Dissertations / Theses on the topic 'Impact of development'
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Soto, Masip Albert. "Development of efficient numerical models for the simulation of low velocity impact and compression after impact on composite structures." Doctoral thesis, Universitat de Girona, 2018. http://hdl.handle.net/10803/664503.
Full textEls materials compòsits són actualment utilitzats en diferents sectors industrials que busquen la reducció de pes estructural amb la finalitat de reduir el consum de combustible. La rigidesa i resistència que ofereixen en relació amb el seu pes els ha convertit en una excel·lent opció per aplicacions aeronàutiques. No obstant això, les càrregues a impacte són una de les principals preocupacions en el disseny d’estructures aeronàutiques fabricades amb laminats de material compòsit. És especialment el cas d’impactes a baixa velocitat que deixen dany difícil de detectar durant inspeccions visuals però que poden reduir significativament la resistència de l’estructura. L’ús de models numèrics fiables pot ajudar a reduir l’actual nombre d’assaigs experimentals que són costosos tant en temps com econòmicament. Tanmateix, l’aplicació de models numèrics en estructures de material compòsit de gran dimensió es veu limitada pel cost computacional que representen. A més, els models numèrics requereixen moltes definicions que afecten la seva eficiència, precisió, objectivitat i robustesa. La present tesi té com a objectiu desenvolupar una metodologia clara i eficient per realitzar prediccions fidedignes d’impacte a baixa velocitat i compressió després d’impacte en estructures de material compòsit que pugui ser aplicada en casos de rellevància científica i industrial. En primer lloc, es descriu una metodologia per a la simulació d’impacte a baixa velocitat i compressió després d’impacte en laminats de compòsit la qual és validada experimentalment a escala de proveta de laboratori. Les definicions més importants es discuteixen i es té especial atenció en aquelles que afecta l’eficiència computacional. Per una òptima discretització del model és desitjable conèixer la longitud de zona cohesiva. Noves fórmules per predir la longitud de zona cohesiva en delaminació es proposen per modes purs de fractura. Es realitza un estudi numèric comparatiu de diferents tecnologies d’element finit i d’interacció cohesiva típicament utilitzades en la literatura amb la finalitat de comparar la seva precisió i eficiència computacional. A més, es proposen criteris per definir paràmetres numèrics del model cohesiu que afecten el temps computacional. Els models numèrics poden ajudar a entendre la seqüència de dany durant esdeveniments d’impacte, els quals poden ser complicats d’analitzar experimentalment. La metodologia proposada s’aplica per predir la resposta a impacte i compressió després d’impacte en laminats de capes primes. És un cas que representa un repte computacional per l’elevat nombre de capes i interfases involucrades. Els resultats numèrics contrastats experimentalment indiquen que els efectes de trencament de matriu es poden obviar mentre que la delaminació i especialment la forma de la llei cohesiva de la fibra són de gran importància en les prediccions de laminats de capes primes. Finalment, la metodologia s’aplica per la predicció de sub-components rigiditzats de material compòsit amb la finalitat de mostrar que la metodologia permet anàlisis a escales majors. Es demostra el potencial de la metodologia i tècniques utilitzades per adreçar problemes d’interès industrial com és la predicció de la resistència d’un panell rigiditzat abans i després de ser danyat per un eventual impacte
Garikayi, Francis Valentine. "Financing development or developing finance? A review of development impact evaluation systems used by development finance institutions in South Africa." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30361.
Full textIshac, Wadih. "Furthering national development through sport, the case of Qatar." Thesis, Bourgogne Franche-Comté, 2018. http://www.theses.fr/2018UBFCH037/document.
