Dissertations / Theses on the topic 'Ground Rules'
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Green, Dror. "Ground rules in online psychotherapy." Thesis, City University London, 2006. http://openaccess.city.ac.uk/8508/.
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Online psychotherapy dates from 1995 and is still in its infancy. This research focuses on the therapeutic qualities of online psychotherapy and the role of ground rules in creating a secure frame for the therapeutic relationship in this new medium. Chapter 1 presents the history of online psychotherapy and a description of the main modalities for therapeutic interaction, namely, e-mail therapy and chat room therapy. Chapter 2 reviews the literature dealing with the psychotherapeutic relationship, with regard to the definition of ground rules. In this chapter I identify seven categories of ground rules that are common to all approaches to psychotherapy. These categories will serve as a prism in evaluating the options for creating ground rules in online psychotherapy. Chapter 3 explores the therapeutic qualities of e-mail and chat room therapy according to the seven categories of ground rules. It also presents a survey of 236 therapeutic web sites. According to the findings of this survey, online psychotherapy is not a substitute for face-to-face psychotherapy, although there is. a potential for creating a secure frame in a virtual clinic, which does not yet exist. In Chapter 4I present my limited experience with online psychotherapy and the virtual clinic which I have developed according to the guidelines of the seven categories of ground rules. It is too early to draw conclusions based on this limited experience, but it opens several options for further research.
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Bonac, Vesna A. "Unconscious communication of children in psychotherapy : analysis of sessions with respect to variables pertaining to Langsian ground rules of psychotherapeutic relationship." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/30372.
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The central thesis of this study says that the ground rules and boundaries of the psychotherapeutic relationship (the frame), as defined by Robert Langs for adults and adolescents, are the same for children. Transcripts from memory of verbalisation and behaviours from 12 sessions of children in individual psychotherapy were analyzed with the purpose to test Langsian communicative psychoanalytic hypotheses. Unconscious communications were analyzed in accordance with Langs' theories to determine the impact of the state of the frame on children. The dependent variable, unconscious communication, was analyzed with respect to the following nine independent variables of the frame: (a) change in therapy rooms, (b) audio recording of session, (c) missed sessions and holidays, (d) therapist's contact third parties, (e) disruption of session, (f) time extension and time reduction of session, (g) observation mirror, (h) forced termination of treatment, and (i) touching toys. The analysis of data was limited to: (a) triggers, (b) polarity of themes and images, (c) perceptions of the therapist, (d) models of rectification, and (e) vicissitudes of resistances. This is a limited, multiple case empirical study of two boys (ages 5 and 11) and one girl (age 6) in individual psychotherapy in a
public clinic setting. The process of unconscious validation and non-validation by the client was used to determine the correctness of individual hypotheses, which were formed for each session on the basis of the state of the frame.
Conclusive empirical proof of the effects of three types of breaks in the frame on the process of child psychotherapy is presented: contact with third parties, observation mirror, and changing the time for sessions adversely influence the process of child psychotherapy. These three findings were made possible because the available data included the breaking as well as securing of the frame which permitted the execution of complete Langsian analysis. Each of the three instances represents a piece of conclusive evidence of the predictive value of Langs' theory regarding children and therefore conclusive evidence of the three aspects of the basic thesis of this study. The analysis of data revealed that the individual Langsian hypotheses were correct in all instances. The analysis also revealed that none of the data would satisfy a rival hypothesis which would propose an outcome opposite to Langsian hypotheses. A limitation of the study is the fact that the majority of available data contained material that allowed only partial Langsian analysis of the impact of the frame on the child. Further studies of secure frame psychotherapy are needed to complete the set
of ground rules and boundaries of child psychotherapy by empirical means.Education, Faculty of
Educational and Counselling Psychology, and Special Education (ECPS), Department of
Graduate
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Wåhlin, Linnéa. "De ska föregå med gott exempel! : En undersökning om elevers syn på lärares förhållningssätt till ordningsfrågor - disciplin, regler och konsekvenshantering." Thesis, Södertörn University College, Lärarutbildningen, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3432.
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There are very few studies that have taken the matter of teacher’s leadership in disciplinary actions into research. That is why the purpose of this essay has been to investigate the relationship of how students think their teachers appear in questions of discipline. The study has been narrowed down to gather and analyze the experiences that students have about teachers, and how teachers uphold and set themselves to ground rules in the classroom. The study has shown how the students interpret teacher’s act of following up consequences of classroom rules. It has also shown that the pupils get a feeling and believe that teachers think they’re above the rules that actually have been created by them selves. Nor are the teachers consequent enough in following up the rules that has been placed to follow in the classroom. Conclusively the teacher’s rules are not for the teachers while it is they who should set an example.
The report is based on researching material, consisting of a questionnaire with complementary interviews. The participants are 70 students who currently stay in the grades four and five at a countryside school in the outskirts of southern Stockholm. The research material is very detailed with a high validity and reliability.
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McHugh, Kathleen M. "Western water law and the stream-aquifer system and how models are used to determine permitting and compliance of rules governing ground and surface water interaction." Thesis, The University of Arizona, 2003. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu_etd_hy0234_sip1_w.pdf&type=application/pdf.
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SaÌnchez, Brigido Rodrigo E. "Groups, rules and legal practice." Thesis, University of Oxford, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.439314.
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Hahsler, Michael, and Radoslaw Karpienko. "Visualizing association rules in hierarchical groups." Springer, 2016. http://dx.doi.org/10.1007/s11573-016-0822-8.
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Association rule mining is one of the most popular data mining methods. However, mining association rules often results in a very large number of found rules, leaving the analyst with the task to go through all the rules and discover interesting ones. Sifting manually through large sets of rules is time consuming and strenuous. Although visualization has a long history of making large amounts of data better accessible using techniques like selecting and zooming, most association rule visualization techniques are still falling short when it comes to large numbers of rules. In this paper we introduce a new interactive visualization method, the grouped matrix representation, which allows to intuitively explore and interpret highly complex scenarios. We demonstrate how the method can be used to analyze large sets of association rules using the R software for statistical computing, and provide examples from the implementation in the R-package arulesViz. (authors' abstract)
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Koh, Yun Sing, and n/a. "Generating sporadic association rules." University of Otago. Department of Computer Science, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070711.115758.
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Association rule mining is an essential part of data mining, which tries to discover associations, relationships, or correlations among sets of items. As it was initially proposed for market basket analysis, most of the previous research focuses on generating frequent patterns. This thesis focuses on finding infrequent patterns, which we call sporadic rules. They represent rare itemsets that are scattered sporadically throughout the database but with high confidence of occurring together. As sporadic rules have low support the minabssup (minimum absolute support) measure was proposed to filter out any rules with low support whose occurrence is indistinguishable from that of coincidence. There are two classes of sporadic rules: perfectly sporadic and imperfectly sporadic rules. Apriori-Inverse was then proposed for perfectly sporadic rule generation. It uses a maximum support threshold and user-defined minimum confidence threshold. This method is designed to find itemsets which consist only of items falling below a maximum support threshold. However imperfectly sporadic rules may contain items with a frequency of occurrence over the maximum support threshold. To look for these rules, variations of Apriori-Inverse, namely Fixed Threshold, Adaptive Threshold, and Hill Climbing, were proposed. However these extensions are heuristic. Thus the MIISR algorithm was proposed to find imperfectly sporadic rules using item constraints, which capture rules with a single-item consequent below the maximum support threshold. A comprehensive evaluation of sporadic rules and current interestingness measures was carried out. Our investigation suggests that current interestingness measures are not suitable for detecting sporadic rules.
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Fiorentini, Gianluca. "Electoral rules, pressure groups' activities, and economic policies." Thesis, University of Oxford, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.357531.
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Justi, Steven. "Eliminating Direct Ground Combat Definition and Assignment Rule: Internal Preparations for Implementation." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3792.
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Decades before the elimination of gender restrictions in the U.S. military, ground combat was an equal opportunity issue for women. Direct combat units, such as infantry and artillery, are now open to female enlistment. The purpose of this study was to examine the efforts, challenges and/or successes, of incorporating women into a U.S. Army combat brigade in a single state. The frame-critical approach was used to outline the competing arguments between supporters and opponents of women in combat. The research questions guiding the study included how gender integration is perceived with regards to strength and survivability of the unit, and how future conflict will govern decisions about sending women into combat. A qualitative case study was employed with semi structured interviews with commanders of the combat brigade, given their proximity to the issue and responsibility in the implementation process. The selected brigade was serving as the initial test bed of evaluation for the rest of the state's combat units. The data collected via the interviews were cross-checked with documentary data including declassified memorandums, technical reports, and execution orders. During the analysis phase, the data were organized and coded to identify themes related to the experiences of the command structure. Overall, the officers were supportive of the policy mandate and expressed viewpoints that validated both oppositional and advocacy arguments. The implications for social change include how the military is working to validate performance standards to positively influence policy on gender integration, and the combat brigade utilized in this study is an example for the rest of the United States as it is slated to have the most female recruits for combat positions than any other state beginning in 2017.
