One of the greatest challenges facing the clothing industry worldwide, including South Africa is to provide well fitting garments to a broadly defined target population (Ashdown, Loker & Rucker 2007:1; Schofield, Ashdown, Hethorn, LaBat & Salusso 2006:147). Yu (2004:32) further states that from the consumers’ perspective, physical and psychological comfort as well as appearance play an important role in determining a well fitting garment and these are most likely to be shaped by the individual’s personal values. According to Kaiser (1998:290), personal values refer to standards or principles that guide an individual’s actions and thoughts that help to define what is important by guiding one’s choices or preferences of how the garment should fit. Hence garment fit and the subsequent appearance serves as a personal expression, communicating some personal values to others (Kaiser 1998:290) that can be achieved through the fitting of the garment. When female consumers encounter garment fit problems either through body shapes, garment sizing or garment size label communication, an emotional experience may result due to the failure to attain the personal values they are aiming to uphold or achieve. Cognitive appraisal theory of emotions is one of the theories among others that attempts to understand why people experience emotions. Lazarus (2001:55) defines cognitive appraisal theory of emotions as a quick evaluation of a situation with respect to one’s wellbeing. The answers to these evaluations directly cause the emotions experienced by a person. Since clothing can be used to express personal values to others (Kaiser 1998:146), the social standards appraisal dimension which can be one of the evaluative questions in the theory of cognitive appraisal concerning a situation, was the relevant evaluative component which this study focused on. This appraisal dimension evaluates whether the situation, in this case the negative experience of an ill-fitting garment affects what the consumer aspires to achieve socially through garment fit. Numerous studies such as Horwaton and Lee (2010); Pisut and Connell (2007) and Alexander, Connell & Presley (2005) on the garment fit problems from a consumer’s perspective have mostly been conducted in developed countries with limited research focusing on the consumers and their emotional experiences with garment fit. Understanding the factors that contribution to the garment fit problem currently being faced by female consumers in South Africa is an essential step in creating awareness of how this problem affects female consumers emotionally and the influence it has on their purchasing decisions. The purpose of this study is, therefore, to determine the female consumers’ personal values attributed to garment fit and to identify the emotions resulting from the perceptions of garment fit. This study predominantly employed an exploratory qualitative research approach. Data were collected from a purposive and convenient sample of 62 females from the UNISA – Florida Campus and King David High School in Victory Park in Johannesburg, South Africa through a self-administered questionnaire. Data on the demographic profile that included the ethnicity and age of the participants as well as data on the psychographic profile of the participants concerning frequently patronized clothing retailers, garment fit preferences and self-reported body shapes were collected through closed-ended questions. These data were analysed using the quantitative method of descriptive analysis. In addition to the psychographic profile of the most frequently patronized clothing retailer and garment fit preferences, participants were further requested to provide reasons as to why they mostly patronized the clothing retailer they ranked number 1, and to provide a reason for their preferred garment fit option. Content analysis, a qualitative method, was used to analyse the reasons provided by the participants for both these questions. Content analysis was also performed on additional information on body shape and garment sizing as well as data on garment size label communication. Furthermore, the means-end chain approach through the hard laddering exercises was used to explore and determine the female consumers’ personal values and emotions depicted through the perceptions of garment fit. Data from the hard laddering interviews on body shapes and garment sizing were carefully coded and categorized into attributes, consequences and personal values. Data were presented through the hierarchical value maps (HVMs) which were constructed through the software program Mecanalyst V 9.1. The analysis established that attributes such as quality of garments, various garment styles, availability of sizes, and fashionable styles directed female consumers’ most frequented clothing retailers. These attributes seemed to be aligned with their personal values they seek when shopping for garments. The findings also showed that most female consumers in this study preferred semi-fitting pants, a blouse and garments in general, a reasonable number of the participants preferred tight-fitting pants (31%), and some participants preferred loose-fitting pants, a blouse and garments in general. The specific personal values such as the comfortability of the garment, modesty, cover-up perceived body shape “flaws” and slimming effect which female consumers in this study desire to achieved through clothing also influenced their garment fit preference. With regard to the perceived self-reported body shapes of the participants, the study reflected that the majority of the participants were triangular body shaped. The study further found that female consumers