Teses / dissertações sobre o tema "Form of value"

It is repeatedly claimed that the labour theory of value is fatally flawed. Whether as a result of this claim, or as is more likely a change in the intellectual atmosphere, there has in recent years been little debate of the merits and weaknesses of the labour theory of value. The principal objective of this thesis is to re-examine a number of the flaws more widely debated in an earlier period and to show that the claim that the labour theory of value is flawed is false. The thesis claims that the work of Marx represents thus far the single most important contribution to the development of the labour theory of value. This contribution is contrasted with that of the Classical political economists, most notably Adam Smith and David Ricardo. An examination is made of the works of Smith and Ricardo which demonstrates that the flaws within their labour theory of value are attributable to the shortcomings of their wider theoretical endeavours. In particular, they fail to identify the nature of value-creating labour; examine the role of the value-form and explain cogently the quantitative determination of value. Marx's work is then examined with each of these points as a pivot of reference. The thesis concludes by drawing the three strands of analysis together to demonstrate that, against a history of criticism, Marx's theory presents a structured coherent whole, largely immune to the criticisms made of it, both from without and within the Marxist tradition of political economy.

En tant qu'accroissement de la valeur d'une chose, la plus-value est une richesse nouvelle particulièrement convoitée lorsque sa production résulte du non­propriétaire de la chose. Résoudre le conflit entre le propriétaire de la chose et l'auteur de la plus-value suppose de la situer par rapport à la chose pour pouvoir définir sa maîtrise. L'étude répond à cette problématique en menant d'abord une analyse de la présence de la plus-value. La plus-value semble dans une situation ambivalente puisqu'elle apparaît attachée à la chose tout en lui étant distincte. Cette situation ambivalente de la plus-value devait être prise en compte pour la définir à partir d'une analyse civile et fiscale. La naissance d’une plus-value a également été examinée en procédant à une relecture systématique des facteurs qui la produisent. Sur cette base, l'ouvrage propose ensuite de déterminer les modalités de maîtrise de la plus-value. La dépendance de la plus-value envers la chose implique de l'appréhender par la médiation de la chose. Cette forme de maîtrise d'une plus-value n'est pas sans générer des difficultés puisqu'elle nécessite de saisir la chose. Sans autre examen, on aperçoit immédiatement que cette solution est susceptible d'enrichir le propriétaire du bien dont la chose bénéficie d'une plus-value produite par un tiers. Cette difficulté a été dépassée à partir d'une étude du rapport entre la plus-value et la monnaie, pour ensuite envisager l'existence d'une indemnité de plus-value au profit de son auteur<br>The capital gain is a new form of wealth, especially coveted when the production results from someone other than the owner of the object itself. To salve the conflict between the owner of the object and the originator of the capital gain one has to situate that capital gain in law to define its control. The study answers to this issue by firstly analyzing the presence of the capital gain. The capital gain has been identified as a distinct entity from the object, to which it is however attached. This ambivalent situation of the capital gain has to be considered when defining its consistence based on a civil and fiscal analysis. The origin of a capital gain has also been examined in proceeding with a systematic re-reading of its repository and the factors who produce it. Based on this, the following work proposes to determine the control of the capital gain. To understand the dependence of the capital gain towards the abject, you have to look at it through the mediation of the object. This form of contract of capital gain doesn't come without difficulties, since you have to grasp the object. Without other examination, we can immediately see that this solution might enrich the owner of the property, of which the abject benefits from a capital gain, produced by a third party. This difficulty was surpassed based on a study on the connection between the capital gain and monetary units. By considering the capital gain in the quantity of monetary units corresponding, it was proposed to control the capital gain in a monetary form. This particular way of control opens stimulating perspectives since it has then been indemnity of capital gain in favor of its originator

Doctor of Philosophy<br>Department of Mathematics<br>Ivan Blank<br>In the Fermi Lectures on the obstacle problem in 1998, Caffarelli gave a proof of the mean value theorem which extends to general divergence form uniformly elliptic operators. In the general setting, the result shows that for any such operator L and at any point [chi]₀ in the domain, there exists a nested family of sets { D[subscript]r([chi]₀) } where the average over any of those sets is related to the value of the function at [chi]₀. Although it is known that the { D[subscript]r([chi]₀) } are nested and are comparable to balls in the sense that there exists c, C depending only on L such that B[subscript]cr([chi]₀) ⊂ D[subscript]r([chi]₀) ⊂ B[subscript]Cr([chi]₀) for all r > 0 and [chi]₀ in the domain, otherwise their geometric and topological properties are largely unknown. In this work we begin the study of these topics and we prove a few results about the geometry of these sets and give a couple of applications of the theorems.

Microalgae have been so far identified as the major producers of organic matter through their photosynthetic activities. In the present work, Nannochloris sp. and Amphora sp., two marine microalgae, have been investigated for proteins and lipids production. Protein fraction was quantified using Bicinchoninic acid (BCA) assay. Protein content in Nannochloris sp. was 16.69 ±4.07 % of dry mass and in Amphora sp. it was 39.89 ±2.09 % of dry mass. Enzyme assays were conducted spectrophotometrically. Nannochloris sp. had malate dehydrogenase, peroxidase and catalase activities. Amphora sp. exhibited malate dehydrogenase, catalase and cytochrome C oxidase activities. These enzymes have several valuable applications in some metabolic pathways and as antioxidant nutrition additives. Besides, lipid extraction was conducted using methanol/ chloroform solvent extraction. Crude lipid extract was analyzed using gas chromatography-mass spectrometry. Lipid contents were 8.14 ±3.67 % in Nannochloris sp. and 10.48 ±1.26% on dry basis in Amphora sp., respectively. Nannochloris sp. fatty acids were composed of C16:0 and C18:0 that are valuable for biodiesel production, and É-3 C18:3, É-6 C18:2, É-6 C16:2 having great nutritional values. In Amphora sp., the fatty acids consisted of C14:0, C16:0 and C16:1 shown to be valuable for biodiesel production and É-3 C22:6 having high nutritional values. Furthermore, a single step conversion of microalgal oil to fatty acid methyl esters was carried out starting directly from lyophilized microalgae. This promising process, in situ transesterification, led to better yields of methyl esters as compared to conventional lipid extraction followed by separate transesterification.<br>Master of Science

xi, 198 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.<br>In early modern England the word "measure" had a number of different but related meanings, with clear connections between physical measurements and the measurement of the self (ethics), of poetry (prosody), of literary form (genre), and of capital (economics). In this dissertation I analyze forms of measure in early modern literary texts and argue that measure-making and measure-breaking are always fraught with anxiety because they entail ideological consequences for emerging national, ethical, and economic realities. Chapter I is an analysis of the fourth circle of Dante's Inferno . In this hell Dante portrays a nightmare of mis-measurement in which failure to value wealth properly not only threatens to infect one's ethical well-being but also contaminates language, poetry, and eventually the universe itself. These anxieties, I argue, are associated with a massive shift in conceptions of measurement in Europe in the late medieval period. Chapter II is an analysis of the lyric poems of Thomas Wyatt, who regularly describes his psychological position as "out of measure," by which he means intemperate or subject to excessive feeling. I investigate this self-indictment in terms of the long-standing critical contention that Wyatt's prosody is "out of measure," and I argue that formal and psychological expressions of measure are ultimately inseparable. In Chapter III I argue that in Book II of the Faerie Queene Edmund Spenser figures ethical progress as a course between vicious extremes, and anxieties about measure are thus expressed formally as a struggle between generic forms, in which measured control of the self and measured poetic composition are finally the same challenge Finally, in my reading of Troilus and Cressida I argue that Shakespeare portrays persons as commodities who are constantly aware of their own values and anxious about their "price." Measurement in this play thus constitutes a system of valuation in which persons attempt to manipulate their own value through mechanisms of comparison and through praise or dispraise, and the failure to measure properly evinces the same anxieties endemic to Dante's fourth circle, where it threatens to infect the whole world.<br>Committee in charge: George Rowe, Chairperson, English; Benjamin Saunders, Member, English; Lisa Freinkel, Member, English; Leah Middlebrook, Outside Member, Comparative Literature

Skokloster castle, Sweden, houses a group of more than fifty objects in serpentine stone, acquired during the 17th century. The group is generally called Wrangels fältservis [Wrangel’s field service], referring to field marshall Carl Gustaf Wrangel (1613-1676). The, in many aspects, unresearched material is here approached through the field of material culture studies. The thesis is based on a three-partite approach towards the material, in which the first is the result of actual handling and examination of the objects, paired with a comparative analysis of similar objects regarding dating and influences. The second is a theoretical study of form and serpentine matter, and why the serpentine objects share so many form elements with metal artifacts. The third is based on inventory research and aspects of value, both monetary and cultural. The ascribed value of the group varied over time, from being used as kitchen utensils in the 17th and 18th century, to be regarded as private museum pieces in the 19th and 20th century. The various attitudes have left marks on the objects, both physical (as in level of attention given to repairs etc.) and in inventory matter (as in location and descriptive detail), which can be studied and reveal information otherwise unaccessible.

