas eficiências de remoção de óleos e graxas (O&G), demanda química de oxigênio (DQO), cor e turbidez superiores a 95%. O tratamento EF+OI promoveu a remoção do excesso de salinidade e de ferro oriundo da etapa de EF, enquadrando-se esses parâmetros dentro de níveis de referência recomendados para água de irrigação. Níveis de O&G e DQO superiores, respectivamente, a 337 mg L-1 e 1.321 mg O2 L-1 na AP bruta produziram efeitos tóxicos, reduzindo-se o índice de velocidade de germinação (IVG) e o percentual de plântulas normais do girassol. Por outro lado, os efluentes tratados por EF e EF+OI produziram efeitos similares no percentual de sementes germinadas, no IVG, no percentual de plântulas normais e na produção de biomassa do girassol. O uso da AP tratada por EF, com ou sem diluição, contribuiu significativamente para o aumento da salinidade e dos teores de sódio do solo, diferentemente da tratada por EF+OI, que produziu efeitos similares ao do controle (água destilada) / This doctoral thesis aimed to provide subsidies to assess the viability of the agricultural reuse of oily water from oil industry, such as oilfield produced water (AP) from onshore exploration fields of northeast brazilian semi-arid, in inedible irrigation such as sunflower crops intended for biodiesel production. AP was produced synthetically and treated using the electroflocculation (EF) and reverse osmosis (OI) techniques. The effects of untreated AP, AP treated by EF and AP treated by EF combined with reverse osmosis (EF+OI) in germination, growth and biomass production of sunflower seedlings and also in the attributes of a characteristic soil of the northeastern brazilian semiarid were analyzed. In the best EF treatment operating condition (28.6 A m-2 during 4 min.) Oil and grease (O&G), chemical oxygen demand (COD), color and turbidity removal efficiencies obtained were higher than 95%. EF+OI treatment promoted the removal of salinity in excess and iron derived from EF step, fitting these parameters within the recommended reference levels for irrigation water. O&G and COD levels higher than, respectively, 337 mg L-1 and 1,321 mgO2 L-1 in raw AP produced toxic effects, reducing the germination speed index (IVG) and the percentage of normal sunflower seedlings. On the other hand, the use of EF+OI and EF treated effluent has produced similar effects on the percentage of germinated seeds, IVG, percentage of normal seedlings and biomass production of sunflower. The use of AP treated by EF, with or without dilution, contributed significantly to the increase in soil salinity and sodium contents. On the other hand, AP treated by EF+OI, has produced similar effects to the control (distilled water)

GRANGEIRO, Patrício Allyson Henrique . O Potencial de geração de energia elétrica de fonte eólica onshore e offshore no Estado do Ceará: uma análise financeira, social e ambiental. 2012. 65 f. : Dissertação (mestrado) - Universidade Federal do Ceará, Pró-reitoria de Pesquisa e Pós-Graduação, Programa de Pós-Graduação em Desenvolvimento e Meio Ambiente - PRODEMA, Fortaleza-CE, 2012 / Submitted by Nádja Goes (nmoraissoares@gmail.com) on 2016-04-08T12:38:50Z No. of bitstreams: 1 2012_dis_pahgrangeiro.pdf: 4174049 bytes, checksum: eb1a543184a601c26423b43fb3c76e2f (MD5) / Approved for entry into archive by Nádja Goes(nmoraissoares@gmail.com) on 2016-04-08T12:39:10Z (GMT) No. of bitstreams: 1 2012_dis_pahgrangeiro.pdf: 4174049 bytes, checksum: eb1a543184a601c26423b43fb3c76e2f (MD5) / Made available in DSpace on 2016-04-08T12:39:10Z (GMT). No. of bitstreams: 1 2012_dis_pahgrangeiro.pdf: 4174049 bytes, checksum: eb1a543184a601c26423b43fb3c76e2f (MD5) Previous issue date: 2012 / Electricity is considered an essential input for economic development of the country. The state of Ceará has a large onshore wind potential, which is being exploited by low investment costs and the broad lines of credit, and a potential further offshore, mainly in the mouth of the river Acaraú, which can lead the state to consolidate in the search for sustainable energy. The aim of this study was to evaluate the economic feasibility of implementing a wind farm in the state of Ceara, and socio-environmental impacts, for this analyzes based on changes in cash flows, and Ad Hoc method for the analysis environmental and social impacts were used. In addition to the wind farms are important in generating employment and income, financial analysis showed that the modality onshore, and cheaper, has financial viability if half the capital invested is financed, as the offshore model, despite having a higher potential , from the viewpoint of generating, has a low rate of return, which can remove investment for this type of wind farm. / A energia elétrica é considerada um insumo indispensável para o desenvolvimento econômico do País. O estado do Ceará possui um grande potencial eólico onshore, que vem sendo explorado, pelos baixos custos de investimento e as amplas linhas de financiamento, e um potencial offshore ainda maior, principalmente na foz do rio Acaraú, que pode levar o Estado a se consolidar na busca pelas energias sustentáveis. O objetivo do estudo foi avaliar a viabilidade financeira de implantação de um parque eólico no estado do Ceará, e os impactos socioambientais, para tanto foram feitas análises baseadas em variações de fluxos de caixa, e utilizado o método Ad Hoc, para as análises ambientais e sociais. Além dos parques eólicos serem importantes em geração de emprego e renda, a análise financeira mostrou que, a modalidade onshore, além de mais barata, possui viabilidade financeira caso metade do capital investido seja financiado, já o modelo offshore, apesar de possuir um maior potencial, do ponto de vista de geração, possui uma baixa taxa interna de retorno, o que pode afastar investimentos para este tipo de parque.