Cette recherche porte sur le thème de la perversion dans ses relations avec la filiation et le désir de l’analyste. Son importance se justifie du regard de la clinique et de sa pertinence sociale. Mais, il s’agit aussi d’une question d’ordre éthique, une fois que le domaine des perversions, fréquemment, se trouve imprégné de moralisme, des préjugés et d’idéaux de bonne forme. Les positionnements ne sont pas rares dans le milieu psi que les pervers ne cherchent pas l’analyse, étant donné qu’ils ne souffrent pas, qu’ils ne font que jouir par la souffrance de leurs victimes. Celle-ci n’est pas notre position. Au contraire, à partir du désir de l’analyste et de l’éthique qui fonde sa práxis, nous soutiendrons la thèse qu’il est possible qu’une clinique psychanalytique s’opère avec la perversion. Notre investigation est basée dans l’oeuvre de Sigmund Freud et l’enseignement de Jacques Lacan, suivie d’auteurs contemporains. Face à la complexité de cette thématique, nous avons pris la compagnie de cinq ouvrages: La philosophie dans le boudoir, écrite par le Marquis de Sade (1795), À la recherche du temps perdu, de Marcel Proust (1913), Lavoura arcaica, de Raduan Nassar (1979), Finnegans Wake, de James Joyce (1939), et Le balcon, de Jean Genet (1955). Notre proposition dans l’articulation de la psychanalyse et la littérature cherche à accueillir ce que les textes permettent d’accéder aux différents registres de la perversion dans la structure du sujet. A partir de ces références nous allons soutenir que l’impératif de jouissance du pervers impliquera dans le refus à la filiation. Ceci soulèvera des difficultés dans ses conditions d’aimer, de reconnaître la dette envers l’autre et de tolérer la différence. Cependant, Freud et Lacan, en reconnaissant l’aspect constituant de la perversion, ont inauguré les possibilités d’écoute de cette particulière position subjective par rapport à la castration. Donc, si d’une part Freud a montré la logique fétichiste de reconnaître et de refuser, à la fois, le manque du corps maternel; d’autre part, Lacan a observé le refus pervers à la place destinée au père dans le discours du sujet. Celles-ci seront des questions centrales dans le drame pervers, surtout, quand le père n’achemine pas le désir en tant qu’insigne du manque, et la mère prend l’enfant comme objet de jouissance. A partir de cela, à travers des notes cliniques nous fondamentorons la discussion dans trois aspects: les difficultés en établir un diagnostique de perversion; le maniement d’un transfert qui se maintient dans le défis constant à la place du psychanaliste; et les voies de direction du traitement. Ceci nous fait comprendre que pour que cette pratique se fasse, il est essentiel de reconnaître la souffrance, condition nécessaire pour déclencher le désir de l’analyste de réaliser la lecture d’un scénario marqué par un modèle strict et répétitif de récompense sexuelle. Dans ce sens, il sera à partir des effets réunis dans son analyse que le psychanalyste pourra affronter l’angoisse, le mépris, et la fascination implicite dans le transfert pervers. Donc, en “faisant face à la situation”, il ira établir les différences de places, en rendant possible au sujet, le droit à la parole, en viabilisant ainsi, la chute des images et mises en scène qui saisissent ses modalités de jouissance. / Essa pesquisa aborda o tema da perversão em suas relações com a filiação e o desejo do analista. Sua relevância se justifica do ponto de vista da clínica e de sua pertinência social. Mas, além disso, trata-se de uma questão de ordem ética, pois o campo das perversões, frequentemente, se encontra impregnado de moralismos, preconceitos e ideais de boa forma. Não são raros os posicionamentos no meio psi de que perversos não buscam análise, pois não sofrem, apenas gozam em função dos sofrimentos infligidos às suas vítimas. Esta, não é a nossa posição. Pelo contrário, a partir do desejo do analista e da ética que fundamenta sua práxis, sustentaremos a tese de que é possível uma clínica psicanalítica se operar com a perversão. Essa investigação é embasada na obra de Sigmund Freud e no ensino de Jacques Lacan, seguida de autores contemporâneos. Diante da complexidade da temática em questão, tomamos em companhia cinco obras: A filosofia na alcova, escrita pelo Marquês de Sade (1795), Em busca do tempo perdido, de Marcel Proust (1913), Lavoura arcaica, de autoria de Raduan Nassar (1979), Finnegans Wake, de James Joyce (1939), e O balcão, de Jean Genet (1955). Nossa proposta na articulação entre psicanálise e literatura visa a acolher aquilo que esses textos permitem aceder a diferentes registros da perversão na estrutura do sujeito. A partir dessas referências vamos sustentar que o imperativo de gozo do perverso implicará a recusa à filiação. Isto situará