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Hall, Jack Kingsbury Mathematics & Statistics Faculty of Science UNSW. "Some branching rules for GL(N,C)." Awarded by:University of New South Wales. Mathematics and Statistics, 2007. http://handle.unsw.edu.au/1959.4/29473.
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This thesis considers symmetric functions and algebraic combinatorics via the polynomial representation theory of GL(N,C). In particular, we utilise the theory of Jacobi-Trudi determinants to prove some new results pertaining to the Littlewood-Richardson coefficients. Our results imply, under some hypotheses on the strictness of the partition an equality between Littlewood-Richardson coefficients and Kostka numbers. For the case that a suitable partition has two rows, an explicit formula is then obtained for the Littlewood-Richardson coefficient using the Hook Length formula. All these results are then applied to compute branching laws for GL(m+n,C) restricting to GL(m,C) x GL(n,C). The technique also implies the well-known Racah formula.
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Ding, Xiuhua. "MODELING DEMENTIA RISK, COGNITIVE CHANGE, PREDICTIVE RULES IN LONGITUDINAL STUDIES." UKnowledge, 2016. http://uknowledge.uky.edu/epb_etds/9.
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Dementia is increasing recognized as a major problem to public health worldwide. Prevention and treatment strategies are in critical need. Nowadays, research for dementia usually featured as complex longitudinal studies, which provide extensive information and also propose challenge to statistical methodology. The purpose of this dissertation research was to apply statistical methodology in the field of dementia to strengthen the understanding of dementia from three perspectives: 1) Application of statistical methodology to investigate the association between potential risk factors and incident dementia. 2) Application of statistical methodology to analyze changes over time, or trajectory, in cognitive tests and symptoms. 3) Application of statistical learning methods to predict development of dementia in the future.
Prevention of Alzheimer’s disease with Vitamin E and Selenium (PREADViSE) (7547 subjects included) and Alzheimer’s disease Neuroimaging Initiative (ADNI) (591 participants included) were used in this dissertation. The first study, “Self-reported sleep apnea and dementia risk: Findings from the PREADViSE Alzheimer’s disease prevention trial ”, shows that self-reported baseline history of sleep apnea was borderline significantly associated with risk of dementia after adjustment for confounding. Stratified analysis by APOE ε4 carrier status showed that baseline history of sleep apnea was associated with significantly increased risk of dementia in APOE ε4 non-carriers. The second study, “comparison of trajectories of episodic memory for over 10 years between baseline normal and MCI ADNI subjects,” shows that estimated 30% normal subjects at baseline assigned to group 3 and 6 stay stable for over 9 years, and normal subjects at baseline assigned to Group 1 (18.18%) and Group 5 (16.67%) were more likely to develop into dementia. In contrast to groups identified for normal subjects, all trajectory groups for MCI subjects at baseline showed the tendency to decline. The third study, “comparison between neural network and logistic regression in PREADViSE trial,” demonstrates that neural network has slightly better predictive performance than logistic regression, and also it can reveal complex relationships among covariates. In third study, the effect of years of education on response variable depends on years of age, status of APOE ɛ4 allele and memory change.
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Lowy, Elliott. "The evolution of the golden rule /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/9017.
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Lowe, Joshua Brian. "Quantifying Seismic Risk for Portable Ground Support Equipment at Vandenberg Air Force Base." DigitalCommons@CalPoly, 2010. https://digitalcommons.calpoly.edu/theses/269.
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This project develops a quantitative method to evaluate the seismic risk for portable GSE at Vandenberg Air Force Base. Using the latest probability data available from the USGS, risk thresholds are defined for portable GSE having the potential to cause a catastrophic event. Additionally, an example tool for design engineers was developed from the seismic codes showing the tipping hazard case can be simplified into strict geometrical terms. The misinterpretation and confusion regarding the Range Safety 24 Hour Rule exemption can be avoided by assessing seismic risk for portable GSE. By using the methods herein to quantify and understand seismic risk, more informed risk decisions can be made by engineering and management. The seismic codes and requirements used and referenced throughout include but are not limited to IBC, ASCE 7, EWR 127-1, and AFSPCMAN 91-710.
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Lamboray, Claude. "Prudent ranking rules: theoretical contributions and applications." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210662.
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Arrow and Raynaud introduced a set of axioms that a ranking rule should verify. Among these, axiom V' states that the compromise ranking should be a so-called prudent order. Intuitively, a prudent order is a linear order such that the strongest opposition against this solution is minimal. Since the related literature lacks in solid theoretical foundations for this type of aggregation rule, it was our main objective in this thesis to thoroughly study and gain a better understanding of the family of prudent ranking rules. We provide characterizations of several prudent ranking rules in a conjoint axiomatic framework. We also prove that we can construct profiles for which the result of a prudent ranking rule and a non-prudent ranking rule can be contradictory. Finally we illustrate the use of prudent ranking rules in a group decision context and on the composite indicator problem.
Doctorat en Sciences de l'ingénieur
info:eu-repo/semantics/nonPublished
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Sandgren, Anna. "Deciphering Unwritten Rules : Patients, relatives and nurses in palliative cancer care." Doctoral thesis, Växjö : Linnaeus University Press, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-2502.
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Toner, Maureen M. "Decision rules for riparian vegetation: Predicting the distribution of plant functional groups from trait-environment relationships." Thesis, University of Ottawa (Canada), 1996. http://hdl.handle.net/10393/10200.
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The conservation of biological diversity requires simple, predicative models that yield quantitative guidelines for management. This is illustrated by contemporary problems in managing wetlands. Riparian wetlands, in particular, are under heavy pressure from the hydrological changes produced by dam construction and water diversion projects. There has been ample documentation of the significance of substrate and hydrologic variables on the composition of shoreline plant communities, yet we have few models that yield quantitative predictions for conservation management. My goal has been to provide quantitative decision rules that predict the composition of wetland plant communities. A principal obstacle to generating predictions for wetland vegetation is the large species pool. One solution is the assignment of species to functional groups that are recognizable by a few, simple traits. The distribution of these functional groups could then be described by trait-environment relationships. I have investigated the relationship between the distribution of functional groups and a set of hydrological and substrate variables, using the wetlands of the Ottawa River as my study system. I first identified two fundamental functional groups of wetland species, woody and herbaceous. The model with the highest accuracy was composed to two hydrologic variables, the last day of the first flood and the time of the second flood. The combination of these two variables correctly identified which group was the cover type for over 80% of the original data points. I then investigated the relationships between functional groups defined by the presence or absence of floating leaves and/or flexuous stems and the environmental variables. The duration of flooding best described the distribution of this group, again with an accuracy of over 80%, using the original data points. Finally I compared the merits of five classifications of emergent species in identifying functional groups that can be predicted from hydrological and substrate variables. The traits used in these classifications included leaf shape, area or arrangement; stem characteristics; ramet biomass; ramet height; and the number and length of rhizomes. The most accurate models (based on the original data) related the distribution of the functional groups that were defined by leaf shape, leaf area and stem diameter to hydrology and the sand fraction in the soil. I generated and tested quantitative predictions from the 11 models with the highest accuracy (using the original data) from the above work. Four models performed well when tested with data from other regions or from Ottawa River sites not previously included in the analysis. The corresponding functional groups were woody plants, floating leaved/flexuous stemmed plants, plants with leaf area equal to zero and plants with lanceolate, elliptical or compound emergent leaves. Using the model parameters I formulated inclusion and exclusion rules to predict the presence or absence of these functional groups at various ranges of the significant environmental variables. These decision rules provide valuable tools for the conservation management of the vegetation of riverine wetlands.
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Dantale, Anish. "A Group Technology Based Approach for Application of Design for Manufacturability (DFM) Rules." University of Cincinnati / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1455208900.
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Kaufmann, Renee Monique. "TEACHER DISCLOSURE: DEVELOPING PRIVACY RULES, MANAGING BOUNDARIES AND BUILDING RELATIONSHIPS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_theses/154.
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The roles and responsibilities of middle school teachers are never ending. From instructing students on state-mandated curriculum to the enrichment of character and inquiry, teachers make daily decisions about how and what to disclose to their students. The current study reexamines Hosek and Thompson’s (2009) study on how teachers develop privacy rules and coordinate boundaries using Petronio’s Communication Privacy Management as the theoretical framework. Studying middle school teachers, in lieu of college instructors, allows for a better understanding of how privacy rules and boundaries are constructed and used within the middle school. This provides a better understanding of the important factors that influence teachers’ communicative decision making within the classroom.
