Dissertationen zum Thema „Ultimate view“

This thesis deals with the use of inquiry-based approaches in primary school science. The aim is to investigate the goals and purposes that are constituted by the curriculum and by the teachers in interviews and through their teaching in the classroom. The results are used to develop conceptual tools that can be used by teachers’ in their work to support students’ learning of science when using an inquiry-based approach. The thesis is comprised of four papers. In paper one a comparative analysis is made of five Swedish national curricula for compulsory school regarding what students should learn about scientific inquiry. In paper two 20 teachers were interviewed about their own teaching using inquiry. Classroom interactions were filmed and analyzed in papers three and four, which examine how primary teachers use the various activities and purposes of the inquiry classroom to support learning progressions in science. The results of paper one show how the emphasis within and between the two goals of learning to carry out investigations and learning about the nature of science shifted and changed over time in the different curricula. Paper two describes the selective traditions and qualities that were emphasized in the teachers’ accounts of their own teaching. The results of papers three and four show how students need to be involved in the proximate and ultimate purposes of the teaching activities for progression to happen. The ultimate purposes are the scientific purposes for the lesson (as given by the teacher or by the curriculum), whereas the proximate purposes are the more student-centered purposes that through different activities should allow the students to relate their own experiences and language to the ultimate purpose. The results show the importance of proximate purposes working as ends-in-view in the sense of John Dewey, meaning that the students see the goal of the activity and that they are able to relate to their experiences and familiar language.

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: In press. Paper 2: Manuscript. Paper 4: Manuscript.

