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Статті в журналах з теми "Projet BEPS"
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Mączyński, Dominik. "The BEPS Influence on Tax Information Exchange." Studia Iuridica Lublinensia 27, no. 2 (September 17, 2018): 127. http://dx.doi.org/10.17951/sil.2018.27.2.127.
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Choi, Seong-Keun. "A Study on OECD BEPS Project and the Legislation to Regulate the Tax Avoidance of Multinational Enterprises." Han Yang Law Review 29, no. 2 (May 31, 2018): 55–92. http://dx.doi.org/10.35227/hylr.2018.05.29.2.55.
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Abu Bakar, Ahmad Ridzuan, Ahmad Tarmizi Haron, and Rahimi A. Rahman. "Building Information Modelling Execution Plan (BEP): A Comparison of Global Practice." International Journal of Engineering Technology and Sciences 7, no. 2 (September 17, 2021): 63–73. http://dx.doi.org/10.15282/ijets.7.2.2020.1005.
Повний текст джерелаАнотація:
Building Information Modelling (BIM) is a process supported by technologies involving the development and management of 3D digital information model representations of functional and physical of the design. To implement BIM in a project, BIM Implementation Plan or BIM Execution Plan (BEP) needs to be developed as a planning and monitoring strategy document. Several BEPs have been developed around the world since 2010. However, a BEP should be tailored to the type of project, stakeholder requirement, and project objectives because a comprehensive BEP is a key factor for BIM implementation success. Also, a proper BEP helps stakeholders understand and achieve the underlying objectives in using BIM. In other words, understanding the strategic framework of BEPs is important. Hence, this study identifies and compares the key elements in existing BEPs. To accomplish that aim, twenty BEPs were identified and analysed. This study provides a benchmarked reference for industry players on existing BEPs. Through a clear description, all parties can understand the project objectives, work process, roles and responsibilities, information need and deliverables requirements in a BEP. Researchers can use the findings for further development and improvement of existing BEPs. Understanding BEPs will ensure better BIM implementation in practice.
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Капустина, Лариса, Larisa Kapustina, Н. Портнов, and N. Portnov. "Review and appraisal of the implementation of OECD initiatives, "the erosion of the tax base and the withdrawal of profits from taxation"." Russian Journal of Management 4, no. 3 (November 2, 2016): 266–70. http://dx.doi.org/10.12737/21953.
Повний текст джерелаАнотація:
The article describes the key provisions of OECD Base Erosion and Profit Shifting (BEPS) project. The article describes necessities for creation of BEPS. Author analyses possible difficulties of application of BEPS as well as consequences of implementation and possible impact on investment climate of BEPS.
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Rosdina, Haula. "Country Note: Review of Implementation of the Inclusive Framework on Base Erosion and Profit Shifting in Indonesia." Intertax 47, Issue 6/7 (July 1, 2019): 635–51. http://dx.doi.org/10.54648/taxi2019062.
Повний текст джерелаАнотація:
Tax avoidance by multinational enterprises in Indonesia has led to a massive, ongoing loss of tax revenue. A type of tax avoidance known as base erosion and profit shifting (BEPS) has become a global issue and compelled the OECD to take measures by releasing the BEPS Action Plan and launching the BEPS Project. Indonesia declared its commitment to adopt appropriate parts of the outcome of the BEPS Project for developing countries in Indonesia’s domestic tax rules, recognized as the Inclusive Framework on BEPS or BEPS Minimum Standards. This article analyses the implementation of the BEPS Minimum Standards in Indonesia and how the government has taken action to counteract tax base erosion. The author considers qualitative research and data collected through a literature study and in-depth interviews. Indonesia is in the process of implementing the BEPS Minimum Standards, as addressing transfer pricing issues and preventing tax treaty abuse are currently particular areas of focus for the government.
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Mightyn, Alfa, and Arifah Fibri Andriani. "ANALISIS PENERAPAN CONTROLLED FOREIGN COMPANY RULES DALAM MENGATASI BASE EROSION AND PROFIT SHIFTING DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 1–14. http://dx.doi.org/10.31092/jia.v3i0.53.
Повний текст джерелаАнотація:
One cause for the inability to achieve the expected tax revenue target for some last years was the practice of tax avoidance. One form of tax avoidance is the utilization of Controlled Foreign Company (CFC) to defer the recognition of income from overseas over WPDN capital to be taxed in the country. This practice is also faced by many other countries in the world. The issue of the Base Erosion and Profit Shifting (BEPS) has been of concern to developed and developing countries. G20 countries cooperate with OECD to form a BEPS Project to formulate measures to address these BEPS. Indonesia as one of the Associate Members of the Project BEPS has a position that is parallel to the other OECD countries and participates in implementing the BEPS results. BEPS Project has resulted in BEPS Action Plans which one of them is Action 3: Strengthening CFC Rules. Action 3 will provide recommendations to the domestic law related to the design of CFC Rules. Until now, related to Action 3, BEPS Project has issued a Public Discussion Draft Action 3: Strengthening CFC Rules. This draft is divided into seven "building blocks" required for CFC Rules to be effective. The aim of this study is to analyze the effectiveness of CFC Rules in Indonesia, whether it is sufficient to prevent BEPS. After that, we can determine what steps should be taken by Indonesian tax authorities to strengthen the CFC Rules in Indonesia based on seven dimensions of building blocks. The conclusions of this study are (1) CFC Rules in Indonesia as a whole have not been able to overcome BEPS; and (2) When compared with the recommendations of the Discussion Draft Action Plan 3, CFC Rules Indonesia needs to be improved. However, the necessary improvements should be adjusted to match the needs and characteristics of Indonesia.
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Леонова, Ольга, and Olga Leonova. "VALUE OF PROJECT BEPS AND EU LAW: LIMITATION OF THE USE OF TAX TREATY BENEFITS." Journal of Foreign Legislation and Comparative Law 2, no. 1 (March 16, 2016): 0. http://dx.doi.org/10.12737/18188.
Повний текст джерелаАнотація:
This article is devoted to legal relations arising from application of international tax treaties. The subject matter of this article is the norms of international and European Law and also soft law designed for preventing treaty abuse. The author considers Article 22 of the Model US Tax Convention. According to the current recommendations of OECD in the framework of BEPS Project regarding preventing the granting of treaty benefits in inappropriate circumstances, this provision should be considered as legal base for including in the Model OECD Tax Convention. The author focuses on the issue whether the provision regarding limitation of treaty benefits is consistent with EU law and the established practice of the European Court of Justice. The methodological foundation of this article includes general and specific approaches of scientific knowledge. During preparation of this article the author used methods of legal, structural, comparative and linguistic analysis. Moreover, the author applied the technical method for analysis of texts and wordings of model international conventions and international tax treaties. The author analyzed the provision of the Model US Convention regarding limitation of treaty benefits, because it is expected to be included in all international treaties, including in treaties of EU member states in the framework of BEPS Project, elaborated by the OECD.
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Ahmed, Muhammad Ashfaq. "Pakistan: Bracing for BEPS." Intertax 48, Issue 3 (March 1, 2020): 329–45. http://dx.doi.org/10.54648/taxi2020029.
Повний текст джерелаАнотація:
The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at elsewhere has not really spiced Pakistan’s response to the Base Erosion and Profit Shifting (BEPS) proposals or the public policy debate surrounding them. At the practical level, it critically maps the BEPS-specified areas that Pakistan has already chartered and those that remain unchartered. The ideational level strings obliquely steer the debate at the practical level. Pakistan & BEPS, BEPS and Sovereignty, BEPS and Legitimacy, BEPS Implementation, International Tax Reform.
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Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko, and Kateryna Moskvychova. "THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT." Academic Review 1, no. 60 (January 2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.
Повний текст джерелаАнотація:
The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a synthesis of the supranational level of taxation and the national one; horizontal, as a system of tax rules and laws within a separate state; temporal, as a change in the main elements of taxation over time. It has been proven that at the current stage of formation of tax landscapes to characterize the supranational level, it is necessary to take into account the elements of taxation defined as part of the implementation of the international BEPS project: the global minimum tax, tax rates for surplus profits, and surplus profits as an object of taxation. The authors have been able to divide the studied countries into three groups depending on the level of direct taxation: high (United States, Canada and Australia), moderate (Great Britain, France, Italy, India, Germany and Switzerland), and low (China and Saudi Arabia). The first group (the United States) and the second group (the United Kingdom, Germany, France, Switzerland, and Italy) have been found to have the greatest tax losses as a result of «tax havens.» The level of direct taxation (profit and capital) in the countries of registration and countries of digital presence, the volatility of tax legislation, and compliance with the conditions of tax justice have been proposed as factors of the tax landscape to be taken into account by transnational corporations when developing tax planning strategies.