How does material production become socially recognised in capitalism? This is a fundamental question to be addressed in capitalist production, since material production takes place privately and independently in a global and atomistic system. This thesis shows that the question is tackled by Marx in the first three chapters of Capital. The process of social recognition of material production is that of the realisation of work carried out privately and independently as part of the social labour. For Marx this occurs through the private and independent work becoming objective social labour as the substance of the value of commodities, and through the latter finding its necessary developed mercantile expression in the price form of commodities. Therefore, private and independent work becomes social labour through the recognition of its product as equivalent to a certain amount of money. The thesis argues that Marx’s answer is powerfully insightful but flawed because it did not succeed in fully characterising the historical specificity of commodity. Commodity is not merely the differentiated unity of use value and value but of use value and mercantile use value, and of labour value and mercantile value. The former dialectic is immediate and distinguishes between the utility of commodity as a direct means of consumption or production and that as a means of exchange, fully determining the behaviour of the private and independent commodity producer. The latter dialectic is objective and distinguishes between commodity as the embodiment of the social labour necessary to reproduce it and as the embodiment of command over social labour, enabling the adjustment of the productive structure. Both dialectics are mediated by the mercantile form of value, which allows the indirect expression of labour value as the gravitational force of the system. The theory of commodity offered in this thesis, unlike that of Marx, consistently hinges on the atomistic private and independent commodity producer. The thesis shows that commodity production is the organisation of society’s labour for its material reproduction, just as in any previous mode of production. The discovery of the generic aspect of commodity production breaks the false immediate link between production and supply, and that between the labour theory of value and both the supply-side-determined theory of price and the single-factor theory of production. The thesis also shows that the mercantile form of value is what allows society’s labour to become an objective and autonomous materially abstract substance regulating the adjustment of the productive system under the form of material signals. This is the specific aspect of a global mode of production comprised of free and independent individuals. The mercantile form of value is thus Adam Smith’s invisible hand. Finally, the thesis analyses some implications of the framework with regard to the analysis of monetary phenomena, capital accumulation and sustainable development, and reviews the most popular Marxian topic in Economics: the transformation of values into prices of production.

<p>Due to the technical development the enterprises of today are forced to creative thinking when it comes to marketing of their products. An example of one of these new methods are the development of product placement which has come to an interesting turn namely advertiser funded programming (AFP). Instead of the product just being a small part of the storyline it has become the story itself. The purpose of this study is to analyse how the advertiser funded tv-production Roomservice, a Swedish home styling program, communicates with it’s viewers as well as how they perceive the message. The study is based on qualitative interviews and a quantitative survey. The results showed that Roomservice is communicating without an obvious source but still clearly reaching the viewers with its message. Information about paint and painting are frequently shown in the program. This has affected the viewers in means of higher appreciation of the product. The most thrilling and unexpected result was the fact that a big part of the respondents were valuing the product higher and therefore willing to spend more money on paint after having seen Roomservice. The information also gets the viewers more engaged in the subject of paint and a small but important group was even looking for more information about things they’ve seen in the program. A big majority stated that Roomservice made them feel a stronger desire to paint, due to these results it can only be said that Roomservice has had influence on the viewers. Finally, the study showed that in order to create a successful advertiser funded production the integration of the product must be done correctly, as well as the ability of the production to work as tv-entertainment.</p>

Tese sobre as articulações entre os interesses econômicos de investidores e a forma do projeto arquitetônico de alguns edifícios de escritório em São Paulo. Através da interpretação histórico-social são analisados os elementos motivadores dos investidores públicos e privados e suas ações na transformação do espaço urbano ativando intencionalmente determinadas regiões. Valorizadas, elas recebem empreendimentos comerciais à imagem dos símbolos arquitetônicos de status de cidades capitais vigentes. Os investidores manipulam o projeto arquitetônico de edifícios comerciais visando a maior lucratividade no lançamento e eventualmente após a ocupação. A compreensão da forma e função arquitetônicas utilizadas torna-se fundamental na compreensão do por quê destes edifícios manterem-se ocupados durante vários ciclos imobiliários. Atingiram a meta dos seus investidores e em alguns casos mudaram de mãos, outros até transformando-se em marcos urbanos.<br>Study about the articulation between investors / developers and the architectural form and function in some office buildings in São Paulo. Initially by the historic and social history analysis clarify the motivation of public and private investors and their consequent actions, activating the real estate market in some specific city areas. Appreciated became points attracts class A office buildings, world class symbols of status. Therefore manipulated by investors/developers in obtain the maximum economic value when they delivered, or post occupied - a few. The clarification of the architectural form and function becomes a paramount factor to understand why the selected buildings were highly occupied during several real estate cycles. Archived the investors economic goals and changing to other hands are still desired for corporate users and even a few becomes a landmark.

This thesis explores various connections between multiple zeta values and modular forms of low level. In the first part, we consider double zeta values of odd weight. We generalize a result of Gangl, Kaneko and Zagier on period polynomial relations among double zeta values of even weights to this setting. This answers a question asked by Zagier. We also prove a conjecture of Zagier on the inverse of a certain matrix in this setting. In the second part, we study multiple zeta values of higher depth. In particular, we give a criterion and a conjectural criterion for "fake" relations in depth 4. In the last part, we consider multiple zeta values of levels 2 and 3. We describe one connection with the Hecke operators T₂ and T₃, and another connection with newforms of level 2 and 3. We also give a conjectural generalization of the Eichler-Shimura-Manin correspondence to the spaces of newforms of levels 2 and 3.

How does material production become socially recognised in capitalism? This is a fundamental question to be addressed in capitalist production, since material production takes place privately and independently in a global and atomistic system. This thesis shows that the question is tackled by Marx in the first three chapters of Capital. The process of social recognition of material production is that of the realisation of work carried out privately and independently as part of the social labour. For Marx this occurs through the private and independent work becoming objective social labour as the substance of the value of commodities, and through the latter finding its necessary developed mercantile expression in the price form of commodities. Therefore, private and independent work becomes social labour through the recognition of its product as equivalent to a certain amount of money. The thesis argues that Marx's answer is powerfully insightful but flawed because it did not succeed in fully characterising the historical specificity of commodity. Commodity is not merely the differentiated unity of use value and value but of use value and mercantile use value, and of labour value and mercantile value. The former dialectic is immediate and distinguishes between the utility of commodity as a direct means of consumption or production and that as a means of exchange, fully determining the behaviour of the private and independent commodity producer. The latter dialectic is objective and distinguishes between commodity as the embodiment of the social labour necessary to reproduce it and as the embodiment of command over social labour, enabling the adjustment of the productive structure. Both dialectics are mediated by the mercantile form of value, which allows the indirect expression of labour value as the gravitational force of the system. The theory of commodity offered in this thesis, unlike that of Marx, consistently hinges on the atomistic private and independent commodity producer. The thesis shows that commodity production is the organisation of society's labour for its material reproduction, just as in any previous mode of production. The discovery of the generic aspect of commodity production breaks the false immediate link between production and supply, and that between the labour theory of value and both the supply-side-determined theory of price and the single-factor theory of production. The thesis also shows that the mercantile form of value is what allows society's labour to become an objective and autonomous materially abstract substance regulating the adjustment of the productive system under the form of material signals. This is the specific aspect of a global mode of production comprised of free and independent individuals. The mercantile form of value is thus Adam Smith's invisible hand. Finally, the thesis analyses some implications of the framework with regard to the analysis of monetary phenomena, capital accumulation and sustainable development, and reviews the most popular Marxian topic in Economics: the transformation of values into prices of production.