impasses em suas condições de amar, de reconhecer dívida com o outro e de suportar a diferença. Entretanto, Freud e Lacan, ao reconhecerem o aspecto constituinte da perversão, inauguraram as possibilidades de escuta dessa singular posição subjetiva em relação à castração. Então, se de um lado Freud apontou a lógica fetichista de reconhecer e recusar, simultaneamente, a falta no corpo materno; de outro, Lacan observou a recusa perversa ao lugar atribuído ao pai no discurso do sujeito. Estas serão questões centrais no drama perverso, sobretudo, quando o pai não vetoriza o desejo enquanto insígnia da falta, e a mãe toma o filho enquanto objeto de gozo. Diante disso, através de recortes clínicos, fundamentaremos a discussão em três aspectos: as dificuldades de se estabelecer um diagnóstico de perversão, o manejo de uma transferência que se mantém no constante desafio ao lugar do psicanalista e as vias de direção do tratamento. Isto nos fez compreender que para essa prática se dar, faz-se imprescindível reconhecer o sofrimento, condição necessária para acionar o desejo do analista de realizar a leitura de um enredo marcado por um padrão fixo, rígido e repetitivo de gratificação sexual. Nesse sentido, será a partir dos efeitos colhidos em sua análise que o psicanalista poderá lidar com a angústia, o repúdio, e o fascínio implícito na transferência perversa. Portanto, ao “fazer face à situação”, ele irá situar diferenças de lugares, possibilitando ao sujeito, o direito à palavra, viabilizando assim, a queda das imagens e atuações que capturam suas modalidades de gozo. / This research addresses the issue of perversion and its associations with filiation and the desire of the analyst. It is a relevant study from the perspective of clinical practice and also in the realm of society. In addition, such issue is an ethical one, because the field of perversions is often infused with moral judgement, prejudice and ideals of good morals. Not infrequently, an assumption among psychoanalysts is that perverse people do not seek pshycoanalysis because they do not suffer, but rather, only take pleasure in the pain they inflict upon their victims. This is not our point of view. On the contrary, based on the desire of the analyst and the ethical principles underpinning his praxis, we will discuss the premise that psychoanalytic clinical practice can actually be applied to perversion. Our research is grounded in the work of Sigmund Freud and the teachings of Jacques Lacan, followed by contemporary authors. Given the complexity of the subject in question, we draw on five particular works and their respective authors: Philosophy in the Bedroom, written by the Marquis de Sade (1795); In Search of Lost Time, by Marcel Proust (1913); Ancient Tillage, written by Raduan Nassar (1979) Finnegans Wake, by James Joyce (1939); and The Balcony, by Jean Genet (1955). By combining psychoanalysis and literature, we seek to embrace the contributions that such works can give towards clarifying the notion of perversion within the structure of the subject. Based on these references, we argue that denial of filiation is a prerequisite for the enjoyment of perversion. This will hinder the perverse patient’s ability to love, to recognize his debt to others and to tolerate differences. However, when Freud and Lacan recognized the constituent of perversion, they enabled this unique subjective perspective on castration to be attended to. So while Freud pointed out the fetishistic logic of recognizing and denying, at once, the lack of a penis in the mother’s body, Lacan observed the perverse denial of the place given to the father in the discourse of the subject. These are central issues in the perverse drama, especially when the father does not express desire as a sign of such lack, and the mother takes the child as an object of enjoyment. Thus, by means clinical observations, our discussion will focus on three aspects: the difficult task of giving a diagnosis of perversion, coping with transference that remains a constant challenge to the position of the psychoanalyst, and options for the direction of treatment. This enabled our understanding that, for this practice to take place, it is imperative to recognize pain, a necessary condition to trigger the desire of the analyst to interpret a scenario marked by a fixed, rigid and repetitive pattern of sexual gratification. In this sense, the analyst will use the results obtained from that analysis to deal with pain, rejection, and the implicit fascination with perverse transference. Therefore, when "dealing with the situation," the analyst will identify differences in locations, giving the subject the right to speech, thus enabling the eradication of images and acts that illustrate the patient’s modes of enjoyment.

