The Lower Athabasca Water Management Framework limits water extractions by the oil sands industry near Fort McMurray, Alberta. To increase water-use efficiency and minimise the cost of water restrictions, several policy and technology options were developed and assessed using quantitative and qualitative methods. Selected options were the policies of water trade and pricing with refund, and the technologies of storage, and consolidated tailings and increased recycling. Options were designed based on year 2020 demand and assessed relative to prior allocation. Using linear programming and static optimisation, it is shown that an off-stream storage sized to avoid water restrictions, in combination with efficient water allocation (e.g. water trade), is most cost-effective, although provides no ongoing incentive to increase water-use efficiency. Only the policy options provide equal incentives across firms to increase efficiency. To achieve both objectives of increased water-use efficiency and minimised costs, a combined policy and technology approach is recommended. / Agricultural and Resource Economics

Submitted by Paulo Emílio Derenusson (paulo.derenusson2013@gvmail.br) on 2015-09-17T19:44:39Z No. of bitstreams: 1 Quem paga o tributo.Repercussão econômica e restituição do indébito tributário.Uma conexão possível.Paulo Emílio Derenusson.pdf: 720055 bytes, checksum: 2f621d771c8c3434a02208301bb49933 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Prezado Paulo, boa tarde Conforme normas da ABNT para que possamos aceitar seu trabalho junto à biblioteca, é necessário retirar a acentuação do nome GETULIO (na CAPA). Após alterações realize uma nova submissão. Att on 2015-09-17T21:19:53Z (GMT) / Submitted by Paulo Emílio Derenusson (paulo.derenusson2013@gvmail.br) on 2015-09-22T08:47:07Z No. of bitstreams: 1 Quem paga o tributo.Repercussão econômica e restituição do indébito tributário.Uma conexão possível.Paulo Emílio Derenusson.pdf: 720329 bytes, checksum: 769ee673ae05ae5e197fcf156e1a82ec (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-09-22T10:37:45Z (GMT) No. of bitstreams: 1 Quem paga o tributo.Repercussão econômica e restituição do indébito tributário.Uma conexão possível.Paulo Emílio Derenusson.pdf: 720329 bytes, checksum: 769ee673ae05ae5e197fcf156e1a82ec (MD5) / Made available in DSpace on 2015-09-22T13:45:43Z (GMT). No. of bitstreams: 1 Quem paga o tributo.Repercussão econômica e restituição do indébito tributário.Uma conexão possível.Paulo Emílio Derenusson.pdf: 720329 bytes, checksum: 769ee673ae05ae5e197fcf156e1a82ec (MD5) Previous issue date: 2015-08-18 / A repetição do indébito visa a restituir ao estado anterior aquele que sofreu redução patrimonial de forma indevida, representando uma norma de equidade. Os pedidos de restituição de tributos indevidamente pagos foram objeto de tratamento desigual pela jurisprudência, que influenciou a edição do Código Tributário Nacional ao eleger regramento próprio para os tributos indevidamente pagos, condicionando a legitimidade do contribuinte à prova de que não transferiu o respectivo ônus financeiro ou está autorizado por aquele que recebeu a translação do tributo a pleitear a restituição. A adoção desse racional econômico é motivo de grande controvérsia tanto na doutrina quanto na jurisprudência, em que se pergunta se, ao conectar a legitimidade para pleitear a restituição ao racional econômico da não transferência, a medida de igualdade sofreu uma sensível redução. Com vistas a confirmar essa hipótese, o presente trabalho busca identificar nas raízes históricas da edição do Código Tributário Nacional e na jurisprudência administrativa e judicial da época uma fonte de influência a esse desenho normativo. Passo seguinte, em um diálogo entre o Direito e a Economia, vamos demonstrar como o tributo repercute economicamente, buscando investigar como o contribuinte pode transferir seu encargo a terceiros, quem são estes, sob quais condições isso pode ocorrer e, se pela natureza dos tributos, cabe ou não a translação. Superada essa etapa, com apoio na jurisprudência dos Tribunais Superiores, identificaremos os principais avanços e desafios da jurisprudência sobre a repercussão econômica do tributo e os pedidos de restituição. Após essa investigação, busca-se concluir se a conexão entre a repercussão econômica e a repetição do indébito tributário foi um vetor de equidade ou se esse ponto de intersecção merece ser abolido. / The repetition of overpayment aims to restore the previous state that suffered asset reduction improperly, representing a rule of equity. Applications for refund of unduly paid taxes were subject to unequal treatment in the case law, which influenced the edition of the National Tax Code to elect rule own to unduly paid taxes, affecting the legitimacy of the contributors to the evidence that did not transfer their financial burden or is authorized by the one who received the translation of the tribute to claim the refund. The adoption of this rational economic motive is highly controversial both in doctrine and case law, where it is asked that by linking the legitimacy to claim the refund to the economic rationale of not transfer, the measure of equality suffered a significant reduction. In order to confirm this hypothesis, this study seeks to identify the historical roots of the issue of the tax code and the administrative and judicial jurisprudence of time a source of influence to this normative design. Next step we will demonstrate how the tax affects economically, in a dialogue between law and economics in order to investigate how the taxpayer can transfer their charge to third parties, who are these, what conditions this can occur and, by the nature of taxes, it the translation or not. Overcome this stage, with support in the case law of the Superior Courts will identify the main advances and challenges of case law on the economic impact of the tax and the refund applications. After this research, we seek to complete the connection between the economic impact and the repetition of the tax overpayment was a vector of equity or if the intersection point deserves to be abolished.