Full textWhen we mention international relations, we generally talk about diplomacy and investment, but there are other ways of promoting the interests of a government on the international stage. Sport can be used as tool to improve diplomacy between countries, as well as developing economic and social interests. Additionally, sport takes an important place in shaping the image of a nation, while it improves the integration process of young generations into the world. One of the main interests, from a government perspective, in the use of sport, is to generate a positive emotional connection to a host nation - what is known as soft power. The aim of this work is to explore some of the ways in which sport is used to generate this power, and how it can provide a type of control or influence. Specifically, it will focus on the State of Qatar. This work is separated to three main parts. First I present the development of sport and the way sport events were used by different countries and political regimes, and the impact generated. Second, I try to understand the impact generated from Qatar investment in the French football team Paris Saint-Germain. And third, I measured the socio-psychological impact generated on the young generation from hosting international sport events, as in the case of the Handball World championship 2015.This work sets to clarify how allowing such investment is perceived as an opportunity for development within the society, and to improve diplomacy. Additionally, focussing on the young generation allows me to study the evolution of how sport is an important tool in the process of socialization of young people into global society. Based on my research, I argue that the result of the Paris Saint-Germain investment was a "win-win" situation between France and Qatar on the social, economic, and political level. Also, using sport events generated positive emotional impact, making the residents admire the vision of the government. The young generation, regardless nationality has a positive view of government efforts to improve and develop itself - the Qatari government's vision was salient to the young generation in Qatar
Ahammed, A. K. M. Rafique. "Development of environmental impact assessment in Bangladesh." Title page, contents and abstract only, 2001. http://web4.library.adelaide.edu.au/theses/09ENV/09enva285.pdf.
Full textScheyvens, Henry 1965. "Evaluating aid : the developmental impact of Japan's official development assistance." Monash University, School of Political and Social Inquiry, 2001. http://arrow.monash.edu.au/hdl/1959.1/8632.
Full textVerš, Evelin. "Development of impact-induced hydrothermal system at Kärdla impact structure /." Tartu, Estonia : Tartu University Press, 2006. http://dspace.utlib.ee/dspace/bitstream/10062/187/1/verzevelin.pdf.
Full textMichel, Adrien. "Acoustic methods development for implants biomechanical stability assessment." Thesis, Paris Est, 2015. http://www.theses.fr/2015PESC1163.
Full textWhile hip arthroplasty has become a common surgical procedure, failures still happen due to inadequate mechanical behavior of the prosthesis. This work studies the behavior of the acetabular cup (AC) implant within bone tissue and develops an impact analysis method to assess its insertion conditions. In the first part, AC insertion within bovine bone tissue are performed using reproducible mass drops. The impact force signals are recorded and are shown to be sensitive to insertion conditions of the AC implant. An empirical analytical model considering a flat punch configuration to model the bone-implant contact conditions is used to understand the variations of the signals. The AC implant tangential stability is further evaluated for different bone cavity configurations. An impact signals analysis enables to assess the AC implant primary stability in vitro. In the second part, a hammeris instrumented with a force sensor and is used to record the impacts force signals. The impact signals analysis allows to evaluate the AC implant stability. In order to transfer the approach to a situation closer to the clinical application, tests are then realized with cadaveric hips. The method is found useful to predict the AC implant stability ex vivo. In the third part, finite element models are developed to improve the understanding of the AC implant mechanical behavior within bone tissue. A model investigates the dynamic processes occurring during the AC implant impaction. The impact signals analysis allows to evaluate the bone implant contact area. A second model studies the influence of the peri-implant anisotropic bone mechanical properties on the mechanical behavior of the AC implant. By coupling experimental and numerical approaches, this work provides new features concerning the mechanical processes responsible for the AC implant stability. Moreover, the feasibility of a medical device that could assess peroperatively the AC implant stability is proved
SCARBOROUGH, DONNA RUSSELL. "CONSEQUENCES OF INTERRUPTING NORMAL NEUROPHYSIOLOGIC DEVELOPMENT: IMPACT ON PRE-SWALLOWING SKILLS." University of Cincinnati / OhioLINK, 2002. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1014663977.
Full textMilosevic, Vedrana. "Women's impact on development in India." Thesis, Växjö University, School of Management and Economics, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-7121.