in this study have expectations of how a garment ought to fit their body. Their expectations seem to be shaped by certain personal values such as “confidence”, “freedom” or “look good” which they aspire to achieve through clothing and garment fit. However, due to variations in body shapes, problems of garment sizing they encounter when purchasing ready-to wear garments and the incorrect information communicated on the size labels or the lack thereof, the majority of the female consumers failed to achieve their personal values. As a result mainly negative emotions such as “frustrated”, “sad”, “confused” and “depressed” were expressed by the participants. With regards to the effect of the perceived garment fit on the purchasing decision, the study found that fit of the garment is an important determinant of making a purchase. However, where female consumers in this study showed an interest of purchasing, while aware of some fit problems, the study found that exceptional conditions such as the possibility of altering the garments and design features such as colours that would conceal their perceived “figure flaws, made it easier for them to decide to purchase. The study further highlighted that some participants only purchased their ready-to-wear garment at certain shops where their needs were catered for and only when they had enough time to try-on the garment they intend to purchase instead of relying on the garment sizing and garment size label communication. Where participants indicated they would not purchase a garment with fitting problems, the study found that some female consumers in this study copied the designs of the garments in the clothing retailers and had someone reproduce it for them, whilst a few female consumers refused to purchase a garment whose size label was incorrectly communicated. Lastly the study also revealed that most female consumers thought that body shape, garment sizing and garment size label communication contribute to garment fit problems female consumers are currently facing in South Africa. It is, therefore, recommended that clothing manufacturers consider the various body shapes in their garment charts, know the needs of their target market and also use uniform sizing and size labelling systems that are easily understood by consumers that purchase ready-to-wear garments from retailers in South Africa. / Life & Consumer Sciences / M. Sc. (Consumer Science)

The aim of this thesis was to examine the conditions for democratic bildung-oriented education for students in the school science discourse. This is something that the Swedish curriculum is based on and thereby the education should develop students' capacity for social, political and cultural awareness. The theoretical framework used is grounded in critical didactics and feminist theories which assume that students should feel involved and get their voices heard. The Swedish national test in chemistry (2009-2012) and student answers (198n) from one of the items in the 2009 test have been analyzed using discourse analysis. The first study explored the norms and values present in the national tests in chemistry, in relation to people, society and nature. The second study focused on student’s evaluative language in their free-text answers to one of the items. Thereby attitudes in student answers were projected in relation to the norms and values found in the first study. Finally, the student answers were used once more in a third study, where students’ positioning in relation to the scientific discourse in the chemistry test (2009) was explored, as well as which feminist figurations these subject positions express. The results show that the national tests harbor an elitist image and anandrocentric bias.The normative message is that students should adopt an objective, rational, non-judgmental and non-emotional role. Topics connected to young people’s everyday life, that might interest students, are rare. Contrary to the normative messages mediated by the tests, students use evaluative and embodied language to a high extent in their answers. They choose to write about topics that are close to their everyday life and they show that they are emotionally engaged. Through feminist figurations theories used in the third study one can see how the student-subject positions offer resistance in different ways. This is shown in their criticism of science and technology, human society and nature. The students' responses have embraced an embodied chemistry that can be interpreted as teaching based on bildung and deliberative discussions.

近年來，由於經濟不景氣及市場上之不確定因素，使得投資不動產成為保險業資金投入的新興熱門標的。因投資不動產之行為涉及憲法所保障之財產權，如非有特殊事由不得加以限制。保險法第146條亦有規定不動產為保險業得投資之法定項目之一。惟於現行相關法規規範下，保險業投資發展空間受到限制。究監理機關於此所扮演之角色為何？監理目標為何？於現行法制下，相關法規是否妥適合理等問題，皆有待探求。又隨著不動產投資投入之資金日趨增加，保險業者受裁罰之案例亦較過去為多。究過去裁罰當中，主管機關之處分有無不妥適之處，以及保險業者於投資不動產之相關缺失中，是否有可改善之空間，為本文所欲探討之目標。 / In recent years, real estate has become an increasingly popular investment target for insurers’due to uncertainties in the market and the economic downturn. Legally, investing in real estate is a constitutional right to property and protected specifically by the Insurance Act, Article 146. It cannot be infringed upon unless for specific, legitimate reasons. However, current regulations put a fair amount of limitation on investment in real estate. The adequacy of these regulations, as well as the goals and roles of our supervision system, is to be discussed. In addition, there are a growing number of administrative sanctions as insurance companies put more and more funds in real estate. This article also attempts to investigate if these penalties were appropriate and if there’s room for improvement on the insurers’ part.

