Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-09T23:09:07Z No. of bitstreams: 1 Alexandre Zucolo.pdf: 995139 bytes, checksum: a7e60d00a394a75379cd252cb230c7d0 (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-09T23:09:19Z (GMT) No. of bitstreams: 1 Alexandre Zucolo.pdf: 995139 bytes, checksum: a7e60d00a394a75379cd252cb230c7d0 (MD5) / Made available in DSpace on 2010-03-10T13:30:32Z (GMT). No. of bitstreams: 1 Alexandre Zucolo.pdf: 995139 bytes, checksum: a7e60d00a394a75379cd252cb230c7d0 (MD5) Previous issue date: 2009-05-13 / Technology Innovation is one of the main competitive factors of modern economies and is object of public policy in every developed country. In Brazil, Finep has been providing support to the technology development of firms since 1976. Starting from 2006, it also began to offer direct subsidies in the form of economic subventions. This study characterizes the concept of economic subvention according to Brazilian Law, presenting examples of its uses as public policies, and specifically the economic subvention for innovation as operated by Finep from 2006 to 2009. Then, Finep's subvention practice is compared, by content analysis, with related subsidies in developed countries. For such, the North American programs SBIR, ATP and TIP, and the programs operated by OSEO in France and CDTI in Spain were selected. Aspects related to the logics of intervention are approached, notably technology risk, government subsidies share, institutional models and instruments integration. / A inovação tecnológica é um dos principais fatores de competitividade das economias modernas e, em todos os países desenvolvidos, é objeto de políticas oficiais para sua promoção. No Brasil, a Financiadora de Estudos e Projetos (Finep) apóia o desenvolvimento tecnológico das empresas desde 1976. A partir de 2006, passou a operar também subsídios diretos na forma de subvenção econômica. Este estudo caracteriza a subvenção econômica no marco legal brasileiro, apresentando exemplos de sua utilização como política pública e, especificamente, a subvenção à inovação operada pela Finep no período de 2006 a 2009. Em seguida, o instrumento da Finep é comparado, por análise de conteúdo, com programas de subsídio correlatos em países desenvolvidos. Para tal, foram selecionados os programas norte americanos SBIR, ATP e TIP, e aqueles operados pela OSEO na França e CDTI na Espanha. São abordados aspectos relativos à lógica de intervenção, dando ênfase a questões como risco tecnológico, intensidade no apoio, modelos institucionais e integração de instrumentos de apoio.

This thesis deals with problems of cost and profitability of farms producing the selected crop and livestock commodities. For the structure of the work is divided into 3 parts - theoretical part and practical part of the methodology. The theoretical part is devoted to the use of cost and production functions and the degree of cost-effectiveness. Complementing the analysis of systems of indicators, which is defined logarithmic metoda.V practical part of the theoretical findings are applied to a set of 76 farms, which are divided according to production areas in the period 2006 - 2010.

The aim of this thesis was to assess business development opportunities in organic farming in selected enterprises in upland areas and a proposal how to improve its performance. The theoretical part explains the basic concepts of organic farming, the current status of organic agriculture, inspection and subsidies. Special attention is paid to the issue of calculation. The practical part deals with the analysis of structure of costs and incomes of livestock production and describes anomalies in the company during the monitored period. In conclusion, the thesis presents the main results of the solved problems and proposed recommendations how to improve the management of the analyzed company with regard to the welfare and business continuity.

The objective of the thesis was to ascertain the development speed of extensive organic orchards in the South-Moravian region, evaluate their production's potential, legislative, economic, and environmental aspects. Research was conducted via public surveys and visits of organic orchard owners in the South-Moravian region. Other data was obtained in co-operation with BIOKONT CZ, s.r.o., a regulatory organization, and using the Ministry of Agriculture and Pro-bio association web sites. The results show there are currently 4402 environmental entities registered at the Ministry of Agriculture, including 3894 organic farmers. As of 31st March. 2014 there have been 689 organic orchard owners in the Czech Republic, of which 17% is registered in the South-Moravian region alone. 14 of the 16 interviewees do harvest their orchards' production. One orchard owner established his orchard focusing on blackcurrant enzyme extraction instead of conventional fruit production. There is a concern that one of the respondents converted their orchard to an organic system only due to potential subsidies, since they do not harvest any produce. The reason allegedly is the age of the trees and a lack of pollinators. Other farmers established their orchards convinced that fruits produced in accordance with organic farming rules is better than its conventional counterpart.

Subsidies to agriculture in 2007-2013 and after 2013. The thesis is focused on the use of subsidies in agriculture with a deeper focus on fruit growing. In the theoretical part of the thesis describes the programs and subsidy schemes that have been provided to farmers and ovocnářům 2007-2013. In addition, subsidies that are provided to them after 2013. In the practical part of the thesis focuses on the fruit grower in southern and western Bohemia, where the questionnaire investigated interest subsidy programs that were offered ovocnářům period 2007-2013, the average age of fruit trees, fruit storage method, the type of storage device and method of sale fruit.

