À la lumière des perspectives critiques sur les théories et les pratiques comptables, « la comptabilité pour la durabilité » a émergé comme une discipline relativement nouvelle. Par rapport aux différents modèles développés dans le cadre de l’idéologie néolibérale, certains modèles alternatifs avec des stratégies « plus fortes » de conservation des capitaux, notamment la « Triple Ligne d’Amortissement » (TLA) (Richard, 2012; Rambaud et Richard, 2013), semblent avoir beaucoup des potentiels de faire quelques changements fondamentaux. Cette thèse est une enquête sur les conditions nécessaires et les résistances possibles rencontrées par la mise en place du modèle TLA. Le secteur agricole de la République populaire de Chine est choisi comme le terrain de recherche en vue d’étudier le contexte institutionnel et historique. L’enquête sur le contexte chinois est effectuée en référence aux théories de l’économie politique institutionnaliste, inspiré par Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002). / In the light of critical perspectives on accounting theories and practices, sustainability accounting (SA) as a relatively new discipline has emerged. Compared to various SA models developed under the mainstream neoliberal ideology, some alternative models with “stronger” capital conservation strategies, notably the “Triple Deprecation Line” (TDL) (Richard, 2012; Rambaud & Richard, 2013), seem to have a lot of potentials to make some fundamental changes. This dissertation is essentially an investigation of necessary conditions and possible resistances faced by the establishment of the TDL model. The agriculture sector of the People’s Republic of China is chosen as the field of research in order to study the institutional environment and historical context in real-world settings. The investigation on the Chinese context is conducted with reference to theories of institutionalist political economy, inspired by Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002).

Agri-food supply chains (ASCs) are becoming increasingly complex, and its actors are in need of sophisticated planning tools to remain competitive in an industry that have been moving away from small individual actors towards large multi-national, highly vertically integrated cooperatives. This case study views reality from an objectivist point of view and utilises a positivist approach to study this reality. It combines qualitative and quantitative methods to study an ASC operating in the Kingdom of Sweden. This ASC’s planning processes are investigated in order to identify processes that are applicable to simulation by considering model verification, validation, and credibility.    The simulation model allowed for system analyses from a strategic perspective and, hence, simplified the planning process of evaluating different scenarios. The model was intrinsically verified and validated in consultation with the supervisor and subject reader and was thus able to accurately imitate the real-world system. The simulated scenarios comprised changes to the ASC’s infrastructure or design. The changes, in turn, comprised decommissions of one or more port-site storage facilities (HPs). Questions that were asked during the evaluation of the experiment results included what happens to the inventory levels of the non-decommissioned HPs when certain ones close? will the demand still be met? and if, then where, will queues arise in the system? It is shown that the non-decommissioned HPs will manage the closed HP’s volumes, but only to a certain extent. One closed HP does not cause severe problems, while two closed ones can create queues, which, in turn, will result in lower than desired inventory levels at the end of the harvesting period. Queues will arise from the closing of just one HP, although this queue is practically negligible, but as two are closed, the queues will create problems. The demand was able to be met even though an HP was closed, but to meet it while two HPs are closed, one of the non-decommissioned ones’ capacity must be increased. This, ultimately, generated or achieved for the host organisation a so called proof of concept (this is argued to generate credibility in the model). Some of the identified characteristics of their ASC are considered generic, while others can only be claimed to be specific the studied ASC. The study thus claims to have initiated a framework for the differentiation of strategic, tactical, and operational planning levels in an ASC.