Made available in DSpace on 2016-03-15T19:34:36Z (GMT). No. of bitstreams: 1 Fabio de Barros Bruno.pdf: 890911 bytes, checksum: 9346b4a64a52cf5d8b7c4defa69ea1b4 (MD5) Previous issue date: 2006-09-21 / Article #49 of the Brazilian Consumer Bill of Rights (CDC Law 8.078/1990) establishes consumers right to return unwanted merchandise to suppliers within a period of 7 days for a full refund in the case of distance contracts. This law is intended to ensure consumers convenience and opportunity at the moment of purchase, compensate for consumers lack of familiarity with the product or service purchased, and protect consumers against particularly aggressive marketing practices. However, although the literal interpretation of this law specifies a 7-day refund period and contracts celebrated at distance for the exercise of this right, jurisprudence and judicial doctrine have not yet determined the exact boundaries under which consumers may return unwanted products. In other words, any product or service purchased from a supplier at distance may be returned within a 7-day period no-questions-asked. In any case, in e-commerce dealings the unrestricted exercise of this right can lead to significant losses on part of the suppliers. But, far from ignoring consumers rights suppliers often underscore them, though the actual scope and applicability of these rights remain to be clearly established. If consumers rights to return unwanted merchandise are exercised within the principles informing the legal system, they will eventually become a means of harmonizing e-commerce relations and, consequently, of encouraging participation in worldwide computer networks. / O direito de arrependimento é a prerrogativa instituída pelo art. 49 do Código de Defesa do Consumidor mediante a qual é facultado ao consumidor desistir, no prazo de sete dias e sem qualquer ônus, do contrato que tenha efetuado fora do estabelecimento comercial do fornecedor. Esta prerrogativa do consumidor tem por objetivo básico garantir a conveniência e oportunidade no ato de consumo, tanto suprindo a falta de contato prévio do consumidor com o produto ou serviço que adquire fora do estabelecimento do fornecedor, como coibindo as práticas comerciais eivadas de marketing agressivo. De acordo com uma interpretação gramatical desse artigo, em um primeiro momento, salvo o lugar onde se firmou o contrato e o prazo de reflexão, aparentemente pouco tem sido dito pela doutrina em relação a qualquer outro limite para que o consumidor exerça o direito em foco. Em suma, basta que o produto ou serviço tenha sido contratado fora do estabelecimento comercial e que a manifestação da desistência ocorra dentro no prazo de reflexão, para que ele seja exercido. Tal fato leva alguns doutrinadores a buscar interpretações que negam quase que totalmente a aplicação do direito de arrependimento ao comércio eletrônico, uma vez que sua aplicação irrestrita pode ser bastante prejudicial, sobretudo, ao empresário. O caminho no comércio eletrônico, no entanto, não é negar esse direito ao consumidor, mas sim, despertá-lo para a sua existência. Os limites de sua aplicabilidade, todavia, devem ser traçados a fim de se estabelecerem regras claras para os participantes da relação de consumo. Logo, uma interpretação mais adequada desse instituto se faz necessária à luz do comércio eletrônico; interpretação que possibilite não só um ponto de equilíbrio na aplicabilidade do direito de arrependimento fundamentado no próprio sistema jurídico, mas que também desperte a atenção dos consumidores para o seu exercício. É necessário o equilíbrio. Isto é, não negá-lo, mas acordar a sociedade para o seu uso; não para seu emprego desregrado e ilimitado, mas para o seu uso dentro dos princípios que regem o sistema, como meio de harmonização das relações de consumo no comércio eletrônico e, por conseqüência, como instrumento para a ampliação do número de pessoas incluídas na rede mundial de computadores.

Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.

El presente trabajo de investigación tiene el propósito de evaluar el impacto económico generado por la derogación del reintegro tributario del impuesto general a las ventas (IGV) en las empresas comercializadoras de productos textiles del distrito de Iquitos ubicado en la selva del Perú. Esta investigación se realizó con la finalidad de analizar los efectos y cambios tanto económicos como corporativos generados en las empresas del sector textil a partir de la decisión del Estado peruano de derogar este beneficio tributario en diciembre del año 2018, el cual consistía en la devolución del impuesto general a las ventas pagado en las compras que realizaban los comerciantes de la región selva. Las empresas objeto de este estudio son las del sector textil, específicamente las empresas que han sido beneficiadas con el reintegro tributario del impuesto general a las ventas. Para formular nuestras hipótesis y analizar los cambios producto de la derogación, se establecieron dos dimensiones: el impacto en las expectativas empresariales y el impacto en los ratios financieros. El primero nos permitió comprobar los efectos producidos en las proyecciones e inversiones de los empresarios. Por otro lado, el segundo nos permitió comprobar los cambios en la situación financiera de las empresas. Las hipótesis planteadas fueron validadas mediante el uso de instrumentos cualitativos y cuantitativos. Por un lado, se realizaron entrevistas a profundidad a expertos en temas tributarios; por otro lado, se realizaron encuestas a las empresas del sector textil que fueron beneficiadas con el reintegro tributario del impuesto general a las ventas. / The present research work has the purpose of evaluating the economic impact of the repeal of the tax refund of the general sales tax in the textile product commercialization companies of the district of Iquitos located in the jungle of Peru. This research is carried out with the purpose of analyzing the effects and changes both economic and corporate generated in the companies of the textile sector from the decision of the Peruvian State to repeal this tax benefit in December 2018, which consisted of the refund of the general sales tax paid on purchases made by traders in the jungle region. The companies that are the object of this study are those in the textile sector, specifically the companies that have benefited from the tax refund of the general sales tax. In order to formulate our hypotheses and analyze the changes resulting from the derogation, two dimensions were established: the impact on business expectations and the impact on financial ratios. The first one allowed us to verify the effects produced on businessmen's projections and investments. On the other hand, the second allowed us to verify the changes in the financial situation of the companies. The hypotheses were validated through the use of qualitative and quantitative instruments. On the one hand, in-depth interviews were conducted with experts on tax issues; on the other hand, surveys were conducted with the textile sector companies that benefited from the tax reimbursement of the general sales tax. / Tesis

Health insurance and the entry of the Czech Republic to the European Union The first of May 2004 the Czech Republic became a member state of European Union. The membership in European Union bears a change in reservation necessities on health care in the movement of persons within the countries of European Union, European Economic Area (i. e., Norway, Iceland, Liechtenstein) and Switzerland. Diploma thesis, which is divided into two parts (theoretical and practical ones), summarizes accessible information about health insurance problems after the entry of the Czech Republic to the European Union. The objective of theoretical part is to summarize the problems of administration of health care within the countries of the European Union and find out consequences of the entry of the Czech Republic to the European Union for the Czech health insurance system. I present briefly the European Union, coordination of social security national systems, and the Czech health insurance system. Above all, the thesis is specialized in legal form of health insurance, in basic principles in administration of health care and in the extent of health care provided within the countries of the European Union. The special account is taken of problems of cross-border workers and Czech tourists. At the end of thesis information on the European Health Insurance Card and the Centre for Interstate Refund which fulfill the function of contact authority for the sphere of health insurance in the Czech Republic are mentioned. The objective of practical part of the thesis is to find out the legal consciousness of knowledge of the Czech Republic citizens of European law for the sphere of administration of health care in the European Union. Two hypotheses were set to accomplish the research target. The quantitative research methodology {--} technique of questionnaire was used in this survey. The research was realized in the South Bohemian Region, in the towns of České Budějovice and Strakonice. The respondents of the questionnaires were selected on purpose according to their age (from 30 years to 45 years). The research set icluded 120 respondents of both the sexes (citizens of the towns of České Budějovice and Strakonice). On the basis of obtained and proportionally evaluated research data, the both hypotheses were confirmed. The results of the research show the poor knowledge about the European law for administration health care sphere in the European Union in the citizens of České Budějovice and Strakonice. The diploma thesis can serve as a full-value information source for students, staff of health insurance companies and the general public. The questions of administration health care in the European Union is not entirely known among the general public and so the subject of this thesis can certainly clarify it.

