Le clown, personnage culturel et social, se construit par l'interaction avec son public et son milieu d'intervention. Le fait que le clown corresponde si durablement dans les représentations à la caricature d'un personnage de cirque, amène à se demander si le clown n'est pas victime de son image, pourtant si positive il fut un temps. Ce constat amène à réfléchir directement sur l'identité des clowns et leur réalité actuelle. Comprendre comment et pourquoi les clowns ont évolué ces dernières années revient à questionner à la fois les éléments de permanence et d'unicité qui les constituent mais aussi les facteurs de variations et de variabilité de leur travail artistique. L'analyse des transformations passées et en cours de la figure du clown à travers un état des lieux sur la figure du clown puis la construction identitaire des nouveaux clowns et enfin leurs formes diverses et récentes, donne au sujet une profondeur et une compréhension plus vaste. Ce travail, relevant d'une approche sociologique, a pour objectif de rendre compte d'une identité, d'une profession et d'un art qui entrent en lien avec des enjeux sociaux, politiques et économiques des sociétés contemporaines et occidentales. Questionner les ressources que le clown met en œuvre à l'heure actuelle pour survivre est une façon de comprendre son identité sociale et par là, la société dans laquelle il vit. L'existence sociale des nouveaux clowns est en rapport constant avec les arts frères que sont la danse, le théâtre, le cirque, mais aussi avec les mondes des amuseurs publics que constituent par exemple les humoristes desquels ils se nourrissent et avec lesquels ils se confrontent dans un même temps. / The clown, a cultural and social character, is shaped in interaction with his public and his environment. Yet, the fact that the figure of the clown is consistently associated with the caricatural representation of the circus character leads to question if the clown could be a victim of his own image, which was once so positive. Furthermore, this highlights the relevancy of reflecting directly on the identity of the clowns and their present reality. Understanding how and why the clown has evolved in recent years requires identifying the elements of durability and uniqueness which establish the clown, but also of the variations and variability of the artistic work. The analysis of both past and present transformations through an overview of the figure of the clown and the identity-building of the “new clowns” and finally, their diverse and recent forms, allows for a deeper and wider understanding of the subject. The objective of this thesis is, through a sociological approach, to highlight an identity, a profession and an art form and it's relation to social, political and economic issues in contemporary western societies. To question the resources that the clown must presently mobilize to survive allows an understanding of his social identity and thus also of the society in which he lives. The social existence of the “new clowns” is in constant interaction with related artistic disciplines such as dance, theater, and circus, but also with the worlds of public entertainers, for example humorists, in whom they find inspiration at the same time as grounds to confront ideas.

This thesis is an interdisciplinary perspective on the issue of fair distribution of the tax burden. Taxes are assessed in terms of its purpose, which is to establish resources for the payment of government spending . Attention is focused on the moral and ethical aspects of the impact of the tax burden in human behavior and decision making. The work is divided into four chapters . The first chapter is devoted to human beings , its behavior and decision-making capabilities and comprehensive view of human individuality. One is set in the perspective of living and farming. The second chapter contains a brief look at the concepts of justice , focusing on the relationship between justice and ethical values selected . In the third chapter, the evaluation of the structure of the tax system and individual taxation, with a focus on tax fairness in economic sense . The fourth chapter is devoted to some aspects of international taxation. In conclusion, the thesis are evaluated conflicts tax fairness with other values .

This study is about the children in a fourth and fifth grade Swedish primary school class and their play during breaktimes. The study takes the theoretical point of departure in seeing children’s breaktime play as a cultural historical activity. The overarching research problem concerns breaktime play emphasising the phenomena of children’s negotiation, participation and agency. It concerns how breaktime play takes shape and which capacities children possess, who are breaktime play literate, to participate and to uphold play. What is the significance of children’s capacity to negotiate rules and roles? How do they use culturally, historically developed objects and motives to transform and expand established versions of play and games? The research problem foregrounds how the play activity emerges, is carried out and how participation is enabled through negotiation. The aim of the study is to explore the phenomena of children’s negotiation and agency in dialectical change processes in breaktime play activity. The questions explored are:  RQ: What are the mechanisms in dialectical processes of collectividual action and collective object transformation in children’s play activity?  How does the play activity emerge? How does the object of the play activity transform? The data consists of field notes from participant observations and of audio memos. Audio memos, short smartphone recordings of the children’s verbal reflections on aspects of their actions and experiences, were continuously produced to get the children’s verbal reflections in the immediacy of acting. Various documents and interviews form additional data. The findings show how the children negotiate involvement, rules, role set-up and the hierarchy of demands as a continuous elaboration of the conditions to establish and maintain boundaries of playfully accomplished activity. The notion of negotiagency is introduced, uncovering that breaktime play literacy does not occur in the children’s minds apart from social interaction but develops in and through negotiation. Negotiagency emerges and is realised when the children are engaged in a playfully accomplished activity. The dialectical processes of collectividual action and collective object transformation in playfully accomplished activity are enabled through negotiation. This whole mechanism is referred to as Dialectics of Negotiagency.

