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The thesis sets out to examine cultural transfer from Neapolitan dialect into English, in the translations of plays by the contemporary Neapolitan playwright Eduardo De Filippo (1900-1984). It involves a comparative textual analysis of English translations of a selection of De Filippo’s plays in order to identify the translation strategies employed by each translator to represent Neapolitan cultural identity. Eduardo De Filippo can be defined as one of the most prominent contemporary Italian playwrights who employed dialect to portray characters who trespassed the boundaries of both Neapolitan and Italian society and to address social issues which were comprehensible to a vast public. In fact, his innovative contribution resided in the ability to bring vernacular theatre to national and international level. Thus the objective of the study is to bring to light the universality of De Filippo’s message albeit the limited linguistic medium and to show how his theatre is represented in the Anglo-Saxon milieu. The aim of previous critical studies on the matter has been to focus on the stage representations of De Filippo’s oeuvres, without particular emphasis on the analysis of the dialect. Drawing on a variety of theatre as well as translational frameworks (critical work on translation and in particular on theatre translation, the polysystem theory, the descriptive approach, anthropology, and sociolinguistics) I argue that dialect theatre represents an autonomous genre, separate from standard Italian theatre, which needs to be accounted for in translation, and in particular that the domestication of the language reduces the cultural impact of the original plays. The thesis is the first study to suggest that lexicological issues reflect the interpretation of the Neapolitan society in the translated texts and to provide evidence of the appropriation of Neapolitan culture by the receiving theatrical system through the linguistic choices made in translation.

Philip M. Merlin and Adrian Segall. / Bibliography: p. 63. / "Sep. 1977, revised May 1978." / Supported by the Advanced Research Project Agency (monitored by ONR) under Contract no. N00014-75-C-1183

The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.

Im Zuge der zunehmenden Digitalisierung von Unternehmens- und Finanzdaten war es ein Industriekonsortium, das auf Basis der eXtensible Markup Language (XML) die Sprache eXtensible Business Reporting Language (XBRL) entwickelte und damit die Finanzberichterstattung in ein neues Zeitalter versetzte. Internetbasiert, plattform-unabhängig, vergleichbar, transparent und in Echtzeit sollen Geschäftsdaten mittels der XBRL übertragen werden und zur Verfügung stehen. Die kumulative Dissertation untersucht dazu den Spannungsbogen zwischen Flexibilität und Automatisierbarkeit im Rahmen der XBRL-basierten Finanzberichterstattung. Neben der wissenschaftstheoretischen Auseinandersetzung mit Standards gibt die Dissertation einen systematischen Überblick von wissenschaftlichen Publikation zur XBRL-Forschung. Im Detail erbringt die Arbeit einen umfassenden und systematischen empirischen Nachweis zur Verwendung von erweiterten Berichtskonzepten sowie den empirischen Nachweis der Ausprägungen von einzelnen Konflikttypen in XBRL-basierten Finanzberichten und erweitert somit die bestehende wissenschaftliche Literatur um die gewonnenen Ergebnisse und Erkenntnisse. Die darauf aufbauende Methode steigert die Vergleichbarkeit der Finanzberichte und verwendet Techniken, welche Konflikte erkennen und diese nach Konflikttypen unterscheiden. Gleichzeitig werden die Möglichkeiten und Grenzen der Arbeit verdeutlicht und zukünftige Forschungsthemen aufgeführt.

Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies, automate and optimise the financial reporting supply chain. Nevertheless the real nature of the impact still remains unclear. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the United States, CEBS in the European Union and the IASB building XBRL taxonomies demonstrate the need for research in the area of XBRL application in the context of financial accounting and accounting information systems as well as in the financial reporting supply chain context. In order to answer the demand on the research in this area this research addresses financial reporting supply chain on the basis of financial accounting literature. With the introduction of information systems for enterprises, financial reporting was often discussed as a part of the AIS literature. Nevertheless the supply chain character and information systems context of financial reporting are rarely considered in the research literature in any theoretically constituent manner. This study examines the impact of XBRL on the financial reporting supply chain architecture. First goal of this thesis is to properly state and set the boundaries of financial reporting supply chain. In order to realise the goal modelling of financial reporting domain as financial reporting supply chain architecture is conducted. The second goal is to critically assess impact of XBRL on the modelled financial reporting supply chain architecture components. This assessment is conducted by enhancing financial reporting supply chain architecture with XBRL components thus modelling XBRL financial reporting supply chain architecture. The secondary goal of the assessment is the construction of the reference model of XBRL financial reporting supply chain architecture.

