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The OTC NONO_X Budget Program was established by 9 states and one District in the northeast and mid-Atlantic region of America, to reduce NONO_X emission from large combustion facilities during the ozone season (from May 1st through September 30th). The NONO_X Budget Program is a cap-and-trade program, which harnesses free market forces to reduce NONO_X concentrations in the air, being similar to the U.S.EPA's SO_2 emission-trading program. However, the NONO_X allowance trading system, a economic instrument, seemed to have little effects on NONO_X emission reductions from the facilities, because the NONO_X Budget Program (1999-2002) was accompanied by Reasonably Available Control Technology (RACT) requirements of the Clean Air Act (CAA), and also NONO_X emission regulations under the Acid Rain Program of CAA, before and after. From the study of NONO_X allowance transactions in the 15 farms which emitted the largest amounts of NONO_X, it was shown that a large number of NONO_X allowance transactions were between parent-companies and their units, or among the related units. That might indicate that big farms tended to manage the allowances allocated to their units within each company, and not to take so much advantage of market trading system.

Five multiparous lactating Holstein-Friesian dairy cows fitted with rumen cannula were allowed to graze perennial ryegrass swards. Next to a control treatment of grazing only, pelleted barley (PB), pelleted maize (PM), toasted and subsequently pelleted barley (TPB), and toasted and subsequently pelleted maize (TPM) were fed as a supplement in two equal portions. Before and after 3 h of grazing the rumen content was evacuated, weighed, sampled and returned to the animals. Then the cows were kept inside the barn and starved for 6 h, after which rumen evacuations were repeated. The estimated clearance rates of starch showed significant differences (P

This report provides a survey of the key features associated with greenhouse gas (GHG) monitoring, reporting, and verification (MRV) systems that support the pilot emissions trading schemes (ETS) in China. The seven pilots are: Beijing, Chongqing, Guangdong, Hubei, Shanghai, Shenzhen, and Tianjin. This report has the following structure. (1) It begins with an overview of each ETS, to provide context for the MRV systems of the pilots. (2) The second part includes a summary table of the attributes of the MRV systems for all the pilots. (3) The report concludes with observations about the similarities and differences of the MRV systems for the pilots as well as the published rules and procedures for the national MRV system. The technical challenges for developing the MRV are also identified. Practical aspects of the determination of boundaries, development of methodology, acquisition of activity data, emission factors and evidence for cross check are discussed. Engagement of stakeholders, capacity building and supporting institutions are also explored, as well as lessons learned.

In support of the partnership for market readiness work on helping the emergence of credible, consistent, and compatible market-based infrastructure across countries, this report reviews the lessons learned from linking greenhouse gas emissions trading systems. Two emissions trading systems (ETS) are linked if a participant in one system can use a compliance instrument (allowance or credit) issued by the administrator of either system for compliance. This report focuses on links that enable participants of both ETS to use compliance instruments from either system (bilateral links). The linked systems can adopt common compliance instruments. Or each system can retain its own compliance instruments and accept those from either ETS for compliance, possibly subject to restrictions. A bilateral link offers three potential benefits. First, it can make an ETS a viable policy option for a jurisdiction where an independent ETS will be infeasible for technical or cost reasons. Second, a bilateral link can reduce the total cost of achieving the combined emissions caps of the linked ETS. Third, a bilateral link can enhance the operation of the market for the compliance instrument(s). Section one gives background information. Section two presents the types of links an ETS can establish and discusses the potential benefits and risks of linking. The requirements for a bilateral link between two ETS are summarized in section three. How to implement a bilateral link is discussed in section four.

В статье исследуется процесс становления пенсионного обеспечения в Советском Союзе и связанные с этим проблемы. The article explores the process of formation of pension provision in the Soviet Union and associated problems.

This paper sets up a microeconomics model to analyze the market outcomes of two-part tariffs and three-part tariffs. Specifically, this paper compare the market outcomes of a single two-part tariffs to a single three-part tariffs under the assumptions that the market structure is monopolistic, there is no demand uncertainty, and demand curve is a linear straight line. The results show that a single two-part tariffs and a single three-part tariffs bring forth the same market outcomes except lump-sum fees. The lump-sum fees of the three-part tariffs are the lump-sum fees of the two-part tariffs plus the revenue loss caused by an allowance (free volume provided to customers). Therefore, according to this result, the monopolist has no reason to prefer three-part tariffs to two-part tariffs. However, if customers do not use up all allowance or there is demand uncertainty, three-part tariffs can generate more profits to the monopolist than two-part tariffs. Moreover, three-part tariffs can be used by the monopolist to raise lump-sum fees without losing customers and profits.