Full textIndia is the world’s largest democracy where 1 186 200 000 people live and almost half of these are women. So how does women’s situation effect India’s development. This essay focuses on secondary education, female labor force participation and active population growth and measures their affect on Human Development Index (HDI). The literature shows a positive effect of all explanatory variables on HDI. In other an effective resource allocation towards words women might be the key for India to reach higher living standards. It is indeed a question of effective resource allocation because women in India don’t enjoy the same freedoms and rights as men which will clearly effect the countries resource allocation and the HDI
Ma, Yue 1971. "Software development for odour impact assessment." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80128.
Full textWhite, Howard. "The macroeconomic impact of development aid." Thesis, University of Oxford, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.279409.
Full textGehring, Josh J. "Impact leadership : a leadership development series." Virtual Press, 2004. http://liblink.bsu.edu/uhtbin/catkey/1286600.
Full textSchool of Physical Education
Pepper, Nicholas. "Bound to Impact: a best practices guide to term sheets in African Impact Investing deals." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/28983.
Full textBullard, Daniel Peterson. "The impact of context manipulation on knowledge development in a balancing task." University of Cincinnati / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1258741368.
Full textBennett, Erin Elizabeth. "Examining Development Impact Measurement: A case of South African Impact Investors." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30354.
Full textScribner, Martin A. "A guide to using development impact fees in Indiana." Virtual Press, 2000. http://liblink.bsu.edu/uhtbin/catkey/1191719.
Full textDepartment of Urban Planning
Parker, Shaunette Roberta Byers. "Impact of Positive Youth Development Services on Resilience Among Adjudicated Girls." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2571.
Full textVera, Torrejón José Antonio, and Safra Paola Caicedo. "The Negative Environmental Impact and its Evaluation Before, During and After the Development of Productive Activities." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117083.
Full textEn la primera parte del artículo se propone un desarrollo teórico – doctrinario del concepto de impacto ambiental y de su vertiente positiva y negativa. Asimismo, se desarrolla una comparación y diferenciación teórica del concepto impacto de ambiental negativo y de contaminación ambiental. En la segunda parte, se plasman los conceptos teóricos a nivel práctico, desarrollando así las implicancias de los impactos ambientales negativos antes,durante y después de la ejecución de actividades productivas.
Ritzka, Martin Stefan. "Incorporation of Sustainable Development Concerns in Regulatory Impact Assessments." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297575.
Full textCarniel, Beatriz de Faria. "Avaliação de impactos ambientais e sociais do uso da nanotecnologia na agricultura: uma proposta metodológica." Universidade Federal de São Carlos, 2013. https://repositorio.ufscar.br/handle/ufscar/7025.
Full textUniversidade Federal de Minas Gerais
Nanotechnology has been reported as a technology that will have further development in this century and agricultural nanotechnologies gain space with the discovery of its potential applications in the transport of substances, nanosensors, nanocapsules, among others. Many of these nanoproducts are already found in the market or in development, therefore, exposure to nanoparticles concerns the scientific community and policy makers. In this context, this project aims to develop a methodology for assessing the environmental and social impacts of nanotechnology use in agriculture. Given the complexity and scope of nanotechnology, impact indicators were formulated by reviewing specialized scientific literature. The indicators were conceptually validated in a remote consultation with experts of areas related to agricultural nanotechnology through a questionnaire formulated according to the Delphi technique. The Impactos AGNano method has the indicators as an essential basis for its development and has two stages of evaluation: Safety Assessment (preliminary assessment to obtain the Security Index) and Impact Assessment (for obtaining Impact Index). The method was validated in a presential consultation with experts of areas related to nanotechnology in agriculture.
A nanotecnologia tem sido reportada como a tecnologia que terá maior desenvolvimento neste século e as nanotecnologias agrícolas ganham espaço com a descoberta de suas potenciais aplicações no transporte de substâncias, nanossensores, nanocápsulas, entre outros. Muitos destes nanoprodutos já são encontrados no mercado ou em desenvolvimento, dessa forma, a exposição às nanopartículas utilizadas nessas tecnologias preocupa a comunidade científica e os legisladores. Neste contexto, o presente trabalho teve como objetivo a criação de uma metodologia para a avaliação dos impactos ambientais e sociais do uso de nanotecnologias na agricultura. Dada a complexidade e abrangência da área nanotecnológica, indicadores de impacto foram formulados através de revisão de literatura especializada. Os indicadores foram validados conceitualmente em uma consulta remota a especialistas de áreas relacionadas à nanotecnologia agrícola por meio de questionário formulado de acordo com a técnica Delphi. O método Impactos AGNano foi desenvolvido utilizando os indicadores como base e possui duas etapas de avaliação: Avaliação de Segurança (avaliação preliminar para obtenção do Índice de Segurança) e Avaliação de Impacto (para obtenção do Índice de Impacto). O método foi validado em consulta presencial a especialistas de áreas relacionadas a nanotecnologia agrícola.
