Although the 1837-38 Rebellions and the Union of the Canadas have received much attention from historians, the Special Council—a political body that bridged two constitutions—remains largely unexplored in comparison. This dissertation considers its time as the legislature of Lower Canada. More specifically, it examines its social, political and economic impact on the colony and its inhabitants. Based on the works of previous historians and on various primary sources, this dissertation first demonstrates that the Special Council proved to be very important to Lower Canada, but more specifically, to British merchants and Tories. After years of frustration for this group, the era of the Special Council represented what could be called a “catching up” period regarding their social, commercial and economic interests in the colony. This first section ends with an evaluation of the legacy of the Special Council, and posits the theory that the period was revolutionary as it produced several ordinances that changed the colony’s social, economic and political culture This first section will also set the stage for the most important matter considered in this dissertation as it emphasizes the Special Council’s authoritarianism. During this period, Lower Canadians lost all political rights and the decisions taken by the Special Council were made by non-elected councilors. The second section therefore considers the various ordinances the council passed, its obvious favoritism and authoritarianism, and the opinions of Lower Canadians towards them. The following questions are considered: did the British and French-Canadians react differently to the dissolution of their legislature and the suspension of their constitution? Considering the fact that many people, habitants and British alike, did not support the rebellion, did they view the council as a necessity in restoring peace and stability to the colony, and therefore accepted its authoritarianism, and even supported it? More importantly, did French-Canadians submit to the Special Council and all of the new laws and institutions it imposed in the years following the failed rebellions? Evidence suggests that French-Canadians were very vocal in their opposition to the Special Council.

Denna kvantitativa studie undersöker i vilken utsträckning svenska börsnoterade företag följer upplysningskraven om immateriella tillgångar fastställda av IAS 38. Dessutom analyseras sambanden mellan omfattningen av upplysningar och sju företagsspecifika faktorer som enligt tidigare forskning driver omfattningen av upplysningar. Upplysningar betraktas som ett sätt för företag att minska informationsasymmetrin som uppstår när kapitalmarknaden inte har relevant och fullständig information om vad beloppen i de finansiella rapporterna baseras på. Sambanden mellan variablerna analyserades med hjälp av regressionsanalys där omfattningen av upplysningar om immateriella tillgångar var den beroende variabeln och de sju företagsspecifika faktorerna var de oberoende variablerna. Resultaten visade att företagen i genomsnitt har hög nivå av standardefterlevnad och dessutom har utvecklat sin externa redovisning sedan införandet av IFRS. Vidare visade studien att företag som har stor andel goodwill och företag som nyligen har skaffat immateriella tillgångar är benägna att lämna mer upplysningar.

Although the 1837-38 Rebellions and the Union of the Canadas have received much attention from historians, the Special Council—a political body that bridged two constitutions—remains largely unexplored in comparison. This dissertation considers its time as the legislature of Lower Canada. More specifically, it examines its social, political and economic impact on the colony and its inhabitants. Based on the works of previous historians and on various primary sources, this dissertation first demonstrates that the Special Council proved to be very important to Lower Canada, but more specifically, to British merchants and Tories. After years of frustration for this group, the era of the Special Council represented what could be called a “catching up” period regarding their social, commercial and economic interests in the colony. This first section ends with an evaluation of the legacy of the Special Council, and posits the theory that the period was revolutionary as it produced several ordinances that changed the colony’s social, economic and political culture This first section will also set the stage for the most important matter considered in this dissertation as it emphasizes the Special Council’s authoritarianism. During this period, Lower Canadians lost all political rights and the decisions taken by the Special Council were made by non-elected councilors. The second section therefore considers the various ordinances the council passed, its obvious favoritism and authoritarianism, and the opinions of Lower Canadians towards them. The following questions are considered: did the British and French-Canadians react differently to the dissolution of their legislature and the suspension of their constitution? Considering the fact that many people, habitants and British alike, did not support the rebellion, did they view the council as a necessity in restoring peace and stability to the colony, and therefore accepted its authoritarianism, and even supported it? More importantly, did French-Canadians submit to the Special Council and all of the new laws and institutions it imposed in the years following the failed rebellions? Evidence suggests that French-Canadians were very vocal in their opposition to the Special Council.