Ce travail de recherche explore le thème des négociations dans les opérations de fusion et acquisition et leurs résultats en termes d’aboutissement de l’opération. Le premier chapitre de la présente thèse porte sur la volonté de vendre des actionnaires de l’entreprise cible et cherche à mesurer l’influence de cette caractéristique sur le dénouement des négociations au travers des trois éléments suivants : la probabilité de succès de l’offre, le montant de la prime et l’effet net sur le niveau de richesse des actionnaires de la société cible, en tenant compte de l’intensité concurrentielle entre les acquéreurs potentiels. Le second chapitre de la présente thèse explore la relation entre la durée du processus denégociation et la probabilité de succès de l’offre, mettant l’accent sur l’importance de la phase privée des négociations qui se déroule avant l’annonce publique de l’opération. Enfin, le troisième chapitre cherche à déterminer le lien entre la structure de rémunération des dirigeants et l’attention qu’ilsprêtent aux réactions des marchés financiers en modifiant ou non leurs décisions d’investissement en matière de fusions-acquisitions. Notre travail de recherche contribue à améliorer la compréhension des résultats observables dans les opérations de fusion et acquisition en apportant des facteurs nouveaux qui influencent la probabilité de succès d’une offre, notamment, la volonté de se vendre de l’entreprise cible et le temps passé dans l’interaction directe avec les acquéreurs potentiels. Ce travail souligne également l'importance des motivations des agents économiques dans le processus d'allocation des ressources et permet de vérifier la pertinence du lien qui existe entre les mécanismes d’incitation financière et la qualité des décisions managériales / This research work explores the theme of negotiations in mergers and acquisitions and their outcome in terms of deal completion. The first chapter focuses on the target company’s willingness to sell and seeks to measure its influence on the outcome of negotiations through the following three elements:the probability of bid success, the amount of premium paid and the resulting net wealth effect for thetarget shareholders, taking into account the intensity of competition between potential acquirers. The second chapter explores the relationship between the duration of the negotiation process and the likelihood of deal completion, putting emphasis on the private part of the negotiation process that takes place before the public announcement of the deal. Finally, in the third chapter we aim todetermine the relationship that may exist between the executive compensation structure and the amount of attention they pay to the financial markets by changing or not their present investment decisions with regard to mergers and acquisitions. This research contributes to improving our understanding of the outcome of mergers and acquisitions, bringing new factors that influence theprobability of bid success, namely, the willingness of the target’s shareholders to sell and the time spent in the direct interaction with potential buyers. This work also highlights the importance of acknowledging economic agents’ motivations (both for the acquirer and the target) as determinants of observable outcomes in the resource allocation process and allows checking the relevance of financialincentive mechanisms for the quality of managerial decisions