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de Abreu Cunha, Ariel. "Planejamento Tributário Internacional no Projeto BEPS: Agressivo ou Agredido?" Revista de Direito Tributário Internacional Atual 5, no. 5 (2019): 67. http://dx.doi.org/10.46801/2595-7155-rdtia-n5-4.
Повний текст джерелаДисертації з теми "Projet BEPS"
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Ortiz, Camille. "Transparence et translucidité des sociétés en droit fiscal international." Electronic Thesis or Diss., Toulouse 1, 2021. http://www.theses.fr/2021TOU10047.
Повний текст джерелаАнотація:
La transparence est une image : un objet transparent tend à se soustraire à la vue et peut, par voie de conséquence, être considéré comme inexistant.En droit fiscal, ce terme est utilisé pour désigner un régime au sens duquel les revenus réalisés par une société ne sont pas imposés entre ses mains, mais entre celles de ses associés. La transparence fiscale s’oppose ainsi à l’opacité qui implique que la société supporte effectivement la charge de l’impôt.Cela étant, en droit français, la doctrine a recours au terme de translucidité, plutôt qu’à celui de transparence, pour indiquer que l’existence de la structure sociale demeure, dans une certaine mesure, prise en compte. En elle-même, cette variation sémantique n’est pas neutre : elle trahit une originalité du droit français par rapport aux droits fiscaux étrangers. Celle-ci se traduit par une série d’effets désavantageux pour le contribuable ayant recours à des structures relevant de ce régime. Outre l’analyse des aspects techniques de la translucidité, les productions scientifiques consacrées à ce régime se sont, pour beaucoup, interrogées sur la possibilité de le réformer. À titre principal, l’objectif était d’aligner ce dernier sur les régimes de transparence fiscale pouvant être observés en droit étranger afin de renforcer l’attractivité fiscale de la France dans un contexte international fortement marqué par une concurrence fiscale entre les États. Bien que suscitant l’adhésion d’un certain nombre d’auteurs, la question de la réforme se heurtait également à des oppositions. D’aucuns faisaient valoir que les régimes de transparence fiscale sont connus pour être utilisés à des fins d’évasion fiscale. À cet égard, la préservation des recettes fiscales de la France ainsi que la volonté de ne pas tomber dans les excès d’une concurrence fiscale dommageable appelaient à rejeter une telle réforme. Cependant, cette analyse est critiquable car les risques d’instrumentalisation ne concernent pas uniquement les régimes standards de transparence fiscale. Ils affectent encore le régime français de translucidité, de sorte qu’il faut considérer qu’il s’agit-là d’un problème indépendant dont il convient également de tenir compte aux côtés de la question de la réforme. L’objectif de cette étude sera de revenir sur l’ensemble de ces difficultés en s’interrogeant sur le fait de savoir s’il est possible de reparamétrer la fiscalité qui entoure le régime français de translucidité de façon à renforcer l’attractivité fiscale de la France tout en améliorant les moyens de lutte contre les pratiques d’évasion fiscale qui cherchent à en exploiter les faiblesses. La démarche suivie pour répondre à cette question consiste à dresser un état des lieux détaillé des problèmes que soulève l’utilisation des régimes de transparence et de translucidité sur le plan international. Il s’agit, ensuite, de réfléchir aux solutions qui peuvent être apportées aux différents problèmes identifiés, à l’issue de ce travail préliminaire. Dans le cadre de cette étude, nous soutiendrons que la fiscalité se rapportant aux sociétés de l’article 8 du CGI peut être reparamétrée dans un sens qui renforce l’attractivité fiscale de la France tout en limitant son exposition à des pratiques évasives. Pour ce faire, la réforme de la translucidité doit s’accompagner de l’adoption de mesures anti-évasion complémentaires. En l’état des dernières évolutions ayant marqué la fiscalité française et internationale, il apparaît qu’une série de dispositions destinées à éliminer les montages prenant appui sur des structures transparentes ont été adoptées dans un grand nombre d’États développés, dont la France fait partie. Toutefois, la volonté de mettre un terme à la singularité française, concernant le régime de l’article 8, demeure toujours dans l’attente d’être concrétisée au moyen d’une réformeThe concept of transparency is better thought of as an image. Accordingly, transparent things have a tendency to withdraw from the realm of the visible and, as a consequence, can be deemed inexistent.In the field of tax law, this term is used to refer to a regime whereby the income generated by an entity is not taxed to it, but to its owners. As such, tax transparency presents itself as an alternative to tax opacity pursuant to which an entity is to bear itself the burden of taxation.Be that as it may, in French tax law, scholars often resort to the term of translucency instead of that of transparency in order to emphasize the fact that the existence of the legal structure is not completely overlooked.This shift of vocabulary is of the essence. It is shedding light on what could be described as a French peculiarity in comparison to foreign tax law. Under it, the taxpayer that happens to be a partner in a French partnership suffers from a series of detrimental tax consequences.Apart from the analysis of the technicalities of translucency, scholarly writings dedicated to this regime have been questioning the possibility to change it. The objective was primarily to align this latter with tax transparency regimes as they happen to be abroad with a view to strengthening France tax attractiveness in a global context profoundly shaped by tax competition between States.Albeit appealing to many authors, the problem of the tax reform faces opposition. As tax transparency regimes are known to be instrumentalized to achieve tax arbitrage, it was held that concern of maintaining a certain level of fiscal resources as well as the will not to fall into the trap of harmful tax competition compelled to reject such a project. However, this analysis is not accurate, as the possibility to set up tax schemes is not peculiar to standard tax transparency regimes, but also applies to French translucency. Such being the case, tax arbitrage issues are to be deemed an independent matter that needs to be dealt with alongside the problem of the reform.This thesis aims at demonstrating that it is possible to propose an overhaul of French partnership taxation that manages to improve its tax attractiveness without renouncing to hinder tax arbitrage practices relying on tax transparency regimes’ weaknesses.To do so, the reasoning followed implies to identify, beforehand, the problems raised by the use of tax transparency and translucency regimes on an international scale. On that basis, a reflection on the possible solutions that can be brought forward is then to be conducted.In the course of this study, we contend that taxation related to French partnerships can be overhauled in a way that both strengthens France tax attractiveness and limits its vulnerability to tax arbitrage. In that respect, the reform concerning translucency has to be completed by the introduction of special anti-avoidance rules. As of the latest changes regarding French and international tax law, it appears that a series of legal provisions meant to thwart tax schemes relying on tax transparent structures has been adopted in a wide number of States, France included. Nonetheless, the objective to put an end to the French peculiarity remains in anticipation of a real modification
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Rocha, Sergio André. "The BEPS Project of the OECD and the International Tax Law in Brazil." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122463.
Повний текст джерелаАнотація:
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.En el presente artículo, el autor analiza el proyecto BEPS de la OCDE y sus implicancias dentro del Derecho Fiscal Internacional de Brasil, como el posible generador de una nueva etapa en la imposición internacional. En ese sentido, explica la política internacional brasilera, el contexto que motivó a la firma de Convenciones y el modelo que se siguió para el mismo. Asimismo, evalúa la importancia de la transparencia fiscal e intercambio de informaciones, conectado con las características de cooperación y competencia.
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Almeida, Kezer Marcus Morais de. "Análise da gestão de riscos aplicada na aquisição de bens e serviços para os projetos de bens de capital." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/3/3135/tde-14112008-155812/.
Повний текст джерелаАнотація:
Dentre as melhores práticas de gerenciamento de projetos, que envolvem áreas de conhecimento como escopo, prazo, custos, qualidade, comunicação, recursos humanos, aquisições, segurança, meio ambiente e a integração destas disciplinas e seus processos, a gestão de riscos é uma das áreas de relevância e que tem sido estudada, detalhada e aplicada nas organizações. Porém o tema da gestão de riscos com o foco nas aquisições de bens e serviços em projetos de bens de capital embora contribua para o atendimento dos objetivos dos projetos não é comumente encontrado na literatura técnica em gerenciamento de projetos. Este trabalho analisa especificamente a gestão dos riscos operacionais do processo de aquisição de bens e serviços para a implantação de projetos de bens de capital, compreendidos desde o processo de planejamento da aquisição até o encerramento do contrato. Através de uma revisão conceitual e da aplicação de estudos de casos em três empresas de relevância no cenário de negócios e de projetos no nível nacional e internacional foi possível validar a importância do tema no contexto de projetos de bens de capital, bem como compreender como as empresas pesquisadas estão estruturadas para o gerenciamento de riscos, relacionar categorias típicas de riscos para a aquisição de bens e serviços nestes projetos, verificar a aderência aos conceitos teóricos e identificar algumas práticas consolidadas e não consolidadas sobre o assunto baseado na análise de dados e lições aprendidas das empresas pesquisadas.Considering all project management best practices, who involve process groups as scope, time, costs, quality, communication, human resources, procurement, safety, environment and the integration of all of them and its processes, the risk management is one of the relevant areas who has been studied, detailed and applied in some organizations. However the risk management focus on procurement and contracts even contributing with the success of the projects objectives it is not a common subject found at project management technical literature. This research focus specifically at the capital project risk management for the procurement of goods and contracts, from the procurement and contract planning phase till the contract close out. The research was conducted through a conceptual review and the application of case studies in three relevant organizations regarding their business and projects from the Brazilian and international scenarios. As a result it was possible to validate the importance of the procurement and contracts risk management for the capital projects, as well to understand how the studied organizations are structured to deal with the risk management, to list the typical risk categories, to verify the conceptual adherence and finally to identify the consolidated and non consolidated practices based on the data analysis from the studied organizations.
