Comment des travailleurs marocains ont-ils été utilisés pour fermer les mines de charbon du Nord-Pas-de-Calais ? C'est à cette question que répond cette thèse. Elle s'inscrit dans une histoire économique du secteur charbonnier, et dans une socio-histoire des politiques migratoires vues du point de vue non pas de l'Etat mais d'une entreprise, de ses dirigeants et des agents impliqués dans le recrutement, l'administration et le contrôle de ces travailleurs immigrés. Alors que les puits d'extraction du charbon ferment les uns après les autres dans le Nord-Pas-de-Calais, comprendre quel a été le rôle des travailleurs marocains nécessite de situer leurs trajectoires professionnelles dans une histoire de la lente disparition du groupe professionnel des mineurs. Le contexte colonial pèse aussi lourdement, interrogeant les relations entre institutions étatiques et entreprises de part et d'autre de la Méditerranée, ainsi que les modalités d'importation de schèmes racialistes et de pratiques d'encadrement et de contrôle des populations.Cette recherche s'inscrit ainsi à l'intersection d'une sociologie économique de l'entreprise et de la régulation par l'Etat d'un secteur économique, et d'une sociologie historique du travail des politiques migratoires, et de la classe ouvrière. Afin de comprendre la manière dont une grande entreprise a mené, dans la durée, une politique de recrutement de travailleurs immigrés, il est nécessaire de mener l'analyse conjointe des transformations du système productif et des conditions économiques de production de l'entreprise, de l'évolution de la politique de main-d’œuvre interne à l'entreprise, et des trajectoires individuelles au sein d'un groupe professionnel segmenté et hiérarchisé.Les sources mobilisées sont constituées des fonds d'archives des Houillères du Nord-Pas-de-Calais et des Charbonnages de France, des fonds relatifs à la politique charbonnière des gouvernements français, des écrits et débats au sein d'un petit groupe d'ingénieurs-économistes du corps des Mines ayant contribué au pilotage de la récession charbonnière, et de dossiers de carrière de travailleurs des mines. Deux types de quantification sont mis en œuvre : à partir de statistiques de gestion et de main-d’œuvre produites par l'entreprise, et à partir d'un échantillon de 400 dossiers de carrière de mineurs (200 Marocains et 200 non marocains).De la nationalisation du secteur minier à la fermeture du dernier puits du Nord-Pas-de-Calais en 1990, apparaissent les liens entre politiques économiques, évolution du capitalisme français et modalités concrète de la construction, de l'affaiblissement, et de la disparition d'une frange importante de la classe ouvrière. / How were Moroccan workers utilised to close coal mines in the Nord-Pas-de-Calais ? This thesis answers this question by studying the economic history of coal mining in France, and migration policies. Such a historical sociology of migrations sees migration policies from the point of view of a firm -- and not of a state --, and of the agents who contributed to the recruitment, management and control of these migrant workers. As coal pits were being closed one by one, understanding the role of Moroccan workers requires to analyse both their professional trajectories and the slow historical process of disappearing of coal miners. Colonial context also weights heavily, raising the issues of the relationships between state institutions and companies on each shore of the Mediterranean Sea, and of the modalities of importation of racialist ideals and of practices of population management and control.This research is defined at the crossing of an economic sociology of the firm and of state regulation of an economic sector, and a historical sociology of work, migration policies and the working class. In order to understand the way a big company implemented, on the long run, a recruitment policy of immigrant workers, one needs to analyse the transformations of productive systems, the evolutions of the firm's workforce policy, and the individual trajectories of a segmented and hierarchised professional group. Sources are constituted of archives of the Houillères de Nord-Pas-de-Calais and of Charbonnages de France, of archives of the governments coal policies, of writings and debates amongst a small group of engineers-economists (Corps des Mines) who contributed to the piloting of coal recession, and of carreer files of mine workers. Two types of quantification are implemented: from the firm's administrative and workforce policy, and from a sample of 400 career files (200 Moroccans, 200 non Moroccans). From the nationalisation of the whole mining sector to the closing of the last pit in the Nord-Pas-de-Calais, this history manifests the relationships between economic policies, the evolution of French capitalism, and the concrete modalities of the construction, weakening and disappearing of an important segment of the working class.