Purpose - Previous studies suggest that regulatory changes result in an increased audit effort. Given a competitive market setting and audit price negotiation between the auditor and the auditee, it is unclear if an increased audit effort results in higher audit prices. The purpose of this study is to provide the reader with a deeper understanding concerning pricing of audit services. Moreover, we examine if the EU audit reform package, comprising of Directive 2014/56/EU and Regulation (EU) No 537/2014, has had an impact on audit prices. Method - This study was conducted through semi-structured interviews with public authorized accountants from Big 4-firms in order to gain a deeper insight in audit pricing and the EU audit reform. Results - The results in this study show that audit effort has increased as a result of the EU audit reform. In addition, this study provides some support that the increase in audit effort has resulted in higher audit prices. Conclusion - Our main conclusion in this study is that the EU audit reform has resulted in higher audit prices, despite indications that an increased audit effort does not necessarily result in higher audit prices. The main reason behind this uncertainty is due to factors such as the competitive market setting and price negotiation. / Syfte - Tidigare studier indikerar att regelverksförändringar resulterar i en ökad resursåtgång för revisorer. Givet att det råder konkurrens på revisionsmarknaden och att prisförhandlingar sker mellan revisorer och kunder, innebär det oklarheter om en ökad resursåtgång leder till en högre prissättning av revisionstjänster. Syftet med denna studie är att bidra med en djupare förståelse kring prissättning av revisionstjänster. Vidare undersöker viom EU:s revisionspaket, bestående av Direktiv 2014/56/EU och Förordning (EU) Nr 537/2014, har haft en inverkan på prissättningen. Metod - Denna studie utfördes genom semistrukturerade intervjuer med auktoriserade revisorer tillhörande Big 4-byråer, för att få en djupare insikt i prissättning av revisionstjänster samt EU:s revisionspaket. Resultat - Resultatet i denna studie visar att resursåtgången för revisorer har ökat som ett resultat av EU:s revisionspaket. Vidare ger denna studie ett visst stöd att ökningen i resursåtgång har lett till en ökad prissättning av revisionstjänster. Slutsats - Vår huvudsakliga slutsats i denna studie är att EU:s revisionspaket har resulterat i en högre prissättning av revisionstjänster, trots att en ökad resursåtgång inte entydigt leder till ökade revisionspriser. Anledningen till denna tvetydighet beror på osäkerhetsfaktorer såsom den konkurrensmässiga marknadssituationen och prisförhandling.

Dans cette thèse, conjointement au développement d'un modèle de négociation bilatérale automatisée entre agents, dans un contexte à informations incomplètes, intégrant les effets de la personnalité du comportement humain sur le processus et sur les résultats de la négociation, nous proposons une architecture de tels agents (″vendeur ″ ou ″acheteur″). Pour cela, une nouvelle approche de génération d'offres a été présentée en proposant notamment trois familles de tactiques adaptatives (par rapport aux intervalles de réservation et aux dates limites), à savoir : les tactiques dépendantes du temps (supposé continu), les tactiques dépendantes du comportement et les tactiques indépendantes du temps. Cette thèse s'intéresse aussi à la prise en considération des effets de la personnalité (de l'agent négociateur) sur les issues de la négociation. En fait, en recourant à modèle appelé ‘‘cinq grands facteurs de la personnalité'' et en introduisant des orientations cognitives, nous avons développé une architecture d'agent négociant basé sur la personnalité. Notre architecture s'inspire principalement de la théorie des jeux. En effet, la connaissance de l'agent artificiel en termes de la négociation est considérée comme une certaine orientation mentale du négociateur favorisant les concessions de ce dernier vers l'un des trois équilibres (au sens de la théorie des jeux) suivants : Gagnant-Perdant, Perdant-Gagnant, ou Gagnant-Gagnant. Selon l'orientation privilégiée et la personnalité du négociateur, un tel agent négociateur décide de la combinaison adéquate des tactiques (modèles etc.) afin de moduler, en conséquence, les issues escomptées de la négociation / In this thesis, besides the developing a bilateral automated negotiation model between agents, in incomplete information state, integrating the personality effects of human on the negotiation process and outcomes, we proposed an architecture of such agents (“buyer” or “seller”). To do so, a new offer generation approach of three adaptive families of tactics has been proposed as follows : the time dependent tactics (time supposed as continuous), behavior dependent tactics, and time independent tactics.This thesis takes into consideration also the personality effects (of negotiator agent) on negotiation process and outcome. In fact, with regard to “Big five” personality model and introducing the cognitive orientations, we have developed a negotiator agent's architecture based on personality. This architecture is, mainly, inspired from the game theory. In fact, the artificial agent's cognition in terms of negotiation is considered as a certain negotiator's mental orientation favorising the concession of the negotiator agent towards one of following three equilibria (based on game theory) : Win-Lose, Lose-Win, and Win-Win According to the privileged orientation and the personality of negotiator, such a negotiator agent decides the adequate combination of tactics (models, etc) in order to modulate, consequently, the expected outcomes of negotiation