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Linnell, Zyto Aron. "Rebels in rule: the wartime origins of tolerance." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-339188.
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This comparative study analyzes two rebel groups that ended their respective civil wars through negotiations and came to power in the first post-war elections. The two cases being the African National Congress in South Africa and the Zimbabwe African National Union – Patriotic Front in Zimbabwe. Specifically the thesis examines rebel institutions and behaviors during armed conflict to assess in what ways they were tolerant or intolerant. The reason for the focus on tolerance and intolerance is that it is viewed as an important factor in how these two parties have related to political opposition after the war. This study shows that there are several similarities in terms of the presence of intolerance in the two cases, which leads to the conclusion that levels of tolerance during the armed conflict can not, on its own, explain the diverging paths of the two cases in the post-war period.
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Pihlgren, Ann S. "Socrates in the Classroom : Rationales and Effects of Philosophizing with Children." Doctoral thesis, Stockholm : Department of Education, Stockholm University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7392.
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Kong, Guilan. "An online belief rule-based group clinical decision support system." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/an-online-belief-rulebased-group-clinical-decision-support-system(c31a65c7-60c3-4e7a-b18e-44fee95f7da1).html.
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Around ten percent of patients admitted to National Health Service (NHS) hospitals have experienced a patient safety incident, and an important reason for the high rate of patient safety incidents is medical errors. Research shows that appropriate increase in the use of clinical decision support systems (CDSSs) could help to reduce medical errors and result in substantial improvement in patient safety. However several barriers continue to impede the effective implementation of CDSSs in clinical settings, among which representation of and reasoning about medical knowledge particularly under uncertainty are areas that require refined methodologies and techniques. Particularly, the knowledge base in a CDSS needs to be updated automatically based on accumulated clinical cases to provide evidence-based clinical decision support. In the research, we employed the recently developed belief Rule-base Inference Methodology using the Evidential Reasoning approach (RIMER) for design and development of an online belief rule-based group CDSS prototype. In the system, belief rule base (BRB) was used to model uncertain clinical domain knowledge, the evidential reasoning (ER) approach was employed to build inference engine, a BRB training module was developed for learning the BRB through accumulated clinical cases, and an online discussion forum together with an ER-based group preferences aggregation tool were developed for providing online clinical group decision support.We used a set of simulated patients in cardiac chest pain provided by our research collaborators in Manchester Royal Infirmary to validate the developed online belief rule-based CDSS prototype. The results show that the prototype can provide reliable diagnosis recommendations and the diagnostic performance of the system can be improved significantly after training BRB using accumulated clinical cases.
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Hervas, Hermida Clara. "La notion d’action de groupe : étude de droit comparé." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100087.
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Cette thèse vient proposer une notion d’action de groupe processuelle. Cette notion est dégagée suivant la méthode comparative. L’action de groupe est censée résoudre différents types de litiges qui mettent en cause un nombre élevé de personnes. L’étude de droit comparé montre en ce sens une notion qui semble plurielle puisqu’il existe différents modèles d’action de groupe. La manière de la concevoir diffère d’un modèle à autre. La terminologie relative à ce sujet est surabondante, souvent considérée en tant que synonyme de l’action collective, du recours collectif, des actions de classe, des procédures modèles, des jugements pilotes... En dépit de cela, il est possible de trouver une notion spécifique, ayant des caractères propres et typiques. Mais cette notion spécifique ne peut être que processuelle. Le procès est un outil de protection des droits et des intérêts juridiques et légitimes, sans importer leur nature. Il est logique que la résolution de ce type de litiges soit envisagée depuis cette perspective. De plus, c’est au niveau procédural que la protection de ce type de situations pose autant de problèmes. L’action de groupe vient alors s’inscrire naturellement dans cette discipline juridique, dévoilant une notion spécifique qui place le juge au cœur de la résolution de ce type de litigesThe aim of this thesis is to offer a specific notion of the idea of group litigation, in a procedural and comparative perspective. The mass consumer society in which we live has generated a style of litigation that involves a vast number of people. Grouping claimants together in a class action is meant to resolve this sort of litigation. But comparative law illustrates the complexity of the topic. A large number of different models of class action exist. Terminology is vast and often spans interchangeably terms such as group litigation, collective actions, class action, procedural models and pilot decisions. Each model shows different ways to solve the same problem. In spite of this, we can still find a specific framework with distinct and typical characteristics. However, this specific notion can only be procedurally based. Clearly, resolving this type of litigation must be viewed from this perspective. Judicial process is the way by which to protect rights and legal and legitimate interests without considering their nature. But it is at procedural level that protecting this type of situation raises the most problems. Class actions therefore naturally fall within this legal discipline, and bring to light a specific idea that makes the judge the linchpin when deciding the outcome of litigation
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Gullekson, Nicole L. "Should Expatriates Really “Do as the Romans Do?” An Examination of Status and Emotional Display Rules in Intercultural Work Contexts." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1273242833.
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Skoll, Jake. "The Impact of the 2010 Home Grown Rule on EPL Club Success." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1930.
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Using data from the 2006 – 2013 English Premier League (EPL) seasons, this paper finds evidence that the Home Grown policy does not provide a differential effect. As a consequence of the ruling, however, EPL clubs have generally acquired more English players. While English players are detrimental to a club’s ability to achieve a top 4 finish in the pre-policy period, this paper finds that English players positively influence top clubs in the post-policy period. More specifically, a successful club in the pre-policy period is 18% more likely to achieve a top 4 finish in the post-policy period by acquiring more English players in response to the Home Grown ruling. Furthermore, these top clubs are able to maintain their pre-policy competitiveness by outspending their counterparts to acquire the most talented Englishmen. As such, this paper also finds that increasing club transfer expenditures favors EPL club success in the post-policy period.
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Zama, Anri. "A Relevance Rule Organizing Responsive Behavior During Projectably Multi-Unit Tellings." PDXScholar, 2016. http://pdxscholar.library.pdx.edu/open_access_etds/2750.
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Research on projectably multi-unit tellings (e.g., stories) has largely focused on their contexts of emergence, beginnings, endings, and uptakes (or lack thereof), rather than on their ‘middles.’ The relatively small literature on such ‘middles’ has focused on different types of responsive behaviors when they do occur (e.g., continuers). However, there is virtually no research on relevance rules that might systematically organize these ‘middles,’ including the production of responsive behaviors (or lack thereof) and the management of intersubjectivity. This thesis describes and defends one such relevance rule: Advisors are strongly accountable for responding – either vocally and/or nonvocally – at each and every complex possible-completion place. This relevance rule provides an inferential framework with which to monitor and manage advisors’ understanding of ‘middle’ units. The method used is conversation analysis – including the analysis of deviant cases – complemented by the coding of data and resultant distributional patterns. Data are dual-camera-videotaped, drop-in, advising sessions conducted in English between 20 non-native-English-speaking international students and native-English-speaking advisors working for a university's Office of International Affairs. Specifically, data involve students’ projectably multi-unit problem presentations (e.g., related to Visa status, course scheduling, international travel, housing, etc.).
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Gankin, Dimitri. "Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19502.
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On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court. After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.
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van, 't Hooft Joseph. "The Development and Evolution for the Justification of the Use of Lethal Force in Legislation." Kent State University Honors College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1556887597743281.
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Khanamiryan, Marianna. "Numerical methods for systems of highly oscillatory ordinary differential equations." Thesis, University of Cambridge, 2010. https://www.repository.cam.ac.uk/handle/1810/226323.
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This thesis presents methods for efficient numerical approximation of linear and non-linear systems of highly oscillatory ordinary differential equations. Phenomena of high oscillation is considered a major computational problem occurring in Fourier analysis, computational harmonic analysis, quantum mechanics, electrodynamics and fluid dynamics. Classical methods based on Gaussian quadrature fail to approximate oscillatory integrals. In this work we introduce numerical methods which share the remarkable feature that the accuracy of approximation improves as the frequency of oscillation increases. Asymptotically, our methods depend on inverse powers of the frequency of oscillation, turning the major computational problem into an advantage. Evolving ideas from the stationary phase method, we first apply the asymptotic method to solve highly oscillatory linear systems of differential equations. The asymptotic method provides a background for our next, the Filon-type method, which is highly accurate and requires computation of moments. We also introduce two novel methods. The first method, we call it the FM method, is a combination of Magnus approach and the Filon-type method, to solve matrix exponential. The second method, we call it the WRF method, a combination of the Filon-type method and the waveform relaxation methods, for solving highly oscillatory non-linear systems. Finally, completing the theory, we show that the Filon-type method can be replaced by a less accurate but moment free Levin-type method.
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Vrbová, Alžběta. "Sestavení konsolidované účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224816.
