nÃo hà / The Federal Government, giving efficacy to section III of  4 of art. 153 of the Federal Constitution enacted Law No. 11,250, of december 27, 2005, which provides that the Union, through an agreement, delegate responsibility for monitoring and collection for the Municipalities and the Federal District on the Rural Land Tax (ITR). By adhering to the agreement, the cities appropriated the entire revenue of ITR, paying, however, with the cost of administering them. Without membership, municipalities receive the transfer equivalent to 50% of the proceeds. This study aims to evaluate the potential of revenue collection ITR considering various scenarios of tax administration costs, serving as a resource for decision-making of the city manager about the adherence agreement with the Union For this, we used data agricultural census 2006 for 184 municipalities in the Cearà linear regression model of OLS. As a result, it was found that characteristics such as the Gini index, the total area of establishments (crop, pasture, woods and forests, agroforestry and so residual) value of goods and livestock area of influence on the collection of ITR. It is presented as a consequence, the potential revenue collection of the tax to municipalities on the basis of the Cearà cost scenarios considered. / O Governo Federal, dando eficÃcia ao inciso III do  4 do art. 153 da ConstituiÃÃo Federal, editou a Lei n 11.250, de 27 de dezembro de 2005, que prevà a possibilidade de a UniÃo, por meio de convÃnio, delegar competÃncia de fiscalizaÃÃo e arrecadaÃÃo para os MunicÃpios e o Distrito Federal, quanto ao Imposto Territorial Rural (ITR). Ao aderirem ao convÃnio, os municÃpios apropriam a totalidade da receita de ITR, arcando, porÃm, com os custos de administrÃ-los. Sem a adesÃo, os municÃpios recebem o repasse equivalente a 50% do arrecadado. Este trabalho tem como objetivo avaliar o potencial arrecadatÃrio do ITR, considerando diversos cenÃrios de custos de administraÃÃo do tributo, servindo como subsÃdio para a tomada de decisÃo do gestor municipal acerca da adesÃo ao convÃnio com a UniÃo. Para tanto, utilizou-se dados do Censo AgropecuÃrio 2006, para os 184 municÃpios Cearenses, em modelo de regressÃo linear de mÃnimos quadrados ordinÃrios. Como resultado, constatou-se que caracterÃsticas como o Ãndice de Gini, a Ãrea total dos estabelecimentos (lavoura, pastagem, matas e florestas, sistema agroflorestal e de forma residual), valor dos bens e Ãrea de produÃÃo animal exercem influÃncia sobre a arrecadaÃÃo do ITR. Apresenta-se, como consequÃncia, o potencial arrecadatÃrio do tributo para os municÃpios Cearenses em funÃÃo dos cenÃrios de custos considerados.

Orientador: Archimedes Perez Filho / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Geociencias / Made available in DSpace on 2018-08-15T01:28:21Z (GMT). No. of bitstreams: 1 Macia_ClementeJose_M.pdf: 4248296 bytes, checksum: e3b11f6049f394ac398421fa698ebc7d (MD5) Previous issue date: 2009 / Resumo: A região em estudo compreende as sub-bacias dos rios Changalane e Mazimunhama, afluentes do rio Tembe, situadas na província de Maputo, zona Sul de Moçambique. Esta região é reconhecida pelas autoridades administrativas nacionais e provinciais como estando sob pressão de uso agropecuário, desmatamento devido à exploração desenfreada das florestas, queimadas, pecuária extensiva de bovinos e caprinos. Estes fatos estão trazendo e acentuando problemas sócio-ambientais, nomeadamente, insegurança alimentar, baixa produtividade das culturas, erosão e assoreamento dos cursos de água. A avaliação e determinação da capacidade do uso das terras numa bacia hidrográfica são de vital importância para o planejamento e uso racional do solo e outros recursos da terra, dado que o uso inadequado e sem observância da sua capacidade do suporte tem provocado sua degradação. A partir de avaliações dos elementos do meio físico e das atividades desenvolvidas na região compreendidas entre as bacias de Chanagalane e Mazimunhama, com destaque para as de agropecuárias, fez-se uma avaliação das terras, pelo sistema de capacidade de uso, conjugado com as classes de manejo do sistema de aptidão agrícola das terras, a fim de atender ao planejamento e conservação dos recursos da terra e minimizar os problemas ambientais decorrentes do seu uso inadequado. Os dados foram gerados e integrados no SIG Arcinfo/Arcgis 9.2. Os planos de informação para entrada e cruzamento no SIG foram a carta de solos, cartas topográficas (Classes de declives) e uso das terras. Este último componente foi obtido por processamento digital de imagens ASTER. As análises permitiram concluir que a unidades de solos Bv (Basaltos vermelhos) de textura francoargilo- arenoso que ocorrem em declive plano (0-3%) cobrem a maior parte área de estudo com 172.8 km2 (30.1%); este solo foi avaliado como classe IIIs-p/f no sistema de capacidade de uso e 2ab(c) no sistema de avaliação para a aptidão agrícola, mostrando que é um solo adequado para o cultivo de culturas anuais e até perenes, porém têm problemas ligados a profundidade efetiva dos solos e à baixa fertilidade. Por causa da limitante profundidade não é recomendável o uso