Made available in DSpace on 2014-12-17T14:27:20Z (GMT). No. of bitstreams: 1 MariannaPP_DISSERT.pdf: 1396601 bytes, checksum: aaf52b34dbdc02a341c65518d94c4687 (MD5) Previous issue date: 2012-12-11 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The Multilateral Trading System has evolved and presented new international mandatory rules to States. Along with the World Trade Organization constitutive treaty, Brazil has incorporated the Agreement on Subsidies and Countervailing Measures (ASCM) in the national legal system. That treaty limits de scope of subsidies concession by governments since this practice can constitute a mechanism of commercial disloyalty, affecting national industrial development in the importing country. At the same time, the multilateral agreement grants defense legitimate instruments to States, among them the possibility of domestically and unilaterally imposing countervailing measures to subsidized products that enter the national territory. Since the issue concerns both international and domestic level in complementary grounds, this research, besides investigating the treaty related obligation, aims at studying the national legal fundaments to ASCM s application by the Brazilian State. Therefore, the essential point resides in the State s conduction of its international trading and also in its available and constitutionally established mechanisms of economic intervention. State s regulating power reveals itself as a fundamental prerogative to succeed in the internalization of international agreement s requirements in the domestic legal system, which represents a basic prerequisite to the implementation of countervailing measures. Once the whole normative outlines are apprehended, this study shall scan the administrative process of trading defense main elements, along with the means of controlling public administration acts. The action taken by the public organs that directly intervene in foreign trade shall be analyzed as well, so as to enable reasoning if the unilateral application of countervailing duties by the Brazilian State is happening on legitimacy grounds / O Sistema Multilateral do Com?rcio evoluiu e adveio com normas internacionais de cumprimento obrigat?rio pelos Estados. Juntamente com o acordo constitutivo da Organiza??o Mundial do Com?rcio, o Brasil incorporou em seu ordenamento jur?dico interno o Acordo sobre Subs?dios e Medidas Compensat?rias (ASMC). Este tratado internacional limita a margem de concess?o de subs?dios pelos governos em raz?o de a pr?tica poder constituir um mecanismo de deslealdade comercial, afetando o desenvolvimento da ind?stria nacional do pa?s importador. Ao mesmo tempo, o acordo multilateral outorga aos Estados instrumentos leg?timos de defesa, dentre os quais se destaca a aplica??o, a n?vel interno e de maneira unilateral, de medidas compensat?rias aos produtos que adentrarem o territ?rio nacional com o incentivo das subven??es. Em se tratando de mat?ria em que as ?rbitas internacional e interna complementam-se, a presente pesquisa, al?m de perscrutar acerca dos deveres oriundos do tratado internacional, prontifica-se a estudar os fundamentos jur?dicos dom?sticos para a aplica??o do ASMC pelo Brasil. A quest?o insere-se, por conseguinte, na condu??o estatal de seu com?rcio internacional e tamb?m nos mecanismos de interven??o na ordem econ?mica, consagrados constitucionalmente. O poder regulamentar do Estado brasileiro revela-se fundamental para a internaliza??o dos requisitos do acordo internacional no ordenamento jur?dico p?trio, o que, inclusive, representa requisito basilar para a aplica??o das medidas compensat?rias. Uma vez compreendido todo o arcabou?o normativo pertinente, este estudo procurar? deslindar os elementos essenciais do processo administrativo de defesa comercial, juntamente com os meios de controle da administra??o p?blica. A conduta dos ?rg?os p?blicos diretamente envolvidos no tratamento do com?rcio exterior brasileiro ser?, finalmente, analisada, como forma de se apreender se a implementa??o unilateral dos direitos compensat?rios pelo Estado brasileiro ocorre, como deve ser, de maneira leg?tima

The object of the thesis is to describe and evaluate the current state of the region, which will be determined by drawings from the Rural Development Programme. A new solution will be proposed, which should lead to more efficient development of the region. The thesis includes a literary review, along with an outline of the characteristics of the region. A SWOT analysis was carried out based on these findings. The most important part of the thesis is the analysis of obtaining financial resources from the Rural Development Programme (axis number III and IV).

This thesis addresses the highly topical theme of rural development through the use of EU funds. The main task of this thesis was to analyze the specific conditions of agri-environmental measures in the South Region and their evaluation based on projects financed by the Rural Development Programme Czech Republic. This thesis focused on the use of the Rural Development Programme, Axis III, measure 2, the development of rural areas in the South region and includes a comparison of the situation in the South Region with the national development in this area.

This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income.

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.