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The master´s thesis is about preparation of consolidated financial statements. In the thesis there are rules and steps which have to be used for preparation of consolidated financial statements. The preparation of consolidated financial statements is made according to these rules and steps.
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Solluntsch, Viola. "Die Maasai, Chagga und Pare auf historischen Fotografien der Sammlung des Museums für Völkerkunde zu Leipzig." Universität Leipzig, 2003. https://ul.qucosa.de/id/qucosa%3A33947.
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This volume (in 2 parts) is a study of 218 historical photographs in the collection of the Museum of Ethnography in Leipzig relating to three ethnic groups in East Africa - the Maasai, Chagga and Pare.Dieser Band präsentiert (in zwei Teilen) eine Studie von 218 historischen Fotografien der Sammlung des Museums für Völkerkunde zu Leipzig im Bezug auf drei ethnische Gruppen in Ostafrika - die Maasai, Chagga und Pare.
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Drápalová, Klára. "Sestavení konsolidované účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319459.
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The master thesis focuses on problematics of preparation of consolidated financial statements. In the first part the important terms and methods, which are linked to consolidation, are explained. Based on this theoretical background the practical part focuses on making of consolidation rules and consolidated financial statements.
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Belhaj, Mohamed Mohamed. "Renormalisation dans les algèbres de HOPF graduées connexes." Thesis, Clermont-Ferrand 2, 2014. http://www.theses.fr/2014CLF22515/document.
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Dans cette thèse, nous nous intéressons à la renormalisation de Connes et Kreimer dans le contexe des algèbres de Hopf de graphes de Feynman spécifiés. Nous construisons une structure d'algèbre de Hopf $\mathcal{H}_\mathcal{T}$ sur l'espace des graphes de Feynman spécifié d'une théorie quantique des champs $\mathcal{T}$. Nous définissons encore un dédoublement $\wt\mathcal{D}_\mathcal{T}$ de la bigèbre de graphes de Feynman spécifiés, un produit de convolution \divideontimes et un groupe de caractères de cette algèbre de Hopf à valeurs dans une algèbre commutative qui prend en compte la dépendance en les moments extérieurs. Nous mettons en place alors la renormalisation décrite par A. Connes et D. Kreimer et la décomposition de Birkhoff pour deux schémas de renormalisation : le schéma minimal de renormalisation et le schéma de développement de Taylor. Nous rappelons la définition des intégrales de Feynman associées à un graphe. Nous montrons que ces intégrales sont holomorphes en une variable complexe D dans le cas des fonctions de Schwartz, et qu'elles s'étendent en une fonction méromorphe dans le cas des fonctions de types Feynman. Nous pouvons alors déterminer les parties finies de ces intégrales en utilisant l'algorithme BPHZ après avoir appliqué la procédure de régularisation dimensionnelleIn this thesis, we study the renormalization of Connes-Kreimer in the contex of specified Feynman graphs Hopf algebra. We construct a Hopf algebra structure $\mathcal{H}_\mathcal{T}$ on the space of specified Feynman graphs of a quantum field theory $\mathcal{T}$. We define also a doubling procedure for the bialgebra of specified Feynman graphs, a convolution product and a group of characters of this Hopf algebra with values in some suitable commutative algebra taking momenta into account. We then implement the renormalization described by A. Connes and D. Kreimer and the Birkhoff decomposition for two renormalization schemes: the minimal subtraction scheme and the Taylor expansion scheme.We recall the definition of Feynman integrals associated with a graph. We prove that these integrals are holomorphic in a complex variable D in the case oh Schwartz functions, and that they extend in a meromorphic functions in the case of a Feynman type functions. Finally, we determine the finite parts of Feynman integrals using the BPHZ algorithm after dimensional regularization procedure
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Alam, Milea. "Nederländska ränteavdragsbegränsningsregler i Sverige?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26757.
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Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna. Uppsatsen visar att det finns både likheter och skillnader, i såväl utformningen som i tilllämpningsområdet, mellan de svenska och de nederländska ränteavdragsbegränsningsreglerna. Det framgår av uppsatsen att skillnaderna inte i varje bestämmelse i det nederländska regelverket leder till en möjlig lösning på den kvarstående problematiken med de svenska ränteavdragsbegränsningsreglerna. Författaren anser att en blandad tillämpning av några nuvarande svenska bestämmelser och vissa bestämmelser lika de nederländska bäst skulle uppfylla ändamålet med de svenska ränteavdragsbegränsningsreglerna.Due to the fact that the Swedish tax authority had paid attention to the issues concerning tax avoidance with the use of interest deduction, the first Swedish rules on interest deduction limitations on intra-group loans were introduced for associated companies in 2009. These rules were inspired by the equivalent Dutch rules on interest deduction limitations. Since the tax avoidance continued, the scope of the Swedish interest deduction limitation rules were extended in 2013. However, it has been shown that due to the formulation and the scope of the current Swedish rules, the legislation causes both interpretation issues and continuing tax avoidance. This thesis aims at examining the outcome of introducing similar rules as the Dutch interest deduction limitation rules in Sweden, instead of the current Swedish legislation, in order to analyze which of these legislations that better fulfills the purpose of the Swedish rules on interest deduction limitations. The thesis shows that there are both similarities as well as differences, with regards to both the formulation and the scope, between the Swedish and the Dutch rules on interest deduction limitations. It appears in the thesis that the differences in every provision of the Dutch legislation do not provide a possible solution to the remaining issues with the Swedish rules on interest deduction limitations. The author of the thesis considers a mixed application, containing some current Swedish provisions and some selected provisions similar to the Dutch provisions, to better fulfill the purpose of the Swedish rules on interest deduction limitations.
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Tesařová, Kateřina. "Konsolidovaná účetní závěrka." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241619.
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The master's thesis deals with the issue of the consolidation of financial statements. The first part of thesis, there are explained important terms and methods, which are linked to consolidation. The theoretical information is used for work out a practical part, which includes making new consolidated financial statements in consortium HOLOUBEK. The new statements are related to change in consolidation group.
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Andersson, Martin, and Andreas Malm. "Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26855.
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Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte.July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.
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Štěpánová, Markéta. "Rozšíření konsolidačního celku u vybraného koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241493.
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The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
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Santos, Fábio José Justo dos. "Sistemas de apoio à decisão em grupo multicritério : uma abordagem baseada em regras fuzzy." Universidade Federal de São Carlos, 2009. https://repositorio.ufscar.br/handle/ufscar/7064.
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The use of fuzzy logic and fuzzy sets theory applied to decision making process was initially proposed by Bellman and Zadeh (1970). Since then, the arisen of unstructured problems associated with multi-criteria characteristics and group decision making changed the way of dealing with these problems. The evolution of Decision Support Systems (DSS) allowed them, not only to provide data and information, but also to propose solutions to these problems. The goal of this work is to present a framework for the development of DSS that deal with Multi-Criteria Group Decision Making (MCGDM) problems through fuzzy rules. In this approach, we propose a method capable of automatically generating a Fuzzy Rule Base with multi-criteria characteristics for group decision making, that is, different influence degrees for each decider and different importance degrees assigned to each variable are considered in the model. This framework also contains a structural model of a Fuzzy System for Group Decision Support aiming at adding DSS characteristics found in literature to Fuzzy Systems. These characteristics include user/system interactivity and Model Management Subsystem (MMS) described in this work. Finally, a case study designed to validate the model is presented.
O uso da lógica fuzzy e da teoria de conjuntos fuzzy aplicadas ao processo de tomada de decisão foi proposto inicialmente por Bellman e Zadeh (1970). Desde então, os problemas não estruturados associados às características multicritério e de tomada de decisão em grupo alteraram sua forma de tratamento. A evolução presente nos Sistemas de Apoio à Decisão (SAD) fez com que estes sistemas deixassem de fornecer somente dados e informações e passassem também a propor soluções aos problemas analisados. O objetivo deste trabalho é apresentar um framework para o desenvolvimento de SAD que tratem problemas classificados como Multi-Criteria Group Decision Making (MCGDM) com o uso de regras fuzzy. Dentro desta abordagem é apresentado um método capaz de gerar automaticamente uma Base de Regras Fuzzy com características multicritério para tomada de decisão em grupo, ou seja, os diferentes graus de influência de cada decisor e os diferentes graus de importância atribuídos por eles a cada variável são considerados no modelo. Este framework ainda contempla um modelo estrutural de um Sistema Fuzzy para Apoio à Decisão em Grupo com o objetivo de agregar aos sistemas fuzzy as características dos SAD descritas na literatura como, por exemplo, a capacidade de interatividade usuário/sistema e a presença do Subsistema de Gestão de Modelos (SGM), descritos neste trabalho. Por fim, um estudo de caso é realizado para validar o modelo apresentado.