The aim of this thesis is to describe and subsequently analyze the establishment and the development of the European legal regime for greenhouse gas emission allowance trading. Methodology of the thesis is focused on capturing the processes of establishment and development of the emission trading regime as processes of rather dynamic nature, having their causes and consequences, and so is not only an isolated description of each of their respective stages. The dynamics of development is analyzed within each of the basic elements of the emission trading regime, taking due account of the relevant case law of the Court of Justice of the EU. Given the considerable complexity of the subject concerned, and therefore also the need for integration of the analysis into a certain perspective, a brief explanation of the phenomenon of climate change, including its economic implications, as well as of the international legal framework set up to tackle this issue forms a part of this thesis.

Developed under the auspices of the Partnership for Market Readiness (PMR) and with advice and input from its Baselines Working Group, this document offers guidance and options for the development of emissions baselines, a key component for assessing the emission reductions in in both market and non-market based mechanisms. In the context of this document, a baseline refers to a scenario that describes expected or desired greenhouse gas emissions levels and that can be used as a basis for determining the amount of emissions reductions achieved as the result of a crediting, trading, or other mechanism. This document is divided into two parts. Part one (sections two and three) presents the context for emissions baselines, introduces key concepts and terms, and describes principles, considerations, and potential trade-offs that can inform decisions in the development of robust and transparent baselines. Part two provides a step-by-step description of how guidance users , a term we use here for those using this guidance, can develop baselines. Part two begins with a brief description of options for baseline development and approval, and proceeds in six further sections (5-10) to present options to define and update baselines. In the future, this document will be supplemented by additional documents illustrating how the guidance presented here can be applied to specific market or non-market mechanisms involving a variety of economic sectors and GHG emission sources. Finally, this document is intended to be dynamic. Over time, as experience is gained and consensus emerges on best practices, this document may evolve to provide more specific guidelines, where and as appropriate.

Donors could assist in clarifying the role, building the capacity, and potentially helping to secure funding of key disaster risk management organizations in Ghana. Engagement in Ghana to develop private sector property catastrophe risk and agriculture insurance should be seen as a medium term engagement. Banking penetration is low, as is insurance and micro-insurance penetration, even when compared to regional countries. That said, Ghana has seen rapid growth in the micro-insurance market with the number of people covered doubling in the last 3 years. The insurance industry, while competitive, has struggled in recent years with profitability, indicating there could be need for insurance capacity building and improved governance. There may be however opportunities for targeted investments in the northern part of the country more prone to drought, aimed at increasing disaster resilience among vulnerable population using market-mediated solutions. Links could be explored between social welfare programs and market-mediated insurance solutions. For example, the government plans to expand the coverage of the Livelihood Empowerment against Poverty Program (LEAP) by over ten-fold in the next three years. These mechanisms could scale up programs against post flood events or drought events in the north. Donors could support the integration of market-mediated insurance solutions within the social welfare programs. Using local insurance capacity to bear some of the risk and develop the insurance products could also be investigated. Such mechanisms delivered through social welfare programs will create a critical mass of policyholders, which could spur the development of commercial agriculture insurance.