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Croft, Benjamin. "Implementing Australia's first residential grid connected BESS - Industry Project." Thesis, Croft, Benjamin (2016) Implementing Australia's first residential grid connected BESS - Industry Project. Honours thesis, Murdoch University, 2016. https://researchrepository.murdoch.edu.au/id/eprint/31124/.
Повний текст джерелаАнотація:
Energy Made Clean (EMC) designed, built and commissioned Australia’s first residential grid connected battery system in January of 2016. This project will serve as a touchstone for new Battery Energy Storage (BESS) installations around Australia and the world. The challenge of integrating the increasing up-take in residential PV installations into the grid has been undertaken. The technical problems caused by PV like peak demands and grid instability can be addressed through the successful operation of the BESS. The project can address these problems in theory though peak shaving and voltage/frequency assist control modes.
The outcome of the project was the supply of a BESS capable of operting in the modes which solve grid stability and peak demand issues of rooftop solar on the grid. The level of success in which the issues are solved can only be measured by data collected over the lifetime of the project.
This paper will not analyse the effectivness of the BESS in solving peak shaving and grid stability issues but will describe the objectives of the overall installation for context and purpose. Instead it will seek to display clear instances of my own applied learning while working on the project from an engineer’s perspective.
During the project I demonstrate the key learnings and appliction of those learnings using examples. There is also demonstrations of electrical engineering theory from the Engineering degree at Murdoch University being applied to solve a specific issue with matching voltages. These examples provide valuable insight into the project timeline as well as the development towards a successful installation.
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Ferrari, Bruna Camargo. "Negócios híbridos e normas CFC: impactos para as multinacionais brasileiras da incorporação do projeto BEPS no direito brasileiro." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17171.
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The research aims to analyze the impacts for multinational companies resident in Brazil of the incorporation of OECD/G20 BEPS Project recommendations contained in action 2 (related to the neutralization of the effects of hybrid mismatch arrangements) and in action 3 (related to the design of effective CFC rules) in the brazilian law. The research starts with the individualized analysis of each action to comprehend its particularities and its objectives. Afterwards, the study analyzes the brazilian legislation under each BEPS key pressure area addressed in the actions and verifies the possibilities for the OECD suggestions incorporation. At last, it measures, as a consequence of the previous analyses, the impacts on the international investments of brazilian entities. The hypothesis of the research is proved throughout the analysis, upon the conclusion that the incorporation of the recommendations to address Base Erosion and Profit Shifting (BEPS), in the brazilian legislation and according to the analyzed arguments, will encourage the investments of the multinationals resident in Brazil, as long as Brazil adopts a collaborative sovereignty, be faithful (adopt and respect) to a tax policy which does not reduce the international competitiveness of its companies and is consistent (coherent, clear and precise rules) in the incorporation of the Project’s recommendations in the domestic legislation. Thus, certainty will increase, compliance and administrative costs will be lowered and the balance between taxation and competitiveness of the multinationals will be achieved.
A pesquisa tem como objetivo analisar os impactos, para as multinacionais residentes no Brasil, da incorporação das recomendações constantes da ação 2 (sobre a neutralização dos efeitos dos negócios híbridos) e da ação 3 (sobre o desenho de normas CFC eficazes) do Projeto BEPS no direito brasileiro. Parte-se da análise individualizada de cada ação, para compreender as suas particularidades e os seus objetivos. Posteriormente, examina-se a legislação brasileira sobre cada foco de BEPS tratado nas ações e verifica-se as possibilidades para a incorporação das sugestões da OCDE. Por fim, como consequência das análises anteriores, mensura-se os impactos para os investimentos internacionais das pessoas jurídicas brasileiras. A hipótese de pesquisa comprova-se ao longo da análise, ao se concluir que a incorporação das recomendações para combate à erosão da base tributária e à transferência de lucros (BEPS) — no direito brasileiro e de acordo com os argumentos analisados —, incentivará os investimentos das multinacionais residentes no Brasil, desde que o País adote uma soberania colaborativa, seja fiel (adote e respeite) a uma política tributária que não reduza a competitividade internacional de suas empresas e haja consistência (normas coerentes, claras e precisas) na incorporação das recomendações do Projeto na legislação nacional. Assim, haverá o aumento da segurança jurídica, serão reduzidos os custos com observância tributária (inclusive, os custos administrativos) e será alcançado o equilíbrio entre a tributação e a competitividade das multinacionais.
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Antonello, Elton Luis. "Análise do processo de desenvolvimento de novos produtos - DNP em uma empresa fabricante de bens de capital." Universidade do Vale do Rio dos Sinos, 2011. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3714.
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Este trabalho aborda um estudo de caso efetuado em uma empresa multinacional, do ramo metal mecânico, fabricante de equipamentos de bens de capital destinados à construção e à pavimentação de rodovias. A pesquisa consiste em analisar a condução do processo de desenvolvimento de novos produtos - DNP -, identificar as lacunas e propor melhorias para aumentar a sua eficiência e eficácia. O incremento de eficiência e eficácia permite às empresas a busca pela vantagem competitiva no mercado em que atuam por: i) redução de desperdícios, de custos no produto e processo, e de tempo de lançamento do produto, sendo mais rápido do que o da concorrência; e ii) incremento de tecnologia e maturidade no desenvolvimento de novos produtos. Para que fosse possível avaliar o processo de DNP, estabeleceu-se uma estrutura hierárquica que norteia o referencial teórico apresentado, subdividida em projeto e produto. Com relação a projetos, aborda-se a importância do gerenciamento de projetos organizacional, estabelecendo-se a inter-relação entre gerenciamento de projetos, gestão da mudança e aprendizado organizacional. Com relação a produtos, aborda-se o referencial teórico sobre processos de desenvolvimento de produtos, cujas principais características são apresentadas, bem como sua evolução, desde o processo sequencial até os processos contemporâneos. Esse referencial teórico é de suma importância no estudo deste caso para que seja efetuado o diagnóstico do estado atual do processo de DNP, identificar as lacunas e a fragilidade desse processo, além de propor melhorias para o estado futuro. O método de pesquisa utilizado consiste de pesquisa qualitativa, representada pela aplicação de questionários com perguntas objetivas e descritivas, e execução de reuniões de grupo de foco e observação direta. O período de análise do processo ocorreu entre julho de 2007 e dezembro de 2010. A coleta de dados da pesquisa foi realizada entre julho e dezembro de 2010. Como conclusão, foram evidenciadas 18 oportunidades de melhorias de dimensão estratégica, tácita e operacional, e identificadas 8 perdas no fluxo do processo de DNP. Foram apresentadas sugestões de melhorias para aumento de eficiência e eficicácia no processo.
This paper discusses a case study carried out in a multinational company, industry, metal mechanic, a maker of equipment for capital goods for construction and road paving. It is to examine how it is being conducted the process of new product development, NPD, identify gaps and propose improvements to increase efficiency and effectiveness of that. Increased efficiency and effectiveness of this process allows companies to seek competitive advantage in working for 1) reduction, waste, product and process costs, reduced time for product launch, this faster than the competition, and 2) an increase of technology and maturity in developing new products. To enable it to evaluate a NPD process established a hierarchical structure that guides the theoretical framework presented. This is divided into project and product. With regard to projects is discussed the importance of project management organization which establishes the interrelation between project management, change management and organizational learning. With regard to products is discussed on the theoretical development processes of products, which are arepsentadas their main characteristics and evolution from the sequential processes to contemporary. This important theoretical contribution in the case study to make the diagnosis of the current state of the NPD process, this being identified gaps and weaknesses and propose improvements to the future state. The research methodology consists of qualitative research through the application of questionnaires with objective and descriptive exedcução of focus group meetings and direct observation. The period of analysis of the process is considered from July 2007 to December 2010. The implementation of the research was conducted between July 2010 to December 2010 to collect data. As a conclusion were found 18 opportunities for improvement with a strategic dimension, tacit and operational, identified the eight losses in the flow of the companys NPD process and made suggestions for improvements aimed at increasing their efficiency and effectiveness.