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Totková, Kamila. "Dopad nákupu obchodního podílu v dceřiné společnosti na ekonomickou situaci konsolidovaného celku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319438.
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The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern.
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Povolná, Martina. "Volba vhodné právní formy pro ochotnický divadelní soubor." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206528.
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The thesis deals with the celection of suitable legal form for amateur theater group. The number of types of organizations, which are evaluated, is after the change of Civil Code quite huge and comprise besides non-profit organizations also border and mixed organizations. The main aim of thesis is to select the legal form, which is because of their characteristics the best for small amateur theater group and then set up an accountig system, which could the organization use. The amateur theater group is part of the Cultural department of the city, funded organization now. The main method is comparsion. Individually legal forms are compared according to valid laws and membership requirements, which is assigned a score. The sub-goals are creation of the code of rules and then set the accounting and taxes system.
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Rawat, Rakesh. "User behaviour modelling in a multi-dimensional environment for personalization and recommendation." Thesis, Queensland University of Technology, 2010. https://eprints.qut.edu.au/48135/1/Rakesh_Rawat_Thesis.pdf.
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Handling information overload online, from the user's point of view is a big challenge, especially when the number of websites is growing rapidly due to growth in e-commerce and other related activities. Personalization based on user needs is the key to solving the problem of information overload. Personalization methods help in identifying relevant information, which may be liked by a user. User profile and object profile are the important elements of a personalization system. When creating user and object profiles, most of the existing methods adopt two-dimensional similarity methods based on vector or matrix models in order to find inter-user and inter-object similarity. Moreover, for recommending similar objects to users, personalization systems use the users-users, items-items and users-items similarity measures. In most cases similarity measures such as Euclidian, Manhattan, cosine and many others based on vector or matrix methods are used to find the similarities. Web logs are high-dimensional datasets, consisting of multiple users, multiple searches with many attributes to each. Two-dimensional data analysis methods may often overlook latent relationships that may exist between users and items. In contrast to other studies, this thesis utilises tensors, the high-dimensional data models, to build user and object profiles and to find the inter-relationships between users-users and users-items. To create an improved personalized Web system, this thesis proposes to build three types of profiles: individual user, group users and object profiles utilising decomposition factors of tensor data models. A hybrid recommendation approach utilising group profiles (forming the basis of a collaborative filtering method) and object profiles (forming the basis of a content-based method) in conjunction with individual user profiles (forming the basis of a model based approach) is proposed for making effective recommendations. A tensor-based clustering method is proposed that utilises the outcomes of popular tensor decomposition techniques such as PARAFAC, Tucker and HOSVD to group similar instances. An individual user profile, showing the user's highest interest, is represented by the top dimension values, extracted from the component matrix obtained after tensor decomposition. A group profile, showing similar users and their highest interest, is built by clustering similar users based on tensor decomposed values. A group profile is represented by the top association rules (containing various unique object combinations) that are derived from the searches made by the users of the cluster. An object profile is created to represent similar objects clustered on the basis of their similarity of features. Depending on the category of a user (known, anonymous or frequent visitor to the website), any of the profiles or their combinations is used for making personalized recommendations. A ranking algorithm is also proposed that utilizes the personalized information to order and rank the recommendations. The proposed methodology is evaluated on data collected from a real life car website. Empirical analysis confirms the effectiveness of recommendations made by the proposed approach over other collaborative filtering and content-based recommendation approaches based on two-dimensional data analysis methods.
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Olsson, Sanna. "Koncernbidragsspärren - En analys av gällande rätt ur ett företagsperspektiv." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19299.
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Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag. Uppsatsen syftar till att analysera och granska reglerna om koncernbidragsspärren ur ett företagsperspektiv, vilket innebär att uppsatsen ser till reglernas bakomliggande syfte och till hur reglerna fungerar vid en praktisk tillämpning. Uppsatsen har ett särskilt fokus kring i vilken turordning koncernbidrag ska beaktas vid avräkning mot befintliga underskott när ett underskottsföretag mottar koncernbidrag både från gamla och nya företag i en koncern. I RÅ 2008 ref. 69 ställdes frågan på sin spets och Högsta Förvaltningsdomstolen befäste en ny turordningsprincip där koncernbidrag från gamla företag ska beaktas före koncernbidrag från nya företag i koncernen. Det har genom uppsatsens analys av reglerna om koncernbidragsspärren påvisats att reglerna är svåra att tillämpa och i många fall råder det osäkerhet om hur reglerna ska tolkas. Det kan konstateras att problematik kvarstår avseende frågan om i vilken turordning koncernbidrag från så kallade gamla respektive nya företag ska beaktas vid avräkning mot befintliga underskott även efter RÅ 2008 ref. 69. En rådande osäkerhet om hur reglerna ska tolkas kan inte anses tillfredsställande ur ett företagsperspektiv och en översyn av reglerna vore välkommen.According to the Swedish legislation tax losses can normally be carried forward and settled against future profits in the same company unlimited of time. However, a restriction of losses being carried forward may occur in situations where change of ownership is at hand. The restrictive rule prohibits offsetting tax losses in an acquired loss-making company against group contributions received from other group companies. The restrictive rule applies up until, and including, the end of the fifth year after the year when the restriction occurred. However, losses that occur after the change of ownership are possible to offset against group contributions from other group companies. The thesis aims to analyze and review the restrictive rule from a business perspective which means that the underlying purpose of the restrictive rule and how it works in practice is examined. The thesis has a particular focus on in what order group contributions should be considered when being offset against existing deficits when the deficit company receives group contributions from old and new companies in the corporate group. In the Swedish case law RÅ 2008 ref. 69 the Supreme Administrative Court laid down a new principle of order where group contributions from an old company should be regarded before a group contribution from a new company. Through the analysis of the restrictive rule it has been demonstrated that the rule is difficult to conform to and that there is an uncertainty regarding the interpretation of it. Through the analysis of this thesis it is established that, even after RÅ 2008 ref. 69, the complexity of problems remains concerning in what order group contributions from old respectively new companies should be considered when being offset against existing deficits. A such prescribed uncertainty regarding the interpretation of the restrictive rule cannot be considered satisfactory from a business perspective and a review of the rules would be preferable.
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Calisti, Matteo. "Differential calculus in metric measure spaces." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2020. http://amslaurea.unibo.it/21781/.
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L'obbiettivo di questa tesi è la definizione del calcolo differenziale e dell'operatore di Laplace in spazi metrici di misura. Nel primo capitolo vengono introdotte le definizioni e proprietà principali degli spazi metrici di misura mentre nel secondo quelle riguardanti le funzioni lipschitziane e la derivata metrica di curve assolutamente continue. Nel terzo capitolo quindi viene definito il concetto di p-supergradiente debole e di conseguenza la classe di Sobolev S^p. Nel quarto capitolo viene poi studiata la generalizzazione del concetto di differenziale di f applicato al gradiente di g che da luogo a due funzioni che in generale risultano diverse, ma se coincidono lo spazio verrà detto q-infinitesimamente strettamente convesso.
Vengono quindi dimostrate alcune regole della catena per per queste due funzioni attraverso la dualità fra lo spazio S^p e un opportuno spazio di misure dette q-piani test. In particolare mediante l'introduzione del funzionale energia di Cheeger e il suo flusso-gradiente sarà possibile associare un piano di trasporto al gradiente di una funzione in S^p. Nel quinto capitolo viene definito il p-laplaciano e le regole di calcolo provate precedentemente saranno usate per provare quelle per il laplaciano. Verranno poi definiti gli spazi infitesimamente di Hilbert: in questo caso il laplaciano assume un solo valore e risulta linearmente dipendente da g e si dimostra un'identificazione tra differenziali e gradienti. Nell'ultima parte del quinto capitolo infine viene mostrata un'applicazione del calcolo differenziale in spazi metrici di misura al gruppo di Heisenberg, considerandolo uno spazio metrico di misura munito della metrica di Korany e la misura di Lebesgue. Nella prima parte si mostra che il laplaciano metrico coincide con quello subriemanniano. Viene poi considerata nella seconda parte la sottovarietà {x=0} e si dimostra come il laplaciano metrico sia diverso da quello differenziale.
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Cohen, Jérémie. "Stratégies diagnostiques des pharyngites de l'enfant : du test de diagnostic rapide aux règles de décision clinique." Thesis, Paris 5, 2014. http://www.theses.fr/2014PA05S011/document.