Cette recherche porte sur le thème de la perversion dans ses relations avec la filiation et le désir de l’analyste. Son importance se justifie du regard de la clinique et de sa pertinence sociale. Mais, il s’agit aussi d’une question d’ordre éthique, une fois que le domaine des perversions, fréquemment, se trouve imprégné de moralisme, des préjugés et d’idéaux de bonne forme. Les positionnements ne sont pas rares dans le milieu psi que les pervers ne cherchent pas l’analyse, étant donné qu’ils ne souffrent pas, qu’ils ne font que jouir par la souffrance de leurs victimes. Celle-ci n’est pas notre position. Au contraire, à partir du désir de l’analyste et de l’éthique qui fonde sa práxis, nous soutiendrons la thèse qu’il est possible qu’une clinique psychanalytique s’opère avec la perversion. Notre investigation est basée dans l’oeuvre de Sigmund Freud et l’enseignement de Jacques Lacan, suivie d’auteurs contemporains. Face à la complexité de cette thématique, nous avons pris la compagnie de cinq ouvrages: La philosophie dans le boudoir, écrite par le Marquis de Sade (1795), À la recherche du temps perdu, de Marcel Proust (1913), Lavoura arcaica, de Raduan Nassar (1979), Finnegans Wake, de James Joyce (1939), et Le balcon, de Jean Genet (1955). Notre proposition dans l’articulation de la psychanalyse et la littérature cherche à accueillir ce que les textes permettent d’accéder aux différents registres de la perversion dans la structure du sujet. A partir de ces références nous allons soutenir que l’impératif de jouissance du pervers impliquera dans le refus à la filiation. Ceci soulèvera des difficultés dans ses conditions d’aimer, de reconnaître la dette envers l’autre et de tolérer la différence. Cependant, Freud et Lacan, en reconnaissant l’aspect constituant de la perversion, ont inauguré les possibilités d’écoute de cette particulière position subjective par rapport à la castration. Donc, si d’une part Freud a montré la logique fétichiste de reconnaître et de refuser, à la fois, le manque du corps maternel; d’autre part, Lacan a observé le refus pervers à la place destinée au père dans le discours du sujet. Celles-ci seront des questions centrales dans le drame pervers, surtout, quand le père n’achemine pas le désir en tant qu’insigne du manque, et la mère prend l’enfant comme objet de jouissance. A partir de cela, à travers des notes cliniques nous fondamentorons la discussion dans trois aspects: les difficultés en établir un diagnostique de perversion; le maniement d’un transfert qui se maintient dans le défis constant à la place du psychanaliste; et les voies de direction du traitement. Ceci nous fait comprendre que pour que cette pratique se fasse, il est essentiel de reconnaître la souffrance, condition nécessaire pour déclencher le désir de l’analyste de réaliser la lecture d’un scénario marqué par un modèle strict et répétitif de récompense sexuelle. Dans ce sens, il sera à partir des effets réunis dans son analyse que le psychanalyste pourra affronter l’angoisse, le mépris, et la fascination implicite dans le transfert pervers. Donc, en “faisant face à la situation”, il ira établir les différences de places, en rendant possible au sujet, le droit à la parole, en viabilisant ainsi, la chute des images et mises en scène qui saisissent ses modalités de jouissance. / Essa pesquisa aborda o tema da perversão em suas relações com a filiação e o desejo do analista. Sua relevância se justifica do ponto de vista da clínica e de sua pertinência social. Mas, além disso, trata-se de uma questão de ordem ética, pois o campo das perversões, frequentemente, se encontra impregnado de moralismos, preconceitos e ideais de boa forma. Não são raros os posicionamentos no meio psi de que perversos não buscam análise, pois não sofrem, apenas gozam em função dos