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Tavares, Rafael Alves de Albuquerque. "Partido político importa?: uma avaliação do Projeto Mais Médicos para o Brasil." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-27042016-115748/.
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O Governo federal prioriza seus aliados locais na provisão de recursos públicos? Utilizando dados do Projeto Mais Médicos para o Brasil - programa do Ministério da Saúde que visa a provisão de saúde básica e o aumento da densidade médica nos municípios brasileiros -, esta dissertação estima o impacto do alinhamento partidário entre governos federal e municipal sobre os indicadores de médicos transferidos e de probabilidade de participação dos municípios no programa. São testadas ainda a existência de punição a municípios governados por partidos de oposição e efeitos diferenciados do alinhamento partidário para subamostras de municípios. Os resultados sugerem que não há privilégio aos municípios governados pelo partido do Governo Federal nem punição aos governados pela oposição. As evidências sinalizam também uma má focalização do programa e a existência de efeito do alinhamento partidário sobre a participação municipal no programa entre municípios governados por prefeitos em segundo mandato.Does the federal government prioritize its local\'s allies on the provision of public resources? Using data of the Projeto Mais Médicos para o Brasil - an ongoing program from the Brazilian Ministry of Health that targets the provision of basic health services and the increase of the physicians per capita rate by transferring professionals to the Brazilian municipalities -, this dissertation assesses the impact of the political alignment between federal and local governments on the number of physicians transferred to municipalities and the municipalities\' probability of participation. The results suggest that the current federal government does not prioritize same-party municipalities nor penalizes the ones governed by the opposition parties. Evidence also indicate poor targeting of the program and the existence of party alignment effect on municipal participation among municipalities governed by second term mayors.
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Fernando, Jorge Tenório. "Elementos da gestão do conhecimento no processo de desenvolvimento de produto: estudo de caso de uma indústria de bens de consumo no Brasil." Universidade Presbiteriana Mackenzie, 2009. http://tede.mackenzie.br/jspui/handle/tede/722.
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Jorge Tenorio Fernando.pdf: 544179 bytes, checksum: a07e6ce74f644e85cced599765c1c65c (MD5)
Previous issue date: 2009-02-03This paper bears upon the quest and interest to deepen the comprehension of the myriad of concepts emerging from the field of knowledge creation and management by cutting them in such a way as to allow for verification of its practical results when applied to an organization s day-to-day activities. First, a brief description of the organizational knowledge is done, aiming to identify some of its meanings and perspectives in the literature for the management of an existing knowledge, as well as for the creation of a new knowledge, be it individual or organizational. Next, to illustrate the theoretical findings, providing it with concrete legitimacy, a field research is presented, in format of a case study of a consumer goods industry, seeking to analyze the organization knowledge creation standpoint in terms of its enabling conditions and the SECI process as developed by Nonaka (1994) and Nonaka and Takeuchi (1995), in order to highlight its main elements, circumstances and effects on the operational level, namely, the product development team. Thus, at the end, hoped is to have detached some of the multiple facets of the knowledge management, its difficulties and possibilities as an strategic resource, and, above all, pointed out real creation and use dimensions for that knowledge by examining its application to the product development process in a consumer goods company in Brazil.
Este trabalho se pauta pela inquietude em aprofundar a compreensão dos inúmeros conceitos que emergiram no campo da criação e gestão do conhecimento, dando-lhes um recorte que permita verificar seus resultados práticos quando aplicados no dia-a-dia de uma organização. Neste estudo será realizada, em primeiro lugar, uma breve descrição da taxonomia do conhecimento nas organizações, visando identificar algumas de suas perspectivas e acepções descritas pela literatura não só para a gestão do conhecimento existente, mas também para a criação de um novo conhecimento, quer individual, quer organizacional. Para ilustrar o estudo teórico, conferindo-lhe concretude, é apresentada pesquisa de campo, em forma de estudo de caso, de uma indústria de bens de consumo, objetivando analisar a etapa da criação do conhecimento na organização do ponto de vista de suas condições capacitadoras e do processo SECI desenvolvidos por Nonaka (1994) e Nonaka e Takeuchi (1995), para então observar seus principais elementos, circunstâncias e efeitos no nível operacional, isto é, nos grupos de desenvolvimento de produto. Ao final, espera-se haver depreendido algumas das múltiplas facetas do conhecimento organizacional, suas dificuldades e possibilidades de uso enquanto recurso estratégico, e, sobretudo, assinalado dimensões de criação e emprego real desse conhecimento, mediante o exame de sua aplicação ao processo de desenvolvimento de produtos em uma indústria de bens de consumo no Brasil.
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Pereira, Gabriela Fonseca. "O design com segurança e conforto no projeto de camas para a terceira idade." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/60720.
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A população idosa está em crescimento no Brasil segundo dados do último Censo Demográfico do Instituto Brasileiro de Geografia e Estatística - IBGE. Com esta perspectiva é importante atentar-se para o fato de que durante o processo de envelhecimento ocorrem diversas mudanças físicas e psíquicas que influenciam a pessoa no uso dos espaços e dos produtos. Dentre esses produtos, a cama é extremamente necessária durante toda a vida e a sua utilização faz parte da rotina diária, sendo alta a ocorrência de quedas de idosos no uso deste produto. Embora as lesões e as quedas na utilização das camas não estejam diretamente associadas à terceira idade, neste período da vida, elas podem representar um problema de saúde mais grave. A intenção desta dissertação é a proposição de diretrizes projetuais para que as camas sejam seguras e confortáveis para os idosos. Para alcançar este objetivo e compreender as necessidades dos idosos desenvolveramse duas etapas distintas: a fundamentação teórica e a pesquisa de campo. Na fundamentação teórica, foram levantados os assuntos relevantes a oito temas principais: idosos, mercado de camas e colchões, segurança, conforto, desenho universal, ergonomia, antropometria e usabilidade, com a finalidade de apontar direcionamentos de projeto indicados pelos autores. A pesquisa de campo, realizada em uma instituição de longa permanência e dezenove residências, totalizando cinquenta idosos, contou com o método de estudo de casos múltiplos através da aplicação de entrevistas semi-estruturadas entre idosos e profissionais. A aplicação deste método auxiliou a elaboração das diretrizes, pois, além de identificar as dificuldades encontradas pelos idosos na utilização da cama, permitiu a identificação dos elementos que são mais importantes e os que necessitam de melhoria na opinião dos usuários. As entrevistas com os profissionais que lidam com idosos diariamente também auxiliou neste processo. Assim, a partir da sistematização dos dados obtidos na fundamentação teórica e na pesquisa de campo, são apresentadas diretrizes projetuais que visam a segurança e ao conforto do idoso, que possui a sua autonomia preservada, na utilização da cama.The old population is growing in Brazil according to last data from Demographic Census of Instituto Brasileiro de Geografia e Estatística - IBGE. Based on this it is important to pay attention to the fact that during the aging process many physical and psychic changes happen which influence the person in the usage of spaces and products. Among these products the bed is extremely necessary during the whole life and its use is part of the daily routine, being high the incidence of falls of old people using this product. And although injuries and falls using beds are not directly related to the old population, during this period they can represent a grave health problem. The objective of this research is to propose project guidelines aiming that beds become safer and more comfortable for the old people. In order to reach this objective and understand the necessities of the old people two specific stages were established: the theoretical base and the field survey. In the theoretical base were raised issues related to eight main subjects: old people, the market of beds and mattresses, safety, comfort, universal design, ergonomics, anthropometry and usability, aiming to raise project guidelines indicated by the authors. The field survey, carried out in a long term stay institution and nineteen homes, totalizing fifty old people, counted with the multiple cases study method through the application of semi-structures interviews to old people and professionals. The application of this method helped the creation of the guidelines, since, besides identifying the difficulties found by the old people using the bed, allowed the identification of the most important elements and the ones which need enhancements in the users’ opinions. The interviews with the professionals which deal daily with old people also helped in this process. Because of this, based on the systematization of the data obtained in the theoretical base and in the field survey, project guidelines are presented aiming the safety and the comfort of the old people, who keep their autonomy preserved using the bed.
