Made available in DSpace on 2015-04-09T12:28:10Z (GMT). No. of bitstreams: 0 Previous issue date: 2014-07-11Bitstream added on 2015-04-09T12:48:05Z : No. of bitstreams: 1 000816477.pdf: 2866102 bytes, checksum: 94e65e54db8db35dd523b168a7206efc (MD5) / Propriedades de agricultura familiar são importantes locais a serem considerados como unidades de estudos na área de medicina veterinária preventiva, pois seu ambiente e as características de manejo dos animais normalmente empregadas favorecem o contato entre as diferentes espécies e, dessa forma, há maiores chances de transmissão de agentes infecciosos com potencial zoonótico. O objetivo do trabalho foi descrever aspectos epidemiológicos da infecção por Leptospira spp. e da ocorrência de anticorpos contra Leptospira spp. em populações humanas e animais em propriedades rurais nos biomas brasileiros. Foram colhidas amostras de sangue e de urina de animais selvagens de vida livre, animais domésticos e de seres humanos. Para o diagnóstico sorológico de leptospirose, foi realizada a prova de soroaglutinação microscópica (SAM). As amostras de urina foram semeadas em meios de cultura Ellighausen, McCullough, Johnson e Harris - DifcoR (EMJH) e Fletcher - DifcoR. As amostras das quais houve isolamento das bactérias foram genotipadas, utilizando a técnica Multiple Locus Variable number tandem repeat (MLVA), no Laboratório de Leptospirose do Instituto de Patobiologia, Centro de Investigação em Ciências Veterinárias e Agronômicas, do Instituto Nacional de Tecnologia Agropecuária (INTA), Buenos Aires, Argentina. Para a determinação dos fatores de risco de leptospirose, foi aplicado um questionário aos indivíduos de cada propriedade. Realizou-se uma análise univariada, utilizando- se o teste exato de Fisher, a fim de verificar a associação de cada um dos possíveis fatores de risco com a variável dependente. Posteriormente foi realizada uma análise multivariada, na qual foi construído um modelo de regressão logística. Nas diferentes espécies, as sorovariedades de Leptospira spp. contra as quais foram encontrados títulos de anticorpos foram Icterohaemorrhagiae, Copenhageni, Grippotyphosa, Pomona, Canicola ... / Family farming properties are important places to be considered units of study in the field of Preventive Veterinary Medicine because their environment and handling characteristics of animals typically employed promote the contact between the different species and thus there are greater chances of transmission of infectious agents with zoonotic potential. The objective of this study was to describe epidemiological aspects of the Leptospira spp. infection and of the occurrence of antibodies against Leptospira spp. in humans and animals populations in farms in the Brazilian biomes. Were harvested from free-living wild animals, domestic animals and humans, samples of blood and urine. For serological analysis, the microscopic agglutination test (MAT) was performed. Urine samples were seeded on media Ellighausen, McCullough, Johnson and Harris culture - DifcoR (EMJH) and Fletcher - DifcoR. Samples of which was isolated the bacteria were genotyped, using the technique Multiple Locus Variable number tandem repeat (MLVA), in Leptospirosis Laboratory of the Institute of Pathobiology, Center for Research in Veterinary and Agricultural Sciences, National Institute of Agricultural Technology (INTA), Buenos Aires, Argentina. To determine the risk factors of leptospirosis, a questionnaire was applied to the people of each property. Univariate analysis was performed using the Fisher exact test in order to verify the association of each of the possible risk factors with the dependent variable. Subsequently, was performed a multivariate analysis, which was built a model of logistic regression. In different species, serovars of Leptospira spp. against which antibody titers were found were Icterohaemorrhagiae, Copenhageni, Grippotyphosa, Pomona, Canicola, Wolffi, Hardjo, Panama, tarassovi, Hebdomadis, Shermani, Bratislava, Bataviae, Australis, Castellonis, Andamana, Autumnalis, Pyrogenes, Whiticombi, Javanica and Patoc. There was isolation of ...