sofrimentos infligidos às suas vítimas. Esta, não é a nossa posição. Pelo contrário, a partir do desejo do analista e da ética que fundamenta sua práxis, sustentaremos a tese de que é possível uma clínica psicanalítica se operar com a perversão. Essa investigação é embasada na obra de Sigmund Freud e no ensino de Jacques Lacan, seguida de autores contemporâneos. Diante da complexidade da temática em questão, tomamos em companhia cinco obras: A filosofia na alcova, escrita pelo Marquês de Sade (1795), Em busca do tempo perdido, de Marcel Proust (1913), Lavoura arcaica, de autoria de Raduan Nassar (1979), Finnegans Wake, de James Joyce (1939), e O balcão, de Jean Genet (1955). Nossa proposta na articulação entre psicanálise e literatura visa a acolher aquilo que esses textos permitem aceder a diferentes registros da perversão na estrutura do sujeito. A partir dessas referências vamos sustentar que o imperativo de gozo do perverso implicará a recusa à filiação. Isto situará impasses em suas condições de amar, de reconhecer dívida com o outro e de suportar a diferença. Entretanto, Freud e Lacan, ao reconhecerem o aspecto constituinte da perversão, inauguraram as possibilidades de escuta dessa singular posição subjetiva em relação à castração. Então, se de um lado Freud apontou a lógica fetichista de reconhecer e recusar, simultaneamente, a falta no corpo materno; de outro, Lacan observou a recusa perversa ao lugar atribuído ao pai no discurso do sujeito. Estas serão questões centrais no drama perverso, sobretudo, quando o pai não vetoriza o desejo enquanto insígnia da falta, e a mãe toma o filho enquanto objeto de gozo. Diante disso, através de recortes clínicos, fundamentaremos a discussão em três aspectos: as dificuldades de se estabelecer um diagnóstico de perversão, o manejo de uma transferência que se mantém no constante desafio ao lugar do psicanalista e as vias de direção do tratamento. Isto nos fez compreender que para essa prática se dar, faz-se imprescindível reconhecer o sofrimento, condição necessária para acionar o desejo do analista de realizar a leitura de um enredo marcado por um padrão fixo, rígido e repetitivo de gratificação sexual. Nesse sentido, será a partir dos efeitos colhidos em sua análise que o psicanalista poderá lidar com a angústia, o repúdio, e o fascínio implícito na transferência perversa. Portanto, ao “fazer face à situação”, ele irá situar diferenças de lugares, possibilitando ao sujeito, o direito à palavra, viabilizando assim, a queda das imagens e atuações que capturam suas modalidades de gozo. / This research addresses the issue of perversion and its associations with filiation and the desire of the analyst. It is a relevant study from the perspective of clinical practice and also in the realm of society. In addition, such issue is an ethical one, because the field of perversions is often infused with moral judgement, prejudice and ideals of good morals. Not infrequently, an assumption among psychoanalysts is that perverse people do not seek pshycoanalysis because they do not suffer, but rather, only take pleasure in the pain they inflict upon their victims. This is not our point of view. On the contrary, based on the desire of the analyst and the ethical principles underpinning his praxis, we will discuss the premise that psychoanalytic clinical practice can actually be applied to perversion. Our research is grounded in the work of Sigmund Freud and the teachings of Jacques Lacan, followed by contemporary authors. Given the complexity of the subject in question, we draw on five particular works and their respective authors: Philosophy in the Bedroom, written by the Marquis de Sade (1795); In Search of Lost Time, by Marcel Proust (1913); Ancient Tillage, written by Raduan Nassar (1979) Finnegans Wake, by James Joyce (1939); and The Balcony, by Jean Genet (1955). By combining psychoanalysis and literature, we seek to embrace the contributions that such works can give towards clarifying the notion of perversion within the structure of the subject. Based on these references, we argue that denial of filiation is a prerequisite for the enjoyment of perversion. This will hinder the perverse patient’s ability to love, to recognize his debt to others and to tolerate differences. However, when Freud and Lacan recognized the constituent of perversion, they enabled this unique subjective perspective on castration to be attended to. So while Freud pointed out the fetishistic logic of recognizing and denying, at once, the lack of a penis in the mother’s body, Lacan observed the perverse denial of the place given to the father in the discourse of the subject. These are central issues in the perverse drama, especially when the father does not express desire as a sign of such lack, and the mother takes the child as an object of enjoyment. Thus, by means clinical observations, our discussion will focus on three aspects: the difficult task of giving a diagnosis of perversion, coping with transference that remains a constant challenge to the position of the psychoanalyst, and options for the direction of treatment. This enabled our understanding that, for this practice to take place, it is imperative to recognize pain, a necessary condition to trigger the desire of the analyst to interpret a scenario marked by a fixed, rigid and repetitive pattern of sexual gratification. In this sense, the analyst will use the results obtained from that analysis to deal with pain, rejection, and the implicit fascination with perverse transference. Therefore, when "dealing with the situation," the analyst will identify differences in locations, giving the subject the right to speech, thus enabling the eradication of images and acts that illustrate the patient’s modes of enjoyment.

研究使用2000~2016年台灣證券交易所1887家公司，包含所有上下市櫃分析師預測公司，分析師預測資料除研究常用之盈餘預測外，亦將營收、毛利與毛利率等預測項目納入研究，此外加入額外因子，如:規模因子、淨值市價比因子、系統性風險因子、非流動性因子等進行多因子研究，使用Fama and French(1992)之Fama Macbeth迴歸模型，進行時間序列與橫斷面迴歸測驗，檢驗各因子之有效性，最終依據各績效評估因子決定出最適之投資組合，並附上各因子組合之權益曲線與績效。 實證結果發現，在台灣分析師樣本公司中，分析師歧異度、短期動能與長期動能三因子的影響較為顯著，分析師預期歧異度較高的公司未來預期報酬相對低於分析師預期歧異度較低的公司，而短期動能與長期動能較強的公司相較於短期動能與長期動能較弱的公司，擁有較高之未來預期報酬，以此三因子構建之投資組合，在2000~2016年間夏普值達0.78；而Fama and French使用的三因子在此樣本空間解釋力並不顯著，非流動性因子亦不顯著。 / This paper used the 1887 companies in Taiwan from 2000 to 2016, including all the analysts forecasting listed and delisted companies in either exchange market or over-the-counter market. The data of analyst’s prediction not only used the earnings forecast, but also revenue, gross profit and gross profit forecast in this research. In addition, other factors such as size factor, B/M factor, systemic risk factor, non-liquidity factor were used in this study. This paper used the Fama Macbeth regression model, which contains both time series and cross section Regression test, test the effectiveness of each factor, and ultimately based on the performance factor to determine the optimal portfolio, and finally obtain the equity curve and performance of the combination with various factors. The empirical results show that the analyst's earning dispersion, short-term momentum and long-term momentum three factors are more significant in the analyst forecasting companies in Taiwan. Companies with higher degree of earning prediction dispersion have relatively lower return in the future, and companies with higher short-term momentum and long-term momentum have a higher expected return. Build a portfolio with the three factor in 2000~2016 could obtain 0.88 Sharpe ratio! Neither Fama and French three factors nor non-liquidity factor in this sample space is significant.

No description available.