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Tarallo, Felipe Botta. "Uma proposta de práticas para o desenvolvimento de cadeias de suprimentos através de novos produtos em uma empresa do setor de bens de consumo duráveis." reponame:Repositório Institucional da UFSC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/93049.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia de Produção, Florianópolis, 2009Made available in DSpace on 2012-10-24T15:45:39Z (GMT). No. of bitstreams: 1 276666.pdf: 3424666 bytes, checksum: 1df8cc0a3dda2a3219ffe887857f8dfb (MD5)
A integração entre Processo de Desenvolvimento de Produtos e Gerenciamento da Cadeia de Suprimentos abre novas possibilidades para as empresas, já que transformar e otimizar cadeias de suprimentos é mais uma das possibilidades vinculadas ao desenvolvimento de novos produtos. Isto é particularmente importante para a introdução de novos produtos dentro de suas possibilidades ideais de custo e atendimento, desde o princípio de seu ciclo de vida - deixando pouco espaço para melhorias pós-lançamento. Nesta direção a literatura aponta alguns caminhos como o Projeto da Cadeia de Suprimentos, o Projeto para a Cadeia de Suprimentos e a Arquitetura de Produto. Contudo, ainda não está totalmente claro como aplicar tais conhecimentos e operacionalizar a integração entre PDP e SCM dentro do projeto de um novo produto. Para tanto, este trabalho apresenta uma Pesquisa-Ação realizada junto a uma grande empresa no desenvolvimento de alguns de seus projetos de novos produtos. Ao buscar soluções para a melhoria da futura cadeia de suprimentos ainda durante estes projetos, foi possível identificar um conjunto de iniciativas que possibilitaram aferir resultados diferenciados. A partir desses resultados se discute como a integração entre PDP e SCM pode ser explorada dentro de um Projeto de novo produto, formalizando estes conhecimentos em práticas de Projeto propostas.
Книги з теми "Projet BEPS"
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Germany) EATLP Congress (2016 Munich. Tax avoidance revisited in the EU BEPS context. Edited by Dourado, Ana Paula, author, editor and International Bureau of Fiscal Documentation. Amsterdam, The Netherlands: IBFD, 2017.
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Pillay, Renuka. BEPS SUPER project: Quarterly report : April-June 2004. Washington, DC: Creative Associates International, 2004.
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N, Agarwal A., Srivastava K. N, and Geological Survey of India, eds. Beas Sutlej Link Project: A geotechnical record. Kolkata: Director General, Geological Survey of India, 2007.
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Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.
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The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxation Agreements abroad and shows their development in Russia. The economic analysis of the scale and consequences of the erosion of the national tax base is made. An assessment of the potential fiscal and economic effects of the creation of special administrative regions in the Kaliningrad Region and Primorsky Krai was carried out. Recommendations on the strategy of the long-term tax policy of the Russian Federation in the field of international taxation have been developed.
It is addressed to economists, lawyers, managers, managers and specialists of federal government bodies, as well as teachers, postgraduates and students of economic and law universities and faculties, students of the professional development system.
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American Bar Association. Tort and Insurance Practice Section. Title Insurance Law Committee. and American Bar Association. Fidelity and Surety Law Committee., eds. Place your bets and insurance on a casino construction project. [Chicago, Ill.]: American Bar Association, 1994.
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1955-, Singh Ram Babu, Canadian International Development Agency, and Shastri Indo-Canadian Institute, eds. Sustainable development of mountain environment in India and Canada: CIDA-SICI project experience. New Delhi: Oxford & IBH Pub. Co., 1998.
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Moy, Philip B. Value of mussel beds to sport fisheries, Project F-80-R: Final report. Havana, Ill: Illinois Natural History Survey, Center for Aquatic Ecology, 1991.
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Resources, United States Congress Senate Committee on Energy and Natural. Wichita Project Equus Beds Division Authorization Act of 2005: Report (to accompany S. 1025). [Washington, D.C: U.S. G.P.O., 2005.
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United States. Congress. Senate. Committee on Energy and Natural Resources. Wichita Project Equus Beds Division Authorization Act of 2005: Report (to accompany S. 1025). [Washington, D.C: U.S. G.P.O., 2005.
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Wichita Project Equus Beds Division Authorization Act of 2005: Report (to accompany S. 1025). [Washington, D.C: U.S. G.P.O., 2005.
Знайти повний текст джерелаЧастини книг з теми "Projet BEPS"
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Arias Esteban, Isaác Gonzalo, and Anarella Calderoni. "The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 47–59. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_3.
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AbstractIn developing countries, where competing priorities often overwhelm capacity, the sweeping BEPS initiative can serve to motivate and justify the devotion of limited resources to the international tax field. It is hard to say whether all of the BEPS Actions are “suitable” for developing countries as their size, level of maturity, and many other factors that influence taxation vary drastically. An evaluation of domestic circumstances will help to determine the tax regime’s compatibility with the BEPS recommendations. This initiative represents a minimum level of commitment that is necessary to ascertain sustainable BEPS implementation. Certain attributes will influence the feasibility of this implementation such as the adaptability of the juridical system to enforce new regulations, the technological infrastructure, the capacity to process and protect mass information, efficient risk assessment procedures and analysis tools, and continual training and development workshops, among others. The BEPS project is still quite young; however, thanks to contributions from CIAT member countries, the BEPS Monitoring database was created. This can provide us with a general overview of how extensively each BEPS Action has been implemented in these countries so far.
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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 3–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.
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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for developing countries within the policy-making forums remains incomplete and focused on the implementation of the global tax rules. On the other, even when lower-income countries have a seat at the table, uneven power relations shape the distributional outcomes of the G20-OECD tax reform project. This analysis of the power relations at play during the revision of the transactional profit split method (TPSM) reveals how dominant logics on value creation work against the material interests of developing countries in the distribution of taxing rights. Therefore, for a tax reform to be truly legitimate for developing countries, it should emancipate and even “decolonize” the discourse and ideas of the international tax regime. While the updated OECD guidelines on transfer pricing expanded the size of the overall cake of taxable profits, the dominant logics and criteria of the guidance make it difficult for lower-income countries to obtain a decent slice of the cake and actually eat it.
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Kessler, Emanuel. "Herding bees: A metaphor for agile project management." In Metaphors for Leading – Leading by Metaphors, 165–74. Göttingen: V&R unipress, 2019. http://dx.doi.org/10.14220/9783737009157.165.
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Lozano Rodríguez, Eleonora. "Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Agenda." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 95–117. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_6.
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AbstractThe chapter provides a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It then presents the objectives that, from the international scenario, the OECD’s BEPS Project and the Sustainable Development Agenda seek from their good design and implementation. Finally, it presents the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular, analysing, based on a sample of income and value-added tax incentives, their difficulties in meeting international standards. Finally, it proposes a series of public policy recommendations for improvement.
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Sadeghi, Amir, Abolfazl Kalanaki, Azadeh Noktehdan, Azamdokht Safi Samghabadi, and Farnaz Barzinpour. "Using Bees Algorithm to Solve the Resource Constrained Project Scheduling Problem in PSPLIB." In Communications in Computer and Information Science, 486–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-24999-0_67.
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Costanzo, Luigi, and Alessandra Ferrara. "Well-Being Indicators on Landscape and Cultural Heritage: The Experience of the BES Project." In A New Research Agenda for Improvements in Quality of Life, 1–15. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15904-1_1.
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Minnaert, Lynn. "What, and who, is social tourism? The roles of the public, private and voluntary sector in social tourism provision in Flanders, Belgium." In Social tourism: global challenges and approaches, 158–68. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789241211.0013.
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Abstract In many social tourism systems, private-sector partners play a large role in social tourism provision. This begs the question: how exactly does one classify social tourism initiatives? Which conditions do providers need to meet to be classed as 'social tourism', and can profit-seeking private enterprises also be classed under this label if these conditions are met? This chapter explores these questions by examining the case study of Flanders. A conclusion of focus groups conducted in Flanders was that a definition of social tourism based on the nature of the provider is not helpful: in practice, actors in the public, private and voluntary sectors are social tourism providers. A high level of consensus was reached for the statement: 'social tourism is something you do, not something you are'.
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Minnaert, Lynn. "What, and who, is social tourism? The roles of the public, private and voluntary sector in social tourism provision in Flanders, Belgium." In Social tourism: global challenges and approaches, 158–68. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789241211.0158.