Baigiamajame bakalauro darbe nagrinėjama teikiama piniginė socialinė parama Lietuvoje, jos efektyvumas ir pateikiamos galimos tobulinimo kryptys. Teorinėje darbo dalyje aptariama socialinės paramos samprata, rūšys, teikimo principai, piniginės socialinės paramos skyrimo būdai ir pateikiama išmokų efektyvumo vertinimo metodika. Remiantis išanalizuota literatūra, atlikta piniginės socialinės paramos Lietuvoje analizė 2007-2012 m. laikotarpiu, bei pateikiamos galimos tobulinimo kryptys. Piniginių socialinių išmokų efektyvumas įvertintas, palyginant darbo užmokestį su gaunama socialine parama, bei skaičiuojant agreguotus išmokų efektyvumo ir rezultatyvumo rodiklius. Atlikus socialinės paramos efektyvumo analizę išsiaiškinta, kad dosniai ir lengvai skiriamos išmokos sumažina jų gavėjų paskatas ieškoti darbo, ar imtis mažai apmokamų darbų. Todėl konkretizuotos racionalesnio socialinės paramos išteklių naudojimo priemonės, kurias įgyvendinus, teikiama gyventojams parama taptų veiksmingesnė. In Bachelor‘s degree thesis analyses provided social assistance in Lithuania, their effectiveness and possible improvement directions. In theoretical part of the paper, analyses conception, types and provision principles of social assistance, also financial social assistance techniques and benefits of efficiency assessment methodology is presented. According to reviewed literature, performed analysis of financial social assistance in Lithuania for 2007-2012 period, and possible improvement directions is presented. Efficiency of financial social assistance was assessed comparing with wage, obtained social assistance and by calculating of the aggregated indicators of efficiency and usefulness of allowances. Performed analyses of social assistance efficiency, found that financial social assistance is too easily given for generosity and easy to granting benefits reduces their incentives to users to look for work and financial social assistance resources is not used effectively enough. Moreover, more concretely rational social assistance resources usage ways, which realized social assistance become more efficiency.

The Partnership for Market Readiness (PMR) is a global partnership, which provides funding and technical assistance to support the design and development of market-based instruments to reduce greenhouse gas (GHG) emissions. The PMR is country-led and builds on countries own mitigation priorities. It emphasizes improving technical and institutional capacity to scale up mitigation efforts, including domestic emissions trading, crediting mechanisms and carbon taxes, among others. The report contains three parts. First, it provides an overview of the types of data management systems included in this analysis, namely, systems that support: (1) national level inventories, (2) facility-level reporting, and (3) carbon asset registries as well as other systems for clean energy and energy efficiency policies. The first part also provides a snapshot of four cases studies (the United Kingdom, Australia, the United States, Germany; Annexes to this report includes full descriptions of the case studies). Secondly, the report presents lessons learned from the case studies, and derives a number of key considerations for designing and developing data management systems. Finally, it proposes design principles that PMR partner countries may find useful when implementing GHG data management systems of their own.

This document provides an overview of baseline setting for greenhouse gas (GHG) crediting mechanisms. The first section briefly explains the general purpose and objectives of setting a crediting mechanism baseline. The second section summarizes key policy considerations in defining and setting baselines. The final section covers important technical elements of baselines and provides an overview of various methods that can be used to estimate baseline emissions. The main purpose of this technical note is to examine key issues for baseline setting in the context of scaled-up crediting mechanisms. Many of the technical and policy considerations presented here, however, are relevant to existing project-based crediting mechanisms as well, and the discussion takes into account concepts developed and experience gained under these mechanisms. In addition, most of the concepts and examples presented here are relevant to setting baselines in the energy and industry sectors. Where relevant, however, examples from other sectors, including forestry and land-use, are used to illustrate important ideas.

This document provides an overview and summary assessment of lessons and insights learned from various existing and presented domestic cap and trade schemes. For each scheme, a set of general characteristics (or issues) is considered. The characteristics (or issues) covered include the following: (i) coverage and scope; (ii) setting a cap; (iii) setting the points of obligation; (iv) allocation of allowances; (v) systems for domestic monitoring, reporting and verification, (MRV) and compliance; (vi) enabling trading and fostering stability; (vii) institutional arrangements, including technical and legal infrastructures; and (viii) use of offsets and linking. The domestic emissions trading schemes (ETS) included in this assessment are the following: (i) European Union (EU) ETS; (ii) New Zealand (NZ) ETS; (iii) United States (U.S.) northeast states regional greenhouse gas initiative (RGGI); (iv) California (Cal) ETS; (v) Australia clean energy future carbon pricing mechanism (Aus CPM); and (vi) Tokyo cap and trade program (C and T).