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La presente investigación se centra en analizar la relevancia y justificación de implementar la imprescriptibilidad penal en los delitos de colusión y peculado en sus formas más graves. El estudio destaca que estos delitos tienen un impacto significativo en los bienes jurídicos fundamentales de la sociedad, y su prescripción puede limitar la capacidad del sistema de justicia para imponer castigos a los individuos responsables y corregir los perjuicios ocasionados. Asimismo, examina los argumentos que respaldan la adopción de la imprescriptibilidad penal, resaltando la necesidad de proteger los intereses de la humanidad y garantizar la responsabilidad de los culpables a lo largo del tiempo. Por tanto, argumenta a favor de la incorporación normativa de la imprescriptibilidad penal en los delitos de colusión y peculado en sus modalidades agravadas, destacando su importancia para proteger los intereses de la humanidad y garantizar la justicia a largo plazo. En tal sentido, proporciona un análisis detallado de los fundamentos jurídicos y normativos que respaldan esta propuesta, ofreciendo una contribución significativa al debate académico y jurídico en este campo. / The present research focuses on analyzing the relevance and justification of implementing the imprescriptibility of criminal liability in cases of collusion and aggravated embezzlement. The study highlights that these crimes have a significant impact on the fundamental legal interests of society, and their prescription can limit the justice system's ability to hold the responsible parties accountable and repair the inflicted damage. Additionally, it examines the arguments that support the adoption of criminal imprescriptibility, emphasizing the need to protect humanity's interests and ensure the accountability of offenders over time. Therefore, it argues in favor of the normative incorporation of criminal imprescriptibility in cases of collusion and aggravated embezzlement, highlighting its importance in safeguarding humanity's interests and ensuring long-term justice. Accordingly, it provides a detailed analysis of the legal and normative foundations to support this proposal, making a significant contribution to the academic and legal debate in this field.

Les troubles musculo-squelettiques du membre supérieur (TMS-MS) peuvent avoir un impact négatif sur l'autonomie d’une personne. À ce jour, il n’existe pas d’outils en français évaluant les limitations d'activités et les restrictions de participation, disposant de bonnes propriétés métrologiques et d'applicabilité dans un contexte clinique marqué par des contraintes de temps. L’Upper Limb Functional Index (ULFI), qui présente de bonnes qualités métrologiques et applicabilité clinique adéquate, s'avère un outil intéressant pour les ergothérapeutes de par son approche centrée sur la personne. Toutefois, il n'était disponible qu'en anglais et en espagnol. La présente recherche, constituée de deux études, visait à adapter l’ULFI à la population canadienne française et à évaluer ses propriétés métrologiques et son applicabilité clinique. La première étude a examiné sa cohérence interne, sa validité convergente et son applicabilité clinique auprès de 50 patients bilingues atteints de TMS-MS. La seconde étude visait à analyser sa fidélité test-retest et sa sensibilité au changement auprès de 60 patients francophones. Les résultats ont révélé que l'ULFI-CF possède des propriétés métrologiques solides : une cohérence interne élevée (α de Cronbach = 0,93), une excellente fidélité test-retest (CCI = 0,87-0,95), une excellente validité convergente (r = 0,70-0,85) et une sensibilité au changement de bonne à excellente (tailles d'effet = 0,49-0,88 et r = 0,64 pour la section 1). L'ULFI-CF démontre également une bonne applicabilité clinique. En conclusion, l’ULFI-CF s’avère un outil pertinent pour les cliniciens œuvrant auprès d’une clientèle canadienne française souffrant d'un TMS-MS dans un contexte clinique marqué par des contraintes de temps. / Upper limb musculoskeletal disorders (UL-MSD) can negatively impact on patients' autonomy. There are no existing outcome measures available in French to assess activity limitations and participation restrictions caused by UL-MSD that have sound metrological properties and are applicable in a clinical context where clinicians have limited assessment time for each patient. The Upper Limb Functional Index (ULFI), having good metrological qualities and clinical applicability, is a relevant tool for clinicians since it promotes a patient-centered approach. However, the tool was only available in English and Spanish until now. This research project included two studies and aimed at adapting the ULFI to the French Canadian population and to assess the metrological properties of the adapted version (ULFI-FC) and its clinical applicability. The first study examined its internal consistency, convergent validity and clinical applicability among 50 bilingual patients with UL-MSD. The second study aimed to analyse its test-retest reliability and responsiveness among 60 French-speaking patients. The findings revealed that the ULFI-FC possesses sound metrological properties: a high internal consistency (Cronbach α = 0.93 for Part 1), an excellent test-retest reliability (ICC = 0.87-0.95), an excellent convergent validity (r = 0.70-0.85), and good to excellent responsiveness (effect size = 0.49-0.88; and r = 0.64 for Part 1), as well as good clinical applicability in a context where assessment time devoted to each patient is limited. In conclusion, the ULFI-CF is a relevant and attractive tool assessing activity limitations and participation restrictions for clinicians working with French Canadian UL-MSD patients in a busy clinical setting.