Повний текст джерелаАнотація:
Abstract In many social tourism systems, private-sector partners play a large role in social tourism provision. This begs the question: how exactly does one classify social tourism initiatives? Which conditions do providers need to meet to be classed as 'social tourism', and can profit-seeking private enterprises also be classed under this label if these conditions are met? This chapter explores these questions by examining the case study of Flanders. A conclusion of focus groups conducted in Flanders was that a definition of social tourism based on the nature of the provider is not helpful: in practice, actors in the public, private and voluntary sectors are social tourism providers. A high level of consensus was reached for the statement: 'social tourism is something you do, not something you are'.
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Hirota, Kiyoharu, Yasuhisa Suganuma, Tomoharu Iwasaki, and Takeshi Kuwano. "How to Teach Remotely the Vegetation Works to Protect Slopes Against Mass Wasting: A Case of Using Video Materials in Bhutan." In Progress in Landslide Research and Technology, Volume 1 Issue 2, 2022, 361–70. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-18471-0_26.
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AbstractThis paper describes the outline of the video tutorial prepared for vegetation workers and relevant officers in Bhutan to learn how vegetation works are to be done in remote areas. The Japan International Cooperation Agency (JICA for short) took a project on cutting unstable slopes in Gangthangkha, Wangdue, Bhutan, so that they should be gentler than 45° to improve slope stability with vegetation works. Particularly stabilizing slopes along Prime National Highway No. 1 (PNH-1 for short) was the overriding priority because slope failures along this highway have reportedly occurred in rainy seasons. Before vegetation works were carried out on the studied slope of the project, the authors conducted germination tests to choose seeds and methods suitable for the vegetation works. They chose Paspalum Atratum, Ruzi grass, and GM mixed (Grass Mixture seed formulating of Cock’s foot 70% and Italian Ryegrass 30% of 100 kg) based on their test results. The soil thickness associated with sowing was set at 5 cm. The authors tried the following types of vegetation methods on the studied site. Type A is arranging on the slope stripes of soil mixed with seeds and fertilizer, Type B is spreading out a five cm-thick seeds-mixed soil layer over the slope, and Type C is transplanting germination beds. In conclusion, Type C is the best in terms of its performance because the whole slope is quickly covered with already grown plants. In Type B, it is not until grass covers the entire slope that the slope is finally stabilized. Type A is good for seeds-mixed soil stripes, but it takes time for the grass to spread gradually over the whole slope.
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"Rôle essentiel de l’IM BEPS." In Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices. OECD, 2023. http://dx.doi.org/10.1787/2fcffcdf-fr.
Повний текст джерелаТези доповідей конференцій з теми "Projet BEPS"
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Matos, Ana Luiza dos Santos, Ayara Menezes Aragones, and Ana Veronica Pazmino. "Dancing bees: game for children about the importance of bees." In ENSUS2023 - XI Encontro de Sustentabilidade em Projeto. Grupo de Pesquisa Virtuhab/UFSC, 2023. http://dx.doi.org/10.29183/2596-237x.ensus2023.v11.n3.p256-268.
Повний текст джерелаАнотація:
This article aims to inform in a playful way, through a game, about the loss of biodiversity, the risks of extinction of bees and how this affects today's society. Bearing this problem in mind and seeking to reach future generations, the work refers to a design project that results in an educational board game with the theme of bees, with the target audience for children between seven (7 ) to twelve (12) years. The realization of the project was based on design methods followed by guidelines that were applied during the Project Methodology discipline of the product design course at UFSC. The work shows the project's actions and the result of a game that places bees related to characters from Brazilian culture and proposes a playful teaching, which can be used inside and outside the classroom, providing a dynamic of questions and answers about knowledge. of the subject and its problems.
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YOSHIDA, T. "BESS-Tev Project." In Proceedings of the 2nd International Workshop. WORLD SCIENTIFIC, 2001. http://dx.doi.org/10.1142/9789812810786_0007.
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Clark, Waylon, and Daniel Borneo. "BESS Project Commissioning." In Proposed for presentation at the Resilience Week 2021 held October 18-21, 2021 in Washington, District of Columbia US. US DOE, 2021. http://dx.doi.org/10.2172/1890900.
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MacPhee, Michael, Shamsul Anuar, and Abdulbari Alhayaf. "Application of Stochastic Petroleum Economics for Unconventional Resources: Estimating the Gas Break-Even Price for a Liquids Rich Unconventional Development." In International Petroleum Technology Conference. IPTC, 2024. http://dx.doi.org/10.2523/iptc-23179-ms.
Повний текст джерелаАнотація:
Abstract To assess the economic viability of a liquids rich unconventional gas project, a break-even sales gas price (BEP) is determined. The calculated BEP for such projects is uncertain as market pricing and revenue from secondary liquid production is uncertain. This secondary revenue provides a partial yet significant offset to capital and operating costs. Through the application of stochastic methods, uncertainty associated with the required project sales gas BEP can be calculated to inform management decision making. Stochastic economic evaluation of a generic unconventional gas development was undertaken using synthetic data. Fluid windows range from lean (dry) gas to liquid-rich with multiple uncertain secondary product revenue streams from these fluid windows impacting heavily on the resulting sales gas BEP. Further impacting the sales gas BEP are other uncertain inputs including: capital costs, operating costs, production, and project timing. Probability distributions were assigned to forecast secondary product prices, capital and operating costs. Through the application of this model combined with a novel approach to calculating the BEP (after-tax), uncertainty associated with the resulting BEP can be calculated. The model delivered clear visibility on BEP uncertainty. Key statistics include the mean, median, percentiles, and probability of the project BEP exceeding defined price thresholds. The primary purpose of completing a stochastic economic evaluation for capital intensive oil and gas projects is to understand uncertainty associated with the expected project NPV to enable a project FID decision. In jurisdictions with a regulated natural gas market, selected gas projects receive a fixed long-term gas price with infrequent ability to renegotiate the gas price. The fixed gas price is established by the regulator with intent to provide the producer with a fixed rate of return. However, for liquids rich gas projects, the project return is never truly fixed given significant exposure to market pricing for these secondary products, amongst other factors. Hence it is essential to understand the probabilistic nature of the BEP. Given significant capital requirements for necessary upstream and midstream infrastructure, once an investment decision has been made, a continuous drilling campaign must be sustained to ensure full use of this fixed infrastructure. Once the primary build-out of this infrastructure is complete and given relatively certain drilling and rigless costs, the primary uncertainty becomes pricing and revenues from secondary products. This model supports decision making by providing visibility on the expected BEP and probable range of the BEP. The model results also established a clear relationship between gas BEP and pricing for secondary products. In contrast to traditional stochastic economic analysis focused on project NPV, the focus of this analysis is on the implied after-tax BEP. Given thousands of iterations are required to perform stochastic analysis, use of the common excel-based goal-seek function to identify the BEP is impractical. Instead, a formulaic approach to estimate the after-tax BEP was employed, enabling the concurrent calculation of the after-tax project BEP during each iteration of the stochastic simulation.
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Wang, Qiulin, Li Zhuang, Yang Li, and Huaigang Zhang. "Application of Standardization Management in Information System Project Research." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.63.
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Yao, Junxiao, and Yi Chen. "Cost Control Analysis of Construction Stage of Assembly Building Based on Project B." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.77.
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Di Pietra, Vincenzo, and Paolo Dabove. "New Geomatics Techniques for Bees Monitoring: The Beems Project." In Proceedings of conference GIS Ostrava 2021 Advances in Localization and Navigation. Vysoká škola báňská - Technická univerzita Ostrava, 2021. http://dx.doi.org/10.31490/9788024845050-5.
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Eisenschmidt, Alexander. "Collective Bargaining for Collective Housing: Hilberseimer, Goldberg, and the Labor Union’s Struggle Towards New Typologies of Living." In 111th ACSA Annual Meeting Proceedings. ACSA Press, 2023. http://dx.doi.org/10.35483/acsa.am.111.36.
Повний текст джерелаАнотація:
According to the World Bank, 1.6 billion people will be affected by the shortage in housing by 2025 and the United Nations estimates that today 100 million people are without a home—records that are driven by the lack of affordable housing and an exponential rise of housing cost over income. Acknowledging the difficulties to escape today’s neoliberal market value begs the question of alternatives to profit- based home ownership and the possibility of a radical rethinking of housing. This essay, therefore, investigates two projects that challenged the economic system in place and rethought housing by rewriting its dominant narratives, financial frameworks, and spatial layouts. In vastly different contexts Ludwig Hilberseimer’s 1923 project of the Wohnstadt (residential city) and Bertrand Goldberg’s 1960s Marina City in Chicago allied with unions in their struggle for a new kind of housing. In both cases, the partnership between architecture and labor organization pushed the project far beyond spatial and programmatic ambitions. These collaborations point at a model in which a union’s knowledge in collective bargaining became instrumental in the creation of housing through an alliance with architecture.