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Introduction – La place des tests de diagnostic rapide (TDR) et des règles de décision cliniques (RDC) pour le diagnostic des pharyngites à streptocoque du groupe A (SGA) chez l’enfant varie selon les recommandations internationales en raison de doutes sur la stabilité des performances diagnostiques du TDR et d’une validation insuffisante des RDC. Méthodes – Dans une étude prospective multicentrique (n=17) ambulatoire réalisée au sein du réseau clinique pédiatrique ACTIV de 2009 à 2011, 1776 enfants avec pharyngite ou sains ont été soumis à des prélèvements de gorge pour réaliser un TDR et une mise en culture (test de référence). Nous avons étudié l’effet indépendant de variables liées aux patients et aux médecins sur les performances diagnostiques du TDR, exploré systématiquement les faux-Positifs (FP) du TDR et réalisé une validation externe et une comparaison des RDC existantes. Résultats – La sensibilité du TDR (en moyenne 87%) variait selon la présentation clinique (âge, signes cliniques), l’inoculum bactérien et le phénomène de portage (paramètres aussi liés entre eux), et selon des variables liées aux médecins (dont le type d’activité clinique). La valeur prédictive négative du TDR était élevée (autour de 90%) et stable. Les FP du TDR étaient positifs pour le SGA en PCR. Aucune RDC n’était satisfaisante en termes de calibration et de discrimination. Conclusion – Le TDR est suffisant pour le diagnostic de pharyngite à SGA si les cliniciens évaluent leurs propres performances et les améliorent si besoin. Aucune RDC ne peut être recommandée en pratique clinique en pédiatrieBackground – The roles of rapid antigen detection tests (RADT) and clinical prediction rules (CPR) for the diagnosis of group A streptococcus (GAS) in children with pharyngitis vary across international clinical guidelines. This might be related to unstable diagnostic accuracy of RADTs and insufficient validation of CPRs. Methods – In a prospective multicenter (n=17) office-Based study that took place in France within the ACTIV network between 2009 and 2011, 1776 children with pharyngitis or healthy controls underwent throat swabs to perform a RADT and a throat culture (reference standard). We assessed the independent effect of patient- and physician-Level characteristics on the accuracy of a RADT, systematically re-Analyzed RADT false-Positive results, and externally validated and compared existing CPRs. Results – RADT sensitivity (overall 87%) varied according to clinical signs and symptoms, bacterial inoculum size and GAS throat carriage (factors also related to each other), and according to physician-Level characteristics (including type of clinical practice). RADT negative predictive value was high (about 90%) and stable. RADT false-Positives were positive for GAS when using a new PCR technique. No CPR had sufficient performances regarding calibration and discrimination. Conclusions – RADTs are sufficient for diagnosing GAS pharyngitis if clinicians accept diagnostic accuracy monitoring and adequate training when needed. No CPR can be recommended for use in pediatrics
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Bradburn, Suzie. "Les systèmes d'échanges locaux." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0280.
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Nés en France en 1994 dans les milieux ruraux en réponse à une conjoncture difficile, les systèmesd’échanges locaux s’inscrivent dans une logique en marge du modèle économique dominant, en permettant àleurs membres d’échanger des biens, des services et des savoir-faire au moyen d’une monnaie conventionnellebasée sur le temps, concurrente, mais licite, de la monnaie légale.La crainte de voir des personnes trouver dans le SEL le moyen de dissimuler une activité économiquerémunératrice est écartée dès lors que l’on distingue les sélistes-particuliers qui participent aux échanges demanière occasionnelle, de sorte qu’ils n’en tirent qu’un complément de revenu modeste, et les sélistesprofessionnelsexerçant une activité économique permanente et rémunératrice dans les conditions analogues àcelles d’un professionnel. Ces derniers doivent être soumis aux mêmes règlementations que celles applicablesaux professionnels, sous peine de sanctions.Le recours à une structure juridique permet d’organiser les échanges en leur apportant les moyens nécessaires àleur développement, spécialement par l’édition d’un catalogue des offres et des demandes et la mise en placed’un compte courant multilatéral. Même si la forme sociale est envisageable, l’association est la structure lamieux adaptée pour répondre aux besoins en organisation juridique des SEL. Elle correspond tant à leur but nonlucratif qu’à leur philosophie fondée sur des valeurs humaines et la solidaritéBorn in France in 1994 in the rural areas in reply to a difficult economic situation, Local ExchangesSystems became an alternative of the dominant economic model, which enables members to exchange goods,services and know-how thanks to a conventional currency based upon time, which is a competitive licit solutionof the existing legal currency.The fear of seeing people using the LES to hide a remunerative econonomical activity would be taken away assoon as a clear distinction is made between private-members, who take part in exchanges occasionally to add asmall additionnal income, and those who become professional by developping a permanent and lucrative activitywithin professional conditions. This category of members must abide by the same rule that applies toprofessionals, subject to sanctions.In order to organize the exchanges, the members can use a legal structure. This would give them the necessaryhelp for their development by providing a catalogue of offers and demands and the creation of a multilateralcurrent account. Even if a type of company structure is possible, an association is better adapted for the needs ofthe legal organization of the LES. It corresponds to their non lucrative and philosophical goals based uponhuman values and solidarity
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Leclercq, Sidney. "Resilience of Fragility: International Statebuilding Subversion at the Intersection of Politics and Technicality." Doctoral thesis, Universite Libre de Bruxelles, 2017. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/258442.
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For the past two decades, statebuilding has been the object of a growing attention from practitioners and scholars alike. ‘International statebuilding’, as its dominant approach or model guiding the practices of national and international actors, has sparked numerous discussions and debates, mostly around its effectiveness (i.e. if it works) and deficiencies (i.e. why it often fails). Surprisingly, little efforts have been made to investigate what international statebuilding, in the multiple ways it is mobilized by various actors, actually produces on the political dynamics of the ‘fragile’ contexts it is supposed to support and reinforce. Using an instrumentation perspective, this dissertation addresses this gap by exploring the relationship between the micro-dynamics of the uses of international statebuilding instruments and the fragility of contexts. This exploration is articulated around five essays and as many angles to this relationship. Using the case of Hamas, Essay I explores the European Union’s (EU) terrorist labelling policy by questioning the nature and modalities of the enlisting process, its use as foreign policy tool and its consequences on its other agendas, especially its international statebuilding efforts in Palestine. Essay II examines a Belgian good governance incentive mechanism and sheds the light on the tension between the claimed apolitical and objective nature of the instrument and the politicization potential embedded in its design and modalities, naturally leading to a convoluted implementation. Essay III analyses the localization dynamics of transitional justice in Burundi and unveils the nature, diversity and rationale behind transitional justice subversion techniques mobilized by national and international actors, which have produced a triple form of injustice. Essay IV widens this scope in Burundi, developing the argument that the authoritarian trend observed in the 2010-2015 period did not only occur against international statebuilding but also through self-reinforcing subversion tactics of its appropriation. Finally, essay V deepens the reflection on appropriation by attempting to build a theory of regime consolidation through international statebuilding subversion tactics. Overall, the incremental theory building reflection of the essays converges towards the assembling of a comprehensive framework of the in-betweens of the normative diffusion of liberal democracy, the inner-workings of its operationalization through the resort to the international statebuilding instrument and the intermediary constraints or objectives of actors not only interfering with its genuine realization but also contributing to its antipode of regime consolidation, conflict dynamics and authoritarianism.Doctorat en Sciences politiques et sociales
info:eu-repo/semantics/nonPublished
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Rovere, Martina. "Étude fonctionnelle de la famille des facteurs de transcription ERF-VIIs chez Medicago truncatula : régulateurs clés de l’adaptation au manque d’oxygène." Thesis, Université Côte d'Azur (ComUE), 2018. http://www.theses.fr/2018AZUR4037/document.