de mecanização pesada. A segunda unidade de solos que ocupa uma área considerável da área em estudo é a dos solos coluvionares (C) com 154.9 Km2 (26.9%) que ocorrem em relevo suave ondulado a ondulado e estão inclusos na subclasse IVs-sl/so. Estes solos são limitados pela salinidade e sodicidade e risco de inundação. / Abstract: The study area consists of the sub-basins of the Changalane and Mazimunhama rivers, tributaries of the Tembe river, situated in the Maputo province of Southern Mozambique. The region is recognized by the national and provincial authorities as being under pressure from: agricultural use, deforestation due to uncontrolled exploitation of forests, forest fires and the farming of cattle and goats. These factors are creating and exacerbating social and environmental problems, in particular: food insecurity, low crop yields, erosion and siltation of water courses. The evaluation and determination of land use capacity in a hydrographic basin is of vital importance to the planning and rational use of soil and other terrestrial resources given that misuse and disregard of this capacity lead to degradation. From an evaluation of the physical environment and the activities undertaken in the Chanagalane and Mazimunhama basin regions, especially those concerning argiculture, an assessment was made of the land use capability by combining the concepts of system management and agricultural fitness. The purpose of this evaluation was to address the issues of land-use planning and conservation in particular by minimizing the environmental problems arising from misuse. The data were generated and integrated using GIS Arcinfo/Arcgis 9.2. The information layers used included maps of both soil and topography (slope classes) as well a land use map. The latter component was obtained by the digital processing of ASTER images. The analysis showed that the Bv (Basaltos vermelhos) soil units, with a loam-clay-sandy texture, occur on the plains (slope; 0-3%) and cover most of the study area (172.8 km2, 30.1%). This soil was rated as Class IIIs-p/f when evaluated using the land-use capability system 2ab(c), indicating that it is adequate for the cultivation of annual and even perennial crops. However there exist problems regarding the depth of the soil and its low fertility, because of this limited depth it is not recommended to use heavy mechanization. The second soil unit, which occupies a considerable portion of the study area (154.9 km2, 26.9%), consists of the coluvionares soils (C). They occur in regions with mildly to considerably undulating relief and are included in the subclass IVs-sl/so. These soils are limited by their salinity, sodicity and flood risk. / Mestrado / Análise Ambiental e Dinâmica Territorial / Mestre em Geografia

Thesis (M.Dev. (Planning and Management)) -- University of Limpopo, 2022 / Globally, eco-tourism has been recognised as a tool to enhance rural land transformation, mostly in areas and around eco-tourism destinations or those rich with natural resources. With that, literature has confirmed that there is a well-established principle between eco-tourism and rural land transformation in most countries across the globe. Theoretically, the establishments and expansion of eco-tourism do not necessarily bring only rural land transformation and associated benefits to the society but also entail various challenges. The challenges are inclusive of but not limited to threats to indigenous cultures and environmental degradation. Thus, this study was designed and undertaken to explore the effects of eco-tourism on rural land transformation in Mapungubwe National Park. The study utilised both qualitative and quantitative research methods and both qualitative and qualitative data was collected theoretically and empirically on the effects of eco-tourism on rural land transformation. Data collection techniques included semi-structured questionnaires with a sample size of 43 respondents, interview schedules for 8 respondents and observations. Recordings of the interviews with the participants were transcribed and analysed including the findings which emanated from this investigation. The findings reveal that eco-tourism does play an important part in ensuring improvement of the Musina local municipal area’s economy, where the Mapungubwe National Park is located. However, there still seems to be lot that needs to be done to ensure eco-tourism is sustainable to ensure there is rural land transformation and economic growth by eliminating damage to the natural ecosystems. Economic growth is always affected by the changing environments, either negatively or positively and there, the concept always comes in where tourism is concerned. The minimal positive impact it was making is improving some people’s lives and through job creation (South African National Parks, 2006). The study revealed that eco-tourism does have positive effect on rural land transformation in the Mapungubwe National Park, which include economic growth through tourist attraction. The researcher is of the view that ecotourism is playing significant role in the rural land transformation of Mapungubwe National Park.