This dissertation examines the process of commodifying television formats (e.g., Who Wants to Be a Millionaire?, Survivor, Big Brother, and Idol) from television show ideas into global commodities. Instead of assuming that a format has always been a commodity, this dissertation seeks to understand the historical process of the transformation from a concept into a commodity. Specifically, it answers three questions: a) What is the process whereby a format obtains property status and becomes a copyrighted work? b) Who enables the transnational movement of a format, and how does that happen? and c) How do people recognize which formats are more valuable than others? To answer these questions, by articulating the distribution of value as a theoretical framework, this dissertation closely examines institutions of format distributions: legal frameworks for copyright, multinational corporations, and global television markets. Through historical analyses, this dissertation reveals that institutions of distribution gave rise to three aspects of the commodity form of formats: legality, functionality, and materiality. The development of these three aspects shows that a format became a commodity, rather than simply a method of copying television programs, only after 2004. This dissertation contends that the long history of copying television show ideas was punctuated by the emergence of the commodity form of formats, distinguishing the present state of global format trade from the previous one.

Coastal waters have high biological productivity and provide goods and services with a high monetary value. Coasts are used by many different stakeholders and are often densely populated. These factors put coastal ecosystems under heavy environmental pressure and place high demands on politicians and coastal managers, who need suitable tools to facilitate decision-making. Geographic information systems and predictive mass balance models are two such tools, and the form of coastal areas (morphometry) is an important component of both tools in coastal management. In this thesis it was shown that the form and function of coastal areas are interrelated in a number of ways. Morphometric parameters can be used to identify coastal areas that are more sensitive to pollution, or that potentially have higher ecological value; and morphometric analysis is an essential part of mass balance modeling. New ways of using morphometry for estimation of benthic production potential were presented and tested. It was shown that there are great differences in benthic production potential among Swedish coastal areas and regions. Different morphometric descriptors of openness were developed and tested; these can be used in habitat mapping or for prediction of sediment bottom types. Significant correlation was found between the morphometric properties of coastal areas, the proportion of accumulation bottom areas and the critical depth. Statistical models for prediction of accumulation bottom areas and critical depth were also obtained using multiple regression. Large differences were found in empirical values of bottom dynamic conditions from two different sources. Algorithms from a well tested mass balance model were adapted for modeling salt in the Baltic Sea. This enabled calculation of water exchange between five basins on a monthly time scale, which can be of use in future modeling studies. The study included morphometric analysis for structuring the model and for calculation of input data.

In the first part of this thesis, we present the first non-trivial small value estimate that applies to an algebraic group of dimension 2 and which involves large sets of points. The algebraic group that we consider is the product ℂ× ℂ*, of the additive group ℂ by the multiplicative group ℂ*. Our main result assumes the existence of a sequence (PD)D ≥1 of non-zero polynomials in ℤ [X1, X2] taking small absolute values at many translates of a fixed point (ξ, η) in ℂ × ℂ* by consecutive multiples of a rational point (r, s) ∈ (ℚ*)2 with s = ±1. Under precise conditions on the size of the coefficients of the polynomials PD, the number of translates of (ξ, η) and the absolute values of the polynomials PD at these points, we conclude that both ξ and η are algebraic over ℚ. We also show that the conditions that we impose are close from being best possible upon comparing them with what can be achieved through an application of Dirichlet’s box principle. In the second part of the thesis, we consider points of the form θ = (1,θ1 , . . . ,θd-1 ,ξ) where {1,θ1 , . . . ,θd-1 } is a basis of a real number field K of degree d ≥ 2 over ℚ and where ξ is a real number not in K. Our main results provide sharp upper bounds for the uniform exponent of approximation to θ by rational points, denoted λ ̂(θ), and for its dual uniform exponent of approximation, denoted τ ̂(θ). For d = 2, these estimates are best possible thanks to recent work of Roy. We do not know if they are best possible for other values of d. However, in Chapter 2, we provide additional information about rational approximations to such a point θ assuming that its exponent λ ̂(θ) achieves our upper bound. In the course of the proofs, we introduce new constructions which are interesting by themselves and should be useful for future research.

<p><strong>Bakgrund: </strong>Kunderna inom armaturbranschen är idag mer involverade och konkurrensen för företagen är mer intensiv. Till följd av nya samarbetsformer har dessutom de enskilda leverantörerna förlorat möjligheten till direkt kontakt med slutkunden eftersom återförsäljare anlitas istället. Jobbet att kommunicera är därför mer krävande och svårhanterligt samtidigt som förutsättningen för leverantörens långsiktiga överlevnad är att de kan nå fram med sitt budskap.<strong></strong></p><p><strong>Problemformulering: </strong>Vilka värdeskapande samarbetsformer är viktiga för långsiktig överlevnad för armaturleverantörer?<strong></strong></p><p><strong>Syfte: </strong>Att mäta huruvida olika tillvägagångssätt av samarbetsformer och marknadsföringsstrategier påverkar armaturleverantörernas långsiktiga överlevnad. <strong></strong></p><p><strong>Metod: </strong>Undersökningen genomförs deduktivt där empirisk data samlas in med hjälp av metodtriangulering där både kvalitativa och kvantitativa metoder används. <strong></strong></p><p><strong>Teoretisk referensram: </strong>Utifrån teoriområden har författarna tagit fram faktorerna kommunikation, samverkan och mervärde och valt att studera variablerna enkel- och dubbelriktad kommunikation, värdekedja och värdestjärna samt hög- och låginvolverade kunder.<strong></strong></p><p><strong>Slutsatser</strong><strong>: </strong>För att kunna skapa mervärde och långsiktig överlevnad krävs att leverantörerna och slutkunderna möts på samma plan. Idag finns det ingen värdeskapande relation mellan leverantör och återförsäljare och därför kan inte mervärden uppfattas av slutkund. <strong></strong></p><br><p><strong>Background: </strong>The customers in the armature business is today more involved and the competition between companies is more intense. As a consequence of new cooperating forms suppliers has lost the direct contact with the customers, therefore it is more difficult for suppliers to communicate.  <strong></strong></p><p><strong></strong></p><p><strong>Problem formulation: </strong>Which value-making cooperation form is important for long-term survival in the armature business?<strong></strong></p><p><strong>Purpose: </strong>The purpose of the thesis is to examine whether different procedures of cooperating and marketing strategies effect armature suppliers long-term survival in the armature business.<strong></strong></p><p><strong>Method: </strong>The thesis is implemented with a deductive method where as empirical data have assembled<strong> </strong>with a triangulating approach.<strong></strong></p><p><strong>Theoretical frame of reference: </strong>On the basis of the theories the authors have chosen the factors communication, cooperation and added value. Studies have been made from the variables one way- and either way communication, value chain and value star and high- and low-involved customers.</p><p><strong>Conclusions:</strong> To be able to create added value and long-term survival, suppliers and customers have to be on the same level. Today, there is no value-making between suppliers and resellers, therefore the customers can't take in any added value.<strong> </strong></p>