Suggérant une forme de primauté du fait sur le droit, la notion d’effectivité est paradoxalement présente au sein même du droit international positif. Sa signification fait l’objet de nombreuses controverses qui ont pour racine la dichotomie existant entre ce qu’elle évoque sur un plan général, et ce qui est fait en son nom. En pratique, l’effectivité est à la fois opposée et intégrée au droit international. De nombreuses règles internationales limitent la reconnaissance de situations ou de pratiques au nom de différentes valeurs. Mais dans certains cas, la prise en compte de ces « effectivités » paraît indispensable à l’effectivité du droit. Le souci d’assurer le respect du droit mène alors parfois les Etats, les juges et les auteurs de doctrine à apprécier les faits au regard de leur seule « effectivité », c’est-à-dire sans égard à certaines règles qui semblent pourtant applicables, ou à certaines représentations juridiques de ces faits. Cette exclusion du droit dans le traitement du fait est cependant toujours partielle, et ses dimensions comme les conséquences juridiques qui en sont tirées varient en fonction de choix politiques. Le recours à la notion d’effectivité en droit international ne peut donc être compris comme le simple « enregistrement » du fait en droit. Dans l’ordre juridique international, « l’effectivité » remplit principalement deux fonctions : en premier lieu, l’effectivité du pouvoir est un critère d’identification des sujets de droit, qui permet de délimiter le champ territorial et personnel de leurs compétences, de les soumettre aux règles internationales et d’engager leur responsabilité de manière pragmatique. En second lieu, l’effectivité des prétentions émises par les Etats sur la scène internationale, et l’effectivité de certains éléments de leur droit interne sont employées comme des conditions de leur opposabilité internationale. Plutôt que la primauté du fait sur le droit, l’étude menée montre le caractère paradoxal des exigences pratiques d’une défense efficace de la sécurité juridique, de la justice et de la paix. / The principle of effectiveness suggests that facts have primacy over law. However the notion of effectiveness is paradoxically featured in international law itself. The meaning of effectiveness is the subject of much controversy due to the dichotomy between what effectiveness means in general and the actions taken to achieve it. The notion of effectiveness is, in practice, both contrary to and included in international law. For moral reasons, many international rules restrict the recognition of effective situations. Yet, in many cases taking effective situations into account is essential for the effectiveness of the law. In order to ensure compliance with the law, the States, judges and scholars may assess the facts as regards their “effectiveness”, without considering the rules which seem however to be applicable or the legal representations of these facts. However law is only partially excluded when dealing with the facts and the way it is done as well as the legal consequences of this exclusion differ according to political choices. That is why the use of the principle of effectiveness in international law cannot be considered as a mere registration of fact. In international law the notion of effectiveness has two main functions. Firstly, the effectiveness of power acts as a way of identifying subjects of international law which makes it possible to define the territorial and personal scope of their jurisdiction, makes them subject to international rules and pragmatically assesses whether they are liable. Secondly, the effectiveness of States' international claims or the effectiveness of some aspects of their national laws are used as conditions to assess their legal effects internationally. This research does not focus on the primacy of fact over law but shows the paradox between the practical requirements of an effective defence of legal certainty, justice and of peace.