In year 2030 approximately six out of every ten people will live on the urban area. This movement is especially strong in Asias mega cities like for example Tokyo, Delhi, Mumbai and Shanghai. Accelerating globalization is driving us towards the situation where each little peace of transportation must be optimized to gain space, time and efficiency to reduce the greenhouse effect. Personal transportation is a sector which will inexorably face major changes. It might not be as acceptable as it is nowadays. It is simple. Cars are unefficient the way they appear at the moment. To be able to accept them as a part of the future traffic, they need to be designed differently. Future personal transportation must be able to multitasking outside of traffic. It is important that the usage ratio would be improved considerably compared to the current one. When autonomous driving technology enter the market, a big step towards expanding the scope of the vehicles will be taken. It is still consequential to undestand that improving efficiency will not only require Cutting-Edge technology. With re-designed constructions and the creation of new ideas and preferences, one can also go far. While the vehicles are being redesigned, it is also necessary to renew the way people perceive it. If users adopt a new kind of vehicle ideology, it will lead to a positive development curve. The used design process was rather traditional. The research phase was started in January being followed by an ideation phase. After ideation the project moved in to the refinement phase and ultimately to the execution of the design in form of 3D-model and at the end physical model. Measurements and proportions were tested in Virtual Reality and in 2D 1:1 scale so that the correct size of the scale was secured since the project incorporates a space intended for living and longer stays. The Final Result is a new type of vehicle construction that appears in two main piece. It is designed to be more efficient and to serve the user in another dimension as well. Project Heliotrope combines future transportation with temporary living by transforming the vehicle's cabin into a part of your housing while tarveling. The secondary function will in fact become firstrate importance in the optimal situation, when traveling time will be shorter in relation to living time. This is the way that future transportation should be seen and designed. Driving becomes the seconday function. The Lexus Heliotrope styling is audacious and different. It does not obey the proportions or main lines of existing sedans. One of the main goals of the design has been to show the vehicle's duality, which is an important part of the concept. The architecture coprises two side-forming panels, the interposed capsule forming the vehicle cab. The design respects Lexus's traditional front graphics giving it the familiar softness from the past, instead of current murderous sharpness. The center of the visual balance is closer to the rear axle that is well known Lexus trademark. The top view introduces a beautifully flowing design that also shows the typical organic nature of the brand. A long, streamlined body can be seen as a very long lasting design.

Previous studies have concluded that mandatory audit firm rotation (MAFR) has not been successful in controlling the outcomes of the auditor-client relationship. Additionally, the literature concludes that high institutional ownership enhances audit quality through monitoring the management-auditor relationship. This paper hypothesizes that better corporate governance in terms of high institutional ownership percentage will enhance audit quality during a MAFR regime. Since countries that have implemented MAFR in the past have their data in their local languages, I use the special case of Arthur Andersen clients based in the US as my treatment group. I carry out a descriptive statistical analysis and run linear OLS regressions with discretionary accruals as a proxy for audit quality as my dependent variable. Results suggest that the percentage of institutional ownership does not have a significant impact on audit quality in a MAFR regime.