Submitted by Daniella Sodre (daniella.sodre@ufpe.br) on 2015-03-13T16:01:18Z No. of bitstreams: 2 DISSERTAÇÃo Antônio Sérgio Alves de Almeida Júnior.pdf: 886764 bytes, checksum: 8a5411f5817b0d9e4652b1183674ced5 (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) / Made available in DSpace on 2015-03-13T16:01:18Z (GMT). No. of bitstreams: 2 DISSERTAÇÃo Antônio Sérgio Alves de Almeida Júnior.pdf: 886764 bytes, checksum: 8a5411f5817b0d9e4652b1183674ced5 (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Previous issue date: 2014-02-25 / FACEPE / A esquistossomose é reconhecida pela Organização Mundial de Saúde, como um grave problema de saúde pública, acometendo os países da África, América Latina, Caribe e Oriente Médio. No Brasil, é encontrada a espécie Schistosoma mansoni, com estimativas de 6 a 8 milhões de indivíduos infectados. O fármaco utilizado para a quimioterapia desta parasitose é o praziquantel (PZQ). Contudo, são relatados na literatura casos de possíveis cepas de S. mansoni resistentes a esse tratamento, havendo a necessidade de desenvolver novos medicamentos mais eficazes e menos tóxicos para o tratamento da esquistossomose mansônica. O núcleo imidazolidínico é um heterociclo pentagonal, farmacóforo importante presente em vários compostos biologicamente ativos, conhecido na literatura pelo seu amplo espectro de atividades biológicas, inclusive a atividade esquistossomicida. Neste trabalho foi realizada a síntese e comprovação estrutural de novos derivados imidazolidínicos das séries LPSF/FZ e LPSF/RH e a sua avaliação esquistossomicida in vitro frente a vermes adultos de S. mansoni. Assim foram sintetizados oito novos compostos finais, onde inicialmente sintetizou-se o 1º intermediário (LPSF/FZ-1) através de uma reação de N-alquilação. Em seguida, a síntese do 2º intermediário (LPSF/FZS-1) através de uma reação de tionação. A formação dos quatro compostos finais da série LPSF/FZ (5-benzilideno-3-benzil-imidazolidina-2,4-diona) se deu através de uma reação de condensação de Knoevenagel entre o 1º intermediário e os benzaldeídos substituídos em meio etanólico. Para a formação dos quatro compostos finais da série LPSF/RH (5-benzilideno-3-benzil-4-tioxo-imidazolidin- 2-ona), utilizou-se o 2º intermediário e os benzaldeídos através de uma reação de condensação de Knoevenagel. Sete derivados imidazolidínicos (LPSF/RH-38, LPSF/RH-39, LPSF/RH-40, LPSF/RH-41, LPSF/FZ-20, LPSF/FZ-21 e LPSF/FZ- 24) foram avaliados quanto ao efeito na viabilidade celular através da linhagem de células macrofágicas J774 e atividade in vitro frente a vermes adultos de S. mansoni. Os compostos sintetizados apresentaram bons rendimentos e foram caracterizados pelas técnicas espectroscópicas (IV, RMN e Massas). Os derivados imidazolidínicos demonstraram ser menos citotóxicos quando comparados ao PZQ. Dentre os compostos testados in vitro, o LPSF/RH-38 foi o que demonstrou um melhor resultado, apresentando 100% de mortalidade na concentração de 100 μg/mL no sexto dia de observação. A presença do átomo de enxofre na posição 4 da imidazolidina nos compostos da série LPSF/RH foi um fator importante para o aumento da atividade esquistossomicida, ao contrário dos compostos da série LPSF/FZ, que apresentam um átomo de oxigênio na mesma posição. Diante dos resultados obtidos, verificamos uma atividade esquistossomicida promissora dos derivados imidazolidínicos sendo ainda necessários os testes in vivo para uma melhor avaliação destes compostos.