Submitted by admin tede (tede@pucgoias.edu.br) on 2016-09-05T13:42:51Z No. of bitstreams: 1 AGEU CAVALCANTE LEMOS JÚNIOR.pdf: 978581 bytes, checksum: 03ea7704706148b7921db7fb5c2eca51 (MD5) / Made available in DSpace on 2016-09-05T13:42:51Z (GMT). No. of bitstreams: 1 AGEU CAVALCANTE LEMOS JÚNIOR.pdf: 978581 bytes, checksum: 03ea7704706148b7921db7fb5c2eca51 (MD5) Previous issue date: 2013-11-12 / This paper aims to discuss the real meaning of the social function of property provided for in the Federal Constitution, especially taking into account the position of the state, which requires the individual to take a social destination property, including subjecting him to loss right which has on the well if it fulfills its social function, but ultimately does not fulfill the same role, leaving many lands of their property without a specific destination. Thus we sought to demonstrate the impact on society at such negligence, given the various social differences existing in our country, which are constituted as fuel for the emergence of permanent land conflicts. In the content analysis was made substantially of the legal nature of the social function of property and effects arising from it, analyzing it in many ways and if there is a concern and debate about the issue or if there is prospect for a better use of idle properties. An analysis was made of the issue of the rational use of the property as much as the particular state, checking if the competent authorities are fulfilling their role, namely to seek to achieve social justice through rational distribution of land and assign the role social that it is intended. This publication also alternatives for a better policy on the institute, and used as research techniques, secondary sources, ie literary duly cited, and inductive and deductive methods to achieve a positive result and easy to understand this study. / O presente trabalho busca discutir o real significado da expressão função social da propriedade prevista na Constituição Federal, sobretudo levando-se em conta a postura do Estado, o qual exige do particular que dê uma destinação social à propriedade, inclusive sujeitando-o a perda do direito real que possui sobre o bem, caso não cumpra sua função social, porém, acaba por não cumprir o mesmo papel, deixando diversas terras de sua propriedade sem destinação específica. Desta forma buscou-se demonstrar o impacto causado na sociedade ante tal desídia, haja vista as diversas diferenças sociais existentes em nosso país, as quais se constituem como combustível para o surgimento de conflitos de terras permanentes. No conteúdo foi feita uma análise de forma substancial da natureza jurídica da função social da propriedade e os efeitos dela decorrentes analisando-a sob vários aspectos, se está havendo uma preocupação e um debate acerca do tema, ou, se existe perspectiva para um melhor aproveitamento das propriedades ociosas. Foi feita ainda uma análise da questão da utilização racional da propriedade, tanto pelo particular quanto pelo Estado, verificando se as autoridades competentes estão cumprindo seu papel, qual seja, o de buscar alcançar a justiça social através da distribuição racional da terra e atribuir a função social a que esta se destina. Apresentam-se ainda alternativas para uma melhor política a respeito do instituto tendo utilizado como técnicas de pesquisa, fontes secundárias, isto é, obras literárias oportunamente citadas, além de métodos dedutivos e indutivos para se alcançar um resultado positivo e de fácil compreensão do presente estudo.