Orientador: Luis Antonio Mathias / Banca: Sílvio Arruda Vasconcellos / Banca: Vera Cláudia Magalhães Curci / Banca: Luiz Augusto do Amaral / Banca: Samir Issa Samara / Resumo: Propriedades de agricultura familiar são importantes locais a serem considerados como unidades de estudos na área de medicina veterinária preventiva, pois seu ambiente e as características de manejo dos animais normalmente empregadas favorecem o contato entre as diferentes espécies e, dessa forma, há maiores chances de transmissão de agentes infecciosos com potencial zoonótico. O objetivo do trabalho foi descrever aspectos epidemiológicos da infecção por Leptospira spp. e da ocorrência de anticorpos contra Leptospira spp. em populações humanas e animais em propriedades rurais nos biomas brasileiros. Foram colhidas amostras de sangue e de urina de animais selvagens de vida livre, animais domésticos e de seres humanos. Para o diagnóstico sorológico de leptospirose, foi realizada a prova de soroaglutinação microscópica (SAM). As amostras de urina foram semeadas em meios de cultura Ellighausen, McCullough, Johnson e Harris - DifcoR (EMJH) e Fletcher - DifcoR. As amostras das quais houve isolamento das bactérias foram genotipadas, utilizando a técnica Multiple Locus Variable number tandem repeat (MLVA), no Laboratório de Leptospirose do Instituto de Patobiologia, Centro de Investigação em Ciências Veterinárias e Agronômicas, do Instituto Nacional de Tecnologia Agropecuária (INTA), Buenos Aires, Argentina. Para a determinação dos fatores de risco de leptospirose, foi aplicado um questionário aos indivíduos de cada propriedade. Realizou-se uma análise univariada, utilizando- se o teste exato de Fisher, a fim de verificar a associação de cada um dos possíveis fatores de risco com a variável dependente. Posteriormente foi realizada uma análise multivariada, na qual foi construído um modelo de regressão logística. Nas diferentes espécies, as sorovariedades de Leptospira spp. contra as quais foram encontrados títulos de anticorpos foram Icterohaemorrhagiae, Copenhageni, Grippotyphosa, Pomona, Canicola ... / Abstract: Family farming properties are important places to be considered units of study in the field of Preventive Veterinary Medicine because their environment and handling characteristics of animals typically employed promote the contact between the different species and thus there are greater chances of transmission of infectious agents with zoonotic potential. The objective of this study was to describe epidemiological aspects of the Leptospira spp. infection and of the occurrence of antibodies against Leptospira spp. in humans and animals populations in farms in the Brazilian biomes. Were harvested from free-living wild animals, domestic animals and humans, samples of blood and urine. For serological analysis, the microscopic agglutination test (MAT) was performed. Urine samples were seeded on media Ellighausen, McCullough, Johnson and Harris culture - DifcoR (EMJH) and Fletcher - DifcoR. Samples of which was isolated the bacteria were genotyped, using the technique Multiple Locus Variable number tandem repeat (MLVA), in Leptospirosis Laboratory of the Institute of Pathobiology, Center for Research in Veterinary and Agricultural Sciences, National Institute of Agricultural Technology (INTA), Buenos Aires, Argentina. To determine the risk factors of leptospirosis, a questionnaire was applied to the people of each property. Univariate analysis was performed using the Fisher exact test in order to verify the association of each of the possible risk factors with the dependent variable. Subsequently, was performed a multivariate analysis, which was built a model of logistic regression. In different species, serovars of Leptospira spp. against which antibody titers were found were Icterohaemorrhagiae, Copenhageni, Grippotyphosa, Pomona, Canicola, Wolffi, Hardjo, Panama, tarassovi, Hebdomadis, Shermani, Bratislava, Bataviae, Australis, Castellonis, Andamana, Autumnalis, Pyrogenes, Whiticombi, Javanica and Patoc. There was isolation of ... / Doutor

Este estudo teve como objetivo obter evidências sobre a relação entre a política de dividendos adotada pelas empresas listadas na BM&FBOVESPA e as suas respectivas estruturas de propriedade e de controle. Adicionalmente, buscou-se identificar possíveis alterações ocorridas no tempo no que se refere às estruturas de propriedade e de controle e aos níveis de dividendos pagos pelas companhias. Para tanto, foram analisadas 297 companhias abertas no período de 2005 a 2012, cujos dados estavam disponíveis no banco de dados Economática, através da aplicação do modelo Tobit. Os resultados apontam que empresas com estruturas de controle e de propriedade concentradas tendem a distribuir menos dividendos. Também foi constatado que houve redução nos níveis de alavancagem de controle (diferença entre concentração de controle e de propriedade) nos últimos anos, mas isso não resultou em níveis mais altos de distribuição de dividendos. De modo geral, os resultados confirmam a existência de conflitos entre controladores e minoritários no Brasil. / This study aimed to obtain evidence on the relationship between the dividend policy adopted by companies listed on BM&FBOVESPA and their respective ownership and control. In addition, the study sought to identify possible changes in time with respect to the ownership and control and the levels of dividends paid by the companies. For this, 297 public companies were analyzed in the period from 2005 to 2012, using data available in Economática and applying the Tobit model. The findings point that firms with concentrated ownership and control tend to distribute less dividends. It was also found that there was a reduction in leverage levels of control (difference between concentration of ownership and control) in recent years, but this has not resulted in higher levels of dividend payments. Overall, the results confirm the existence of conflicts between controlling and minority shareholders in Brazil.