La réserve générale interdite de partage entre les membres est un avoir obligatoire, impartageable tout au long de l’existence de la coopérative et sujet à la «dévolution désintéressée en cas de liquidation ou de dissolution». Cette réserve fonctionne comme un levier de soutien au développement de la coopérative et du mouvement coopératif dans son ensemble. Le principe de l’impartageabilité de la réserve est l’interdiction faite à toutes les coopératives du Québec de partager la réserve générale entre tous les membres et l’interdiction de la diminuer, notamment par l’attribution d’une ristourne tout au long de l’existence de la coopérative. En effet, l’impartageabilité de la réserve se fonde sur l’idée que la coopérative n’a pas pour but l’accumulation des capitaux afin de les répartir entre les membres, mais il s’agit de la création d’un capital collectif qui bénéficie à tous les adhérents présents et futurs. Si le concept de l’impartageabilité de la réserve interdit donc le partage de la réserve tout au long de l’existence de la coopérative, cette même interdiction prend le nom de la dévolution désintéressée de l’actif net au moment de la disparition de la coopérative. Cette dévolution désintéressée signifie l’interdiction faite à toutes les coopératives non financières de partager le solde de l’actif lors de la disparition (dissolution ou liquidation) de la coopérative à l’exception des coopératives agricoles qui peuvent décider dans ce cas, de distribuer le solde de l’actif aux membres sans qu’on sache les raisons de cette exception. Par ailleurs, l’impartageabilité de la réserve est considérée comme un simple inconvénient juridique pour les membres et a connu quelques réécritures dans les législations sur les coopératives sans qu’on connaisse vraiment les raisons de ces modifications. L’objectif de notre thèse est d’engager une discussion critique autour du questionnement central suivant : au regard du cadre juridique actuel sur les coopératives, le principe de l’impartageabilité de la réserve doit être maintenu comme tel dans la Loi sur les coopératives, ou être tout simplement supprimé, comme dans la société par actions, où il est inexistant sans que cette suppression ne porte atteinte à la notion juridique de la coopérative? Plus précisément, quel est ce cadre juridique et quels sont les motifs qui peuvent plaider en faveur du maintien ou de la suppression du principe de l’impartageabilité de la réserve? Pour répondre à cette question, cette thèse se divise en deux parties. La première partie explore le cadre juridique des coopératives non financières au Québec en comparaison avec certains concepts juridiques issus d’autres législations. Elle étudie les fondements juridiques sous-jacents à l’impartageabilité de la réserve en droit québécois des coopératives non financières. La deuxième partie réalise une discussion critique autour de l’histoire du principe de l’impartageabilité de la réserve (ch. 3), des différents arguments juridiques disponibles (ch. 4) et d’hypothèses articulées autour des effets concrets disponibles (ch. 5). Elle explore ces dimensions au soutien du maintien ou non de l’impartageabilité de la réserve de la législation actuelle sur les coopératives non financières. Bien que la recherche effectuée conduise à une réponse nuancée, l'ensemble des résultats milite plutôt en faveur du maintien du principe de l'impartageabilité de la réserve. Au préalable, l’observation des fondements juridiques des concepts sous-jacents à l’impartageabilité de la réserve en droit québécois des coopératives non financières a permis de comprendre les concepts sous-jacents à ce principe avant de répondre à la question autour de son maintien ou de sa suppression de la législation actuelle sur les coopératives. La discussion réalisée a permis de souligner l’importance d’une réalité de base assez évidente : ce principe permet de préserver la réserve, utile au développement de la coopérative et du mouvement coopératif dans son ensemble. De plus, ce principe de l’impartageabilité de la réserve s’inscrit dans le cadre de la vocation sociale de la coopérative, qui n’a pas pour but la maximisation du profit pécuniaire. L’impartageabilité de la réserve s’inscrit également dans le cadre de la cohérence du droit québécois des coopératives avec la notion de coopérative telle que définie par le mouvement coopératif québécois et l’ACI tout en répondant aux finalités historiques d’équité entre les générations et de solidarité. Enfin, même si la discussion des arguments tirés des illustrations de données comptables et de quelques entretiens réalisés avec certains membres actifs du mouvement coopératif ne permet pas de mener à toute conclusion