隨著電腦化的普及，各政府機關因業務處理產生大量電子文件，電子文件管理及鑑定已成為檔案管理重要工作內容。 　　本研究主要目的為探討英國、美國、澳洲、加拿大四國對於電子文件管理及鑑定政策實施情況之了解，並針對國內八所政府機關電子文件管理及鑑定情況做調查分析，希望透過歐美國家電子文件管理及鑑定研究的經驗及現行作法，比對目前國內作法，希望提供國內電子文件管理及鑑定工作之參考。 本研究探討歐美四國電子文件現行鑑定作法，除了包含發展出新式的技術鑑定做法，同時也兼顧了傳統紙本式鑑定哲學。在國內部份發現受訪的政府單位對於電子文件管理及鑑定上除了較欠缺完善的電子文件管理流程外，對於電子文件保存系統及電子文件鑑定作法，仍在發展及成形之階段。 研究最後提出五點建議，期許國內電子文件管理及鑑定工作能更斟完善。

本研究之目的主要在探討國民中小學校長評鑑系統的建構及有關研究。所採用的研究方法包括：文獻分析、問卷調查與訪談法。在文獻分析方面：分別就校長評鑑系統建構的基本理念、可能的探究取向與模式、英美兩國與國內國中小校長評鑑系統的發展情形、校長評鑑系統的後設評鑑標準與可能存在的問題等加以探討。在實證研究方面：以自編調查工具，對各縣市教育行政人員、國中小校長、主任、教師、家長與教育學者，就規劃實施國中小校長評鑑系統的三階段歷程要素、後設評鑑標準與可能存在的問題等，進行問卷調查與訪談。綜合本研究的結論發現：國中小校長評鑑系統的建構有其重要性，落實校長評鑑可協助校長提升辦學效能。而校長評鑑系統建構的理論與實務已日趨完善，在規劃過程中可參考不同的探究取向與英美兩國的實務經驗，讓校長評鑑系統的規劃能更為完備。此外，「教育評鑑標準聯合委員會」所發展的「教育人員評鑑標準」，不僅可用來協助規劃設計國中小校長評鑑系統，亦可以之進行現有校長評鑑系統的後設評鑑，妥當的應用可確保校長評鑑系統符合正當性（prophey）、效益性（utility）、可行性 （feasibility）與正確性（accuracy）標準。完整的國中小校長評鑑系統可分成三個階段，各階段均有應遵循的原則。做好規劃設計階段的工作是成功的第一步；資料蒐集階段應能正確而完整的蒐集資訊並遵循評鑑倫理；評鑑結果與處理階段，亦應配合評鑑目的，務實的做好各項後續工作，並作必要的決定。而評鑑歷程中務必遵守正當程序與保密原則，妥善保管資料並規範查閱程序，以保障受評校長的權益。最後本研究依上述研究結論，分別針對教育行政機關、國中小校長及其他利害關係人，綜合提出規劃實施國中小校長評鑑系統的建議。 關鍵字：校長評鑑、評鑑系統、評鑑模式、後設評鑑、評鑑標準 / The aim of this study is mainly to investigate the construction of the principal evaluation system of elementary and junior high schools and its related issues. The research methods included document analysis, questionnaires and interviews. The analysis of documents covered the basic concepts of the construction of principal evaluation systems, possible research approaches and models, the development of school principal evaluation in Taiwan as well as in the United States and Britain, meta-evaluation standards, and potential problems. A field study was conducted to explore the factors of the three phases of the design and implementation of a principal evaluation system, the meta-evaluation standards, and potential problems. It has employed questionnaire surveys and interviews to gather information from local government education administrators, school principals, deans, teachers, parents, and education academics. It has been found that the construction of school principal evaluation systems is more important than ever, and it could help raising school effectiveness. The construction of principal evaluation systems has been maturing in both theory and practice. Consulting different theoretical approaches and the practice of the United States and Britain makes the planning of principal evaluation systems comprehensive. Furthermore, the Personnel Evaluation Standards, developed by the Joint Committee on Standards for Education Evaluation in the United States, not only can serve as criteria for designing systems for school principal evaluation, they can be used to meta-evaluate ongoing principal evaluation systems as well. Applied appropriately, they should ensure that the standards of propriety, utility, feasibility, and accuracy are maintained in the principal evaluation system. A comprehensive system for school principal evaluation consists of three phases and each has its own rules to follow. The first phase is to plan and design it deliberately. Information should be gathered accurately and completely in the phase while the evaluation ethics is abided by. The consequent works should be taken care of in line with the purpose of the evaluation in the third