International audience; Current trends in the embedded systems field tend to collocate multiple functionalities upon a single computing platform, the aim being to reduce both the size and cost of embedded systems. Nevertheless, it is unlikely that all functionalities share the same level of criticality, and certification of the system has to be achieved using varying degrees of rigorousness. Typically, a task τi is guaranteed to meet its temporal constraints up to a criticality level that is equal to its own criticality. When those conditions are no longer met, i.e. when another higher priority task τj has its execution time that exceeds its Worst Case Execution Time (WCET) w.r.t. the criticality level of τi, a common approach is to suspend τi. However, in some cases, it may not be necessary to suspend tasks with a lower criticality immediately as they could still be executed without compromising the deadlines of high criticality tasks. As a step towards this aim, we propose a method, denoted Latest Completion Time (LCT), that allows lower criticality tasks to proceed with their execution as long as they do not prevent higher criticality tasks from meeting their deadlines. Furthermore, we show that tasks suspension can only be temporary, and prove that a particular definition of idle times can be used to reset the system’s criticalitylevel. Finally, we study the performances of our LCT mechanism w.r.t. the classical mechanism that suspends a task as soon as the system criticality level becomes higher than its own criticality.

For groups of pigs to cope adequately with their housing conditions they need sufficient static space (occupied by the body of the pig), activity space (for movement between different functional areas and behaviours relating to these) and interaction space (for appropriate social behaviour). Estimates for static space have been presented for thermoneutral conditions, but are expected to increase substantially as temperature increases. The present paper models the relationship between ambient temperatures above the comfort zone, and thermoregulatory lying behaviour in finishing pigs. Estimates of the effect of posture on floor occupation were obtained and presented as ‘k-values’ (k = floor area occupied (m2)/body weight2/3 (kg)) to correct for the effect of pig size. A literature review was conducted to collect information on three aspects of lying behaviour: lying frequency, posture (lateral, semi lateral or ventral lying) and level of space sharing (huddling) in response to increasing temperatures. The lowest and highest values found were: increase in lying down: 0.2–0.66%, reduction in space sharing: 1.7–4.9% and increase in lateral vs sternal lying: 0.8–2.3% per °C temperature increase. Extrapolation of k values in the comfort zone to T = 31 °C suggests a range of k-values from k = 0.0331 to k = 0.0385 for static space. In the second part of this paper we analyse video data from a pig building in which groups of 18 pigs were kept in large pens (1.67 m2 per animal) at temperatures ranging from 16 to 32 °C. We find a value of k = 0.0339 at T = 31 °C for static space, which is at the lower end of the range predicted from literature. A possible explanation for this relatively low additional space requirement is that the animals coped by increasingly using the slatted area (with sprinkler system) as a lying area. The study confirms earlier suggestions that the amount of space required by EU legislation is insufficient for pigs at the end of the finishing period, even at relatively low temperatures. In situations where the average room temperature exceeds the comfort zone, pigs need additional space to cope with their housing system, or alternative methods to cool themselves down.

This note examines how to maximize the benefits from the use of market instruments in support of developing countries' low-emission development priorities. First, it briefly surveys the current state and trends of the carbon market, highlighting the main achievements of carbon finance over its decade-long history. Second, it reviews updated scenarios of the scale of future carbon markets and associated financial flows, in light of developments in climate negotiations and domestic markets. Finally, it identifies the necessary steps to scale up carbon market flows in future, on both the demand and supply sides, including the reform of existing mechanisms, and innovation to broaden the scope, scale and reach of carbon markets. The most important determinant of carbon offset market flows to developing countries is clearly the level of international mitigation targets: the more ambitious the targets the greater the scope for such flows. Developed countries can also encourage flows by increasing supplementary limits, which are the proportion of mitigation targets that can be met by purchases from developing countries. Finally, there remains a considerable need for innovation, awareness-raising and capacity building in public and private institutions in developing countries, to increase their participation in the carbon market and build and enabling environment for low-emission development.

The main subject of my Bachelor's Thesis called "Analysis of employee Benefits in Specific Organization" is to analyze system of employee benefits used in company RWE Transgas, a. s. in 2010. Theoretical part will specify basic terms in general, which are important to cope with this issue. There will be especially importance, division, risks and trends in benefits. In practical part the analysis of employee benefits in specific joint-stock company is made. Part of this analysis is survey done by questionnaire to verify preferences of employee benefits between selected employees. Results of research will be compared with current trend in provision benefits and nationwide research done by company Robert Half International. By results provided some new employee benefits will be suggested to organization to motivate employees and to give tax advantages to organization.