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Tan, Shu, and Chaomin Zhang. "Study on the Construction of Performance Evaluation Index System of School-enterprise Cooperation Project in Higher Vocational Colleges." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.108.
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Kridlova Burdova, Eva. "ENVIRONMENTAL ASSESSMENT OF SITE SELECTION AND PROJECT PLANNING INDICATORS IN BEAS." In SGEM2011 11th International Multidisciplinary Scientific GeoConference and EXPO. Stef92 Technology, 2011. http://dx.doi.org/10.5593/sgem2011/s20.121.
Повний текст джерелаЗвіти організацій з теми "Projet BEPS"
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Ames, Barry, Fabiana Velasques de Paula Machado, Lucio Rennó, David Samuels, Amy Erica Smith, and Cesar Zucco. The Brazilian Electoral Panel Studies (BEPS): Brazilian Public Opinion in the 2010 Presidential Elections. Inter-American Development Bank, April 2013. http://dx.doi.org/10.18235/0009115.
Повний текст джерелаАнотація:
This report presents sample characteristics and summary statistics from the Brazilian Electoral Panel Study (BEPS) project. The survey, composed of three waves, was conducted in Brazil in 2010, a presidential election year, and is composed of 4,611 interviews with 2,669 voting-age Brazilians.
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Bloch, Guy, Gene E. Robinson, and Mark Band. Functional genomics of reproduction and division of labor in a key non-Apis pollinator. United States Department of Agriculture, January 2011. http://dx.doi.org/10.32747/2011.7699867.bard.
Повний текст джерелаАнотація:
i. List the original objectives, as defined in the approved proposal, and any revisions made at the beginning or during the course of project. Our objectives were: 1) develop state-of-the-art functional genomics tools for B. terrestris. These resources will be then used to: 2) characterize genes and molecular pathways that are associated with reproduction, 3) characterize genes and molecular pathways associated with specialization in foraging or nursing activities, and 4) determine the extent to which juvenile hormone (JH) is involved in the regulation of reproduction and division of labor. 5) Use RNA interference to down regulate genes associated with reproductive physiology, division of labor, or both. A decrease in the cost of RNA sequencing enabled us to further use the BARD support to extend our research to three additional related projects: A) The regulation of body size which is crucial for understanding both reproduction (castedetermination) and (size based) division of labor in bumblebees. B) Analyze RNA editing in our RNA sequencing data which improves the molecular understanding of the systems we study. C) The influence of JH on the fat body in addition to the brain on which we focused in our proposal. The fat body is a key tissue regulating insect reproduction and health. ii. Background to the topic. Bees are by far the most important pollinators in agricultural and natural ecosystems. The recent collapse of honey bee populations, together with declines in wild bee (including bumble bee) populations, puts their vital pollination services under severe threat. A promising strategy for circumventing this risk is the domestication and mass-rearing of non-Apis bees. This approach has been successfully implemented for several bumble bees including Bombusterrestris in Israel, and B. impatiens in the US, which are mass-reared in captivity. In spite of their critical economic and environmental value, little is known about the physiology and molecular biology of bumble bees. In this collaborative project we developed functional genomics tools for the bumble bee B. terrestris and use these tools for a first thorough study on the physiology and molecular biology of reproduction, dominance, and division of labor in a bumble bee. iii. Major conclusions, solutions. The valuable molecular data of this project together with the functional tools and molecular information generated in this BARD funded project significantly advanced the understanding of bumblebee biology which is essential for maintaining their vital pollination services for US and Israel agriculture.
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Hefetz, Abraham, and Justin O. Schmidt. Use of Bee-Borne Attractants for Pollination of Nonrewarding Flowers: Model System of Male-Sterile Tomato Flowers. United States Department of Agriculture, October 2003. http://dx.doi.org/10.32747/2003.7586462.bard.
Повний текст джерелаАнотація:
The use of bee natural product for enhancing pollination is especially valuable in problematic crops that are generally avoided by bees. In the present research we attempted to enhance bee visitation to Male Sterile (M-S) tomato flowers generally used in the production of hybrid seeds. These flowers that lack both pollen and nectar are unattractive to bees that learn rapidly to avoid them. The specific objects were to elucidate the chemical composition of the exocrine products of two bumble bee species the North American Bombus impatiens and the Israeli B. terrestris. Of these, to isolate and identify a bee attractant which when sprayed on M-S tomato flowers will enhance bee visitation, and to provide a procedure of the pheromone application regime. During the research we realized that our knowledge of B. impatiens is too little and we narrowed the objective to learning the basic social behavior of the bees and the pattern of foraging in a flight chamber and how it is affected by biogenic amines. Colonies of B. impatiens are characterized by a high number of workers and a relatively small number of queens. Size differences between queens and workers are pronounced and the queen seems to have full control over egg laying. Only about 9% of the workers in mature colonies had mature oocytes, and there were no signs of a "competition phase" as we know in B. terrestris. Queens and workers differ in their exocrine bouquet. Queen's Dufour's gland possesses a series of linear, saturated and unsaturated hydrocarbons whereas that of workers contains in addition a series of wax-type esters. Bees were trained to either visit or avoid artificially scented electronic flowers in a flight chamber. Since bee also learned to avoid scented non-rewarding flowers we attempted to interfere with this learning. We tested the effect of octopamine, a biogenic amine affecting bee behavior, on the choice behavior of free-flying bumblebees. Our results show that octopamine had no significant effect on the bees' equilibrium choice or on the overall rate of the behavioral change in response to the change in reward. Rather, octopamine significantly affected the time interval between the change in reward status and the initiation of behavioral change in the bee. In B. terrestris we studied the foraging pattern of the bees on tomato flowers in a semi commercial greenhouse in Yad Mordechai. Bee learned very quickly to avoid the non- rewarding M-S flowers, irrespective of their arrangement in the plot, i.e., their mixing with normal, pollen bearing flowers. However, bees seem to "forget" this information during the night since the foraging pattern repeats itself the next morning. Several exocrine products were tested as visitation enhancers. Among these, tarsal gland extracts are the most attractive. The compounds identified in the tarsal gland extract are mostly linear saturated hydrocarbons with small amounts of unsaturated ones. Application was performed every second day on leaves in selected inflorescences. Bee visitation increased significantly in the treated inflorescences as compared to the control, solvent treated. Treatment of the anthers cone was more effective than on the flower petals or the surrounding leaves. Methanol proved to be a non-flower-destructive solvent. We have shown that bumble bees (B. terrestris) can be manipulated by bee-borne attractants to visit non-rewarding flowers. We have further demonstrated that the bees learning ability can be manipulated by applying exogenously octopamine. Both methods can be additively applied in enhancing pollination of desired crops. Such manipulation will be especially useful in tomato cultivation for hybrid seed production.
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Kawakami, Traci M. Committee Report of the BEPC-II Project Design Review May 13-15, 2002, SLAC. Office of Scientific and Technical Information (OSTI), August 2002. http://dx.doi.org/10.2172/801826.
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Needham, Glenn R., Uri Gerson, Gloria DeGrandi-Hoffman, D. Samatero, J. Yoder, and William Bruce. Integrated Management of Tracheal Mite, Acarapis woodi, and of Varroa Mite, Varroa jacobsoni, Major Pests of Honey Bees. United States Department of Agriculture, March 2000. http://dx.doi.org/10.32747/2000.7573068.bard.