Les scandales comptables et financiers des années 2000 et l'actualité récente ont montré toute l'importance d'une information fiable délivrée aux actionnaires et les effets très dommageables que peut provoquer le manque de transparence. Dans ce contexte, l’objectif de cette thèse est d’étudier le lien entre la divulgation financière volontaire et la gestion du résultat et de contribuer à l’étude des déterminants de ces deux dimensions de la politique comptable. En ce sens, l’impact de la structure de propriété a été examiné et notamment son effet modérateur dans la relation entre ces dernières. Introduite comme mesure indirecte de la divulgation financière volontaire pour étudier les déterminants de la gestion du résultat, la couverture des analystes financiers est également analysée en tant que variable médiatrice de la relation entre la divulgation financière volontaire et la gestion du résultat. En examinant la littérature relative aux déterminants de la politique comptable, et à la lumière de la théorie positive de la comptabilité et de la théorie de l’information, cette thèse propose un cadre d’analyse différent des travaux de recherche menés dans le contexte français. Il est appuyé par une modélisation en Équations Structurelles (Structural Equation Modeling (SEM)) et plus précisément par la méthode d’estimation des modèles structurels basée sur la variance (Partial Least Squares (PLS)), très peu utilisée en recherche comptable. / The financial scandals of the last decade and recent headlines have clearly shown the full importance of reliable reporting to shareholders and the very damaging effects that a lack of transparency can have. The objective of this thesis is to study the link between voluntary financial disclosure and earnings management, and contribute to the study of the determinants of these two dimensions of accounting policy. The impact of ownership structure is examined, including its moderating effect on the relationship between voluntary disclosures and earnings management. Analyst coverage is introduced as an indirect measure of voluntary financial disclosures to investigate the determinants of earnings management, and also examined as a mediating variable in the voluntary disclosures-earnings management relationship. By reviewing the literature on the determinants of accounting policy in the light of positive accounting theory and information theory, this thesis proposes a different analytical framework for research in the French context. This framework is underpinned by Structural Equation Modeling (SEM) and more precisely the variance-based method for estimation of structural models (Partial Least Squares (PLS), which is very rarely used in accounting research.

In a time when the concept of sustainability is gaining increasing attention among the public, as well as among stake holders and policy makers, informing people about what the most sustainable choice to make is, is crucial in leading people in the right direction.  Travelling is an activity requiring a traveller to make multiple choices, with one of the choices being which route between two places to take. The transport sector is also a strong contributing cause to global issues such as climate change, wherefore choices made in relation to transportation are highly relevant in regard to sustainable development.  Up until today, most traffic information systems for passenger car users, only provide travellers with suggestions about the fastest, or the shortest, route option. This study aims at proposing a modelling structure using GIS software, that could also return the most sustainable route alternative.  The complexity of the many spatial impacts of road transportation is thoroughly discussed in the literature review, together with dilemmas regarding route choice behaviours. A proposed modelling structure is presented, with the structure also empirically being examined as a “proof of concept”. The empirical work takes place in the urban area of Hörnefors, Sweden, and findings confirm the applicability of the proposed workflow.  In the specific case of Hörnefors, three distinct route options are investigated, in relation to four sustainability impact variables. The variables investigated are fuel consumption, air pollution, noise, and safety. Results show that the, by far, longest route, is in fact returned as the most sustainable route option. The other two route options exhibit impacts of around double the amount of impacts yielded by the most sustainable one. The generalised sustainability cost is significantly mostly determined by the air pollution variable, due to its far-reaching spatial dispersion patterns yielding impacts even at long distances from a road.  The potential application of the inclusion of sustainability in traffic information systems are additionally reviewed, according to the behavioural mechanisms mentioned in the literature 4review. Estimations of in what contexts “most sustainable route” suggestions are potentially most likely to yield behavioural changes, are also made, and assessed. Conclusions suggest that an inclusion of “most sustainable route option” modelling into travel information systems, have the highest potential to affect route choices when the user is driving at locations previously unvisited, due to the inexistence of a status quo route in such contexts.