This thesis deals with analysis of selected allowance organization. One of the goals is to analyze the sources of financing subsidized organizations in general and in selected allowance organization. The thesis also deals with accounting and analysis of financial statements. Analysis was performed in the horizontal and vertical analysis of the balance sheet and profit and loss selected allowance organizations.

Алгоритм расчета операционных размеров при многооперационной обработке поверхности вращения основан на составлении и решении векторной размерной цепи для каждой из операций, начиная с последней. Многозвенная векторная размерная цепь приводится к трехзвенной линейной размерной цепи, замыкающим звеном которой является припуск. Составляющими звеньями этой цепи являются радиусы поверхностей, получаемых на двух смежных переходах, и результирующий эксцентриситет между этими поверхностями. Радиус поверхности, получаемой на предшествующем переходе, неизвестен и подлежит расчету. Приводится алгоритм вычисления вероятностных числовых характеристик результирующего эксцентриситета и последующего расчета операционного размера. Расчет по описанному алгоритму продолжается до определения операционного размера заготовительной операции. The algorithm of calculation of the dimensions for machining operations during multi-operational machining of surface of revolution is based on making-up and solving of vector dimensional chain for each operation starting with the last one. Multi-component vector dimensional chain is transformed to three-component linear dimensional chain, in which allowance performs as closed component. Partial components of this chain are radiuses of the surfaces, which were made during two neighboring operations, and the resulting eccentricity between these surfaces. The radius of the surface, which was made during previous operation, is unknown and has to be calculated. The algorithm of calculation of probabilistic numerical characteristics of the resulting eccentricity and the following calculation of the dimension for machining operation is shown. The calculations according to the algorithm described are going on until the dimensions for producing the metal bar are found. Тверской Михаил Михайлович. Доктор технических наук, профессор, заведующий кафедрой «Автоматизация механосборочного производства», Южно-Уральский государственный университет (г. Челябинск). Область научных интересов - технология и автоматизация машиностроения. Тел.: (351)267-92-12. Mikhail M. Tverskoy. The Doctor of engineering science, the head of "Mechano-Assembley Automation" department of South Ural State University, Chelyabinsk, Russia. Professional interests: technology and automation of engineering industry. Tel.: (351) 267-92-12.

The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.

International audience; Increasing milk production from pasture while increasing grass dry matter intake (GDMI) and lowering methane (CH4) emissions are key objectives of low-cost dairy production systems. It was hypothesized that offering swards of low herbage mass with increased digestibility leads to increased milk output. A grazing experiment was undertaken to investigate the effects of varying levels of HM on CH4 emissions, GDMI and milk production of grazing dairy cows during the mid-season grazing period (June to July). Prior to the experiment, 46 Holstein-Friesian dairy cows (46 d in milk) were randomly assigned to 1 of 2 treatments (n=23) in a randomized block design. The 2 treatments consisted of 2 target pregrazing HM: 1,000kg of dry matter (DM)/ha (low herbage mass, LHM) or 2,200kg of DM/ha (high herbage mass, HHM). The experimental period lasted 2 mo from June 1 until July 31. Within the experimental period, there were 2 measurement periods, measurement 1 (M1) and measurement 2 (M2), where CH4 emissions, GDMI, and milk production were measured. Mean herbage mass throughout the measurement periods was 1,075kg of DM/ha and 1,993kg of DM/ha for the LHM and HHM treatments, respectively. Grass quality in terms of organic matter digestibility was significantly higher for the LHM treatment in M2 (+12g/kg of DM). In M1, the effect of herbage mass on grass quality was approaching significance in favor of the LHM treatment. Herbage mass did not significantly affect milk production during the measurement periods. Cows grazing the LHM swards had increased GDMI in M1 (+1.5kg of DM) compared with cows grazing the HHM swards; no difference in GDMI was observed in M2. Grazing HHM swards increased CH4 production per cow per day (+42g), per kilogram of milk yield (+3.5g/kg of milk), per kilogram of milk solids (+47g/kg of milk solids), and per kilogram of GDMI (+3.1g/kg of GDMI) in M2. Cows grazing the HHM swards lost a greater proportion of their gross energy intake as CH4 during both measurement periods (+0.9% and +1% for M1 and M2, respectively). It was concluded that grazing LHM swards would increase grass quality with a concurrent reduction in CH4 emissions.