Windows in building façade are vulnerable to blast pressures. When subjected to blast shock waves, glass windows may suffer failures, potentially causing serious injuries and casualties to the building occupants due to the flying glass shards and other projectiles. Protective films and laminated glass are widely used to protect windows against blast loads. These techniques have proven to reduce or prevent hazards associated with glass breakage. The use of steel or strengthened aluminum frames also reduce window blast hazards associated with frame failures. However, such measures are not always sufficient to mitigate the blast hazard if window retention anchors do not have sufficient resistance to blast pressures. Research on blast resistant windows is scarce in the literature. Therefore, a comprehensive research project was undertaken to address the behaviour, analysis, and design of window retention anchors. The research program consisted of combined experimental and analytical components. Three main phases were pursued, comprising of: i) Experimental research using a shock tube as blast simulator, ii) Numerical investigation based on three-dimensional finite element method (FEM) of analysis, and iii) Non-linear dynamic analysis of window systems based on a single-degree-of-freedom (SDOF) simplification. The experimental phase consisted of tests of 23 punched windows mounted on four different types of substrates consisting of structural steel, reinforced concrete, concrete block masonry, and stone masonry. The experimental parameters included window size and aspect ratio, glazing type, protective film thickness, substrate type, as well as the number and pattern of window retention anchors. Two levels of blast pressure-impulse combinations were used as per the recommendations of the U.S General Services Administration (GSA).The numerical phase involved FEM modelling and analysis of selected test windows. The FEM models were first validated against test results. The validated models were then employed to conduct an analytical parametric study. The parameters in this phase consisted of; substrate type, window frame rigidity, anchor fixity level in the substrate, window aspect ratio and size, anchor spacing, and blast pressure-impulse combination. The results demonstrated the significance of design parameters on window response, while also defining anchor force distribution along the window frame. A simplified SDOF method of analysis was developed for window systems, including the effects of anchor flexibility and substrate rigidity on non-linear response. The analysis approach includes the construction of window resistance functions in pre-break and post-break phases of response, where the latter stage of response is dominated by the membrane action of protective film. The analysis leads to the computation of anchor design forces, which have been validated against anchor shear and axial tension forces recorded experimentally. The SDOF analysis is recommended for use in designing blast-resistant window retention anchors on different substrates.

Dans le cadre de l'interaction lumière-atomes, les diodes lasers nécessitent des performances optiques spécifiques : de fortes puissances optiques à une longueur d'onde spécifique (852 nm ou 894 nm pour les atomes de Césium, 780 nm ou 795 nm pour le Rubidium), un fonctionnement monomode transverse et longitudinale du faisceau. Ce mémoire de thèse présente les différentes étapes permettant la fabrication de diodes lasers, émettant à 780 nm, répondant à ces caractéristiques optiques. La spécificité des diodes lasers développé lors de cette thèse est l'absence d'aluminium dans la zone active des lasers, offrant de meilleures performances en termes de fiabilité. Il décrit dans un premier temps les principes du pompage atomique et du refroidissement d'atome afin de déterminer un cahier des charges spécifiques pour les diodes lasers à développer. Il expose ensuite les concepts théoriques permettant de comprendre le fonctionnement d'une diode laser. La caractérisation des diodes lasers développées lors de cette thèse a pu démontrer un fonctionnement monomode transverse jusqu'à des puissances optiques supérieurs à 100 mW pour des lasers Fabry-Pérot. La réalisation de diodes lasers DFB (ayant un réseau de Bragg intégré dans la cavité optique du laser) a montré un fonctionnement monomode fréquentiel jusqu'à 25 mW avec des taux de réjection des modes satellites supérieurs à 45 dB et une largeur de raie de 550 kHz. Enfin, une première étude théorique et expérimentale à partir de diodes lasers émettant à 852 nm a été réalisé afin d'estimer les performances de ces composants dans des horloges à jet thermique utilisant des atomes de Césium.