Bien que la technologie de composition de services Web soit considérée comme l’une des technologies les plus prometteuses pour l’intégration des sources de données hétérogènes et multiples ainsi que pour la réalisation d’opérations complexes, la question de la protection des données personnelles demeure l’une des préoccupation majeure liés à cette technologie. Ainsi, lors d’un processus de composition, l’échange de données entre toutes les entités – tels que, les services Web recueillant et fournissant des données, les individus dont les données peuvent être fournies et gérées par les services Web, les systèmes qui composent les services Web et les clients finaux des services – est une étape nécessaire et indispensable pour répondre à des requêtes complexes. En conséquence, des données personnelles sont échangées et manipulées entre toutes les entités du système. Notre objectif dans cette thèse est la conception et le développement d’un cadre permettant d’améliorer la composition des services Web avec des mécanismes de protection des données personnelles. Pour atteindre cet objectif, nous avons proposé une approche générale composée de trois éléments. Premièrement, nous avons proposé un modèle formel de confidentialité pour permettre aux services Web de décrire leurs contraintes de confidentialité liées aux données personnelles. Notre modèle permet une spécification des contraintes de confidentialité relative non seulement au niveau des données manipulées, mais aussi au niveau des opérations invoquées par les services. Deuxièmement, nous développons un algorithme de compatibilité qui permet de vérifier formellement la compatibilité entre les exigences et les politiques de confidentialité de tous les services lors d’un processus de composition. Troisièmement, dans le cas où certains services dans la composition sont incompatibles par rapport à leur spécification de confidentialité, nous avons introduit une nouvelle approche basée sur un modèle de négociation dans la perspective de trouver une composition compatible (c’est-à-dire, d’obtenir la compatibilité de toutes les spécifications de confidentialité des services impliqués dans la composition). Enfin, nous avons mis en œuvre les techniques présentées dans cette thèse au sein du prototype PAIRSE et mené une étude de performance sur les algorithmes proposés / While Web service composition technologies have been beneficial to the integration of a wealth of information sources and the realization of complex and personalized operations, the issue of privacy is considered by many as a major concern in services computing. Central to the development of the composition process is the exchange of sensitive and private data between all parties: Web services collecting and providing data, individuals whose data may be provided and managed by Web services, systems composing Web service to answer complex queries, and requesters. As a consequence, managing privacy between all parties of the system is far from being an easy task. Our goal in this thesis is to build the foundations of an integrated framework to enhance Web service composition with privacy protection capabilities. To this aim, we firstly propose a formal privacy model to allow Web services to describe their privacy specifications. Our privacy model goes beyond traditional data-oriented models by dealing with privacy not only at the data level but also service level. Secondly, we develop a compatibility-matching algorithm to check privacy compatibility between privacy requirements and policies within a composition. Thirdly, in the case where some services in the composition are incompatible regarding their privacy specifications, we introduce a novel approach based on a negotiation model to reach compatibility of concerned services (i.e. services that participate in a composition which are incompatible). Finally, we conduct an extensive performance study of the proposed algorithms. The techniques presented in this dissertation are implemented in PAIRSE prototype

Title: Impact of personality types on negotiations - A study conducted with the help of the personality test The Big Five. Level: Final assignment for Bachelor Degrees in Business Administration Author: Felicia Sökare and Josefin Ruthman Lloyd Supervisor: Jonas Kågström Date: 2019 May Aim: The purpose of this study is to analyze the personality traits of negotiators in relation to how they prepare for a negotiation and in relation to what is required to refrain from negotiating with the help of The Big Five. Method:The study is based on mixed methods. The method is based on a combination of both a qualitative and quantitative research method. The empirical material is obtained through five semi-structured interviews with a total of 15 real estate agents who, in connection with the interviews, answered a questionnaire survey. The data was processed using a cluster analysis, which was created in the statistical computer program SPSS. The results are then compared with theory and the interviews. Result & Conclusions: The results of the study show that real estate agents read in on the statistics, listen to music and come in good time to prepare for a negotiation. The result also shows that threatening, lack of communication, high price expectations or a bad feeling inside requires that negotiators in the real estate brokerage refrain from entering into negotiations. Through this study we can observe that high values of extraversion and low values of neuroticism do not have to be related to a competing negotiating style, which differs from what previous research has shown. Contribution of the thesis:The study's implementation has provided both practical and theoretical contributions, especially how different negotiators with different personality profiles prepare for negotiation and in which situations they choose to refrain from entering into negotiations. The study gives an insight that negotiators are not quite as personal in character, meaningful information about what differences there are in preparing for negotiators with more and less experience in the professional role of real estate agent, an insight that the words that the real estate agents use most during the interviews show connection with their personality traits and knowledge of which personalities choose to refrain from being included in the negotiation at the first customer meeting. Suggestions for future research:As this study focuses on real estate agents and their personalities, it would be interesting to investigate other industries to see if real estate agents results differ from other professional roles. It would also be interesting to carry out the study in other countries to investigate whether there are any similarities or differences in comparison with the real estate agents in Sweden. Further research should continue to investigate real estate agents with more and less experience in the industry to ensure the results in this study. Key words: Personality, The Big Five, real estate agents, integrative negotiations, negotiation, preparation.