ferme, il ressort que l’impartageabilité de la réserve ne freinerait pas la tendance à la hausse des investissements et du chiffre d’affaires des coopératives non financières. Cette interdiction constituerait même un mécanisme d’autofinancement de la coopérative et un symbole de solidarité. / Forbidden general reserve sharing among members is mandatory to have, indivisible throughout the existence of the cooperative and subject to the "disinterested distribution upon liquidation or dissolution". The reserve functions as a support lever for the development of the cooperative and the cooperative movement as a whole. The principle of nondivisibility of the reserve is the prohibition to all cooperatives in Quebec to share the general reserve of all members and the prohibition of the decline, including the allocation of any rebate along the existence of the cooperative. Indeed, the nondivisibility of the reserve is based on the idea that the cooperative is not to the accumulation of capital in order to distribute them among members, but it is the creation of a collective capital that benefits all current and future members. If the concept of nondivisibility reserve therefore prohibits the sharing of reserve throughout the existence of the cooperative, the same prohibition takes the name of the disinterested distribution of net assets at the time of the disappearance of the cooperative. This disinterested distribution is in turn the ban on all non-financial cooperatives to share the remaining assets in the disappearance (dissolution or liquidation) of the cooperative except agricultural cooperatives that can decide in this case, distribute the remaining assets to members without knowing the reasons for the exception. Moreover, the nondivisibility of the reserve is considered a mere legal disadvantage for members and has had some rewrites in co-operative legislation without knowing either the reasons for these changes. The aim of our thesis is to engage a critical discussion around the following central question: given the current legal framework on cooperatives, the principle of nondivisibility the reserve must be maintained as such in the Cooperatives Act, or simply be deleted, as in the corporation, where it is nonexistent without this deletion does not affect the legal concept of the cooperative? Specifically, what is the legal framework and what are the motives which may plead in favor of maintaining or deletion of the principle of nondivisibility reserve? To answer this question, this thesis is divided into two parts. The first part explores the legal framework for non-financial cooperatives in Québec compared with certain legal concepts from other legislation. It examines the legal basis underlying the nondivisibility the Quebec law reserves of non-financial cooperatives. The second part makes a critical discussion around the history of the principle of nondivisibility Reserve (ch. 3), different legal arguments available (ch. 4) and assumptions based around concrete effects available (ch. 5). She exploire these dimensions to support maintaining or not the nondivisibility Reserve current legislation on non-financial cooperatives. Although the research lead to a nuanced response, the overall results rather militates in favor of maintaining the principle of nondivisibility reserve. Previously, the observation of the legal foundations of the underlying concepts in nondivisibility the Quebec law reserves of non-financial cooperatives helped to understand the concepts underlying this principle before answering the question about its maintenance or suppression of current legislation on cooperatives. The discussion made it possible to highlight the importance of a fairly obvious basic reality: this principle allows to preserve the reserve, useful for the development of the cooperative and the cooperative movement as a whole. Moreover, this principle of nondivisibility of the reserve part of the social mission of the cooperative, which is not intended maximizing monetary profit. The nondivisibility Reserve also part of the consistency of Quebec law cooperatives with the concept of cooperatives as defined by the Quebec cooperative movement and the ICA while addressing the historical purposes of fairness between generations and solidarity. Finally, while discussing the arguments of accounting data and illustrations of some interviews with some active members of the cooperative movement does not lead to any firm conclusion, it appears that the nondivisibility the reserve does not dampen the trend rising investment and sales of non-financial cooperatives. This prohibition even be a self-financing mechanism of the cooperative and a symbol of solidarity.