Lung, Hon-kei William. "Environmental impact assessments and transport development in Hong Kong." Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk:8888/cgi-bin/hkuto%5Ftoc%5Fpdf?B23339251.
Full textCrespo, Cuaresma Jesus, Olha Danylo, Steffen Fritz, Ian McCallum, Michael Obersteiner, Linda See, and Brian Walsh. "Economic Development and Forest Cover: Evidence from Satellite Data." SpringerNature, 2017. http://dx.doi.org/10.1038/srep40678.
Full textBuehren, N. "Essays in development economics : three impact evaluations." Thesis, University College London (University of London), 2013. http://discovery.ucl.ac.uk/1398305/.
Full textHanif, Mohammed Ahsan. "Western Fatwa Councils : their development and impact." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/2797/.
Full textHarley-McClaskey, Deborah. "Impact of Cocurricular Experience on Leadership Development." Digital Commons @ East Tennessee State University, 2000. https://dc.etsu.edu/etsu-works/4720.
Full textMerrell, Aaron Jake. "Development, Classification and Biomedical Applications of Nano Composite Piezoresponsive Foam." BYU ScholarsArchive, 2018. https://scholarsarchive.byu.edu/etd/7338.
Full textVaz, Greyce Maria Labre. "Alternativas de financiamento para o alcance dos ODS." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21130.
Full textO financiamento de projetos para alcance dos ODS tem sido maioritariamente conduzido por meio de APD dos países que integram o CAD-OCDE, e por algumas iniciativas de países em desenvolvimento, como a cooperação Sul-Sul. Cada país que compõe a OCDE se comprometeu em doar 0,7% do seu PIB anual para projetos que visam a redução da pobreza no mundo até 2030. Entretanto, com o não cumprimento desse compromisso e o objetivo de "não deixar ninguém para trás" faz com que a busca por novos atores para contribuir com esse objetivo se torne uma realidade. Nesse cenário, este trabalho apresentará alternativas disponíveis no mundo para viabilizar a redução da pobreza e desigualdade, por meio da participação/financiamento do setor privado a projetos que buscam a promoção de negócios que gerem impacto positivo na sociedade e meio ambiente.
The financing of projects to reach the SDGs has been mostly carried out through ODA from the countries that are part of the CAD-OECD, and by some initiatives of developing countries, as the South-South cooperation. Each country that makes up the OECD has committed to donate 0.7% of its annual GDP to projects that aim to reduce poverty in the world by 2030. However, with the non-fulfillment of this commitment and the objective of "leaving no one behind" makes the search for new actors to contribute to this goal become a reality. In this scenario, this work will present alternatives available in the world to enable the reduction of poverty and inequality, through the participation / financing of the private sector to projects that seek to promote businesses that generate a positive impact on society and the environment.
info:eu-repo/semantics/publishedVersion
Clower, Martha Wolf. "The impact of sex-role development upon utilization of life review in males." Case Western Reserve University School of Graduate Studies / OhioLINK, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=case1056129028.
Full textShelley, R. M. "Development of HDPE fuel tanks." Thesis, Loughborough University, 1987. https://dspace.lboro.ac.uk/2134/11033.
Full textDean, Graeme Michael. "The Impact of Virtual Geographies: Video Gaming and Wayfinding." Master's thesis, Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/73238.
Full textM.A.