The purpose of this thesis is to analyze differences between IPOs with integer (e.g. $20,00) and non-integer (e.g. $20,32) offer prices on the post-decimalization US market. Research on IPOs suggests that there are viable differences between, and valuable information within, integer and non-integer prices. However, proposed effects on the information content of prices as a result of decimalization on US markets in 2001 motivates more up-to-date research on the subject. Our findings show that, while integer IPOs have higher initial return, uncertainty and offer price levels, there is no proof of different information content conveyed within integer and non-integer prices on the post-decimalization market. Consequently, suggesting that neither integer or non-integer prices provide valuable information to market participants, and in extension that decimalization may have influenced the IPO market. / Syftet med den här uppsatsen är att analysera skillnader mellan börsnoteringar med teckningskurser formulerade i heltal (t.ex. $20,00) och icke-heltal (t.ex. $20,32) efter decimaliseringen på den amerikanska marknaden. Tidigare studier har funnit stor skillnad mellan, och värdefull information inom, heltals- och icke-heltalskurser. Efter decimaliseringen på den amerikanska marknaden 2001 har studier dock funnit att prisers informationsinnehåll kan ha förändrats, vilket motiverar mer aktuell forskning inom ämnet. Våra resultat visar att även om börsnoteringar med heltals-kurser har högre initial avkastning, osäkerhet och teckningskursnivå, finns det inga tecken på att det är någon skillnad i informationsinnehåll mellan heltals- och icke-heltalskurser på den amerikanska marknaden efter decimaliseringen. Våra resultat antyder att det inte finns någon värdefull information för marknadsaktörer i huruvida en börsnoterings teckningskurs är formulerad i heltal eller icke-heltal, och i förlängningen att decimaliseringen kan ha påverkat marknaden för börsnoteringar.

À partir de l’analyse des relations interentreprises dans le secteur du bâtiment, cette thèse interroge les difficultés de coopération et de création de règles communes sur un chantier de construction.Ce travail porte sur un sujet important, au regard à la fois du poids économique de l’objet de recherche empirique et des enjeux contemporains du travail en réseau, du recours à la sous-traitance et à des travailleurs détachés. Cette thèse propose une lecture originale de la sécurité au travail, en déplaçant le regard de la conception duale de la sécurité réglée et gérée vers un processus de sécurisation des actions. Son principal apport est de montrer ce qu’est « agir en sécurité » : il ne s’agit pas seulement d’appliquer des procédures affichées ou de respecter des règles mises en action mais surtout de régulation entre une pluralité de sources normatives.Ce travail s’appuie sur la théorie de la régulation sociale. Initialement conçus pour analyser des organisations de type taylorienne, ces outils conceptuels se sont révélés pertinents pour étudier des organisations en réseau de sous-traitance. Ainsi, nous avons décrit les relations de travail, en particulier la sous-traitance et la cotraitance et les effets de ces relations sur la coopération au travail en matière de sécurité. L’objectif est de proposer une réflexion sur les transformations de l’organisation des régulations de la sécurité du et au travail et sur la place de la sous-traitance dans ce processus. Autrement dit, c’est uneréflexion sur la forme des liens sociaux qui participent à la sécurité, à l’action collective en situation de travail en réseaux. / This thesis addresses the difficulties of cooperation and the elaboration of common rules between multiple firms that work on a same construction yard.This work focuses on an important topic, considering both the economic approach brought by of the empirical research subject and the contemporary issues with network firms, outsourcing organizations and posted workers.This thesis proposes an original approach of workplace safety, by shifting the focus from the dual concept of regulated and managed security to a process of safety control actions.The main contribution of this study concerns the process of "acting safe": which is not only about applying and creating procedures or rules but also about control between a set of normative bodies. This thesis relies on the theory of social regulation and control. This theory was originally built to analyze Taylorist-type organizations, and it has proved its effectiveness in studyingnetworked outsourcing organizations. These conceptual tools have proved to be relevant for studying network firms and outsourcing organizations.Thus, we have described the work coordination and cooperation, between firms that are related with subcontracting and co-contracting commitment. The target is to evaluate safety.The purpose is to propose a system thinking approach of safety control at work within a set outsourcing company.In other words, this study aims to describe forms of social links that contribute to safety at a workplace.