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Les légumineuses sont connues pour leurs capacités à établir une relation symbiotique avec des bactéries du sol fixatrices de l'azote atmosphérique. Cette interaction aboutit à la formation d'un nouvel organe au niveau des racines, la nodosité, au sein duquel le symbiote convertit l'azote atmosphérique (N2) en ammoniac, qui peut être directement consommé par les plantes. A l’intérieur de cette nodosité, la concentration en oxygène (O2) est maintenue à un très faible niveau car la réaction de réduction du N2 par l’enzyme bactérienne nitrogénase est inhibée par des traces d’oxygène. Un mécanisme de perception directe de l'O2 impliquant des membres de la famille des facteurs de transcription « Ethylene Responsive Factors » (ERFs) du groupe VII a récemment été découvert chez Arabidopsis thaliana. Ces facteurs de transcription (FT) possèdent une extrémité N-terminale caractéristique avec un résidu de cystéine à la seconde position. Dans des conditions normales d'O2, les FT sont conduit à la dégradation suivant une voie spécifique du protéasome. En condition de stress hypoxique, les TFs sont stabilisés et peuvent activer l’expression des gènes de réponse à l'hypoxie. Il a été démontré que la présence d’O2 et de NO était nécessaire pour déstabiliser ces protéines, et qu'une réduction de la disponibilité de l'un ou l'autre des gaz est suffisante pour protéger le résidu cystéine N-terminale de l'oxydation. L’objectif de cette thèse a été d'étudier le rôle de la famille ERF-VII dans la perception et l'adaptation au manque d'O2 chez M. truncatula. Des travaux ont aussi été menés pour déterminer l’importance du NO dans le fonctionnement en microoxie de la nodosité. Quatre gènes codant pour des facteurs de transcription de la famille ERF-VII ont été identifiés dans le génome de M. truncatula. La caractérisation de cette famille au niveau transcriptionnel a révélé que seul MtERF-B2.2 était induit par le stress hypoxique et au cours du développement des nodosités. Les trois autres, MtERF-B1.1, MtERF-B1.11 et MtERF-B2.3, sont constitutivement exprimés dans les feuilles, les racines et les nodosités. Pour étudier la stabilité de la protéine MtERF-B2.1, l’orthologue de RAP2.12 principal ERF-VII décrit dans la perception de l’O2 chez Arabidopsis, en fonction de la disponibilité de O2/NO, nous avons réalisé une protéine de fusion entre l’extrémité N-terminale de notre protéine et la protéine rapporteur luciférase. Les résultats obtenus sur des protoplastes d'Arabidopsis montrent l’implication la partie N-terminale de MtERF-B2.1 dans la régulation de la stabilité de la protéine, mais en contradiction avec les résultats obtenus en plantes composites de M. truncatula. La fonction de MtERF-B2.1 et MtERF-B2.11 a également été étudiée dans le cadre de la réponse au stress hypoxique et au cours du processus de nodulation en utilisant une stratégie d'interférence ARN. Des racines transgéniques dérégulées sur l’expression de MtERF-B2.1 et MtERF-B2.11 ont montré un défaut d’activation de plusieurs gènes de réponses à l'hypoxie tels que l’alcool déshydrogénase (ADH1) ou la pyruvate décarboxylase (PDC1). Ces racines transgéniques ARNi-MtERF-B2.1/B2.11 sont également affectées dans l'interaction symbiotique avec une réduction significative de la capacité de nodulation et de l'activité de fixation de l'azote dans les nodules matures. En conclusion, ces travaux révèlent que le mécanisme de détection d'O2 est médié par les ERF-VII dans les nodosités de M. truncatula et que ce mécanisme, associé aux cibles moléculaires régulées en aval, participe au développement de cet organe et au maintien de la capacité de fixatrice de celui-ci. De plus, les résultats indiquent que MtERF-B2.1/B2.11 sont des régulateurs positifs du métabolisme anaérobie et que les gènes associés au cycle hémoglobine-NO sont susceptibles d'activer d'autres voies de génération d'ATPLegume crops are known for their capacities to establish a symbiotic relationship with nitrogen fixing soil bacteria. This mutualism culminates in the formation of a new plant organ, the root nodule, in which the symbiont converts atmospheric nitrogen (N2) into ammonia, which can be directly consumed by plants. In nodules, bacterial nitrogenase enzyme is inhibited by traces of oxygen (O2) so different mechanisms maintain this organ at low O2 level. At the same time, nodules need to maintain a high ATP level to support the nitrogenase activity, which is highly energy demanding. Thus, a balance between a tight protection from O2 and an efficient energy production, referred as the “O2 paradox” of N2-fixing legume nodules, has to be reached. In Arabidopsis thaliana, a direct oxygen sensing mechanism has recently been discovered involving members of the ethylene responsive factors (ERFs) group VII. These transcription factors (TFs) possess a characteristic N-terminal amino acid with a cysteine residue at the second position that, under normal O2 conditions, leads to protein degradation following a specific pathway called the N-end rule pathway. Furthermore, it was shown that both O2 and nitric oxide (NO) are required to destabilize the ERFs VII and that a reduction in the availability of either gas is sufficient to stabilize these proteins. Therefore, the goal of this thesis was to investigated the role of ERF-VII family in O2 sensing and adaptation to hypoxia in M. truncatula, model plant for legumes, and to understand how NO interacts with O2 in hypoxic signalization in the microoxic environment that characterizes the nodule. We identified four genes belonging to the ERF-VII TF family in the M. truncatula genome, which present a strong similarity with ERF-VII of Arabidopsis. The characterization of this family at the transcriptional level revealed that only MtERF-B2.2 is up-regulated by hypoxia stress and during nodule development. The three others, MtERF-B1.1, MtERF-B1.11 and MtERF-B2.3 are found constitutively expressed in leaves, roots and nodules. To investigated the protein stability of MtERF-B2.1, the closest orthologous to AtRAP2.12 described as O2-sensors in Arabidopsis, in function of O2/NO availability, we realized a fusion protein with the luciferase reporter protein. Our results on Arabidopsis protoplasts indicated that the N-terminal part of MtERF-B2.1 drives its O2-dependent degradation by the N-end rule pathway. The function of MtERF-B2.1 and MtERF-B2.11 was also investigated both in response to hypoxia stress and during the nodulation process using an RNA interference strategy. Silencing of MtERFB2.1 and MtERF-2.11 showed a significant lower activation of several core hypoxia-responsive genes such as ADH1, PDC1, nsHb1 and AlaAT. These double knock-down transgenic roots were also affected in symbiotic interaction with a significant reduction of the nodulation capacity and nitrogen fixation activity in mature nodules. Overall, the results reveal that O2 sensing mechanism is mediated by ERF-VIIs in M. truncatula roots and nodules and that this mechanism, together with downstream targets, is involved in the organ development and ability to efficiently fix nitrogen. Furthermore, results indicated that MtERF-B2.1/B2.11 are positive regulator of the anaerobic metabolism and the Hb-NO cycle– related genes likely in order to activate alternative ATP generation pathways
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Hirschhorn, Damien. "Haïti : une intervention exemplaire ? La Réforme du Secteur de Sécurité en Haïti." Thesis, Lyon 3, 2014. http://www.theses.fr/2014LYO30053/document.
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Cette thèse cherche d'abord à comprendre, en usant de l'exemple Haïtien, si les Réformes du Secteur de Sécurité menées à bien dans le cadre des interventions internationales dans des pays en crise ou en situation de post-conflit, sont efficaces dans l'accomplissement de leurs objectifs et apportent le meilleur soutien d'une manière durable aux Etats hôtes. Finalement, ce document est aussi une base de réflexion pour trouver de nouvelles solutions et pratiques à la mise en oeuvre de Réformes du Secteur de SécuritéFirst of all, this thesis aims at understanding, while using the example of Haiti, if Security Sector Reforms carried out within international interventions in crisis or post-conflict countries are effective at accomplishing their objectives and providing the best support for sustainable changes to host States. Finally this document's objective is also to serve as a support in finding new solutions and new practices to successfully achieve Security Sector Reforms
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Kurek, Mario. "Konsolidace účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224670.
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Master's thesis deals with the consolidation of the financial statements. The thesis is divided into two parts. The first part focuses on the implementation of the consolidated financial statements for the Czech part of the group. The second part analyzes the performance of the consolidated financial statements and the individual companies by financial indicators. The thesis also contains proposals to improve the economic situation of the holding or individual companies.
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Sawadogo, Pegdéwendé Nestor. "Fiscal policy and financing for development in developing countries." Thesis, Université Clermont Auvergne (2017-2020), 2020. http://www.theses.fr/2020CLFAD007.