The Swedish Red Cross (SRK) plays an important humanitarian role by selling donated clothes in order to collect more money to help people in need. An extended network of 251 second-hand stores is built nationwide, where donors leave their clothes and buyers can buy them at competitive prices. However, an amount of these clothes remain unsold and ends up being shipped to textile recycling centers. The organization plans to build some Regional Sorting Facilities, where a careful sorting will take place and the clothes will be stored, until they will be redistributed to other stores within thecountry.This project aims to find the optimal number and location of these facilities in a way that the transportation cost from stores to facilities is minimized. SRKs Logistics Department operationalizes this aim to the following objective: place a minimum number of facilities such that at least 50% of the stores or 50% of the produced revenues are reached in less than 90 minutes of driving time. Thus, modern GIS software is used in a Location-Allocation analysis to solve the p-median problem. The core of the methodology in this thesis is the well known Vertex Substitution heuristic algorithm (Teitz & Bart).Empirical evaluations of seven (7) scenarios comprised of optimally placing an increasing number of facilities from one (1) to seven (7) reveal that five (5) facilities is sufficient to meet the operational objective with the minimal number of resources/facilities. The solutions for all scenarios are analyzed in terms of statistics (Key Performance Indicators) and are illustrated on maps.

The devastating levee failures associated with hurricanes Katrina and Rita, and the more recent Midwest flooding, placed a spotlight on the importance of levees and our dependence on them to protect life and property. In response to levee failures associated with the hurricanes, Congress passed the Water Resources Development Act of 2007 which established a National Committee on Levee Safety. The committee was charged with developing recommendations for a National Levee Safety Program. The Secretary of the Army was charged with the establishment and maintenance of a National Levee Database. The National Levee Database is a critical tool in assessing and improving the safety of the nation's levees. However, the NLD data model, established in 2007, lacked a structure to store seepage and slope stability analyses – vital information for assessing the safety of a levee. In response, the Levee Analyst was developed in 2008 by Dr. Norm Jones and Jeffrey Handy. The Levee Analysis Data Model was designed to provide a central location, compatible with the National Levee Database, for storing large amounts of levee seepage and slope stability analytical data. The original Levee Analyst geoprocessing tools were created to assist users in populating, managing, and analyzing Levee Analyst geodatabase data. In an effort to enhance the Levee Analyst and provide greater accessibility to levee data, this research expanded the Levee Analyst to include modifications to the data model and additional geoprocessing tools that archive GeoStudio SEEP/W and SLOPE/W simulations as well as export the entire Levee Analyst database to Google Earth. Case studies were performed to demonstrate the new geoprocessing tools' capabilities and the compatibility between the National Levee Database and the Levee Analyst database. A number of levee breaches were simulated to prototype the enhancement of the Levee Analyst to include additional feature classes, tables, and geoprocessing tools. This enhancement would allow Levee Analyst to manage, edit, and export two-dimensional levee breach scenarios.

Structural changes in the knowledge economy have greatly affected the way business is conducted and the processes firms create value. The financial reporting system is inadequate as a result of such changes, and disclosure of intellectual capital (IC) information has gained importance for communicating with capital markets. Empirical research documents corporate governance (CG) factors influencing IC disclosure practices, as well as demonstrates the value-relevance and predictive power of IC information. The disclosure of IC information by listed firms is a topic that has attracted considerable attention from contemporary researchers, but scant empirical evidence exists. Much of the researchers has examined CG as a key determinant of IC (and nonfinancial) disclosure; in contrast, few provides evidence for explaining their controversial findings of board independence on disclosure. In addition, a lack of studies confirms the literature about the use of IC information by capital market participants. Therefore, this thesis aims to examine disclosure of IC information in relation to outside directors, auditors, and sell-side analysts respectively. The specific objectives of this thesis are to examine whether outside directors’ expertise is a determinant of IC disclosure; and the extent to which the disclosure of IC information impacts on audit effort and analysts’ forecasts. In order to address these research objectives, a content analysis of IC disclosure (a self-constructed index of 64 coded items) in strategic reports released by FTST 350 companies is used. The content analysis captures and measures