phase of the processing of evaluation results. Necessary decisions should be made accordingly. Due process and confidentiality should be observed when implementing the evaluation. There should be an appropriate set of rules governing procedures of access to evaluation reports and data to protect the rights of the principals evaluated. According to the conclusions above, this research has offered some propositions regarding the planning and implementation of school principal evaluation systems. These propositions are aimed at education administrations, school principals, and other stakeholders. Keywords: principal evaluation, principal appraisal, evaluation system, evaluation model, meta-evaluation, evaluation standard,

如何客觀有系統的估計公告土地現值一直是土地估價研究領域的熱 門話題，目前公告土地現值的查估，多數以區段地價作為宗地地價，受限 人為主觀與人力不足的缺點，查估的結果並不一定能有效反應各區段間地 價差異。由於以往房地產實證研究的領域中，特徵方程式一直是受到廣泛 運用的工具，然多數著重於各別宗地價格進行模型設計，較少以地價區段 範圍建立估價模型。本研究以三峽鎮住宅區民國89 至98 年區段地價進行 實證分析。變數的選取主要是配合「地價調查估計規則」所規範影響普通 住宅用地區域因素基準，並將全部變項納入複迴歸模型中，先測試綜合影 響程度，再將未符合預期及篩選合理顯著變項重新建立區段地價估價模 型。實證顯示接近公車站牌之程度、區段內道路規劃及開闢建程度、景觀 有無、保排水良否、地勢是否高低起伏、至國中小距離、至市場超市距離、 至三峽老街距離、停車是否便利、至墓地殯儀館火葬場距離及是否具發展 潛力等11 項變數達顯著水準，於20%內之Hit Rate 達91.18%，MAPE 亦僅 7.9%，均能符合預期表現。本文透過區段地價估價模型之建立，提供電腦 輔助區段地價估價可行方案，藉以增進公告土地現值評估客觀及科學化程 度。 / How to estimate the announced current land value objectively and systematically is always a hot issue in land valuation research field. And, since the announced current land value is the foundation for levying the land value increment tax and compensation when land expropriation, the risk of unfairness might happen if the announced current land value is not objective and systematical. Under the announced current land value system, most parcel land values are produced using the district land value. Although decades of valuation experience by assessors, the district land value would not necessarily reflect fundamental value effectively. Taking into consideration of the difference between the degree the zoning affect the land value and the heterogeneity characteristic of land, this paper construct district land value model on different zoning. The empirical study region is the residential zoning area in the Sanshia Township, for its landscape with new and old mixed buildings, featuring metropolitan development characteristic, and stable sales transaction volume. The empirical time period is from 2000 to 2009. The district land value estimated from sales, collected from the Shulin Land Office, is the dependent variable. The selection of the independent variables is in line with the region factors of common residential area regulated by “The Regulations on the Land Value Investigation and Estimation” after combining similar attributes for easing the bias possibility from co linearity. The empirical result shows the significant variables are the ratio of constructed road area to total area within the land value district, parking convenience, development potentiality and the distance from bus station, junior, elementary schools, market, service facilities, graveyard, etc. The model fit is good with adj-R2. This paper hopes to increase the automation degree of the announced current land value and make the announced current land value objectively and systematically by establishment of the district land value model.