The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.

This report was prepared by Investment Climate Facility (ICF) international with direction from World Bank's Montreal protocol unit and the project team. While Montreal protocol has achieved remarkable success in reducing production and consumption of ozone depleting substances (ODS) worldwide, a significant amount of ODS still remains in equipments, products, and stockpiles. This report finds that significant opportunity exists for destroying ODS through the voluntary carbon market. The high global warming potential (GWP) of ODS means that their destruction has the ability to generate significant volumes of carbon credits, which could then be sold in the voluntary carbon market. Using the voluntary market is likely a win-win opportunity; incentives are created for the recovery and destruction of ODS through the carbon credits that can be earned, and the buyers pay for real and verifiable emission reductions from the destruction of ODS that would have otherwise been emitted.

This work is divided into 4 parts. Part one contains basic information about family politics, introduces us to its purpose, while parts two and three represent the core of this work. Part two goes through present matter of family support during pregnancy and after childbirth in the Czech Republic. Following Part Three then describes and analyses family support in Scotland. The last part, Part Four, contains secondary data analysis. That means summarizing difference in family politics and on the other side summarizing those elements of family politics that are common to both countries. This comparison was the primary target of my work. All the differences were summarized in a chart for easier orientation and convenience. The appendix contains additional interesting information regarding pregnancy and parent ship, as well as examples of forms that need to be filled in in order to claim benefits.

Показано тяжелое положение инвалидов войны и семей погибших воинов в Свердловской области в первые послевоенные годы. It is devoted to tight squeeze of disabled war veterans and the bereaved families of soldiers in Sverdlovsk oblast in early postwar years.

The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.

International audience

O objetivo do experimento foi avaliar o desempenho e a qualidade da carcaça de novilhos superprecoces submetidos a alturas de manejo do pasto de aveia e azevém (10, 20, 30 e 40cm), suplementado no terço final do ciclo de pastejo. Animais jovens com idade média de dez meses e peso inicial de 190kg foram distribuídos num delineamento experimental de blocos ao acaso, com três repetições. As ofertas de forragem para os tratamentos 10, 20, 30 e 40cm foram respectivamente, 8,8, 14,7, 29,0 e 48,9kg de matéria seca 100kg de peso vivo-1 (PV). O ganho de peso por hectare foi superior nos tratamentos com menor altura, em decorrência da maior carga animal, sendo obtidos para 10, 20, 30 e 40cm de altura ganhos por área de 529,7, 489,5, 320,9 e 201,6kg de PV ha-1, respectivamente. O ganho médio diário e peso ao abate apresentaram resposta quadrática (P0,05). Novilhos superprecoces atingiram peso de abate e grau de acabamento adequados quando terminados em pastagem cultivada de inverno e suplementados no terço final do ciclo de pastejo. O melhor ganho médio diário foi obtido em altura entre 25 a 30cm, e maior produção por área quando a pastagem foi manejada a 10cm de altura. This trial aimed at evaluating the performance and carcass quality of superprecoce steers grazing oat and annual ryegrass pastures managed at 10, 20, 30 and 40cm height, and supplemented at the final third of the grazing cicle. Young animals with 10 months on average and initial weight of 190kg were distributed in a randomized block design with three replicates. The herbage allowances were 8.8, 14.7, 29.0 and 48.9kg of dry matter 100kg of live weight-1 (LW), respectively for the treatments 10, 20, 30 and 40cm. The live weight gain per hectare was superior in treatments with lower heights, due to the increased stocking rate, being 529.7, 489.5, 320.9 and 201.6kg of LW, respectively for 10, 20, 30 and 40cm height. The average daily gain and slaughter weight increased with pasture height being fitted by a quadratic model (P0.05). Superprecoce steers reached slaughter weight and adequately finishing degree when finished in winter cultivated pasture supplemented in final third of grazing cicle. Better individual animal performance was obtained when pasture height ranges from 25 to 30cm, and animal production per hectare when the pasture was managed at 10 cm height.