The value of real estate is a fundamental part of the economy as it is used both as a collateral for loans as well as a key basis for a company’s annual reports. Today there are more than three million real estates in Sweden, and the market value of these can not be directly observed but have to rather be based on estimates. Thus, it is critical to attain reliable assessment and hire appraisers before making an investment decision or finalising an annual report. However, depending on the purpose and context of a valuation, the client may posses incentives to influence the outcome of the valuation in some direction. Such impact on the valuation of an asset is referred to as “client pressure,” and may come in various forms; expert pressure, information pressure and reward pressure. Does this have a real impact on market values? According to previous scholarly research, both domestic and international, client pressure is an observable phenomenon but its outcome is difficult to accurately assess. The purpose of this thesis is to provide evidence that supports the existence of client pressure within the commercial real estate market in Stockholm, and to establish a framework that may better understand the outcomes that such skewed valuations may lead to. In order to conduct this study, the authors have carried out a number of personal interviews with authorised appraisals, as well as further research into what can be done to prevent client pressure. The results of this study supports the notion that client pressure, primarily that of expert pressure, can be observed in the commercial real estate market in Stockholm. Moreover, what has been accentuated by the interviewed appraisals though is that such pressures do not affect the valuation outcome and that the discussion may actually provide a more accurate valuation as long as the appraisal manages to stay objective. However, several of the appraisals pointed out that they knew of others that have allowed themselves to be influenced. In order to counteract client pressure an authorization has been established by the organization Samhällsbyggarna - a development which has received great support by a large group of appraisals. Ultimately, the research in this study concludes that the best way to counteract client pressure is through knowledge, and our findings lead to the belief that experienced appraisals are willing to help less experienced ones if they are exposed to client pressure.<br>Värdet på fastigheter är en samhällsangelägenhet och gäller som bland annat säkerhet för lån och underlag för bolags årsresultat. I Sverige finns drygt tre miljoner fastigheter och marknadsvärdet på dessa är ingenting som kan observeras, bara bedömas. Därför har man behov av tillförlitliga bedömningar och anlitar värderingsmän inför såväl investeringsbeslut som årsredovisningar. Vad det bedömda värdet på fastigheten ska användas till kan ge incitament för kunden till att vilja påverka det åt något håll. Beroende på olika egenskaper hos kunden kan försök till att påverka värdet yttra sig i olika former utav press; expertpress, informationspress samt belöningspress. Kan det påverka bedömningen av marknadsvärdet? Pressen finns enligt tidigare forskning, det har undersökts både nationellt och internationellt, men konsekvenserna är svåra att avgöra. Studien i den här uppsatsen har fokuserats på att undersöka om press finns på Stockholmsmarknaden för kommersiella fastigheter och i vilken form den i så fall förekommer. För att ta reda på resultaten har ett antal intervjuer gjorts med aktiva värderare och det har också undersökts vad man i så fall gör för att motverka pressen. Det som kunnat konstateras är att kundpress finns och främst i form av expertpress. Värderarna menar dock att det inte påverkar deras egna bedömningar och att det till och med i vissa fall kan vara nyttigt att få en diskussion med kunden om de använda värdena så länge man fortsatt är objektiv. Flertalet har dock meddelat att de vet om fall där en värderare låtit sig påverkas. För att motverka kundpress finns auktorisering från organisationen Samhällsbyggarna och en stor del av värderarna tycker att det är ett bra stöd. Man motverkar även press med kunskap, erfarna värderare kan gå in och hjälpa de mer oerfarna med argument om man blir utsatt för press.

The steady rise in tourism in Yucatan beginning in the 1960s has made producing and selling handicrafts a profitable industry and an appealing alternative to other lines of work. The exotic or timeless image of the Maya presented by the tourism industry and popular media sources has influenced the kinds of artistic objects that are produced and sold within Yucatan. Recognising this, artisans create pieces that will appeal to tourists' perceptions of what constitutes authentic Maya culture. Similar situations exist all over the world in indigenous communities that have experienced a sharp rise in tourism in the last fifty years. This has provided an endless array of case studies for anthropologists interested in studying the effects of globalisation and the tourism industry in indigenous areas. In addition to the growing interest in tourism as an anthropological, sociological, economic, and artistic phenomenon has been a greater concern with studying the objects produced in zones of cross-cultural encounter, and the ways in which they are exchanged and consumed by tourists. This PhD thesis discusses tourist art production among the contemporary Maya in the Puuc region of Yucatan, Mexico. Working within tourist art studies as my broader field of scholarly enquiry, I analyse artesanias, a kind of tourist art, for my specific case study. The thesis focuses on representation in Puuc artesanias, and specifically the ideas that are expressed via their form, meaning and value in the context of the Puuc region tourism industry, the vehicle that makes commercial handicraft production possible and viable. The thesis analysis explores how the form and presentation of an object affect its meaning for different actors or agents involved in its production and consumption. The research addresses the way value systems are constructed and how they influence what we consider beautiful, meaningful, or worthy of being purchased or collected. Finally, it examines how the tourism industry affects the creativity, livelihood and identity of Maya artisans who are caught between the tensions of modernity and tradition inherent in any post-colonial society.

Este estudo teve como objetivo principal desenvolver um modelo de mensuração do desempenho financeiro e econômico para empresas em rede. A justificativa para tal desenvolvimento foi, justamente, uma lacuna verificada nos textos de organização industrial, nova economia institucional e modelos de mensuração do desempenho de empresas e cadeias de suprimentos. Estas pesquisas, até o momento, não enfatizaram, diretamente, questões de cunho financeiro: faltou discutir a dinâmica da variável dinheiro nos modelos. Seguindo este argumento, foi desenvolvido um modelo matemático para otimização do lucro e do EVA (Economic Value Added) levando-se em consideração, além do custo e receita operacional, os custos e receitas financeiras, o tipo de cadeia que a empresa está inserida (atividade), o tipo de estrutura de governança (mercado, rede ou hierarquia) adotado e o seu segmento (elo) de atuação dentro da cadeia. Para validar o modelo, foram coletados dados contábeis de 109 empresas do agronegócio brasileiro, entre os exercícios de 2001 a 2005. Aplicou-se um teste MANOVA (ANOVA Multivariado) para verificar a interferência dos fatores (segmento, cadeia, estrutura e constituição jurídica) sobre a variação dos valores dos indicadores de desempenho financeiro (margem bruta, relação entre exigível de longo prazo sobre patrimônio líquido, retorno sobre ativos e sobre o patrimônio líquido e ciclo de caixa) e econômico (EVA). Pelos resultados, pode-se concluir que todos os fatores apresentaram interferência significativa na variação dos indicadores financeiros e somente o fator segmento interferiu no EVA das empresas.<br>The aim of this study was to develop an economic and financial performance measurement model for companies in network, since there is a gap in the literature texts of industrial organization, new institutional economy and models of performance measurements of companies and supply chains. In the related literature, these researches did not emphasize the questions related to financial matter, in a direct way, since there is a lack of discussion concerning to the dynamics of the \"money\" in the models. Therefore, a mathematical model was developed with the purpose of maximization of the profit and EVA (Economic Value Added) with emphasis in the financial cost and financial incomes. Moreover, the kind of the company\'s supply chain (business), governance\'s form (market, network or hierarchy) and its segment (actor) in the supply chain was studied. For this purpose, 109 Brazilian agribusiness companies had their accounting and financial data collected, during the period of 2001 and 2005. The statistical test MANOVA was used to detect the interference of the factors (segment, network, governance and legal nature) regarding the economic (EVA) and financial performance drivers range (gross margin, long term liability/net assets, return on assets (ROA) and return on net assets). Within the limits of the present study, we may conclude that all the factors provide significant (a<=0.05) interference in the range of the financial performance drivers. In addition, regarding to the economic performance, the segment was the factor that presented significant differences (a<=0.05), affecting the EVA of the companies.