Thesis (M.Dev.) -- University of Limpopo, 2001 / Refer to document

Originally presented as the author's Thesis (Ph. D.)--Universiteit van Amsterdam, 2005. / Includes bibliographical references (p. 389-408). Also issued online.

Made available in DSpace on 2016-12-23T13:56:02Z (GMT). No. of bitstreams: 1 VERSAO FINAL renata abdalla.pdf: 1003993 bytes, checksum: 53f705da825f69f2791052150b4e5522 (MD5) Previous issue date: 2008-11-23 / Este estudo tem o propósito de contribuir para o entendimento dos fatores que determinam as parasitoses intestinais entre crianças aparentemente expostas às mesmas condições socioeconômicas e ambientais, em área rural do sul do Estado do Espírito Santo. Trata-se de um estudo de prevalência nas áreas de assentamento rural do Município de Alegre. O tamanho da amostra foi de 133 crianças de 6 meses a 12 anos. Foi coletado sangue e fezes e aplicado questionário no período de junho a agosto de 2006. Para análise dos dados, foi conduzido um modelo hierárquico e utilizado o Statistical Package for the Social Sciences (SPSS), versão 14.0. Os resultados são apresentados em três sessões: na primeira, a prevalência das parasitoses intestinais e das variáveis preditoras; na segunda, análise bivariada e regressão logística, em dois modelos de análise, e, na terceira, a distribuição espacial dos casos. Verificou-se uma prevalência de 21,80% de crianças parasitadas. A análise de regressão logística por bloco revelou que foram estatisticamente significantes para parasitoses as seguintes variáveis: escolaridade paterna, número de habitantes por domicílio, água para consumo, hábito de lavar as mãos após defecar, número de refeições, consulta médica em 2005, uso de vermífugo anterior à pesquisa e hábito de lavar as mãos antes das refeições. Na análise de regressão logística final, em ambos modelos, as variáveis que se mantiveram estatisticamente significantes foram: número de habitantes por domicílio e água para consumo. Os dados do presente estudo confirmam a necessidade de políticas públicas no sentido de melhorar a qualidade de vida desta população rural e a continuidade dos estudos nessa área faz-se necessária para que se alcance esta melhora. / The purpose of this study is to contribute to the understanding of the determinant factors of intestinal nematode among children that share the same socio economic condition in a rural area in the south of Espírito Santo State. This is a prevalence study in rural land settlement areas from the municipality of Alegre. The sample size was 133 children. It was collected blood and feces and performed a questionnaire from June to August, 2006. Then, it was conducted a hierarchial model and the data were analyzed by Statistical Package for the Social Sciences (SPSS) version 14.0. The results are seen in tree sections: first, the prevalence of intestinal nematodes and predictors variables, second, bivariate analysis and logistic regression model and third, the especial distribution of the cases. It was verified a prevalence of 21,80% of infected children. In the logistic regression by blocs we found a statistic significance between intestinal nematodes and father education, number of people at home, water supplies, habits of cleaning hands after using a bathroom, number of meals a day, seen a doctor in 2005, use of anti-nematode drugs and habits of cleaning hands before meals. In the final logistic regression, both models had the same variable statistic significance which was: number of people at home and water supplies. The data to present study confirms the need of public politics in order to improve the quality of life for this rural population and continuity of the studies on these areas is necessary to reach this marks.