The thesis tells about an European Union Emission Trading Scheme revision. EU ETS is an economic instrument for CO2 emission reduction. The thesis focuses on analysis of revision from the view of scheme deregulation, rule stability, impacts on instalations and states' economics. Deregulation is important for more effectiveness in the market. Other part of the thesis focuses on the possibility of auction revenue use in state economics. Auction is the most important part of the EU ETS revision. Methodologies of the Public Choice are used for analysis -- bureaucracy growth effect, lobbying, market regulation, etc.

This piece of work describes how the allowance organizations are financed and the method of their accountancy. As an example is analyzed economic activity of ZOO Praha in 2006 and 2007.

This report develops recommendations on the most appropriate design for auctions of Regional Greenhouse Gas Initiative (RGGI) CO2 allowances. The research was conducted in two phases. Phase 1 included the initial preparation of an annotated bibliography and a round of experiments to investigate the performance of a number of auction types considered to be likely candidates for use in a CO2 allowance auction. The main auction types considered were the sealed-bid, increasing-price sequential (English clock), and decreasing-price sequential (Dutch) auction forms. We also examined whether sealed-bid auctions should use the pay-as-bid (discriminatory) or uniform-price rules. Phase 2 experiments examined auction performance for expanded set of performance measures and in a richer institutional setting. The auction formats were compared with respect to price discovery, that is, ensuring that the price of allowances at auction reflects their market value, and in limiting collusive behavior. We also examined the effect of reserve prices and allowance banking and did more analysis of how the auction combines with secondary (or spot) markets. We looked at the effects of allowing participation in the auction by brokers or other traders not needing allowances for compliance and of combining auctions with “grandfathering†of some allowances for free to generators. In addition, we performed some experiments to look at so-called “hoarding behavior†and the effects of different mechanisms that have been proposed to limit hoarding. In particular, our experiments examined whether holding auctions with participation limited to generators can reduce the effect of hoarding behavior.

Ce mémoire décrit et analyse différents types de systèmes d'échange de droits d'émission utilisés dans le cadre de politiques de gestion de la pollution atmosphérique. L'objectif premier est de répertorier des enjeux juridiques étant liés à l'efficacité de ces systèmes. Dans un premier temps, nous nous attardons à la structure et aux mécanismes internes des systèmes d'échange de droits d'émission. Tout d'abord, nous soulignons le fondement théorique de ce type de système. Nous évaluons par la suite la structure et certains litiges liés au système d'échange américain dans le cadre des émissions de dioxyde de soufre. Dans un deuxième temps, nous continuons la description de systèmes en nous attardant plus spécifiquement aux interactions entre les systèmes d'échange de droits d'émission et les autres politiques et règlementations environnementales (incluant d'autres systèmes d'échange d'émission) visant la même problématique environnementale., The present essay describes and analyses different types of emissions trading schemes as an instrument in air quality and environmental policy. The objective is to index legal stakes or risks relating to the efficiency of emissions trading schemes. ln the first part, we evaluate the structure and the design of emissions trading schemes. The knowledge of the economic theory transcending those schemes is necessary to understand ail the structural mechanisms. After this evaluation, this essay proposes an analysis of the U.S. sulphur dioxide program based on the U.S. Clean Air Act and sorne of the litigations that occurred in the application of the said program. ln part two, we are describing the structure and the design of emissions trading schemes with the specific goal of underlining the interactions between different types of environmental policies or regulations and emissions trading schemes when they are ail used for the same environmental problem.

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The aim of this study was to assess grazing behaviour, intake, rumen function, milk production and composition of dairy cows grazing perennial ryegrass varieties that were morphologically and chemically similar, but differed in their water-soluble carbohydrate (WSC) concentration. Eight multiparous rumen cannulated dairy cows were offered four varieties of perennial ryegrass under a 1-day strip-grazing system using a 4 × 4 Latin square design in two consecutive years. Two of the varieties were characterised by a high WSC content (HSV) and the other two varieties had a lower concentration of WSC (LSV). Grazing behaviour was recorded using a solid-state behaviour recorder. Daily intake was estimated using the n-alkane technique. Rumen function was measured using rumen evacuation. As expected the HSV had a higher WSC content (P

The low-energy end of the spectrum of photoelectrons detached from hydrogenic ions exposed to an intense low-frequency few-cycle pulse is calculated within the strong-field approximation (SFA). The effect on the detached photoelectron of the Coulomb field of the nucleus is taken into account quasiclassically. The results are compared with those of an ab initio solution of the time-dependent Schroedinger equation, for the case of an He{sup +} ion irradiated by a 400-nm pulse of 1x10{sup 16} W cm{sup -2} peak intensity. Many of the features of the ab initio spectra can be understood within the SFA.