I och med att det finns en möjlighet till otillåten gallring, och därmed risk för allmänhetens bristande insyn i svenska statliga myndigheters verksamhet, var syftet med denna uppsats att se i vilken utsträckning en handläggare har praktisk makt över bevarande och gallring hos svenska statliga myndigheter. Vidare var uppsatsens syfte att redovisa vilka faktorer i myndigheternas egen verksamhet som bidrog till utfallet av hur handläggare hanterade bevarande och gallring.   Som metod har intervjuer gjorts med arkivarier och handläggare på två olika svenska statliga myndigheter för att se om myndigheternas verksamheter påverkade hur handläggare valde att bevara eller gallra handlingar som de hanterade. I undersökningen deltog en mindre myndighet och en större myndighet med syftet att undersöka om olika verksamheter kunde påverka vem som hade den praktiska makten över bevarande och gallring hos myndigheterna.   Som teorimodell användes verksamhetsteorin och verksamhetssystemet för att systematisera och redovisa resultaten av undersökningarna. Ännu en teorimodell som lyftes fram i uppsatsen var Records Continuum Model som visade på informationens olika dimensioner och vikten av att fånga och organisera handlingar så att det finns en möjlighet att tillgängliggöra dem.   De två fallstudierna visade att det förekom att handlingar inte hanterades efter de regler och rutiner som tagits fram för den ena av myndigheterna. Resultatet visade också att hur verksamheten såg ut hos myndigheten starkt påverkade den praktiska makten som handläggare gavs för att ta ställning till bevarande och gallring av vissa handlingar. Resultatet visade att för en myndighet med många anställda och större informationsflöden har arkivarien svårt att nå ut med information och rutiner på ett bra sätt och handläggare hade mindre tid till att värdera informationen. / There is a suspicion of increased destruction of documents when the Administrative Officer manages the records appraisal in Swedish government authorities, which can lead to a problem regarding the transparency and public access to information. The aim of this thesis was to contribute with knowledge about in which extent an Administrative Officer has the power over practical records appraisal in Swedish government authorities and to find out if the practical power depended on activities within the agencies.   Interviews with Archivists and Administrative Officers at two different Swedish government authorities were conducted in order to see if the activities within the authorities affected how Administrative Officers handled the records appraisal. The study involved a small and a large authority to examine whether different activities could affect the practical power over records appraisal.   The activity theory was used to introduce, present and analyze the survey results. Records Continuum Model is another theory model that was highlighted in the thesis to show the importance of planning the records management even before a record is created.   The result of the case studies showed that there were records not handled according to the rules and policies for one of the studied authorities. It was revealed that Administrative Officers had some practical power over appraisal. The result also showed that the activities within the authorities strongly affected the practical power which Administrative Officers was given. It was shown that, in an authority with a large number of employees and greater flow of information, the Archivist did not reach out with information and routines to the employees. Administrative Officers also had less time to evaluate information when the number of e-mail was a problem.