Повний текст джерелаАнотація:
Objectives: The Israeli work plan regarding HBTM included: (a) producing a better diagnostic method; (b) following infestations during the season and evaluating damage to resistant bees and, (c) controlling HBTM by conventional means under local conditions. For varroa our plans to try novel control (e.g. oil novel control (e.g. oil patties & essential oils) were initially delayed by very low pest populations, then disrupted by the emergence of fluvalinate resistance. We monitored the spread of resistance to understand it better, and analyzed an underlying biochemical resistance mechanism in varroa. The US work plan focused on novel management methods for both mites with an emphasis on reducing use of traditional insecticides due to resistance and contamination issues. Objectives were: (a) evaluating plant essential oils for varroa control; (b) exploring the vulnerability of varroa to desiccation for their management; and (c) looking for biological variation in HBTM that could explain virulence variability between colonies. Although the initial PI at the USDA Beltsville Bee Lab, W.A. Bruce, retired during the project we made significant strides especially on varroa water balance. Subcontracts were performed by Yoder (Illinois College) on varroa water balance and DeGrandi-Hoffman (USDA) who evaluated plant essential oils for their potential to control varroa. We devised an IPM strategy for mite control i the U.S. Background: Mites that parasitize honey bees are a global problem. They are threatening the survival of managed and feral bees, the well-being of commercial/hobby beekeeping, and due to pollination, the future of some agricultural commodities is threatened. Specific economic consequences of these mites are that: (a) apiculture/breeder business are failing; (b) fewer colonies exist; (c) demand and cost for hive leasing are growing; (d) incidences of bee pathogens are increasing; and, (e) there are ore problems with commercial-reared bees. As a reflection of the continued significance f bee mites, a mite book is now in press (Webster & delaplane, 2000); and the 2nd International Conference on Africanized Honey Bees and Bee Mites is scheduled (April, 2000, Arizona). The first such conference was at OSU (1987, GRN was co-organizer). The major challenge is controlling two very different mites within a colony while not adversely impacting the hive. Colony management practices vary, as do the laws dictating acaricide use. Our basic postulates were that: (a) both mites are of economic importance with moderate to high infestations but not at low rates and, (b) once established they will not be eradicated. A novel strategy was devised that deals with the pests concomitantly by maintaining populations at low levels, without unnecessary recourse to synthetic acaricides. Major Conclusions, Solutions, Achievements: A major recent revelation is that there are several species of "Varroa jacobsoni" (Anderson & Trueman 1999). Work on control, resistance, population dynamics, and virulence awaits knowing whether this is a problem. In the U.S. there was no difference between varroa from three locales in terms of water balance parameters (AZ, MN & PA), which bodes well for our work to date. Winter varroa (U.S.) were more prone to desiccation than during other seasons. Varroa sensitivity to desiccation has important implications for improving IPM. Several botanicals showed some promise for varroa control (thymol & origanum). Unfortunately there is varroa resistance to Apistan in Israel but a resistance mechanism was detected for the first time. The Israel team also has a new method for HBTM diagnosis. Annual tracheal mite population trends in Israel were characterized, which will help in targeting treatment. Effects of HBTM on honey yields were shown. HBTM control by Amitraz was demonstrated for at least 6 months. Showing partial resistance by Buckfast bees to HBTM will be an important IPM tactic in Israel and U.S.
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Ryerson, F., and J. Johnson. Comparison of the Wymark CO2 Reservoir with the Midale Beds at the Weyburn CO2 Injection Project. Office of Scientific and Technical Information (OSTI), November 2010. http://dx.doi.org/10.2172/1016981.
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Cerdeira, Pablo, Marcus Mentzingen de Mendonça, and Urszula Gabriela Lagowska. Políticas públicas orientadas por dados: Os caminhos possíveis para governos locais. Edited by Mauricio Bouskela, Marcelo Facchina, and Hallel Elnir. Inter-American Development Bank, October 2020. http://dx.doi.org/10.18235/0002727.
Повний текст джерелаАнотація:
Este texto para discussão aborda alguns estudos preliminares do Projeto “Big Data para o Desenvolvimento Urbano Sustentável” conduzido pela Fundação Getulio Vargas em parceria com o BID, com as cidades de Miraflores (Peru), Montevidéu (Uruguai), Quito (Equador), São Paulo (Brasil) e Xalapa (México) e com o apoio do aplicativo Waze. Este projeto faz parte da Cooperação Técnica Regional RG-T3095 financiada pelo BID, por intermédio do programa de Bens Públicos Regionais, e executado pela FGV. No BID, o estudo foi coordenado pela Divisão de Habitação e Desenvolvimento Urbano e, na FGV, pelo Centro de Tecnologia e Desenvolvimento - CTD, e desenvolvido em parceria com o Centro de Estudos de Política e Economia do Setor Público - CEPESP (Aspectos Institucionais), a Escola de Direito do Rio de Janeiro - FGV Direito Rio (Aspectos Regulatórios) e a Escola de Matemática Aplicada - FGV EMAp (Ciencia de Dados).
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Bloch, G., and H. S. Woodard. regulation of size related division of labor in a key pollinator and its impact on crop pollination efficacy. Israel: United States-Israel Binational Agricultural Research and Development Fund, 2021. http://dx.doi.org/10.32747/2021.8134168.bard.
Повний текст джерелаАнотація:
Despite the rapid increase in reliance on bumble bees for food production and security, there are many critical knowledge gaps in our understanding of bumble bee biology that limit their colony production, commercial management, and pollination services. Our project focuses on the social, endocrine, and molecular processes regulating body size in the two bumble bee species most important to agriculture: Bombus terrestris in Israel, and B. impatiens in the USA. Variation in body size underline both caste (queen/worker) differentiation and division of labor among workers (foragers are typically larger than nest bees), two hallmarks of insect sociality which are also crucial for the commercial rearing and crop pollination services of bumble bees. Our project has generated several fundamental new insights into the biology of bumble bees, which can be integrated into science-based management strategies for commercial pollination. Using transcriptomic and behavioral approaches we show that in spite of high flexibility, task performance (brood care or foraging) in bumble bee colonies is associated with physiological variation and differential brain gene expression and RNA editing patterns. We further showed that interactions between the brood, the queen, and the workers determine the developmental program of the larva. We identified two important periods. The first is a critical period during the first few days after hatching. Larvae fed by queens during this period develop over less days, are not likely to develop into gynes, and commonly reach a smaller ultimate body size compared to workers reared mostly or solely by workers. The facial exocrine (mandibular and hypopharangeal) glands are involved in this queen effect on larva development. The second period is important for determining the ultimate body size which is positively regulated by the number of tending workers. The presence of the queen during this stage has little, if at all, influence. We further show that stressors such as agrochemicals that interfere with foraging or brood care specific processes can compromise bumble bee colony development and their pollination performance. We also developed new technology (an RFID system) for automated collection of foraging trip data, for future deployment in agroecosystems. In spite of many similarities, our findings suggest important differences between the Eurasian model species (B. terrestris) and the North American model species (B. impatiens) that impact how management strategies translate across the two species. For example, there is a similar influence of the queen on offspring body size in both species, but this effect does not appear to be mediated by development time in B. impatiens as it is in B. terrestris. Taken together, our collaboration highlights the power of comparative work, to show that considerable differences that exist between these two key pollinator species, and in the organization of young bumble bee nests (wherein queens provide the majority of care and then transition away from brood care) relative to later stages of nest development.
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Gan, Jian, and Yongfeng Zhang. Overview of BES-GBS Project: The Role of Anisotropy on the Self-Organization of Gas Bubble Superlattice [PowerPoint]. Office of Scientific and Technical Information (OSTI), October 2017. http://dx.doi.org/10.2172/1468769.
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Schweiger, E., Joanna Lemly, Dana Witwicki, Kirk Sherrill, Ruth Whittington, Lewis Messner, Erin Cubley, Katherine Haynes, and Sonya Daw. Florissant Fossil Beds National Monument wetland ecological integrity: 2009?2019 synthesis report. National Park Service, 2023. http://dx.doi.org/10.36967/2300778.
Повний текст джерелаАнотація:
Wetlands at Florissant Fossil Beds National Monument (FLFO) are important because they are biodiversity hotspots and support iconic wildlife. They also provide valuable ?ecosystem services? such as attenuating floods, storing water, recharging aquifers, stabilizing and sequestering sediment, storing carbon, enhancing water quality, and cycling nutrients. This report summarizes 11 years (2009?2019) of wetland monitoring in three sentinel wetland complexes in FLFO. Monitoring included annual samples of 10 wet meadow and fen wetland sites in these complexes. We partition the data into a baseline period encompassing the first three years of our work for which we estimate conditions using a variety of indicators, or vital signs. We then estimate trend across the whole period of record. Results are compared to assessment points that allow us to interpret results in a management relevant context. We collected data on vascular plant species composition, woody species stand structure and damage and mortality of woody stems, soil chemistry, groundwater chemistry, and depth to water at shallow groundwater wells in each complex. We also documented human disturbance in and around each wetland complex. Projections suggest that climate change will likely reduce the number and extent of wetlands in the park and cause declines in the condition of associated flora and fauna and critical ecological functions, such as carbon and water storage. Human use can cause disturbance to wetlands across multiple scales and has well documented relationships with wetland condition. Wetlands at FLFO were impacted by over a century of cattle ranching and other human uses that increased soil erosion, altered hydrology, and made the area more susceptible to invasion by exotic plant species. Disturbance indicators at both a landscape and smaller scale generally showed an intermediate level of disturbance in and around our sentinel sites. Across all sites and indicators, we generally saw lower groundwater levels in response to drought conditions in 2010?2013 and in 2017?2018. However, groundwater at the Hornbek complex responded differently, potentially benefiting from a restoration project that filled incised channels in late summer 2012. Vegetation indicators showed relatively stable and healthy conditions in the park, except for native species cover, which was in intermediate condition.