Les bâtiments représentent 40 pourcents de la consommation finale d'énergie. Ils sont ainsi le fer de lance des politiques de réduction des dépenses énergétiques. Récemment, des systèmes de modèles climatiques qui incluent un modèle atmosphérique régional et des paramétrisations urbaines sophistiquées ont été développés. Ils considèrent la complexité de l’îlot de chaleur urbain et ses interactions avec les besoins énergétiques des bâtiments. Dans quelle mesure ces systèmes constituent-ils des outils d’aide à la décision pour les autorités locales ? Cette étude menée sur le territoire de l'Eurodistrict (Strasbourg - Kehl) en 2010, puis en 2030, à l’aide du système de modèles de climat WRF/ARW-BEP+BEM a démontré que si le système de modèles estimait de manière fiable les besoins en chauffage des bâtiments, ces derniers étaient davantage sensibles aux caractéristiques intrinsèques des bâtiments qu'aux formes urbaines et à l'îlot de chaleur urbain induit par ces formes<br>Buildings represent 40 percent of the end-use energy. Thus, they constitute a key point of the energy saving policies. Recently, climate modeling systems that include a mesoscale atmospheric model, sophisticated urban parameterizations have been developed to account for the complexity of the urban climate and its interactions with the building energy loads. This study aims to assess the capability of such climate modeling systems to provide climate and energy guidelines to urban planners. For this, we used the research collaborative WRF/ARW-BEP+BEM climate modeling system and performed sensitivity tests considering the territory of the Eurodistrict in 2010, and then in 2030. The results reveal that the climate modeling system achieves estimating the building energy needs over the study area, but also indicate that the building energy needs are more sensitive to the building intrinsic properties and occupant behavior than to the urban forms and their induced urban heat island

Made available in DSpace on 2016-03-15T19:33:51Z (GMT). No. of bitstreams: 1 Thiago Ferreira Lion.pdf: 1561226 bytes, checksum: eae75063f0ebc6e2b10efb486893e860 (MD5) Previous issue date: 2012-02-06<br>Fundo Mackenzie de Pesquisa<br>This research is dedicated to the work of the philosopher, historian and German economist Alfred Sohn-Rethel and the contributions that his theory has to offer for the analyses of law. The analysis of the commodity form made by Marx is the starting point for criticism of the theory of knowledge by the author which shows how humans can have a pure knowledge, separated from the empirical level, which Kant refers to when he says of the existence of a priori categories of knowledge. The emergence of conceptual thinking, of formal logic, is the main discussion of his work and base from which to take elements to the analysis of that social phenomenon which we call law.<br>Esta pesquisa é dedicada à obra do filósofo, historiador e economista alemão Alfred Sohn-Rethel e às contribuições que sua teoria tem a oferecer para a análise do direito. A análise da forma mercadoria efetuada por Marx é o ponto de partida para a crítica da teoria do conhecimento feita pelo autor, que revela como é possível os humanos terem um conhecimento puro , desvinculado do nível empírico, ao qual se refere Kant quando afirma a existência de categorias a priori do conhecimento. O surgimento do pensamento conceitual, da lógica formal, é o debate principal de sua obra e base a partir da qual se retira elementos para a análise daquele fenômeno social ao qual chamamos de direito.

En tilltagande globalisering inom redovisning har bidragit till att internationella redovisningsprinciper och regler befinner sig i en harmoniseringsprocess. Bokföringsnämndens K-projekt pekar på att Sverige är del av denna process. Börsnoterade företag inom EU är tvingade att upprätta den finansiella rapporteringen enligt IFRS, men för svenska onoterade företag finns valmöjligheten att tillämpa de svenska reglerna. Argumenten för frivilligt antagande av IFRS bygger på ökad kvalitet, transparens och jämförbarhet i de finansiella rapporterna, vilket ska öka användbarheten för intressenterna. År 2012 inledde IASB ett arbete avseende revidering av den befintliga föreställningsramen, vilken beräknas vara färdigställd under år 2017. Den reviderade föreställningsramen lyfter fram betydelsen av tre primära intressenter, vilka utgörs av investerare, långivare och andra kreditgivare.Syftet med studien är att utreda hur svenska onoterade moderbolags val av att anta IFRS frivilligt, i stället för att tillämpa K3, påverkar de finansiella rapporterna och de primära intressenterna utifrån ett informationsbehovsperspektiv. Detta illustreras med fyra stycken hypotetiska typfall. För att uppnå syftet undersöks vilka skillnader som föreligger vid redovisningen enligt IFRS och K3 avseende finansiella instrument, goodwill vid rörelseförvärv, FoU-kostnader samt förvaltningsfastigheter med fokus på upplysningar. Metoden som tillämpas i studien är en deskriptiv analys med en abduktiv ansats inom ramen för kvalitativ forskning.Resultaten av studien visar på att det föreligger stora skillnader mellan IFRS och K3, vilket får effekten att företag som redovisar enligt IFRS framstår som mer lönsamma och mindre riskfyllda. Ett frivilligt antagande av IFRS bidrar till mer användbar information i de finansiella rapporterna samt att dessa bättre speglar företaget ekonomiska verklighet. Sammantaget framstår redovisningen enligt IFRS som mer attraktiv i förhållande till K3, utifrån de primära intressenternas informationsbehov.<br>Due to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&amp;D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.

The study seeks to investigate whether weblogs can act as virtual public spheres, where people can meet to discuss issues of interest to them. It uses the Mail & Guardian Online’s Blogmark as a case study. Weblogs – highly interactive online journals comprised of links and postings in reverse chronological order – are fast becoming an avenue of choice for many internet users wanting to share opinions and news with others online. Because of their unique read-and-write characteristics, some have equated them to the 18th century coffeehouses, around which the early forms of citizen involvement in public affairs began in early capitalist Europe. Despite their growing popularity, however, not much scholarly work has been dedicated to the practice of blogging in Africa, and particularly in South Africa. The study’s theoretical framework is drawn from Jürgen Habermas’s concept of the public sphere. While noting some of the criticisms of the Habermasian model, it is argued that the concept is instrumental in our understanding of the relationship between the media and democracy. The study, however, adopted a re-worked model of the concept of the public sphere. This model argues for the need to have a multiplicity of public sphericules (instead of one single public sphere as advocated by Habermas), around which individuals can congregate to discuss issues of common concern to them. Using a combination of qualitative content analysis, self-completion questionnaires and a semi-structured interview, the study found Blogmark to be an example of how emerging internet genres such as weblogs can be vehicles of citizen involvement in public life. A range of issues were discussed in the blog, from politics, race and ii i gender issues, to personal anecdotes, relationships, and sex. However, while some posts exhibited high levels of interactivity, with many bloggers joining in to offer their opinions, some read like online monologues. The study argues that although blogging is a practice that is still limited to a few privileged individuals, with the everrising size of the ‘blogosphere’, weblogs such as Blogmark are making a small but not insignificant contribution to the number of voices that can be heard in the public realm.

The aim of this thesis is to carry out an analysis of economic results of Nemocnice Jindřichův Hradec, a. s. and Nemocnice Pelhřimov, p. o. For purposes of the analysis, a choice of value and bankruptcy models along with debt ratios for the period 2009 - 2013 is used. As a part of the analysis, suitable models and indicators are suggested to determine the effectiveness of the hospitals' management. Furthermore, differences of finding economic results of hospitals of different legal forms are evaluated. On this basis, a draft list of entries appearing in the profit and loss of a joint stock company and a contributory organization is compiled. The conclusion of the thesis contains an evaluation of the models, debt ratios, a choice of appropriate indicators, and suggestions for the applicability of the models in the hospital environment.