Dans le cadre de sa démarche d’harmonisation et de clarification de l’information, l’Union Européenne demande depuis 2005 aux entreprises cotées en Bourse de présenter leurs comptes consolidés selon les normes IFRS (International Financial Reporting Standards). Publiée le 18 mai 2017, la norme IFRS 17 s’applique aux contrats d’assurance, de réassurance et aux contrats d’investissement avec participation aux bénéfices discrétionnaire. En Europe, la norme IFRS 17 intervient dans un contexte multinorme, où en plus des normes nationales propres à chaque pays, les assureurs sont soumis à la norme Solvabilité II. Depuis son entrée en vigueur le 1er janvier 2016, Solvabilité II a modifié de façon radicale le paysage de l’assurance en Europe. De façon similaire, l’entrée en vigueur de la norme IFRS 17 va contraindre les assureurs à repenser la manière dont ils gèrent leurs risques avec des coûts de mise en place aussi significatifs que ceux liés à l’adoption de Solvabilité II. Afin d’éviter de démultiplier les travaux de production IFRS 17 et Solvabilité II, les entités exploitent les similitudes entre les deux référentiels, notamment en termes de données, d’outils et de modèles de projection des cash-flows. Cette thèse étend les possibilités de synergies entre les deux référentiels au cadre de la modélisation des risques non-financiers. Si les risques financiers sont capturés dans la mesure de la valeur actuelle des cash-flows futurs, la norme IFRS 17 requiert l'estimation d'une compensation au titre de l’incertitude pour les risques non-financiers. Cette compensation, nommé Risk Adjustment (RA), est un des blocs les plus importants du passif. La méthodologie d’évaluation du RA n’étant pas imposée par la norme, les assureurs ont ainsi la possibilité d’opter pour la méthode leur offrant une capacité de pilotage de leur résultat. Les chapitres 1 et 2 formalisent une méthode d'estimation des RA qui aligne les modalités du calcul du SCR de Solvabilité II aux exigences de la norme IFRS 17. Le chapitre 1 expose les modalités de calcul de RA au titre de risques élémentaires en se basant sur les SCR marginaux y afférant. Le recours aux SCR élémentaires calculés sous Solvabilité II peut présenter un véritable intérêt opérationnel, néanmoins, des ajustements sont nécessaires afin de modifier l’horizon de risque et le seuil de confiance sous-jacent. Sous hypothèses de normalité et log-normalité des facteurs de risques sous-jacents, il sera dérivé des formules liant les chocs IFRS 17 et leurs homologues sous Solvabilité II. La pertinence des hypothèses permettant le passage d’un référentiel à l’autre sera discutée, et la manière d’alléger certaines, telle que la comonotonie du Best Estimate et des facteurs de risques, sera explicitée. Le chapitre 2 présente un cadre d’agrégation des RA élémentaires obtenus dans le chapitre précédent. De façon similaire à Solvabilité II, l’effet de diversification des risques s’appuie sur une agrégation elliptique exploitant les corrélations entre les modules de risques. Le concept de corrélation à l’ultime sera introduit par opposition à une corrélation à un an. En plus des effets de dépendances interrisques contenus dans la corrélation à un an, la corrélation à l’ultime capture un effet de diversification temporelle. Le chapitre 3 décrit les défis mathématiques liés à l'interprétation des principes de cohérence du RA introduits par la norme et les problèmes théoriques qui en découlent. Il y sera démontré l'importance d'identifier les domaines théoriques où ces principes sont applicables. Le chapitre 4 fournit une interprétation mathématique du modèle Variable Fee Approach. Des techniques de répartition de la rentabilité entre les cohortes en utilisant les métriques IFRS 17 sont proposées. La conformité de ces méthodes avec les exigences du standard est discutée. Un intérêt sera également porté sur l’option d'exemption européenne et son impact sur la présentation des états financiers
As part of its efforts to harmonize and clarify information, the European Union has required listed companies to disclose their consolidated financial statements under IFRS (International Financial Reporting Standards) since 2005. Issued on May 18, 2017, IFRS 17 applies to insurance, reinsurance, and investment contracts with discretionary profit sharing. In Europe, IFRS 17 applies in a multi-standard environment where insurers are subject to the Solvency II regulation in addition to the national standards applicable in each jurisdiction. Since its enforcement on January 1, 2016, Solvency II has radically changed the insurance industry in Europe. Similarly, IFRS 17 will constrain insurers to rethink how they manage their risks, with implementation costs as high as those linked to the adoption of Solvency II. Entities are exploring the similarities between the two frameworks, particularly regarding data, tools, and cash flow projection models, to avoid duplicating IFRS 17 and Solvency II production work. This PhD dissertation extends the possibilities of synergies between the two frameworks to modeling non-financial risks. While financial risks are reflected in the measurement of the present value of future cash flows, IFRS 17 requires the estimation of uncertainty compensation for non-financial risks. This compensation, called risk adjustment (RA), is one of the most important blocks of liabilities. Moreover, it impacts the valuation of future profits and the IFRS result. As the standard does not impose the RA valuation methodology, insurers can opt for the method that allows them to manage their results. Chapters 1 and 2 provide a method for estimating RA that brings together the method for assessing the SCR of Solvency II and the requirements of IFRS 17. Chapter 1 sets out the methods for calculating RA for elementary risks based on the related marginal SCRs. Using elementary SCRs calculated under Solvency II can be of genuine operational interest. However, adjustments are necessary to revise the risk horizon and the underlying confidence level. Under assumptions of normality and log-normality of the underlying risk factors, formulas linking the IFRS 17 shocks and their counterparts under Solvency II are derived. Chapter 2 presents a framework for aggregating the elementary RAs obtained in the previous chapter. Similarly to Solvency II, the risk diversification effect is based on an elliptical aggregation exploiting the correlations between the risk modules. This chapter introduces the concept of correlation to the ultimate as opposed to a correlation to one year. In addition to the inter-risk dependence effects contained in the one-year correlation, the ultimate correlation captures a temporal diversification effect. Closed formulas linking the two correlations are demonstrated for different dependence structures between future cash flows. Analytical properties related to these structures are discussed, notably in terms of the behavior of the RA and its sensitivity to the dependence parameters. Chapter 3 describes the mathematical challenges in interpreting these principles and the theoretical problems that arise from them. It will demonstrate the importance of identifying theoretical areas of application where these principles are respected and the need to suggest more appropriate modifications of these assumptions or even develop standards of actuarial practice. Chapter 4 provides a mathematical interpretation of the model called the Variable Fee Approach (VFA). It suggests techniques for allocating profitability across cohorts using IFRS 17 metrics. It discusses the compliance of these methods with the standard's requirements and explores the European exemption option and its impact on the presentation of financial statements