The overall aim of this study is to explore how people who have experienced events in the past re-contextualize these same events in the present. We analyse the discourse of the public trial in 1985 against the members of the first three Argentine military juntas in the most recent dictatorship in Argentina (1976-1983). The study focuses on the discursive construction of civil responsibility. We examine the discourses of the witnesses that were called to testify at the trial by the defence attorneys of the accused Jorge Rafael Videla and Roberto Eduardo Viola, former de facto presidents of Argentina. The analysed testimonies concerned a specific event during the dictatorship, namely the meetings between the military junta and civil actors that were held in 1979 and 1980 with the declared purpose to create political dialogue between the military and selected parts of the civil society. Prior to the trial, these political dialogue meetings had not been considered to be particularly important in the history of the dictatorship, but the testimonies at the trial draw attention to the responsibility of civil actors in the crimes committed during the military dictatorship. In this study we investigate this theme in a novel way, focusing on the discursive tools used by civilians at the trial to explain their involvement in the dictatorship. We adopt the perspective of Critical Discourse Analysis (CDA) and Systemic Functional Linguistics (SFL). To establish relationships between social and linguistic aspects, we include the concepts of intertextuality, discursive strategies, appraisal and legitimation. The main research questions are: 1) How do people represent linguistically a historical event when they find themselves in a new historical context? 1a) What discursive representation of the latest Argentinean dictatorship are made by the participants (witnesses, judge, defence and prosecutor) in the trial against the military junta leaders in 1985?; 1b) What intertextual influences are present in the interactants’ discourses during the interrogations, and in what way do these discourses contribute to legitimise the historical past?; 1c) What language resources do the civilian witnesses use to represent the Armed Forces and the armed rebel groups)? and 2) In what way do the witnesses reconstruct their role in the political dialogue meetings, or more specifically, what linguistic resources do the witnesses use to represent themselves in relation to the responsibility of civilians in the military dictatorship? The results show that the witnesses, in general, interpreted the recent past of Argentina using discourses that on the one hand condemned the violence caused by the armed rebel groups and on the other hand justified the interference of the Armed Forces. These discourses were used in the construction of a positive identity of both the witnesses as individuals and the institutions to which they belonged. Furthermore, their discourses legitimized their own actions, when these supported the Armed Forces in their “war on subversion”. The overwhelming majority of the witnesses tried to evade the questions meant to clarify their responsibility on the events of the dictatorship. Most of the witnesses, during the interrogation tried to find discursive strategies and linguistic resources that could hide their support to the Armed Forces during the regime and they did not reveal clearly their position regarding the military illegal actions during the dictatorship. / Este trabajo tiene como objetivo general estudiar cómo sujetos que han vivido eventos en el pasado recontextualizan estos mismos eventos en el presente. Más específicamente queremos estudiar la construcción discursiva de la responsabilidad civil en la más reciente dictadura argentina, en el contexto del juicio a los excomandantes, realizado en 1985. Analizamos los discursos de los partidos políticos, los sindicatos y el sector empresarial (representado por la Cámara de Comercio Argentina). Estos actores fueron citados a declarar como testigos en el juicio a pedido de las defensas de los acusados Jorge Rafael Videla y Roberto Eduardo Viola. El tema principal en los interrogatorios fueron las reuniones de apertura del diálogo político, convocadas por el expresidente de facto Videla, a fines de 1979. Estas reuniones se proponían iniciar el proceso de redemocratización del país y revisar los hechos de la dictadura. En este trabajo, queremos contribuir a la comprensión de cómo se construyen eventos del pasado en el marco de una práctica discursiva particular; asimismo, queremos hacer un aporte en lo que se relaciona con la construcción discursiva de periodos traumáticos sobre los que no hay consenso. El enfoque adoptado se sustenta en el Análisis Crítico del Discurso (ACD) (Fairclough 1992b, 1997; van Dijk 1993, 1999; Wodak 1997) y en la Lingüística Sistémico-Funcional (LSF) (Halliday 1994), de donde surge la Teoría de la Evaluación (Martin 2001; White 2001; Martin y White 2005). Incluimos, además, la noción de representación de actores sociales (van Leeuwen 1996). Asimismo, con el objetivo de ampliar los alcances del análisis, incluimos la noción de intertextualidad (Kristeva [1966] 1986; Bakhtin 1981 y Fairclough 1992a, 1992b) y estrategias