<p>Abstract</p><p>Historically, value was believed to be created and embedded in the manufacturing process, implying that companies were the creators of value. Conversely, the notion of value-creation changed during the last decades and has implemented the customer orientation and service centred view. Instead, researchers currently believe that companies only can offer value-propositions, which means that value is to be created by the customers. Services and goods are much about values and identity today, which people connect to therefore it is important that positive values are associated with the company.</p><p>The purpose of this case study is to present if values can drive value for sustainable business. In order to illustrate this we have chosen Konsum Värmland for our investigation, an independent consumer co-operative own by its 126 000 members. Konsum Värmland has advantages by being independent from KF (the co-operative union in Sweden), this by being able to set its own strategies and visions.</p><p>This thesis aspires to illustrate which values Konsum Värmland stands for and to see if Konsum Värmland has succeeded to communicate these values to their stakeholders.</p><p>We will present the theoretical framework and how values-based management is an excellent performance measurement for co-creating values together with its stakeholders. We chose to use a narrative approach for our empirical analysis. The narratives are based on interviews, observations and secondary data that we obtained in forms of literature, articles and previous research.</p><p>We have chosen to investigate four areas for our case study, which are obvious of creating values. The areas are; the history Konsum Värmland, the brands Nästgård and Värmlandsgrisen, and the adapting and developing Konsum Värmland. These areas give the reader an insight to the value creation efforts of Konsum Värmland.</p><p>It is important for companies to differentiate themselves from others, in order to stay competitive in the everyday retail branch. This is something that Konsum Värmland has done by standing for values that contributes to the region of Värmland</p><p>This case study shows how the consumer co-operative thinking is becoming more modern, in co-creating common values and meanings. The consumer co-operative thinking also tells us that is can be used as a competitive strategy, to be able to predict and to adapt to the market.</p><p>In this study we can see that local produced goods generate value, which makes the customer want to buy the goods even if they are more expensive. The values are communicated through the brands Värmlandsgrisen and Nästgård and the goods are offered in form of values-based service quality. We have created a model that illustrates how the vision, organization and the value-creation have to be in balance, to create values that can drive value for sustainable business.</p><br><p>Résumé</p><p>Historiquement des valeurs et leur création étaient vues comme un élément de la procédure de fabrication ce qui voulait dire que seul l’entreprise prenait le rôle du créateur de valeur. En parallèle le regard sur la création de valeur a évolué pendant ses dernières décennies vers une perspective s’orientant plus vers le client et donc plus accentuée « service ». Ces deux approches sont complétées par un avis des experts modernes qui défend la position que seule une offre basée sur des vraies valeurs peut réussir et émerger de son univers concurrentiel. Uniquement les produits, proposant une base de valeur, réussissent à influencer la perception des clients de manière durable. Des services et des produits peuvent émerger donc seulement à travers de leurs valeurs, c’est à dire à travers de leur identité, puisque les gens arrivent mieux à se mettre en rapport ce qui crée idéalement un attachement. C’est pour ça que c’est important que l’entreprise associe des valeurs à ses marques et surtout de le rend percevable aux clients de manière crédible.</p><p>Le but de cet analyse est de montrer comment des valeurs peuvent durablement porter le succès économique d’entreprises. Afin de l’illustrer pour notre étude nous avons choisi Konsum Värmland, qui compte 126 000 membres en tant que coopérative indépendante. Grâce à cela Konsum Värmland a des avantages, puisque il est indépendant du syndicat suédois KF et donc autonome de réaliser ses propres stratégies et visions.</p><p>Au delà de ça cet analyse veut montre quelles valeurs Konsum Värmland représente, et veut également examiner si Konsum Värmland a réussi à les communiquer à ses membres et ses clients.</p><p>A travers un model théorique nous allons montrer comment le management à base de valeur est un excellent indicateur pour la création de valeur mutuellement avec les membres de la coopérative. Nous avons donc choisi une approche narrative pour analyse empirique. Les conclusions se basent sur des interviews, nos observations ainsi que d’autres données que nous avons obtenu dans la litérature, des articles de la presse et par une recherche préliminaire.</p><p>Pour cet étude de cas nous avons décidé d’examiner quatre secteurs de la création de valeur qui sont l’histoire d’entreprise de Konsum Värmland, ses deux marques Nästgård et Värmlandsgrisen, ainsi que leur adaptation et évolution menées par Konsum Värmland. Ces secteurs donnent au lecteur une compréhension approfondie de la création de valeur stratégique à Konsum Värmland.</p><p>Dans l’intention de rester compétitif dans l’environnement quotidien de grand distribution, il est important pour l’entreprise de se différencier des autres. Konsum Värmland a réussi à le faire grâce à exploitation intelligente des valeurs ancrées dans la région de Värmland.</p><p>Par ailleurs cet étude de cas montre comment le raisonnement des clients évolue vers une création mutuelle des valeurs communes entre demande et offre. Ce comportement nous</p><p>amène à la conclusion qu’il utilisable davantage dans une stratégie de compétition afin d’anticiper des changements de marché dans l’objectif de s’adapter vite au nouveau contexte.</p><p>Dans cette analyse nous pouvons voir comment des produits locaux peuvent profiter des valeurs éthiques ce qui favorise une relation dans laquelle les clients sont prêts à acheter des produits même s’ils sont plus chers qu’ailleurs. Ces valeurs sont communiquées à travers les marques Värmlandsgrisen et Nästgård dont on propose les produits en s’appuyant sur une qualité de service à valeur ajoutée. Nous avons développé un model qui montre quelle vision, organisation et création de valeur doivent être balancés l’un à l’autre. Seulement à ce moment là il est possible de créer des valeurs, qui portent durablement le succès économique de l’entreprise.</p><br><p>Zusammenfassung</p><p>Ursprünglich wurden Werte and Wertschöpfung in der Wirtschaftsgeschichte als Teil des Herstellungsprozesses angesehen, was wiederum bedeutet das Unternehmen als Werterzeuger auftraten. Parallel veränderte sich die Bedeutung von Wertschaffung in der letzten Jahrzehnten in Richtung einer mehr Kundenorientierten und damit service-ausgerichteten Ansicht. Diesen beiden Perspektiven gegenüber steht, dass Wirtschaftsforscher heute davon ausgehen, dass Unternehmen ausschliesslich durch wertebasierende Angebote im Markt erfolgreich sein können. Nur diese schaffen es durch deren Empfinden den Kunden nachhaltig zu beeinflussen. Dienstleistungen und Waren sind also durch deren Werte und damit deren Identität erfolgreich, da Menschen diese besser mit ihren eigenen in Verbindung bringen können was im Idealfall eine stärkere Bindung bedeutet. Daher ist es wichtig, dass Unternehmen positive Werte mit ihren Marken verbinden und vor allem für die Kunden glaubhaft erlebbar machen.</p><p>Ziel dieser Arbeit ist es zu zeigen wie Werte den nachhaltigen wirtschaftlichen Erfolg von Unternehmen fördern können. Um dies zu veranschaulichen haben wir für unsere Untersuchung Konsum Värmland gewählt, welches als unabhängige Vereinigung 126 000 Mitglieder zählt. Konsum Värmland hat dadurch Vorteile, da es einerseits unabhängig von der schwedischen Gewerkschaft KF ist und andererseits damit in der Lage ist seine eigenen Strategien und Vision umzusetzen.</p><p>Diese Arbeit hat den Anspruch zu erläutern für welche Werte Konsum Värmland steht, und darüberhinaus zu untersuchen, ob Konsum Värmland es gelungen ist diese erfolgreich seinen Mitgliedern sowie Kunden zu kommunizieren.</p><p>Wir werden mit Hilfe eines theoretischen Rahmenmodells zeigen wie wertebasiertes Management ein exzellenter Ergebnismesser für gemeinsame Wertschaffung mit den Mitgliedern der Kooperative sein kann. Wir haben für diese empirische Analysis daher einen erzählerischen Ansatz gewählt. Die erzählerischen Schlussfolgerungen basieren auf Interviews, eigenen Beobachtungen sowie weiteren Daten welche wir aus Fachliteratur, Zeitungsartikeln and vorangegangener Forschung erhielten.</p><p>Für dies Fallstudie haben wir uns entschieden vier Bereich der Wertschaffung zu untersuchen. Diese sind die Unternehmensgeschichte von Konsum Värmland, die beiden Handelsmarken Nästgård und Värmlandsgrisen, sowie deren Anpassung durch und Entwicklung von Konsum Värmland. Diese Bereiche geben dem Leser eine tiefere Einsicht in die strategische Wertschaffung von Konsum Värmland.</p><p>In der Absicht im alltäglichen Einzelhandelsumfeld wettbewerbsfähig zu bleiben, ist es für Unternehmen dabei wichtig, sich selbst von anderen zu differenzieren. Dieses gelang Konsum Värmland durch deren erfolgreiche Nutzung von in der Värmland-Region verankerten Werten.</p><p>Diese Fallstudie zeigt wie sich modernes Konsumentendenken hinzu einer kooperativen Schöpfung gemeinschaftlicher Werte und Bedeutungen entwickelt. Dieses</p><p>Kundendenken veranlasst uns zu der Schlussfolgerung, dass es in einer Wertbewerbsstrategie genutzt werden kann um Marktveränderung rechtzeitig zu erkennen und sich daran anzupassen.</p><p>In dieser Studie können wir sehen wie lokal erzeugte Güter ethische Werte zu nutzen, was die Kunden wiederum dazu bewegt die Produkte zu kaufen, selbst wenn diese leicht teurer sind. Die Werte werden mittels der Handelsmarken Värmlandsgrisen und Nästgård kommuniziert, indem deren Erzeugnisse über eine wertebasierte Servicequalität angeboten werden. Wir haben dazu ein Model entwickelt, welches zeigt wie Vision, Organisation und die Wertschaffung auf einander abgestimmt sein müssen. Nur dann können Werte geschaffen werden, welche den nachhaltigen wirtschaftlichen Erfolg von Unternehmen fördern können.</p>