Abstract The research focuses on rural environments and the questions concerning cultural environment surveys in land use planning. The main purpose of the study is to scrutinize how survey information serves planning. The focus is on pointing out the challenges which can be identified in data management and utilization of information. Main challenges are related to the extendedness and increasing workload of surveys, fragmentation of information and the emphasis put on expertise knowledge. The problems are mainly caused by the lack of well-established practical examples, partly on the hegemony of sector based planning and rationalist-comprehensive tradition in theory of science. Yet the surveys form basically the framework, in which the object or area is been reviewed in the preparation phase of planning. In that sense, the chosen methods in fact-finding also define which qualities primarily come into focus. Single methods or viewpoints and the theories they rely on enlighten the whole only in part. On this basis the aims of the study can be divided roughly in three sections – firstly to the critique of the current practices, secondly, conceptual definition of the structural components of the cultural environment itself, and thirdly, formulation of an integrative approach derived from the above mentioned points of departure. The general understanding of the interaction between man, culture and environment is achieved through phenomenological and existential hermeneutics. The person mapping or exploring the environment with his methods is seen as ”link” between the existing conditions and the future plan. Through that, the overall terms of perception and practice-bound preconditions of human interpretation will come under scrutiny. The study aims to ponder the integration of different approaches and angles, forming a ”toolkit” for environmental analytics and interpretation as a kind of a complexity management. Cultural environment surveys should be developed in a way that they would regard areas as thematic and functional entities instead of a sum of single elements. The research results are presented as a matrix of needs-and-goals -analysis, which forms a framework of assessment for values and desicions. The aim is to clarify the general set-up of land use planning which includes various stakeholders and is multidisciplinary by nature, especially in the context of cultural environments. The needs-and-goals -analysis is based on cultural environment profiling, which includes recognition of values and tolerance towards changes. The purpose of an integrative analysis is to bring out development possibilities and restrictions, together with different development goals. The intensions of different stakeholders should be brought out early enough, in order to prevent disagreements to evolve into conflicts and problems. / Tiivistelmä Tässä tutkimuksessa käsitellään maaseudun kulttuuriympäristöjä sekä maankäytön suunnittelun valmisteluvaiheessa tuotettuja kulttuuriympäristöselvityksiä. Tutkimuksessa tarkastellaan, miten suunnittelun tausta-aineistoina toimivat selvitykset ja niiden sisältämä tieto voitaisiin jäsentää palvelemaan paremmin suunnittelua. Tutkimuksessa on pyritty tuomaan esiin haasteita, joita tiedon hallinnassa ja hyödynnettävyydessä suunnittelun pohjaksi on voitu todeta. Pääasiallisesti nämä liittyvät selvitystiedon laajuuteen ja kuormittavuuteen, sektoroitumiseen ja asiantuntijanäkökulman korostumiseen. Tutkimuksessa esille tuodut ongelmat johtuvat osin selkeitten toimintamallien puutteesta, osin sektorisuunnittelun vahvasta taustavaikutuksesta sekä rationalistis-komprehensiivisesta perinteestä tieteenteoriassa. Kaavoituksen valmisteluvaiheen selvitykset muodostavat kuitenkin viitekehyksen, jonka puitteissa suunnittelualuetta tarkastellaan. Siten valitut tiedonhankinnan menetelmät määrittävät mihin ominaisuuksiin tarkastelun fokus ensisijaisesti painottuu. Käytännössä yksittäiset menetelmät tai niiden taustalla olevat tieteenalat valottavat kokonaisuutta kuitenkin vain osittaisesti ja hajanaisesti. Tutkimuksen tavoitteet voidaan jakaa karkeasti kolmeen eri osa-alueeseen - edellä mainittuun nykyisten käytäntöjen kritiikkiin, ilmiöstä itsestään määrittyvien rakennetekijöiden teoreettis-käsitteelliseen määrittelyyn sekä tähän nojautuvan integroivan lähestymistavan muodostamiseen. Tutkimuksessa hahmotellun kokonaiskäsityksen perustana on fenomenologisen ja eksistentiaalisen analytiikan keinoin määritelty ymmärrys ihmisen, kulttuurin ja ympäristön vuorovaikutuksesta. Tarkasteltavana ovat täten havainnoinnin yleiset edellytykset sekä ne käytäntösidonnaiset ennakkoehdot, joiden myötä selvityksen laatija muodostaa tulkintansa. Kulttuuriympäristöä tutkiva ihminen on keinovalikoimineen eräänlainen ”linkki” olemassa olevan ympäristön ja tulevan suunnitelman välillä. Tutkimuksessa on pohdittu eri näkökulmien integroitumista eräänlaiseksi organisoiduksi kompleksisuuden hallinnaksi, jonka perustana on havaintojen tekemisen ”välinekokonaisuus” kohteena olevan ympäristön piirteistä. Selvitysmenetelmiä tulisi kehittää ennen muuta siten, että kulttuuriympäristöjen tarkastelu teemallisten ja toiminnallisten kokonaisuuksien kautta mahdollistuisi nykyistä paremmin yksittäisten kohteitten sijaan. Tutkimuksen tuloksena esitetty tarve- ja tavoiteanalyysi muodostaa tulkintakehyksen suunnitteluvalinnoille ja toisaalta selkiyttää monitoimijaisen ja monialaisen suunnittelun lähtökohtia. Lähtökohtana on kulttuuriympäristöprofiilin laadinta, arvojen ja muutoksensietokyvyn määrittely sekä kehittämispotentiaalien esille nostaminen vaihtoehtoisten kehityspolkujen hahmottamisessa. Eri osapuolten tarpeet ja tavoitteet on myös tuotava esille riittävän aikaisin. Tällä on pyrittävä ennen muuta ehkäisemään ristiriitojen kehittymistä konflikteiksi ja asenteiden lukkiutumista vastakkainasetteluiksi.