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Cette thèse se pose la question de savoir comment la politique budgétaire pourrait être utilisée à des fins de financement du développement. Elle identifie et explore les canaux par lesquels les pays en développement peuvent efficacement mobiliser les ressources (internes et externes) pour le financement du développement. Pour cela, nous conduisons des recherches axées sur les politiques économiques (en utilisant des outils statistiques et économétriques appropriés) et nous formulons des recommandations de politiques économiques aux pays en développement. La première partie de cette thèse s’intéresse à la question de la mobilisation des ressources externes dans les pays en développement (Chapitre 1 et Chapitre 2). Dans le Chapitre 1, nous analysons les effets des dépenses publiques sur les spreads de taux dans les pays émergents. Nous montrons que les pays en développement pourraient avoir un meilleur accès aux marchés financiers internationaux en augmentant leurs investissements publics et en réduisant leurs dépenses courantes. Plus précisément, les dépenses en capital humain (éducation et santé) et autres infrastructures publiques réduisent considérablement les spreads de taux. Ils devraient également améliorer la qualité de la gouvernance puisque les marchés financiers récompensent les pays bien gouvernés à travers de meilleures conditions d'emprunt. Nous examinons, dans le Chapitre 2, la force des règles de politiques budgétaires en termes d’amélioration de l’accès des marchés financiers internationaux par les pays en développement. Nous trouvons que l’adoption de règles budgétaires réduit les taux d’intérêts sur la détention des obligations d’Etat souverains et par conséquent améliore l’accès aux marchés financiers. Nous expliquons ce résultat par le canal de la crédibilité de la politique budgétaire : les gouvernements crédibles sont récompensés sur les marchés financiers internationaux par de faibles taux d’intérêt et des notations élevées des dettes souveraines. Nos résultats prouvent que l’adoption et la bonne mise en œuvre des règles de politiques budgétaires constitue un moyen substantiel pour les décideurs publics d’améliorer l’accès des pays en développement aux marchés financiers internationaux. La deuxième partie de cette thèse se focalise sur ce que les pays en développement pourraient faire pour améliorer la mobilisation des ressources internes (Chapitre 3 et Chapitre 4). En effet, nous explorons la relation entre l’adoption des règles budgétaires et la réduction des inégalités de revenus (Chapitre 3) et nous trouvons que l’adoption des règles budgétaires réduit les inégalités de revenus. Ces pays pourront financer leur développement de façon soutenable (à travers la réduction des inégalités) en adoptant des règles budgétaires. En outre, nous évaluons les effets de la lutte contre les flux financiers illicites sur la mobilisation de recettes fiscales (Chapitre 4). Nous révélons que les pays qui respectent les Recommandations du Groupe d’Action Financière (GAFI) en matière de lutte contre le blanchiment d’argent et le financement du terrorisme (pays coopératifs) enregistrent des montants de recettes fiscales plus élevés comparativement aux pays qui ne respectent pas ces Recommandations (pays non coopératifs). Par conséquent, les pays en développement pourront mobiliser plus de recettes fiscales en mettant en œuvre des politiques visant à empêcher les flux financiers illicites. Par ailleurs, ils doivent mettre en place de bonnes institutionsThe central question of this thesis is how fiscal policy could be used for development finance purposes. Indeed, we identify and investigate pathways through which developing states can mobilize resources to improve sustainable development. For this purpose, we conduct policy-oriented researches (using suitable statistical and econometrical tools) and provide advices for developing countries. The first part of the dissertation addresses the issue of external resources mobilization in developing countries (Chapter 1 and Chapter 2). In Chapter 1, we investigate the effects of public expenditures on sovereign bond spreads in emerging market countries. We show that developing countries could have a better access to international financial market by supporting public investment and reducing current spending. Specifically, spending on human capital (education and health) and other public infrastructures significantly reduce bond spreads. They should also improve the quality of governance since financial markets award well-governed countries with better borrowing conditions. We examine, in Chapter 2, the strength of fiscal rules in terms of improving financial markets access for developing countries. We find that the adoption of fiscal rules reduces sovereign bond spreads and consequently improve financial market access. Indeed, this result is explained by the credibility of fiscal policy channel: more credible governments are rewarded in the international financial markets with low sovereign bond spreads and high sovereign debt ratings. Our findings confirm that the adoption and sound implementation of fiscal rules is an instrument for policy makers to improve developing countries’ financial market access. The second part of the dissertation focuses on what developing countries could do to improve internal resources mobilization (Chapter 3 and Chapter 4). As a matter of fact, we explore the relationship between fiscal rules and inequality (Chapter 3) and find that fiscal rules adoption contributes to reduce inequality in developing countries. The policy implication is that developing countries could finance their development in a sustainable way (via the reduction of inequalities) by adopting fiscal rules. Moreover, we assess the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries (Chapter 4). We highlight that countries which cooperate with international standards for anti-money laundering and combating the financing of terrorism (AML/CFT) are more able to mobilize tax revenue than countries which do not cooperate. Consequently, developing countries could mobilize more domestic tax revenue by implementing policies to curtail illicit financial flows. They should establish sound institutions
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Dugrand, Camille. "Prendre la rue : politique de la citadinité vagabonde en Afrique : les Shégués de Kinshasa." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010334.
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S'appuyant sur des enquêtes de terrain conduites à Kinshasa, cette thèse s'intéresse aux parcours des Shégués, ces jeunes citadins qui empruntent un chemin « différent » dans les rues de la mégapole congolaise. En « prenant » et en habitant la rue, en s'écartant des formes d'existence conventionnelles en famille et sous un toit, les acteurs se plongent dans une aventure citadine vagabonde porteuse de contraintes et d'alternatives. En contrepoint aux discours dominants qui les associent à des enfants des rues marginaux, isolés et inaudibles, ces Shégués apparaissent au contraire comme des figures incontournables de la citadinité kinoise. Assujettis à un mode d’existence semé de contraintes et d’incertitudes, ces jeunes citadins se retrouvent autour de nouvelles formes de sociabilité synonymes de soutien et de violence autant d’opportunités alternatives d’exister et de se distinguer, voire d’émerger comme des individus reconnus et renommés. Les Shégués édifient une culture de rues qui leur permet de nouer des interactions composites avec l’ensemble des usagers de la ville, au point de s’insérer dans les réseaux de pouvoir citadin. Leur singularisation sociale et la stigmatisation qu’elle engendre s’accompagne d’une multitude de contraintes mais aussi d’occasions supplémentaires d’agir sur la ville, voire d’accéder à des formes de popularité et de prestige. Comment les Shégués agissent-ils sur leur ville ? Que nous disent-ils des perspectives d’accomplissement personnel s’offrant aux jeunes de Kinshasa d’aujourd’hui ? Quels sont les impacts politiques de la violence qu’ils exercent et qu’ils subissent ? Produisent-ils une culture contre-hégémonique ou viennent-ils au contraire renforcer un ordre politique violent et clientéliste ? Quelles frontières distinguent ces jeunes acteurs des autres citadins ? Forgent-ils une culture subversive et contestataire ? Les trajectoires des Shégués donnent à voir les ambivalences d’une sous-culture juvénile dépendante de son environnement immédiat pour survivre qui se réapproprie les codes établis par les dominants tout en défiant l’exclusion à laquelle ceux-ci les assignent. S’ils peuvent ainsi apparaître comme des figures renforçant l’ordre établi par « ceux d’en haut », ces acteurs forgent des styles de vie porteurs de subversion et de contestation dans une mégapole kinoise mobile et secrète de nouvelles normes et de nouvelles façons de vivre et de survivre. Les Shégués s’affirment en définitive comme des acteurs moteurs d’une dynamique citadine qui promeut sans relâche de nouvelles figures de légitimité et de prestige, tout en reformulant continûment de nouveaux imaginaires d’autres vies possibles. Ils expriment les visées critiques et politiques d’une vie vagabonde qui participe et influe sur les changements d’une citadinité kinoise s’appliquant à réinventer les voies qui lui permettraient de renverser le cours du destin en accédant enfin à une « autre vie »Based on several field works in Kinshasa, the object of the thesis is the trajectories of « Shégués », these young city-dwellers who take a « different » path in the streets of the congolese megapolis. By « taking » the street and living in it they, diverge of conventional forms of existence under a roof in a family and throw themselves in a wandering urban adventure which generates both constraints and alternatives. In contrast to dominant discources that tend to represent them as marginal, isolated and inaudible « street children », it appears that Shégués are essential figures of the urban experience in Kinshasa. Subjected to a life full of constraint and uncertainty, they gather aroud new forms of sociability that can be seen as ways to support each other, forms of violence but also as alternative opportunities to « exist ». They can also constitute forms of distinction and even lead to the rise of famous and renowed people. The Shégués create a street culture that paves the way to heterogeneous interactions with other city dwellers and sometimes an incorporation of urban networks of power. Their social differenciation entails a process of stigmatization along a series of constraints. It also provides additional opportunities to have agency in the city and even reach some forms of popularity and prestige. How do they have agency on the city? What do they tell us on the youth’s perspectives of personal accomplishement in Kinshasa today? What are the political effects of the violence they both exert and endure? Do they produce a counter-hegemonic culture? Or do their actions tend to reinforce a violent political order? What are the social frontiers between these young actors and other city-dwellers? Do they shape a culture of subversion and protest? The trajectories of Shégués shed light on the ambivalence of a youth sub-culture, totally reliant on its local environment to urvive and that reclaim the codes established by the dominant sectors of society while challenging the exclusion they endure. While they can appear to reinforce the current « top-down » social order, the Shégués also shape new subversive and contentious life styles in a evolving megapolis, itself generating new norms and new ways of life and survival. In the end, the Shégués assert their role as actors of urban dynamic that keeps creating new figures of legitimacy and prestige while continuously reformulating new imagineries of alternative life possibilities. They express the critical and political ambition of their wandering life that contribute to « citadinity » in Kinshasa but also impact it. They do so by reinventing the ways to teverse their destiny and eventually gain acess to « another life »