The substance of communication inventions is the allowance to client, which the client gives to himself by buying the products or services. In this case, it doesn´t deal not only for the allowance,which each firm offers in the form of additive services, but for the allowance, which arises by the feature product perception and duty service. The customer must feel the joy, that he will find a product, which is in balance with his demand and perceived services. High quality of communication line and long- duration relation between firm and customer is being ensured.

An experiment was carried out to study the lying postures, space occupation and percentage of space-sharing (as a consequence of huddling behaviour) in pigs. Information about these lying characteristics is essential for the calculation of lying space requirements, e.g. for pen design legislative purposes. The study included two replicates of eight groups of eight pigs each. Pigs were housed at thermoneutral conditions in 8 m(2) partly (40%) slatted pens from 25 to 100 kg live weight. Lights were on from 06:30 until 18:30 h. Feed and water were available ad libitum. Behaviour of the pigs was recorded for 48 h on video tape at approximately 30, 50, 80 and 100 kg live weight. General activity, lying posture (sternum, half recumbent, fully lateral recumbent) and space-sharing percentage were scored by 20 min scan sampling. The results confirmed that pigs of all weight categories lie down for a great part of the day: the average numbers of pigs that were lying were 83.8, 85, 86.3 and 87.5% at 30, 50, 80 and 100 kg live weight. Especially at night (18:30-06:30 h), the fully recumbent lying posture is predominant. The percentages of lying pigs that lied in the fully recumbent position in that period were 65.7, 66.4, 67.7 and 69.1 for 30, 50, 80 and 100 kg pigs, respectively. In our study, we observed that pigs spent little time in contact with conspecifics: space-sharing percentages were 20-40%. There was a significant period effect for the space-sharing data; pigs showed more 'social lying behaviour', i.e. tended to huddle more during the night in comparison to the day since the space-sharing percentages were higher during the night (P

Two different models were discussed in this study of calculating and adding allowance in long-distance truck transport of wood. 1. calculating and adding allowance separately for loading, unloading and driving an empty or loaded truck, 2. calculating and adding allowance for the listed operations together. The analysis was conducted in two facilities (Požega and Bjelovar) with distinctly different methods of long-distance track transportation. This resulted in significantly different d allowance, both for operations separately and in total. The research proved that the time necessary for a transportation cycle varies whether calculated by adding allowance per operation or in total. In situations with similar allowance of lower comparative value for each stage of wood transport and in situations with lower comparative value of the average allowance for all stages, as is the case in Bjelovar, both methods of adding allowance are acceptable since the difference in the cycle time is +/- 1%. In case scatterings of allowance in individual transport stages are higher and if the total allowance is higher (Požega facility) then we can expect significant differences in cycle times calculated in the aforementioned two ways. Three types of roads of different construction standard and quality of road surface were considered. The transport distance was also changed. The differences in cycle time for transport conducted on a main road are in the range of 9.39 % for 10 km distances to 3.40 % for 90 km distances. The difference span totals 14.24 %. If transport is being conducted on a tarmac forest road the cycle time differences range from 6.53 % for 10 km distances to 3.40 % for 50 km distances. The total span being 9.93 %. The differences in cycle time for transport conducted on a forest dirt road range from 2.36 % for 10 km distances to 2.97 % for 30 km distances. The difference span totals 5.33 %. Since the differences progress from negative values towards positive, at a certain distance to differences will be zero. In the researched conditions for main roads zero difference value will be achieved at a transport distance of 39 km, for tarmac forest roads this will be at 28 km and for forest dirt roads at 6 km. This indicates that at certain transport distances, with an acceptable margin of error, both ways of calculation and adding of allowance are acceptable, whereas calculation and adding of allowance outside these distances is recommended separately for each faze of wood transport.

This article was published in „Droit Polonais Contemporain / Polish Contemporary Law” 1994 nr 101-104.