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-11T13:21:12Z No. of bitstreams: 1 Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5) / Made available in DSpace on 2018-12-11T13:21:12Z (GMT). No. of bitstreams: 1 Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5) Previous issue date: 2018-08-22 / The present work intends to investigate the standard of incidence of rural territorial tax, exemption and instrumental duties. To do so, we first draw the method used for the elaboration of the work, as that of semantic logical constructivism, we establish premises and clarify fundamental concepts defining them. We address the criteria of the tax incidence rule-array, delving deeper into its general theory to apply to the construction of the rule-array of tax incidence of the rural territorial tax. When constructing this norm of behavior, we have made a split between the fiscal and extra-fiscal rules, in order to analyze carefully all its structure. We find a very complex tax, in the construction of all its criteria from the antecedent of the norm, which are: material (concept of property and rural property), spatial (between destination and location) and temporal, as well as (passive and active) (quantitative or not) and quantitative (exemption, non-incidence, principle of contributory capacity, isonomy, non-confiscation). The division of the norm of behavior allowed us to verify the strict relation of the extrafiscal tax rate with the materiality that authorizes it, what is the exercise of the social function. The analysis of the exemption rules led us to also investigate the institute of non-incidence and its application in this tax, as well as to observe its structure as a standard of structure. The duties of presenting the ADA, CAR, and registering the legal reserve in enrollment, instigated us to classify them as instrumental duties of the exemption rules, which had repercussions in the analysis of the imposed sanction. We conclude with the analysis of some practical cases, such as the incidence of ITR in the areas of mineral exploration, landfill and embargoed for any activity by competent agent. To conclude we made our final considerations exploring the main constructions realized on the subject / O presente trabalho foi realizado com intuito de investigar a norma de incidência do imposto territorial rural, de isenção e dos deveres instrumentais. Primeiramente foi traçado o método utilizado para a elaboração do trabalho – o constructivismo-lógico semântico – firmadas premissas e esclarecidos conceitos fundamentais. Foram abordados os critérios da regra-matriz de incidência tributária, com aprofundamento na sua teoria geral para aplicação à construção da regra-matriz de incidência tributária do imposto territorial rural. Quando da construção dessa norma de comportamento, foi feita uma cisão entre a norma fiscal e extrafiscal pra a análise cuidadosa de toda sua estrutura. Ao longo da pesquisa, foi descoberto um tributo muito complexo, na construção de todos os seus critérios, desde os do antecedente da norma, quais sejam: material (conceito de propriedade e de imóvel rural), espacial (entre a destinação e a localização) e temporal, como também os do consequente da norma: pessoal (sujeição passiva e ativa (parafiscalidade ou não) e quantitativo (isenção, não incidência, princípio da capacidade contributiva, isonomia, não confisco). A cisão da norma de comportamento permitiu verificar a estrita relação da alíquota extrafiscal com a materialidade que lhe autoriza, qual seja o exercício da função social. A análise das normas de isenção levou a pesquisa a investigar também o instituto da não incidência e sua aplicação neste imposto, além de observar sua estrutura como norma de estrutura. Os deveres da apresentação do ADA, CAR, e averbação da reserva legal na matrícula, instigou esta investigação a classificá-los como deveres instrumentais das normas isentivas, o que repercutiu na análise da sanção imposta. Ao final, são analisados alguns casos práticos, como a incidência do ITR nas áreas de exploração mineral, de aterro sanitário e embargadas para qualquer atividade por agente competente. Para concluir, a dissertação traz nossas considerações finais explorando as principais construções realizadas sobre o tema

Thesis (Ph. D.)--University of Tennessee, Knoxville, 2008. / Title from title page screen (viewed on Sept. 16, 2009). Thesis advisor: Patricia Freeland. Vita. Includes bibliographical references.

Thesis (M.A.)--State University of New York at Binghamton, Anthropology Department, 2005. / Includes bibliographical references.