Success in spatial skills can be an indicator of success in mathematics and sciences. Wayfinding, the ability to purposefully navigate, is one such important spatial skill. Spatial skills can be developed in a number of ways, one of which may include playing video games. Research gathered from a survey and mapping exercise, indicates that though video games may not have a statistically significant impact on wayfinding, experience does. When properly utilized, video games could become part of that important spatial skill training experience.
Temple University--Theses
Millington, Faith W. E. "The impact of remittances on GDP in CARICOM." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/20084.
Full textKapepula, Annie. "Communication and its impact on enterprise financial sustainability." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/29001.
Full textTanner, Diane Janet. "Environmental impact assessment and its role in regional development planning." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/25057.
Full textApplied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
MacDonald, Ann. "The impact of the B.C. enterprise development centres on local economic development." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26871.
Full textApplied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
Piper, Jacqueline Melissa. "Cumulative effects assessment in the UK : progress and potential." Thesis, Oxford Brookes University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325474.
Full textPinho, Paulo Manuel Neto da Costa. "Planning and control for environmental policy : a study in Portugal." Thesis, University of Strathclyde, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.282798.
Full textMayawala, Divyam. "Analysis of the impact of agricultural sector on economic growth." Access to citation, abstract and download form provided by ProQuest Information and Learning Company; downloadable PDF file, 93 p, 2008. http://proquest.umi.com/pqdweb?did=1459902411&sid=12&Fmt=2&clientId=8331&RQT=309&VName=PQD.
Full textHarper, Richard Eugene. "Development of novel synthetic turf infill materials." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/54346.
Full textClements, Rebecca Louise. "A social and environmental impact assessment that examines the impacts that have resulted from the construction and operation of the Channel Tunnel." Thesis, University of Canterbury. National Centre for Research on Europe, 2006. http://hdl.handle.net/10092/924.
Full textKlein, Jolie. "Impact of learning centers on preschoolers' social development /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/education/2005/thesis_edu_2005_klein_impac.pdf.
Full textYang, Kwan-Ho. "Development of impact testing procedure at elevated temperature /." Thesis, Connect to this title online; UW restricted, 1988. http://hdl.handle.net/1773/7038.
Full textGavilan, Sjöström Oliver. "Entrepreneurial Ventures : And their impact on economic development." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36594.
Full textDiBiase, Deborah. "Formative Assessment Professional Development| Impact on Teacher Practice." Thesis, Johnson & Wales University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3621976.
Full textWith increasing demands on student achievement as set forth by the No Child Left Behind Act (NCLB) (2001), teachers are the catalyst for improving their students' performance (Marzano, 2000). Existing studies on the use of formative assessment as a process by which teachers elicit information of their students' progress and use that information to inform their instruction have shown promising results in student achievement gains (Wiliam & Thompson, 2007). Extensive teacher professional development is needed, however, to instill a change in teacher practice needed to successfully employ formative assessment resulting in improved student achievement (Trumbull & Lash, 2013; Wiley & Heritage, 2010).
The purpose of this study was to determine the relationship between Linking Learning and Assessment professional development (including online training modules and communities of practice) as well as other forms of professional development on formative assessment and resulting self-perceived teacher practice, and what aspects of the professional development teachers found meaningful in improving their practice.
This study utilized a mixed-methods design. A questionnaire was administered to middle level educators (N=82) throughout the state followed by a focus group interview (N=5). Quantitative data analysis consisted of descriptive statistics, correlations, Anova, and t-tests. Qualitative data were obtained through open-ended questions and the focus group. Content analysis was conducted to analyze the qualitative data obtained through the focus group interview and the open-ended questions on the questionnaire.
A major finding of this study is that most teachers are in the early stages of implementing the formative assessment process and have begun to realize the power of formative assessment. Those who have had ongoing and intensive training have begun to see meaningful changes in their practice. Professional development found to be most meaningful to teachers includes: collaboration, active learning opportunities and coherence. In addition, teachers expressed the need for professional development to be differentiated to meet their individual needs.
The results of this study may serve to inform teachers, administrators, districts and state departments of education when developing and implementing professional development in general as well as professional development on formative assessment.
Phippen, Andrew David. "Component technologies and their impact upon software development." Thesis, University of Plymouth, 2000. http://hdl.handle.net/10026.1/1723.