During the last decade a considerable number of statutes were adapted in South Africa pertaining to the medical treatment of children. Following international norms regarding this matter, South African law also prescribes a minimum age of consent for children seeking medical treatment without the parent’s or guardian’s consent. The long awaited Children’s Act revolutionised child law in South Africa in that it is a piece of legislation touching on a wide spectrum of issues which impact on children’s lives. Before the Children’s Act, matters regarding children were found in scattered fragments in a number of Acts and were not always focused on the child. The Act was hailed by children’s rights activists and generally welcomed. However, as with all legislation, the Act is not without its shortcoming and there are several areas which are vulnerable to criticism. In any communication or transfer of information, the manner in which the message or information is constructed will influence the ultimate decision. The Act does not address the manner or mode in which information is conveyed to the child. For instance, it does not address the predisposition that the medical practitioner consulting the child may have, nor does it require an impartial medical practitioner to assist the child in his/her assessment and decision in the matter. In this regard, the caution offered by Du Preez may be applicable, that “if the effective meaning of the information predominates over the conceptual meaning thereof, the listener/ reader will fail to make a proper judgement of what is being said.” 1 Section 129 does not contain any guidelines or provisions on how a medical practitioner should test whether a child has the mental capacity to understand the information regarding the proposed treatment. The study will report on the results of a consultation with a counselling and educational psychologist to determine which tests or methods could be used by medical practitioners to evaluate the maturity of child patients and the implications this could have on the child and his/her medical treatment. The prerequisites as set out in the new Children’s Act will be examined and the possible problems which might occur will be discussed. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Private Law / unrestricted

Although the 1837-38 Rebellions and the Union of the Canadas have received much attention from historians, the Special Council—a political body that bridged two constitutions—remains largely unexplored in comparison. This dissertation considers its time as the legislature of Lower Canada. More specifically, it examines its social, political and economic impact on the colony and its inhabitants. Based on the works of previous historians and on various primary sources, this dissertation first demonstrates that the Special Council proved to be very important to Lower Canada, but more specifically, to British merchants and Tories. After years of frustration for this group, the era of the Special Council represented what could be called a “catching up” period regarding their social, commercial and economic interests in the colony. This first section ends with an evaluation of the legacy of the Special Council, and posits the theory that the period was revolutionary as it produced several ordinances that changed the colony’s social, economic and political culture This first section will also set the stage for the most important matter considered in this dissertation as it emphasizes the Special Council’s authoritarianism. During this period, Lower Canadians lost all political rights and the decisions taken by the Special Council were made by non-elected councilors. The second section therefore considers the various ordinances the council passed, its obvious favoritism and authoritarianism, and the opinions of Lower Canadians towards them. The following questions are considered: did the British and French-Canadians react differently to the dissolution of their legislature and the suspension of their constitution? Considering the fact that many people, habitants and British alike, did not support the rebellion, did they view the council as a necessity in restoring peace and stability to the colony, and therefore accepted its authoritarianism, and even supported it? More importantly, did French-Canadians submit to the Special Council and all of the new laws and institutions it imposed in the years following the failed rebellions? Evidence suggests that French-Canadians were very vocal in their opposition to the Special Council.

No description available.

This qualitative and descriptive essay discusses pharmaceutical companies’ financial reporting of research and development expenditures, if separate acquisitions and development expenditure for internally generated intangible assets are expensed or capitalized, and the reason for this. The problem statements are: How do pharmaceutical companies report their development and research expenditures? Why do pharmaceutical companies choose to expense or capitalize their separate acquisitions and development expenditures for internally generated intangible assets? Interviews have been conducted with pharmaceutical companies that comply with IFRS in their consolidated reporting and which conduct research and development. It is internally generated intangible assets and separate acquisitions that are in focus of this study. Since 2005 it is mandatory for publicly listed companies in the EU to apply to IFRS (International Financial Reporting Standards) in their consolidated reporting. Since IFRS rules are principle based this allows for a more flexible application of accounting standards, which contributes to a subjective interpretation. Expenditures for research and development should be reported either by direct expensing in the income statement or capitalization as an intangible asset in the balance sheet if certain criteria according to IAS 38 are met. Choice of method affects the company´s key ratios along with the balance and income statements and it is the companies themselves which are to determine whether these conditions are met or not. Institutional theory has been used to establish whether companies’ choice of expensing or capitalizing can be explained through different forms of isomorphism, habits and practices, or if choice of method is based on the organization and its environment´s mutual dependency and how the stake holders will perceive the company. Evidence shows that it is mainly coercive isomorphism through laws and regulations that govern the choice of method, but also habits and practices as well as mimetic isomorphism to achieve legitimacy affect choice of method.