Made available in DSpace on 2016-04-26T20:20:05Z (GMT). No. of bitstreams: 1 Caio Cesar Guzzardi da Silva.pdf: 1080101 bytes, checksum: 8206fa1a2638204e2260d894d2ba2eed (MD5) Previous issue date: 2011-05-24 / The objective of this work is to study theories about the effectiveness and applicability of the constitutional law and to ascertain the treatment of omission unconstitutional by the Supreme Court. Also, is to review the efficiency or inefficiency of the legal instruments that seek to ensure maximum effectiveness of the constitution. The hypothesis is that there is a gap between the protection against the normative omission and the non-normative omission, which sets the program standards to a higher risk of remaining devoid of effectiveness. The conclusion is that the constitutional system is in need of access mechanisms to eliminate, by jurisdiction, the unconstitutional non-normative omission / O objetivo do presente trabalho é estudar as teorias sobre a eficácia e aplicabilidade das normas constitucionais e verificar o tratamento da omissão inconstitucional pelo Supremo Tribunal Federal, para analisar a eficiência ou ineficiência dos instrumentos processuais que buscam garantir a máxima eficácia da constituição. A hipótese vislumbrada é que há um descompasso entre a proteção contra a omissão normativa e a omissão não normativa do Estado, o que expõe as normas programáticas a maior risco de permanecerem destituídas de eficácia. A conclusão é que o sistema constitucional é carente de mecanismos de acesso à jurisdição suficientes para afastar a omissão inconstitucional não normativa

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2017-09-22T13:01:51Z No. of bitstreams: 1 Anna Caroline Lopes Correia Lima Lisboa.pdf: 1348912 bytes, checksum: 82c813558d7f544065f7a8b1ca5301f8 (MD5) / Made available in DSpace on 2017-09-22T13:01:51Z (GMT). No. of bitstreams: 1 Anna Caroline Lopes Correia Lima Lisboa.pdf: 1348912 bytes, checksum: 82c813558d7f544065f7a8b1ca5301f8 (MD5) Previous issue date: 2017-06-08 / This study aims to address some aspects related to rural sugarcane workers. The first of these is the reality experienced by these workers, being exposed daily, the risks that can harm your health and even their lives, as in the case of the use of pesticides. The second strand of study is on how the current law operates to reduce these risks and while those security guarantor rural workers. And the third aspect is related to the role of employers by the principle of prevention and precaution, considering their responsibility by the safety workplace and health conditions of their employees. Motivated by the reality experienced by rural workers and so many episodes have occurred, including loss of life on the part of these professionals, due to the to lack of safety and healthiness in the workplace, is problematic and objective research demonstrate the risk of rural workers in the sugarcane sector, the rules of law in relation to such risks, as well as the role of the employer against the principles of prevention and precaution of the risk involving these workers and the use of pesticides. To better understand this purpose, the specific objectives were based on the approach of pesticides, in labor laws and worker protection and the reality experienced by rural sugarcane workers; in the work environment of this context and on the responsibility of employers about to the prevention and precaution. For that, used bibliographical research and exploratory / Este estudo tem como propósito tratar de algumas vertentes ligadas aos trabalhadores rurais sucroalcooleiros. A primeira delas é a realidade vivida por esses trabalhadores, estando expostos, diariamente, a riscos que podem prejudicar sua saúde e suas vidas, como no caso do uso de agrotóxicos. A segunda vertente de estudo está em como a legislação vigente atua para a redução desses riscos e enquanto garantidora de segurança a esses trabalhadores rurais. E a terceira vertente está relacionada ao papel dos empregadores junto ao princípio da prevenção e da precaução, considerando sua responsabilidade junto à segurança do trabalho e às condições de saúde de seus empregados. Motivada pela realidade vivida pelos trabalhadores rurais e os episódios já ocorridos de perda da vida por parte desses profissionais, devido à falta de segurança e salubridade no ambiente de trabalho, apresenta-se como problemática e objetivo da pesquisa demonstrar o risco dos trabalhadores rurais no setor sucroalcooleiro, as regulamentações da Lei em relação a tais riscos, bem como o papel do empregador frente aos princípios de prevenção e precaução dos riscos envolvendo esses trabalhadores e o uso de agrotóxicos. Para melhor entender esse propósito, os objetivos específicos firmaram-se na abordagem dos agrotóxicos, nas leis trabalhistas e de proteção ao trabalhador e na realidade vivida pelos trabalhadores rurais sucroalcooleiros; na aplicabilidade das normas advindas do direito ambiental quando houver o desequilíbrio do meio ambiente do trabalho, atraindo a responsabilidade objetiva do empregador e a imposição dos princípios da precaução e prevenção. Para tanto, utilizou-se de pesquisa bibliográfica e exploratória.