Full textBloom, Emily. "The impact of imaginary companions on social development." Lynchburg, Va. : Liberty University, 2008. http://digitalcommons.liberty.edu.
Full textBozeman, Marci L. "The impact of service-learning on cognitive development." Thesis, This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-02132009-171324/.
Full textWhite, Deborah H. "The Impact of Cocurricular Experience on Leadership Development." Digital Commons @ East Tennessee State University, 1998. https://dc.etsu.edu/etd/2992.
Full textMathis, Kaitlyn A. "Impact of reduced calcium during development in snakes." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/honors/331.
Full textFLORES, ANA LUIZA SILVA DE ALVAREZ. "THE FISCAL REGIME IMPACT ON SUBSALT RESERVES DEVELOPMENT." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=15821@1.
Full textA adoção de regimes fiscais em diversas indústrias vem sendo tema de discussões no meio acadêmico há diversos anos. Apesar de não se chegar a uma conclusão sobre qual regime é o mais eficiente, existe um consenso geral de que os regimes fiscais devem ser, tanto quanto possível, neutros. Ou seja, não devem impactar o nível de investimento e a atividade econômica devido à sua aplicação. A questão se torna ainda mais complexa quando a indústria analisada é a de exploração e produção de petróleo, na medida em que se trata de uma commodity essencial para garantir a segurança e autonomia nacional e, no caso da maior parte das reservas, com acesso restrito. No Brasil, durante anos a indústria de petróleo sequer foi capaz de garantir a autosuficiência de óleo do país. Mas recentemente, com a descoberta do mega campo de Tupi na região do pré-sal, teve início uma nova era na indústria petrolífera do país. Além do potencial de crescimento da produção de óleo nacional, surgem diversas questões quanto ao marco regulatório a ser adotado, já que sob o ponto de vista do governo, o objetivo do marco regulatório deve ser atrair investimentos e capturar o retorno econômico máximo de suas reservas. Sob as atuais circunstâncias, é provável que o governo queira aumentar sua participação sobre a produção das reservas da região do pré-sal, entretanto é preciso analisar com cuidado os reais benefícios de se adotar uma política mais restritiva frente aos pesados investimentos que serão necessários para desenvolver as reservas desta região. Este trabalho analisa cinco regimes fiscais atualmente em vigor em diferentes países, além do atual marco regulatório brasileiro, com o objetivo de avaliar como o país poderá reter o maior benefício econômico possível, através da análise de diferentes cargas tributárias, seu peso sobre a atratividade dos investimentos e o desincentivo às empresas explorarem de forma ótima as reservas das quais adquirem concessão.
The adoption of tax systems in different industries has been a discussion subject in academic circles for several years. Although a conclusion hasn’t been reached yet about which system is more efficient, there is a consensus that tax systems should be neutral. In other words, the level of investment and the economic activity shouldn’t be affected by its application. The issue becomes even more complex when the industry being analyzed is upstream, to the extent that it is a commodity essential to ensure national security and autonomy, which usually has restricted access. In Brazil, for several years the oil industry wasn’t even able to guarantee domestic oil self sufficiency, but recently, with the discovery of huge Tupi field in the subsalt region, a new era began in the country s oil industry. Besides the enormous potential to increase production of domestic oil, there are several issues regarding the regulatory framework that should be adopted, since the government’s goal for the regulatory framework should be to attract investment and capture the maximum economic return of its reserves. Under current circumstances, it’s very likely that the government will consider increasing its share of the production from the subsalt region. However, the real benefits of adopting a more restrictive policy should be carefully analyzed, as heavy investments will be needed to develop the reserves in this region. This paper analyzes five tax systems currently adopted in different countries, besides the current regulatory framework in Brazil, aiming to evaluate how the country can retain the maximum economic benefit possible, through the analysis of different tax rates, its impact on investment attractiveness and the disincentive of private investment in acquiring concession of great reserves.
Kunieda, Yoichiro. "Development of an impact assessment tool for demolition." Thesis, University of Bath, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.715294.
Full text