This study investigated the factors that influence the adoption of ESOPs in Nigeria. Furthermore, the study investigated the influence of the adoption of ESOPs on organisational performance, employee retention and employee commitment. The study results reveal that trade union responsiveness, reforms, awareness of employee benefits and taxation implication positively influence the adoption of ESOPs based on transparency. The results in this study further reveal that trade union responsiveness, takeovers, reforms, awareness of employee benefits and taxation implication effectively influence the adoption of ESOPs based on two-way communication. In addition, the study results reveal that trade union responsiveness, takeovers, reforms, awareness of employee benefits and trust positively influence the adoption of ESOPs based on empowerment. The study further reveals that adoption of ESOPs based on transparency, two-way communication and empowerment leads to organisational performance, employee retention and employee commitment. This study, being the first of its kind in Nigeria, filled the gap that existed in the Nigerian literature in respect of the awareness and adoption of ESOPs. This study provides literature and theoretical model that can be used as a foundation by organisations and the government to start up the adoption of ESOPs. This study showed that ESOPs is beneficial to boost the economy, enhance desired organisational outcomes (organisational performance, employee retention and employee commitment) and meet the financial and retirement needs of employees. However, for organisations and employees to enjoy the full benefits of ESOPs, underlying forces such as, trade union responsiveness, takeovers, reforms, awareness of employee benefits, trusts and taxation implication must be taken into account. Furthermore, the adoption, implementation and operations of ESOPs will be successful management, trade union leaders and employees utilise strategies such as, transparency, two-way communication and empowerment.

Banks play a primary role in the intermediation of savings and investments. As a result, the stability and development of the financial sector is of paramount importance to most countries. In developed countries, the global financial crisis which led to the shocking collapse of Lehman Brothers and distress in other global financial giants such as AIG, Merrill Lynch, Royal Bank of Scotland (RBS) and Northern Rock have raised concerns about corporate governance in the financial sector and more specifically, the importance of a stable banking sector worldwide. In developing countries, financial systems are heavily reliant on banking firms since they are the largest intermediaries. The institutional environment which includes substantial ownership by insider owners, poor legal and regulatory systems, corruption and the existence of distributional cartels underscore the need for effective regulation and sound corporate governance aimed at curbing excessive risk taking by owners. The effects of different ownership structures on banks have received little attention particularly in developing countries. Literature suggests that whether the ownership rights of a bank are held by just a few shareholders or by many and whether these shareholders are insiders or outsiders has differing effects on corporate governance. This study analyses the effects of ownership structure on corporate governance in Zimbabwean banks. The Zimbabwean banking sector has experienced major changes since the liberalisation of the financial markets in 1991. The sector expanded due to the entry of a significant number of private indigenous banks in a market previously dominated by foreign banks. Following this expansion, the sector suffered a near-systemic crisis in 2003 which resulted in the collapse of 13 of these newly registered banks and the arrest of several owner managers for abusing depositor’s funds. After the financial sector crisis, the central bank implemented new corporate governance regulations in 2004 which introduced a separation between ownership and management. The objective of the regulation was to address the problems relating to insider ownership concentration address corporate governance weaknesses in banks. The findings from this study indicate ownership concentration in all the banks across ownership types, and insider ownership concentration in private indigenous banks before and after the 2004 regulations. The empirical evidence also find that banks with insider ownership concentration suffered corporate governance weaknesses which resulted in problems such as related party transactions, frauds, tunnelling and abuse of depositor’s funds compared to those with outside ownership concentration. In this regard, the study finds that in developing countries, insider ownership concentration may result in corporate governance weaknesses whilst outsider ownership concentration can result in increased monitoring. The study also finds evidence of a weak legal and regulatory framework, poor enforcement and regulatory forbearance as some of the institutional arrangements which affected ownership structure and corporate governance in banks. The analysis in this study also indicate that the regulatory changes introduced by the central bank in 2004 have not been ineffective in tackling the corporate which resulted from insider ownership concentration. As a result, the study questions the a wholesome adoption of Anglo-Saxon type provisions relating to separation between ownership and management without an empirical analysis of their appropriateness to developing countries in developing countries.

Abstract In an attempt to construct a new agenda for waste management, this thesis explores the importance of the definition of waste and its impact on waste management, and the role of ownership in waste management. It is recognised that present legal waste definitions are ambiguous and do not really give an insight into the concept of waste. Moreover, despite its explicit wish of waste prevention, when according to present legislation a thing is assigned the label of a waste, it is going to be treated like waste, implicitly legislation thus amasses waste. The philosophical ramifications inherent in such definitions mean that they are not capable of constructing a system that, by its very nature, results in a sustainable waste management system. It is also a fact that, while there are numerous practices as to how to deal with a particular type of waste, there is no theory of waste management. In this thesis, waste as a concept is analysed from the point of view of why and when waste is created. Using the PSSP language, waste is classified based on the Purpose and Performance attributes. New, dynamic definitions for waste and waste management are offered, which explain why waste is created and intrinsically offer a solution to how the problem could be solved. Additional waste-related concepts are introduced, which are thought to have great potential for improvement on waste regulation. The concept of ownership is explained as rights and responsibilities of waste creators/owners: it is thus crucial to raising awareness about waste. Ownership in itself often dictates which waste management options are preferentially adopted by a given community. The role of legislation in producing monitoring systems for the transfer of ownership as well as abandonment of ownership is analysed. To avoid obstacles to resource conservation due to materials being considered waste, a definition for non-waste is introduced. The new agenda for waste management thus focuses upon the development of more appropriate, sustainable definitions so that what is now commonly perceived as being waste will in fact be increasingly seen as resource-rich, 'non-waste'. The role of waste management is explained as control of all waste-related activities, with the aim of preventing, minimising or utilising waste. The need for a theory of waste management is explained, and the first building blocks of the theory are proposed. This thesis is offered as the first step toward scientification of waste management.