This study offers a comparative analysis of Rosario Castellanos' Balún-Canán and Rudolfo Anaya's Bless Me, Ultima, novels that provide examples on how children construct their identity in hybrid communities in southeastern Mexico and the U.S. southwest. The protagonists grow and develop in a context where they need to build bridges between their European and Amerindian roots in the middle of external influences that complicate the construction of a new mestizo consciousness. In order to attain that consciousness and free themselves from their divided selves, these children receive the aid of an indigenous mentor who teaches them how to establish a dialogue with their past, nature, and their social reality. The protagonists undertake that negotiation by transgressing the rituals of a society immersed in colonial dual thinking. They also create mechanisms to re-interpret their past and tradition in order to create an image of themselves that is not imposed by the status quo. In both novels, the protagonists have to undergo similar processes to overcome their identity crises, including transculturation, the creation of sites of memory, and a transition from orality to writing. Each of them resorts to creative writing and becomes a sort of shaman who pulls together the "spirits" from the past, selects them, and organizes them in a narration of childhood that is undertaken from adulthood. The results of this enterprise are completely different in the cases of both protagonists because the historical and social contexts vary. The boy in Bless Me, Ultima can harmoniously gather the elements to construct his identity, while the girl in Balún-Canán fails because of the pressures of a male-centered and highly racist society.

碩士
國立高雄應用科技大學
企業管理系碩士在職專班
100
Abstract The prevalence of capitalism has facilitated rapid progress and thriving development in both technology and economy over the last century. However, businesses usually aim at pursuing profits as much as they can, which then leads to material-oriented operations and management. In addition, the desire for making an easy fortune has naturally given rise to “greed” in human beings. As a result, the events in relating to corruption or embezzlement such as misappropriating corporate funds, falsifying accounts, emptying corporate assets, conveying unjust interests and so on occur from time to time. Minor cases may cause one to lose fame and reputation while major ones may destroy financial order and jeopardize the livelihood of the public in the society. While developing economy, human beings think they can conquer Mother Nature and endlessly exploit the resources in the eco system. Over-development and deforestation result in natural disasters. Inevitably, human beings are taking the consequences for what they have done. In this study, the Buddhist doctrine of “Consciousness-Only” (Yogacara) is applied to discuss the predestined relationships between human mind, business management and economic development and explore the meaning of “being interdependent to live and being interdependent to die”. Based on the above concept, this paper will be carried out as qualitative research. Open interviews with the experts will be conducted. Real-world cases will be presented to demonstrate the theory applied. In other words, this paper attempts to convey that materialized business operations and management form an environment which easily nourishes human “greed”. On the other hand, this study also tries to illustrate that the R&D and innovation under business operations and management are generally based on “benefiting human beings”. Though human beings have experienced prosperous economic development, frequent disasters have put human lives in danger because of deforestation and over-development in a reckless and ruthless manner held by mankind as well as ignorant destruction while they are taking the advantage of natural resources. Such phenomenon is a result of rude behavior of human beings. When the time comes, human beings will have to take the consequences and face the predestined relationships between cause and effect. For seeking a solution, human beings have to recognize that they depend on the Earth to survive and they have to live harmoniously with Nature. Human beings should not over-develop and crave for natural resources. In contrast, they should establish the cause-and-effect concept – “being interdependent to live and being interdependent to die”. It is necessary for businesses to consider not only benefiting human beings but also preserving our natural environment and eco system. Furthermore, human beings have to ensure that waste materials will be recycled for avoiding environmental pollution and save them a righteous and pure economic environment. The result of the experiments on water crystals carried out by Masaru Emoto, a Japanese PhD, shows that substances can be changed by human mind. His research proves that the Buddhist saying, “pure mind, pure land”, does exist. The principle of the verified saying can further be applied to change our economic development pattern in order to co-exist with the natural environment. When greed is replaced by purity in human mind, the external environment naturally becomes tranquil and whole. This is because the true happiness is derived from fulfillment in spirit and wisdom rather than materialized satisfaction of the Six Sense-organs (or Six Indriyas) with the Six Dusts (or Six External Bases).