discursivas (Reisigl y Wodak 2001). Las preguntas que guían la investigación son: 1) ¿Cómo hacen actores que han participado en un acontecimiento histórico en el pasado la representación discursiva de esos mismos eventos en otro momento histórico?; 1a) ¿Cómo construyen discursivamente los actores involucrados en el juicio a los excomandantes la representación de la más reciente dictadura argentina?; 1b) ¿Qué influencias intertextuales predominan en los discursos de los interactuantes durante los interrogatorios y de qué modo legitiman esos discursos la última dictadura en Argentina?; 1c) ¿Mediante qué recursos lingüísticos realizan los testigos civiles la representación de los actores sociales protagonistas de esa historia (a saber, las Fuerzas Armadas y los grupos armados)?; 2)¿De qué modo llevan a cabo los testigos la reconstrucción discursiva del papel que desempeñaron en las reuniones de apertura del diálogo político o, más específicamente, mediante qué recursos lingüísticos se representan a sí mismos los testigos en relación con la responsabilidad civil en la dictadura, en el contexto del juicio? Los resultados muestran que el rol institucional de los participantes en el juicio enmarcó el modo de recontextualización de los sucesos del pasado y la representación de los actores sociales involucrados en ellos. De un modo general, los testigos hicieron la interpretación del pasado reciente de la Argentina utilizando discursos que condenaban la violencia practicada por los grupos armados, por un lado, y justificaban la interferencia de las Fuerzas Armadas, por otro. El uso de estos discursos contribuyó a la construcción de una identidad positiva de los interactuantes tanto a nivel individual como institucional, dependiendo de quién narraba los eventos. La evocación de discursos paralelos al juicio legitimaba al gobierno de facto y, al mismo tiempo, las acciones de los testigos, toda vez que estas estuviesen relacionadas con el apoyo dado a las Fuerzas Armadas en lo actuado durante la “guerra antisubversiva”. Una gran mayoría de los testigos intentó evadir las preguntas que querían elucidar cuestiones en torno a la responsabilidad que pudieran haber tenido bajo la dictadura. Concluimos que la mayor parte de los testigos se posicionó de manera poco clara en cuanto a su relación o postura acerca de la actuación militar ya que durante todo el interrogatorio intentaron encontrar recursos y estrategias discursivas que encubriesen el apoyo que habían dado a las Fuerzas Armadas durante la dictadura.

Depuis quelques décennies, l'intérêt pour l’étude de la fonction d’évaluation s’est diversifié pour approfondir les principes théoriques (Jenkinson, 1922; Schellenberg, 1956; Samuels, 1992; Cook, 1992b; Eastwood, 1992b; Duranti, 1994; Couture, 1999), les stratégies (Booms, 1972; Samuels, 1986; Cook, 1992b; Eastwood, 1992b; Couture, 1999) et les dispositifs de leur processus d’application (Ham, 1984; Boles & Young, 1991; Cook, 2001a, 2001b). Mais, toutes ces contributions n'ont pas encore étudié la nature des résultats de l'évaluation que sont les archives définitives. Du point de vue patrimonial, l’absence d’études sur la définition et la mesure des qualités des archives définitives ne permet pas de vérifier si ces archives constituent un patrimoine documentaire significatif. Sur le plan administratif, l’état actuel de la pratique de l'évaluation n'a pas encore investi dans l'examen méticuleux de la nature de ses résultats. Au plan économique, le manque de méthodes et d'outils pour la mesure des qualités des archives ne permet pas de juger si ces archives valent l’investissement matériel, technique, financier et humain que leur conservation implique. Du point de vue professionnel, l’absence de méthodes et d’instruments d’évaluation des qualités des archives ne permet pas aux professionnels d’appuyer leur décision en matière d’évaluation des archives. Afin de remédier à cette situation, notre recherche vise à définir et à mesurer les qualités des archives définitives issues de l’évaluation. Pour ce faire, nous privilégions une méthodologie quantitative de nature descriptive, appropriée lorsqu’il s’agit d’étudier un sujet peu abordé (Fortin, 2006) tel que l'opérationnalisation des qualités des archives définitives. La stratégie de la recherche a comporté deux phases. La phase conceptuelle a permis d’identifier et de définir quatre qualités soit l’« Unicité », la « Preuve crédible », l’« Exploitabilité » et la « Représentativité ». La phase empirique consistait à vérifier la mesurabilité, à titre d’exemple, des variables découlant de deux des quatre dimensions de qualité dans le contexte des archives définitives, soit la « Preuve crédible » et l’« Exploitabilité ». Le mode de collecte des données réside dans l’application d’une grille de mesure conçue spécialement aux fins de cette étude. La réalisation de la collecte de données qui s’est déroulée à Bibliothèque et Archives nationales du Québec a permis l’opérationnalisation de 10 indicateurs spécifiques sur 13 appartenant à deux dimensions de qualité : la « Preuve crédible » et l’« Exploitabilité » des archives définitives. Ainsi, trois indicateurs spécifiques sur l’ensemble de 13 sont restés sans mesures à cause d’une certaine faiblesse liée à leur mesure que nous avons pu identifier et vérifier lors des pré-tests de la recherche. Ces trois indicateurs spécifiques sont le « Créateur » dans le cadre de la dimension de la « Preuve crédible », ainsi que la « Compréhensibilité » et la « Repérabilité » dans le cadre de la dimension de l’« Exploitabilité ». Les mesures obtenues pour les 10 indicateurs ont mené à l’identification des avantages et des points à améliorer concernant différentes variables liées au créateur, au service de conservation ou encore à l’état et à la nature du support. Cibler l’amélioration d’un produit ou d’un service représente, comme démontré dans la revue de la littérature, le but ultime d’une étude sur les dimensions de qualité. Trois types de contributions découlent de cette recherche. Au plan théorique, cette recherche offre un cadre conceptuel qui permet de définir le concept de qualité des archives définitives dans une perspective d’évaluation archivistique. Au plan méthodologique, elle propose une méthode de mesure des qualités applicables aux archives définitives ainsi que les instruments et le guide qui expliquent sa réalisation. Au plan professionnel, d'une part, elle permet d’évaluer les résultats de l’exercice de l’évaluation archivistique; d'autre part, elle offre aux professionnels non seulement une grille de mesure des qualités des archives définitives déjà testée, mais aussi le guide de son application. / Some decades ago, interest in studying the archival appraisal function was diversified to deepen theoretical principles (Jenkinson, 1922; Schellenberg, 1956; Samuels, 1992; Cook, 1992b; Eastwood, 1992b; Duranti, 1994; Couture, 1999), strategies (Booms, 1972; Samuels, 1986; Cook, 1992b; Eastwood, 1992b; Couture, 1999) and their implementation process - techniques, instruments and criteria - (Ham, 1984; Boles & Young, 1991; Cook, 2001a, 2001b). However, all these contributions have not yet studied the nature of appraisal results that compose historical archives. The following four elements explain the nature of this problem. First, from the perspective of documentary heritage, the lack of studies on the definition and measurement of the quality of historical archives prevents verification as whether archive materials are significant. Second, at the administrative level, the current practice of appraisal does not yet invest in a meticulous examination of the nature of its results. Third, in economic terms, the lack of methods and tools used to measure the quality of archives, affects whether these records are judged to be worth the material, technical, financial and human investment that their preservation requires. Finally, from a professional standpoint, the absence of methods and instruments to assess the quality of archives prevents professionals from supporting their decisions on archival appraisal. To remedy this situation, our research seeks to define and measure the quality of archives resulting from their appraisal. For the implementation of the research, we use a quantitative descriptive methodology, and apply it to an unexplored topic (Fortin, 2006) as the operationalization of archival quality. Two phases constitute the strategy of research. A conceptual phase, in which four quality dimensions of historical archives have been identified and defined. Then an empirical phase aimed to verify the measurability of variables derived from two quality dimensions in the context of historical archives. The data collection was based on the application of a historical archives measurement grid. The completion of data collection which took place at the Bibliothèque Archives nationales du Québec and their processing has enabled the operationalization of 10 specific indicators out of 13 belonging to two dimensions of quality: "Credible evidence" and "Exploitability" of archives. This means that three specific indicators out of 13 were without measures because of some weakness related to their measurement that we have identified and verified during pre-testing research. These three specific indicators are the "Creator" in the context of the size of the "Credible evidence" and "Comprehensibility" and "Findability" in the dimension of "Exploitability". The measurements were conducted to identify weaknesses and improve several variables related to the creator, the conservation office or the state and the nature of the support. Targeting the improvement of a product or service is, as demonstrated in the literature review, the ultimate goal of a study on the dimensions of quality. Our research promises three significant benefits. In theory, it develops a conceptual framework that offers the definition of the dimensions of the concept of historical archival quality derived from the appraisal process. At the methodological level, it offers a method for measuring the quality of historical archives already tested in the context of a government agency. At the professional level, firstly, it allows the assessment of the results of the exercise of archival appraisal; furthermore, it provides professionals with not only a measurement grid for measuring historical archival qualities already tested, but also the guide that facilitates its application.

The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.