Bakgrund och problem: Det som fokuseras är bedömningen av vad som är utgifter för utveckling, om dessa ska aktiveras som en tillgång i balansräkningen eller kostnadsföras löpande, och vad som påverkar redovisningen. Syfte: Syftet med studien är att öka kunskapen om och förståelsen för hur företag redovisar utgifter för FoU. Ett delsyfte är att också förklara varför de redovisar som de gör. Ett annat delsyfte med studien är att undersöka om redovisningen och bedömningen av vad som är FoU påverkas av subjektivitet. Metod: För att uppfylla studiens syfte har en kvalitativ metod med fallstudier som huvudsaklig undersökningsdesign använts.  Fyra intervjuer har genomförts, varav tre med för studien intressanta företag som har möjlighet att aktivera utgifter för utveckling i balansräkningen. För att få en kompletterande bild och ett annat perspektiv genomfördes även en intervju med en revisor. Empiri och slutsats: Den främsta orsaken till hur företagen i studien redovisar är vad standarden, IFRS, säger. Med en tillräcklig och övertygande argumentation, så är det ändå möjligt att göra företagsspecifika tolkningar och tillämpningar av principerna i IFRS. Detta genom att exempelvis tillämpa försiktighetsprincipen och väsentlighetsprincipen vid bedömningar av om FoU uppfyller kriterierna för aktivering i IAS 38. Endel företag som redovisar enligt IFRS tillämpar företagsspecifika väsentlighetskriterier för materialitetsgränser som anger ett lägsta belopp för utvecklingskostnader som kan aktiveras. Dessa undre gränser lämnar trots allt ett relativt stort utrymme att inte ta upp utvecklingsprojekt i balansräkningen utan istället kostnadsföra utgifter för utveckling om det är något som företaget önskar. Ingen av de intervjuade personerna i studien anser att språkliga hinder och bristande kommunikation mellan tekniker och ekonomer, har någon inverkan på bedömningen av vad som är utvecklingskostnader eller inte och för värderingen av FoU. / Background and problem: The focus lies on the decision and judgment of how to account for R & D in the entities, if it is an intangible asset or not. Aim: The aim with the study is to increase the knowledge of how entities account for R&D. One part of the aim is to also explain why they are doing it in that way. Another aim of the study is to explore if the accounting of the R&D is influenced by subjectivity. Method: A qualitative research method where case studies as the main design has been used. The empirical material has been collected through four interviews. Three of these interviews were made with persons in for the study interesting companies which had the possibility to capitalize development cost in the balance sheet. To have another picture and perspective on the situation one interview was made with an authorized public accountant. Result and conclusion: The foremost reason to how the entities in the study account for R&D is what the standard, IFRS, tells. It is possible to convince with argument to do company specific interpretations and applications of the principles in IFRS. For example this could be done thrue application of the principle of carefulness or of the principle of essential in the judgment and decision if the R&D fulfills the criteria for capitalizing, especially IAS 38, point 57 d. Some entities who account according to IFRS use company specific criterion of essential for materiality which state a lowest amount for development cost to be activated. These lower boundaries for materiality leave a relative big space to the entities not to activate development cost in the balance sheet if that is what the company wish. None of the interviewed persons in the study think that scarce communication between economist and engineers affect the judgment and decision of R&D and if the development cost is an intangible asset.

No description available.