Abstract The aim of this work was to determine the extent of land ownership by companies in Northern Finland over the period 1885-1939, what companies acquired land, what prices they paid for it and the reasons for them doing this. Attention is also paid to the general and regional causes of these sales of land. The perspective adopted is largely that of the industrial sector, so that the economic and social repercussions are deemed to lie beyond the scope of this work, and even the immediate consequences of the purchases of land are touched on only in passing. The timber companies were most active in acquiring land in 1900-1920, over which period their holdings increased more than 6-fold (from 79 690 ha to 513 450 ha). In 1915 the companies owned 3.6% of the total surface area of Northern Finland, 8.8% of the private land and 5.7% of the total number of farm or forest properties. The land holdings of the timber companies decreased from 1920 onwards and became established at around 450 000 ha in the 1930s. This took place through the companies releasing land for settlement purposes, either voluntarily or under the Land Restoration Law of 1925, seeking in this way to rid themselves of land that was of no use to them. The chief focus of purchases of land by the timber companies in Northern Finland was in Kainuu, where they owned a total of 292 820 ha at the peak in this trend, in 1920. Over the period 1915-1939 about 60% of the land owned by such companies in Northern Finland was situated in Kainuu, and even by 1915 they had acquired about 27% of all the privately-owned land in the region. The main reason for the timber companies' interest in purchasing land was the expansion in sawn timber production, which meant that the volume of timber required for this purpose increased from 2.6 million stems in 1870 to 34 million by 1910. At the same time the pulp and paper industries were also stepping up production. There was a fear that Finland's forest reserves would be exhausted by this level of utilization. At the time of this great expansion in the forest industries the peasant farming population of Finland were still living at a more or less subsistence level. Productivity in agriculture was low, poverty and years of crop failure tried the limits of human endurance, and there were few opportunities for the farmers of Northern Finland to gain anything in the way of an income. One possible means of raising some cash was by selling timber from one's forest or undertaking lumbering work, and another was to sell one's whole farm to a timber company. Gradually a situation arose in which the peasant farmers became anxious to sell forest land and the industry was eager to buy it. The most prominent landowners were the trading houses of Oulu. Their land ownership was transferred in 1912 to Ab Uleå Oy, whose landed property was over 200 000 ha at its peak. Another prominent landowner was Puutavara Osakeyhtiö Kemi with its 75 000 ha of land. From 1925 onwards the companies' land ownership was concentrated in the hands of three major owners owing to selling and buying of land between the companies. Kajaanin Puutavara Osakeyhtiö owned 223 000 ha, Puutavara Osakeyhtiö Kemi 84 000 ha and Kymmene Ab 36 600 ha. The companies cannot be accused of having been dishonest in their buying of land. A market price was formed to woodland, and this price determined the value of the forests. The state also exercised some influence on the market price by selling its own forests.

M.B.A. / The new Firearms Control Act, 60 of 2000, will affect the law-abiding firearm owner, through the costs involved for possessing firearms, as well as the legal quantity allowed. The aim of this research is to determine how multiple firearm owners and firearm dealers will be affected by the new Firearms Act, 60 of 2000. 1.3. OBJECTIVES The objectives of this study would be the following: - To evaluate the effect on a hunter/sportsman/collector with more than two firearms,' To evaluate the effect on the number of firearms an owner may legally possess, To evaluate cost involved for the owner, What the Firearms Act implies for all, and what effect legal organisations will have on the firearm industry. To establish how the firearm business environment is affected according to the Political-, Economical-, Social-, Technological and Ecological influences on the business strategies