This work concentrates on the study of mathematical models of human behaviour in dynamic games; in particular games with aspects of cooperation, implementation of a model and experimentation with the model. The game DarkElf was chosen for this project. It is a strategic, turn based game with economic and military features, where the decisions made by players are simultaneously implemented at a predetermined time.

I årskurserna 4–6 ska eleverna genomgå en progression att lära sig hur rationella tal och tal i decimalform är uppbyggda. Forskning har visat att det kan uppstå flera svårigheter och missuppfattningar kring området, bland annat veta siffrors olika platsvärde. Denna studie har inspirerats av en tidigare studie, genomförd av Jarl och Johansson (2014). Syftet med denna studie är att jämföra om samma kritiska aspekter som identifierats i Jarl och Johansson (2014) studie även visar sig i andra elevgrupper. Frågeställningen som studien ska besvara är: Vilka kritiska aspekter kan identifieras i en årskurs 4 och en årskurs 5 kring tal i decimalform? För att kunna besvara frågeställningen har eleverna i denna studie fått genomföra ett arbetsblad med uppgifter kopplade till tal i decimalform. Därefter har kvalitativa intervjuer genomförts för att få en breddad insikt kring vilka kritiska aspekter eleverna har eller inte har urskilt. Metodvalet i studien har inslag av variationsteorin där eleverna behöver få syn på nödvändiga detaljer (i studien benämnd som kritiska aspekter). Studiens resultat visar att samtliga kritiska aspekter som identifierades i Jarl och Johanssons (2014) studie, även var kritiska i denna studie. Däremot identifierades en ny kritisk aspekt: Elever behöver förstå att siffror på varsin sida om decimaltecknet tillsammans utgör ett tal. Kunskaper om kritiska aspekter kan ses som specialkunskaper för lärare att veta vad som kan missuppfattas kring det matematiska området. Dessa kunskaper kan inte generaliseras, men de kan vara överförbara att en kritisk aspekt kan identifieras i andra elevgrupper.<br>In grades 4–6, students must undergo a progression to learn how rational numbers and numbers in decimal form are structured. Research has shown that there can be several difficulties and misconceptions about the area, including knowing the different place value of numbers. This study has been inspired by a previous study, conducted by Jarl and Johansson (2014). The aim of this study is to compare whether the same critical aspects identified in Jarl and Johansson (2014) studies also show up in other student groups. The subject of interest in this study was: What critical aspects can be identified in a grade 4 and a grade 5 around numbers in decimal form? In order to be able to answer the question, the students in this study have had to complete a worksheet with tasks linked to numbers in decimal form. Thereafter, qualitative interviews were conducted to gain a broader insight into what critical aspects the students have or have not distinguished. The choice of method in the study has elements of the theory of variation where the students need to see the necessary details (in the study called critical aspects). The results of the study show that all critical aspects that were identified in Jarl and Johansson's (2014) study were also critical in this study. However, a new critical aspect was identified: Students need to understand that numbers on each side of the decimal point together must become a number. Knowledge of critical aspects can be seen as special knowledge for teachers to know what can be misunderstood about the mathematical field. This knowledge cannot generalize, but it can be transferable so that a critical aspect can be identified in other student groups.

There has been a recent increase in research investigating the relationship between values and value congruence in the workplace and how this leads to positive organisational outcomes. This study investigated the congruence between employees’ values and their perceptions of organisational values, and how this relates to the organisational outcomes of job satisfaction, work engagement, person organisation fit and resilience. Participants were asked to rate eight values related to the workplace, in relation to how they thought about the values individually and how they perceived their organisation rated the eight values. These ratings were then used to analyse the relationship between values and value congruence and each of the four organisational outcomes. The proposed relationships were tested using data collected from an online survey of 120 employees from nine New Zealand based organisations. The results of hierarchical regression analyses showed that values and values congruence is significantly related to job satisfaction, work engagement, person organisation fit and resilience. However the significant relationships were dependent on certain values for each of the four outcomes. Which implies certain values are more salient for each of the outcomes. The results were also discussed in terms of the practical implications for organisations and areas of possible future research.

Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering; in conjunction with the Leaders for Manufacturing Program at MIT, 2002.<br>Includes bibliographical references (leaves 91-93).<br>by Rasheed El-Moslimany.<br>S.M.

Background: As more individuals continuously become more conscious of the external influences of their decisions, integrating social and ethical criteria and perceived non-monetary value in their investment decisions, the interest in socially responsible investments (SRI) has escalated in the past decade. Reflecting this shift, the Swedish Pension Agency continuously increases the requirements and sustainability demands for the funds available in the premium pension selection. To investigate the underlying variables affecting the decision to invest socially responsibly, the authors of this thesis studied Swedish pension beneficiaries’ demographics, attitudes and beliefs.  Purpose: The purpose of this thesis is to examine the socio-demographic and psychological determinants of pension beneficiaries' and the influence of these variables on the willingness to pay for socially responsible investments. The study will additionally explore the tendency to underestimate exponential growth in one’s pension savings.  Method: The study is conducted by collecting primary data in the form of quantitative research through an online questionnaire. Based on previous research, six hypotheses are developed. This in order to investigate the relationship between willingness to pay for socially responsible investments and several socio-demographic and psychographic variables. Additionally, to examine Swedish pension beneficiaries’ tendency to underestimate exponential growth. The data collected is analysed through a multiple linear regression model and other descriptive statistics to examine if the hypotheses are rejected or not.  Conclusion: The majority of the subjects in the study are willing to pay for SRI. Gender significantly impacts the willingness to pay for SRI, as men demonstrate a lower willingness to pay than women. Furthermore, altruistic values, concern for one’s pension savings, concern for ESG-related issues (environmental, social and governance) and perceived consumer effectiveness proves to have a significant impact on the willingness to pay for SRI. Further, the sample demonstrated a definite tendency to underestimate exponential growth.

Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains vii, 200 p.; also includes graphics Includes bibliographical references (p. 191-200). Available online via OhioLINK's ETD Center

Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, in conjunction with the Leaders for Global Operations Program at MIT, 2017.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (page 55).<br>One of Company X's many services is to refurbish systems at regular intervals during their use. Quick turnaround times are of the utmost importance both to keep Company X's costs low and to ensure the systems are returned to perform their services in the field as rapidly as possible. This research had two distinct elements in service to accelerated turnaround times: 1) Improving inventory management practices to align with the need for replacements for failed parts to reduce cycle times, and 2) Diagnosing the reasons for and developing mitigations against failures in the blind mating of two connectors. Regarding the first element of the research performed, Company X hypothesized that improving the inventory management system would yield shorter cycle times. In order to test this hypothesis, part failure and inventory histories needed to be compared to confirm if parts were not in stock at the time of failure. A model was developed to analyze both of these history files but the poor quality of the data precluded accurate conclusions from being drawn. Once the data input methods have controls placed on them, the model will serve to accurately represent the failure rates and types of failures of all parts, allowing for proper stocking of inventory needed to service these failures. An investigation of process failure rates and their impact on cycle time was also conducted. This analysis included quantifying how many times each operation was performed, at which steps failures occurred or were noticed most, and how much time was required to complete each operation and service each failure. This analysis ultimately yielded the generation of a diagnostic tool with a flexibility that allowed simultaneous analysis to be performed on over 1,100 operations. One of the key insights generated by using this tool was that the majority of failures are found at late-stage inspections, highlighting that improving the thoroughness of early-stage inspections could prevent the necessity of substantial rework to remedy the issues found late in the process. With respect to the second element of the research performed, an understanding of why and how connectors were failing was sought out. Through observing the process and analyzing the historical data detailing the connector's failure modes, multiple explanations for the failures and related solutions resulted. The first failure mode was loose connections, for which a tool was shortened to increase the operator's ease of accessing the connector to properly apply torque and secure the connection. The other modes of failure were caused due to connector misalignment, for which a bracket was redesigned as an auto-alignment feature to aid in the mating process, and operator deviations from the work instructions were addressed as they pertained to connector failures. The combination of these actions are expected to yield an annual savings of $100,000, net of costs.<br>by Tyler Lee Capps.<br>M.B.A.<br>S.M.

Obtaining value for money is a keystone of UK Ministry of Defence (MoD) acquisition strategy embedded in its Smart Acquisition policy. This thesis examines how best to measure the relative value of competing tender submissions for major projects. There is a comprehensive discussion of a wide range of relevant definitions and over three dozen documents are scrutinised including just some sixteen published by the Government. Commercially available models, algorithms and software are examined as well as those used by MoD. concluding that the programs used by MoD are state of the art but that their use could advantageously be mandated for all large programmes. The programs could also be used to combine the wider factors found in each Business Case. This change, used in conjunction with the Combined Operational Effectiveness and Investment Appraisal should improve Investment Approval Board decision quality An MSc dissertation, supervised as part of mis research, looks at how Integrated Project Teams perceive value. An overview of MoD procurement procedures over the last half-century is followed by an appraisal of how MoD measures value for money under the Smart Acquisition regime. Several recommendations are made outlining how MoD might achieve better, or perhaps more appropriate, value for money when comparing the value of competing bids to select the best one for acquisition. These include avoiding political over-ride of MoD acquisition decisions, firming up aspects of MoD industrial policy, restructuring the Acquisition Management System, stopping acquiring the lowest-cost fully-compliant bid and rejecting offers that exceed the requirement or are unanticipated alternatives. Risk should be considered as a value factor, or the financial cost of various risks calculated. Finally, the phrase "at lower risk' could beneficially be added to existing aims of Smart Acquisition.

<p>Since measurements in engine test cells are closely coupled with high costs it is of interest to use physically interpretable engine models instead of engine maps. Such engine models can also be used to do off-line tests of how new or altered components affects engine performance.</p><p>In the thesis an existing mean value engine model will be extended with a model of a compressor bypass valve. A controller for that valve will also be developed. The purpose with that controller is to save torque and boost pressure but at the same time avoid having the compressor entering surge during fast closing transients in the throttle position.</p><p>Both the extension and controller is successfully developed and implemented. The extension lowers the pressure after the compressor and increases the pressure before the compressor when the bypass valve is being opened and the controller shows better results in simulations than the controller used in the research lab. By using the proposed controller, as much as 5 percent higher torque can be achieved in simulations.</p><p>Finally there is a discussion on wastegate control alternatives and the use of TOMOC for optimization of wastegate control.</p>

COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>A partir da década de 90, a metodologia de Valor em Risco (VaR) se difundiu pelo mundo, tanto em instituições financeiras quanto em não financeiras, como uma boa prática de mensuração de riscos. Um dos fatos estilizados mais pronunciados acerca das distribuições de retornos financeiros diz respeito à presença de caudas pesadas. Isso torna os modelos paramétricos tradicionais de cálculo de Valor em Risco (VaR) inadequados para a estimação de VaR de baixas probabilidades, dado que estes se baseiam na hipótese de normalidade para as distribuições dos retornos. Sendo assim, o objetivo do presente trabalho é investigar o desempenho de modelos baseados na Teoria dos Valores Extremos para o cálculo do VaR. Os resultados indicam que os modelos baseados na Teoria dos Valores Extremos são adequados para a modelagem das caudas, e consequentemente para a estimação de Valor em Risco quando os níveis de probabilidade de interesse são baixos.<br>Since the 90 decade, the use of Value at Risk (VaR) methodology has been disseminated among both financial and non-financial institutions around the world, as a good practice in terms of risks management. The existence of fat tails is one of the striking stylized facts of financial returns distributions. This fact makes the use of traditional parametric models for Value at Risk (VaR) estimation unsuitable for the estimation of low probability events. This is because traditional models are based on the conditional normality assumption for financial returns distributions. The main purpose of this dissertation is to investigate the performance of VaR models based on Extreme Value Theory. The results indicates that Extreme Value Theory based models are suitable for low probability VaR estimation.

CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO<br>A partir da década de 90, a metodologia Value at Risk (VaR) se difundiu pelo mundo, tanto em instituições financeiras quanto em não financeiras, como uma boa prática de mensuração de riscos. Em geral, abordagens paramétricas são muito utilizadas pelo mercado, apesar de freqüentemente não levarem em conta uma característica muito encontrada nas distribuições dos retornos de ativos financeiros: a presença de caudas pesadas. Uma abordagem baseada na Teoria dos Valores Extremos (TVE) é uma boa solução quando se deseja modelar caudas de distribuições probabilísticas que possuem tal característica. Em contra partida, poucos são os trabalhos que procuram desenvolver a TVE aplicada a ativos de renda-fixa. Com base nisto, este estudo propõe uma abordagem de simples implementação de cálculo de VaR para ativos de renda-fixa baseado na Teoria dos Valores Extremos.<br>Since the 90 decade, the use of Value at Risk (VaR) methodology has been disseminated among both financial and non-financial institutions around the world, as a good practice in terms of risks management. In spite of the fact that it does not take into account one of the most important characteristics of financial assets returns distribution - fat tails (excess of kurtosis), the parametric approach is the most used method for Value at Risk measurement. The Extreme Value Theory (EVT) is an alternative method that could be used to avoid the underestimation of Value at Risk, properly modeling the characteristics of probability distribution tails. However, there are few works that applied EVT to fixed-income market. Based on that, this study implements a simple approach to VaR calculation, in which the Extreme Value Theory is applied to fixed-income assets.

Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2020<br>Cataloged from the official PDF of thesis.<br>Includes bibliographical references.<br>This paper searches for the property value component due to existence of a redevelopment option. We do an empirical study based on over 6,600 industrial property transactions across United States from 2000 to 2018. This can be seen as a discovery journey of improving the methodology in identifying and evaluating the redevelopment option value embedded in the transaction price of such property traded among investors in the private property market. Starting from simple OLS regression, we observed a reverse causality phenomenon between property sales price and a dummy variable of the intention to redevelop the property, in which the redevelopment flag was associated with lower priced properties. The journey then ended up verifying the improvement in the most advanced methodology that academics on the frontier apply in studying the value of the redevelopment option. This advanced methodology by Buechler et al (2020)1 deploys an empirical analysis strategy using a probit model to develop a redevelopment propensity metric, instead of the dummy variable of redevelopment intention. We apply this methodology to solve the endogeneity problem with the original simple OLS regression, and we find that industrial properties have an average redevelopment probability of 0.22, which generates option value of $5.8/sqft (land), or 19% of the average property price per square foot of land ($30.2/sqft(land)). Comparing our study findings for industrial property with that of the Buechler et al study (2020) which is on all property types, the implication is that on average redevelopment option value tends to be a greater percentage of industrial property value than for the other types of commercial properties. The option value is not necessarily greater in absolute terms, but relative to the value of the property. These results apply on average to all industrial properties, not just to those sold specifically to be redeveloped.<br>by Yuling She.<br>S.M. in Real Estate Development<br>S.M.inRealEstateDevelopment Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate