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L'objet de cette recherche vise à interroger les répercussions psychologiques d’une confrontation à un risque de mort pour des sujets engagés dans un corps d’Armée. Il s’agit d’interroger la souffrance psychique de jeunes militaires qui côtoient la mort lorsque survient un événement à valeur traumatique lors d’une mission à l’étranger (Afghanistan). Cette réflexion métapsychologique, qui prend appui sur de nombreux travaux consacrés au traumatisme et à l’adolescence, se centre sur les réaménagements narcissiques et identitaires à l’issue du double processus d’adolescence : s’identifier, se différencier. Un traumatisme de guerre (blessure physique et/ou psychique) pourrait réactualiser d'anciens événements traumatiques du processus d'adolescence, de ce qui n'est pas advenu dans le processus d'adolescence. À partir de sept situations cliniques, nous avons suivi les mouvements, les balancements, les fléchissements, les tourbillons d’une réalité psychique qui s’exprime dans ses profondeurs atemporelles, anhistoriques, morceaux qu’il faut rassembler, étayer, pour saisir une globalité de l’être en souffrance. C’est tolérer la répétition d’un texte qui « s’écrie » d’abord à l’oral dans ses silences, là où se joue la rencontre avec la mort. Ce dernier, en attente d’une inscription, d’un « faire-trace » qui ne se confond pas avec la remémoration, mélange d'affects exprimés au présent d'un « instemps T » des événements traumatiques passés, des réminiscences, doit être entendu dans sa mouvance aussi infime soit-elle jusqu'au déploiement du symbolique en attente d'une mise au travail, d’un travail de deuil, d’un travail de renoncement et d’un travail de troc ou de penser pourquoi cela échoue. Ainsi, comment le sujet blessé peut-il survivre à une effraction traumatique ? Quels mécanismes peuvent se mettre en place pour parer à un effondrement psychique ? Quelles motivations conscientes et inconscientes peuvent pousser un sujet, à l'issue de l'adolescence, à s'engager dans un « corps » d’Armée ? Un engagement dans un « corps » d’Armée constitue-t-il une « voix » de réélaboration d'un vécu traumatique ancien ? Peut-il permettre un travail de deuil ainsi qu’un travail de troc des anciennes représentations vécues comme mortifères et persécutoires contre de nouvelles représentations sources de vie et une relance des processus psychiques lorsqu'ils ont été enrayés ? / The purpose of this research is to analyse the psychological impacts of a confrontation with a risk of fatalities to subjects engaged in an Army corps. This study wants to question the psychological suffering of young adults soldiers who encounter death when an event value traumatic mission abroad in Afghanistan. This metapsychological thinking focuses on the proposed redevelopment narcissistic and identity at the end of the process of adolescens bearing on the current work, contemporary and older on the twin processes of adolescence : to identify and differentiate. A war trauma (physical and/or psychical wound) can also refresh old traumatic events linked that wich doesn’t happen in adolescence. From seven clinical situations, we have followed the movements, balancing, slowdowns, whirlpool of a psychical reality expressed in timeless depths, a-historical, pieces of history we need to unite, to support, to comprehend the overall suffering subject. As well as, how the subject can survive a traumatic break ? What psychological mechanisms can be put in place to deal with a mental collapse ? What are the motivations for a conscious or unconscious commitment to the Army at the end of the adolescens ? Does commitment to the military give a « voice » to the re-development of a former traumatic experience ? How can one come to terms with the horrors experienced in a traumatic military career and exchange the mortiferous experiences for new sprigs to begin growth of new and positive experiences ?

L’obiettivo di questa tesi è analizzare il baratto online, come pratica emergente di resistenza per evidenziare la dimensione politica del consumo e dello scambio. Il lavoro si sviluppa all’interno di un frame teorico che fa riferimento all’approccio sociologico conflittuale di Gramsci e Simmel, arricchito dall’apporto della politologa Chantal Mouffe, attraverso il quale il conflitto viene inteso come dimensione ontologica della realtà sociale. A partire da questa prospettiva, la storia e la struttura dei campi del consumo e dello scambio sono analizzati, attraverso la letteratura sociologica, antropologica ed economica, mettendo in evidenza i modelli egemonici che ne definiscono i confini simbolici. La tesi chiarisce fino a che punto il baratto possa essere considerato una pratica contro-egemonica, ovvero una pratica che si insinua nelle maglie di una rete di significati determinati da forze egemoniche, costruendo significati alternativi. La base empirica di ricerca è costituita da materiale raccolto attraverso l’utilizzo di metodi propri della ricerca non-standard, svolgendo un’etnografia digitale in tre siti internet dedicati al baratto e 22 interviste biografiche con i loro utenti. La tesi elabora dunque una definizione del baratto contemporaneo declinato nelle sue varie forme e ricostruisce la fenomenologia del baratto online. In conclusione, la tesi propone di considerare il baratto come una tattica, nell’accezione di de Certeau, messa in pratica da attori sociali che avanzano istanze di partecipazione in processi decisionali democratici, volti a stabilire il valore degli oggetti, così come i valori sociali di riferimento. Attraverso questo lavoro, il baratto mostra dunque la sua natura profondamente sociale e politica. / The aim of this thesis is to analyse the online barter, as an emergent phenomenon of resistance, in order to reveal the political dimension of consumption and exchange. The work develops within a theoretical frame referring to the sociological conflicting approach of Gramsci and Simmel, enhanced by the contribution of the political scientist Chantal Mouffe. Through this approach conflict is conceived as an ontological dimension of social reality. In the light of this perspective, the history and the structure of the fields of consumption and exchange are analyzed, through the sociological, anthropological, and economics literature, to highlight the hegemonic models which define their symbolical borders. The thesis analyses until which extent barter can be considered a counter-hegemonic practice, that is, a practice sneaking in the meshes of a net of meanings defined by hegemonic forces, creating alternative meanings. The empirical material was collected through non-standard methods, conducting a digital ethnography in three websites dedicated to barter, and 22 biographic interviews with their users. The thesis elaborates a definition of contemporary barter, declined in its different forms, and it reconstructs the phenomenology of the online barter. In conclusion, the thesis argues that barter is a tactic, in de Certeau’s sense, adopted by social actors claiming more participation in democratic decision-making processes, intended to establish the value of objects, as well as the social values. Through this work, the deep political and social nature of barter is hence revealed.

The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.

The diploma thesis Economic and social interaction during Normalization era is is based on qualitative research. It deals with issues of system of return services and barter exchange in non - cash market in 1970's and 1980's in Czechoslovakia. The centrally planned economy was not able to produce enough consumer goods and meet the demand of the population. Employees, who worked in department stores, took easier approach to consumer goods than others. They excercised power over distribution and they traded some commodities for another services. As a research method applied is oral history. The primary sources used are narrative interview and secondary history literature.

Te lo cambio es una idea de negocio innovador dentro del mercado nacional (peruano), el cual consiste un aplicativo que brinde el servicio de juntar la oferta y la demanda de productos o servicios que se desean intercambiar, artículos que los usuarios consideren innecesarios o hayan tenido acumulado a lo largo de su vida y logren obtener otros que sí necesitan por medio del intercambio. Realizada la evaluación del mercado y sus preferencias, esta app busca ofrecer un servicio de calidad y seguridad además de ser el nexo de conexión entre las personas que lo usan, de esa manera el usuario tendrá la certeza con quién esté realizando la transacción y pueda estar más tranquilo, debido a que el aplicativo mostrará la información necesaria de dicho usuario. Se busca brindar contenido de valor para esta industria con información pertinente para el usuario. Cabe recalcar que mientras avance el tiempo y el desarrollo del proyecto, se irá entregando y ofreciendo distintas opciones de acuerdo a las necesidades que puedan ir surgiendo a lo largo del proyecto. Es así como esta propuesta de intercambio tendrá la posibilidad de variar o aumentar necesidades por nuestros clientes. Por otro lado, el modelo de negocio ha sido validado a través de diversos experimentos como entrevistas, encuestas, Concierge, entre otros más. Además, se ha desarrollado la planificación y presupuestación de aspectos de venta, operaciones, finanzas y recursos humanos necesarios para empezar la propuesta de negocio. Asimismo, con ello se puede corroborar que es un modelo de negocio rentable y con potencial en el mercado. / Telocambio is an innovative business idea within the national market (Peruvian), which consists of an application that provides the service of bringing together the supply and demand of products or services that they want to exchange, items that users consider unnecessary or have accumulated over their life and manage to obtain others that they do need through exchange. After evaluating the market and their preferences, this app seeks to offer quality and security services in addition to being the connection between the people who use it, in this way the user will have the certainty with whom they are making the transaction and can be more comfortable, because the app will show the necessary information of said user. It seeks to provide valuable content for this industry with relevant information for the user. It should be emphasized that as the time and development of the project progresses, different options will be delivered and offered according to the needs that may arise throughout the project. This is how this proposal of exchange tetra the possibility of varying or increasing needs for our customers. On the other hand, the business model has been validated through various experiments such as interviews, surveys, concierge, among others. In addition, we have developed the planning and budgeting of sales, operations, finance, and human resources needed to start the business proposal. This also confirms that it is a profitable business model with market potential. / Trabajo de investigación

There has been growing concern over how state and federal governments can support the increasing population of aging Americans and their need for long-term care. Current insurance funding models cover acute hospitalization and skilled care only, leaving unskilled care needs and homemaker services at the full expense of those in need. Time banking allows individuals to exchange or barter time for goods or services without monetary payment. There is insufficient evidence to determine if members believe time banks to be a viable alternative to support aging-in-place care needs. This phenomenological study explored time banking as a potential vehicle for nonskilled health care support to defray health care costs as one ages. Ostrom's co-production theory provided the theoretical foundation for the research questions, which examined the participants' lived experiences with the role time banks played in their decision to age in place. Face-to-face interviews were conducted with 10 Southern California time bank participants, age 50 years or older. Using a Moustakas-modified van Kaam method and a priori coding emergent themes were extracted. Study findings illustrated that time bank participation did support aspects of nonskilled health care needs and provided members with confident options for aging in place. Study findings also indicated a need for continued collaborations between professional and managerial staff in public agencies, including California's Health and Human Services Agency and time bank users in their communities. Reducing health care costs for taxpayers in any government-funded health insurance model benefits positive social change, and nonskilled health care provider time bank initiatives may be a sustainable alternative for those wishing to age in place.

This dissertation is an exploratory study of the ideas put forward by theorists of post-Development. This current of thought emerged as a radical critique of the Development discourse, proclaiming that no reformulation could change the essential character of it, that being the "Westernisation" of the world. As post-Development's definitions rely on their opposition to what Development represents, from a theoretical point of view as well as in the myriad of behaviours resulting from it, the starting point of the thesis is an analytical account of Development discourse through the various theories that have shaped it during the second half of the 20th century. Other theories that can be considered outside mainstream Development are also analysed as well as those conventionally classified as alternative Development. A whole chapter is then dedicated to thoroughly review the historical unfolding of the Development discourse. The following chapter deals with the ideas put forward by post-Development. It relies on a series of publications identified with this current of thought as well as with information provided by one of its most prominent authors, Dr. Wolfgang Sachs, in an interview conducted by the author of this thesis. It also uses an unpublished manuscript given to the author by Gustavo Esteva, also prominent in the constitution and dissemination of the ideas of post-Development. In an effort to identify whether post-Development has remained at the level of theoretical formulation or if it has informed practices on the ground, research about the activities and underlying beliefs of the Global Barter Network (in Uruguay and in Argentina) and the World Social Forum was undertaken. The field-study, which is presented in the 4th chapter of the thesis, aimed at researching these particular initiatives and draw conclusions with respect to the existence of coincidences with the ideas of post-Development. The dissertation concludes then with an analysis of post-Development's major contributions to the Development debate, of its relationship with already existing practices, of its distinctiveness from alternative Development. It analyses the originality of the post-Development discourse and makes proposals for further research. / Development Studies / D.Litt. et Phil.

L’objectif principal de cette thèse est l’analyse des configurations du lien social naissant au sein de systèmes alternatifs d’échange local, afin d’y retrouver la trace du « don maussien ». L’enquête porte sur un échange de biens, parallèle à l’échange marchand et localement accompli dans le contexte d’un monde globalisé, perspective qui inscrit la recherche dans le champ de l’anthropologie économique des mondes contemporains. Le phénomène de la mondialisation, associé au progrès des techniques de communication, permettant d’observer des procédés analogues, engendrés par des causes communes dans différentes parties du monde, le terrain, tel que défini ci-dessus, fut réalisé sur deux sites socio-culturellement différents puisque implantés en Colombie pour l’un, et en France, pour l’autre. Ces deux sites furent traités comme un seul terrain multi-local dont le croisement des données recueillies a enrichi l’analyse. Avant de passer à la partie descriptive des ethnographies réalisées, le travail évoque des théories et des expériences antérieures qui ont permis de reconnaître la différence entre les expérimentations monétaires et les systèmes d’échange multilatéral ou dispositifs comptables centralisés employant une unité de compte pour faciliter les échanges. La production et la consommation sont stimulées par un type de monnaie qui joue un rôle complémentaire à la devise officielle et permet des transactions multilatérales. Devant la diversité des systèmes alternatifs à l’échange marchand, un choix s’imposait pour déterminer ceux qui seraient l’objet de l’enquête de terrain. Les initiatives sélectionnées pour une observation directe furent les foires de multi-troc colombiennes et les systèmes d’échange local (SEL) français. Les deux monographies décrivent le déroulement des investigations en Colombie et en France, ainsi que les constats qui s’imposèrent à leur issue. Il apparaît qu’au-delà de la raison économique d’échanger biens et services sans se soumettre à l’usage de l’argent comme fin en soi, les adhérents à ces expériences de micro-économie y trouvent un milieu propice à cultiver de nouvelles relations sociales. Les raisons de participer sont multiples mais s’alignent souvent sur des valeurs communes telles que la confiance, l’entraide, le respect de l’autre, la tolérance ou la solidarité, autant de logiques qui font de ces groupements, des espaces de création de liens sociaux favorables à l’émergence du don moderne. Tel qu’il a été développé et actualisé par Jacques T. Godbout, Alain Caillé et les exposants du Mouvement Anti-Utilitariste dans les Sciences Sociales –M.A.U.S.S.- . /ABSTRACT The main objective of this thesis is the analysis of configurations of the social link emerging within alternate systems of local exchange, in order to find traces of the “maussian gift”. The investigation covers the exchange of property which is parallel to trade exchange and is locally accomplished in the context of a global world, a perspective which integrates our research within the field of economic anthropology of contemporary worlds. The phenomenon of the globalization, coupled with advances in communication technology, allows us to observe similar processes around the world, engendered by common causes. The fieldwork, as mentioned above, was realized on two socio - culturally different sites, one in Colombia, the other one in France. These two sites were treated as a single multi-local fieldwork, and their combined information enriched our analysis. Before proceeding to the descriptive part of the conducted ethnographic research, the document evokes theories and previous experiences which allowed us to recognize the difference between monetary experiments and multilateral trading systems or devices using a centralized accounting unit to facilitate the exchanges. The production and the consumption are stimulated by a type of exchange that is complementary to the official currency and allows multilateral transactions. Considering the variety of alternative systems in the exchange market, a choice was necessary to determine, who would be the object of the fieldwork. The initiatives selected for direct observation were the Colombian multi-barter fairs and the French systems of local exchange (SEL). Both monographs describe the progress of investigations in Colombia and in France, as well as the resulting reports. It seems that, apart from the economic reason for exchanging goods and services without being subject to the use of money, which is an end in itself, those who take part in such experiences of microeconomics find a convenient environment to cultivate new social relationships. The reasons for participating are numerous, but often aligned on common values such as trust, mutual aid, respect for the others, tolerance or solidarity, which all contribute to transform these gatherings into spaces mean to create social links favourable to the emergence of the modern gift. This theory was developed and updated by Jacques T. Godbout, Alain Caillé and the members of the Anti-Utilitarian Movement in Social Science -M.A.U.S.S.-.

This dissertation is an exploratory study of the ideas put forward by theorists of post-Development. This current of thought emerged as a radical critique of the Development discourse, proclaiming that no reformulation could change the essential character of it, that being the "Westernisation" of the world. As post-Development's definitions rely on their opposition to what Development represents, from a theoretical point of view as well as in the myriad of behaviours resulting from it, the starting point of the thesis is an analytical account of Development discourse through the various theories that have shaped it during the second half of the 20th century. Other theories that can be considered outside mainstream Development are also analysed as well as those conventionally classified as alternative Development. A whole chapter is then dedicated to thoroughly review the historical unfolding of the Development discourse. The following chapter deals with the ideas put forward by post-Development. It relies on a series of publications identified with this current of thought as well as with information provided by one of its most prominent authors, Dr. Wolfgang Sachs, in an interview conducted by the author of this thesis. It also uses an unpublished manuscript given to the author by Gustavo Esteva, also prominent in the constitution and dissemination of the ideas of post-Development. In an effort to identify whether post-Development has remained at the level of theoretical formulation or if it has informed practices on the ground, research about the activities and underlying beliefs of the Global Barter Network (in Uruguay and in Argentina) and the World Social Forum was undertaken. The field-study, which is presented in the 4th chapter of the thesis, aimed at researching these particular initiatives and draw conclusions with respect to the existence of coincidences with the ideas of post-Development. The dissertation concludes then with an analysis of post-Development's major contributions to the Development debate, of its relationship with already existing practices, of its distinctiveness from alternative Development. It analyses the originality of the post-Development discourse and makes proposals for further research. / Development Studies / D.Litt. et Phil.