IC disclosure by category (i.e., human, structural & relational capital), notion (i.e., static vs. dynamic), and connection (i.e., across categories vs. with strategies). Using multivariate regression models that were primarily developed upon information asymmetry arguments and agency theory, the specific objectives of this thesis are addressed in three empirical chapters. The findings in Chapter 3 showed that proportion of outside directors (NEDs) with cross-directorship, nonaccounting and academia expertise has a positive association with IC disclosures, whereas board independence itself has no effect on the disclosures. The findings indicates that the monitoring role of NEDs alone is inadequate in promoting IC disclosure. Rather, it supports the importance of the dual role (i.e., monitor and advisory) of a supervisory board. The results also respond to the UK CG Code in their recommendation that the combination of skills, experience and knowledge guarantees a sound information environment to the market. Nonetheless, findings raised a further concern about the quantity of IC disclosures when companies have more NEDs with accounting expertise. On whether and how disclosure of IC information impacts on audit effort, Chapter 4 found that firms with high levels of IC disclosure in the previous year pay more audit fees (proxied for audit effort) in the current year regardless of their earnings quality conditions. It was also found that firms greatly disclosing dynamic IC information are charged more than those of focusing on static IC disclosure. In addition, findings in Chapter 5 revealed that there is a negative relation between IC disclosure and analyst forecast errors, indicating that UK sell-side analysts appreciate the disclosure of IC information and thus confirming that IC information has predictive ability of explaining a firm’s future value. It was further identified that disclosed IC information absorbs the negative effect of concentrated executive ownership and opaque financial environment. Overall, the results of this thesis suggest that IC reporting process could be improved by having sufficient outside directors with certain types of expertise on the board. In doing so, improved IC disclosure helps to reduce information asymmetry (proxied by analyst forecast accuracy) between firms and outside investors, albeit firms bear a significant increase in audit fees. This study calls for guidelines for IC disclosure in the UK and the support of assurance services to enhance credibility of firm-provided IC information in a bid to promote the communication of IC information with the capital market.

[pt] A presente dissertação tem por objetivo investigar o lugar do analista na clínica com indivíduos que apresentam o risco de suicídio. Para isso, lançamos mão de uma revisão de literatura e também trazemos breves vinhetas clínicas ao longo do trabalho. Efetuamos um resgate histórico realizado por George Minois sobre a problemática do suicídio e como o tema foi abordado ao longo da história. Num segundo momento recorrermos as reflexões da psiquiatria sobre as psicopatologias, tão difundidas na atualidade e a forte associação da depressão ao risco de suicídio. Posteriormente, recorremos a psicanálise inaugurada por Sigmund Freud e sua contribuição para o tema. Além disso, colhemos as contribuições dos psicanalistas Sándor Ferenczi e Donald Winnicott sobre a importância do ambiente na constituição psíquica e falhas ambientais que ocorrem nesse processo. São autores que nos auxiliaram com o conceito de trauma, clivagem do ego e falhas ambientais precoces. Por fim, ainda ancorados nas contribuições para os casos difíceis de Ferenczi e Winnicott, refletimos sobre o lugar do analista e nos debruçamos sob os conceitos de tato do analista, elasticidade da técnica e da regressão à dependência no setting analítico, além de destacarmos a importância do holding na clínica com pacientes que apresentam o risco de suicídio. / [en] This dissertation aims to investigate the role of the analyst in the clinic with individuals who are at risk of suicide. For this, we make use of a literature review and also bring brief clinical vignettes throughout the work. We carried out a historical rescue carried out by George Minois on the problem of suicide and how the theme was approached throughout history. Secondly, we turn to psychiatry s reflections on psychopathologies, which are so widespread today, and the strong association between depression and the risk of suicide. Subsequently, we turn to psychoanalysis inaugurated by Sigmund Freud and his contribution to the theme. In addition, we collect the contributions of psychoanalysts Sándor Ferenczi and Donald Winnicott on the importance of the environment in the psychic constitution and environmental failures that occur in this process. They are authors who helped us with the concept of trauma, ego cleavage and early environmental failures. Finally, still anchored in the contributions to the difficult cases of Ferenczi and Winnicott, we about the place of the analyst and address the concepts of the analyst s tact, elasticity of the technique and regression to dependence in the analytical setting, in addition to highlighting the importance of holding in the clinic with patients who present the risk of suicide.