Leasing is and has been American companies largest external source of equipment financing and there are signs that the concept been used 2010 years before Christ. It is larger than bank loans, bonds, stocks, commercial mortgages and the fastest growing form of business investment. Imhoff, Lipe and Wright (1991) wrote that the popularity of leasing is due to management's ability to maintain leased asset and hence the finance obligation off-balance sheet. The forthcoming transition from IAS 17 to IFRS 16 implies a change of operational and financial leasing reporting for lease takers to provide a more transparent and comparable picture of the company's balance - and income statement. The constructive capitalization method is the theory of this paper which Imhoff, Lipe and Wright (1991,1997) developed and Fülbier Silva and Pferdehirt (2008) later modified. The method is used to capitalize the company's operational leases based on public information from annual reports. The study was conducted with a quantitative approach by collecting secondary data on the OMXS30 companies. The purpose of the paper was to highlight how large company’s operative in Sweden are affected by the new leasing rules in IFRS 16 and review the amount of debts that are de facto outside the balance sheet. This study shows that companies will report higher liabilities, assets, operating profit and net profit, and less own equity. The study also shows that the key ratios examined will change when the transition from IAS 17 to IFRS 16 occurs. The capitalization of operational leases led to a higher increase in total liabilities than total assets that could see a less higher increase. This led to a diversified effect on the key ratios examined. Key ratios linked to profitability and solidity that change the most in comparison with the remaining key ratios in this study were the D/A ratio and Solidity. The key ratio with the most overall diversified change where the debt / equity ratio. The financial ratios were changed for all the examined companies, however, the P/E rate staggered with the highest change, overall and for each company. This paper shows that retailers will be affected most, which H&M shows in this study with a doubling debt ratio. / Leasing har varit och är amerikanska företagens största externa källa till utrustningsfinansiering och det finns spår som tyder på att konceptet redan använts 2010 år före Kristus. Leasing är större än banklån, obligationer, aktier och är den snabbast växande formen av affärsinvesteringar. Imhoff, Lipe och Wright (1991) skrev att populariteten av leasing beror på ledningens förmåga att behålla den leasade tillgången och därmed den finansiella skulden utanför balansräkningen. Den kommande övergången från IAS 17 till IFRS 16 innebär en förändring av operationell och finansiell leasingredovisning för leasingtagare för att tillhandahålla en mer transparent och jämförbar bild över företagets balansräkning och resultaträkning. Teorin för denna uppsats är konstruktiv kapitaliseringsmetod som Imhoff, Lipe och Wright (1991,1997) tog fram och som senare Fülbier Silva och Pferdehirt (2008) modifierade. Modellerna används för att kunna kapitalisera företagens operativa leasingavtal utifrån offentlig information från årsredovisningen. Studien genomfördes med en kvantitativ ansats genom insamling av sekundärdata på OMXS30-företagen. Syftet med uppsatsen är att belysa hur stora företag som är verksamma i Sverige påverkas av de nya leasingreglerna i IFRS 16 och uppmärksamma hur mycket skulder som de facto ligger utanför balansräkningen. Denna studie framvisar att företagen kommer redovisa högre skulder, tillgångar, rörelseresultat och nettoresultat samt ett mindre eget kapital. Studien uppmärksammar även att de undersökta nyckeltalen kommer förändras vid övergången från IAS 17 till IFRS 16. Kapitaliseringen av operationella leasingavtal ledde till en högre ökning av summa skulder än summa tillgångar som erhöll en mindre ökning. Detta ledde till en diversifierad effekt på de undersökta nyckeltalen. Nyckeltalen kopplat till lönsamhet och soliditet, som förändras mest i jämförelse med de resterande undersökta nyckeltalen i denna studie, var D/A – talet och Soliditet samt nyckeltalet som hade högst diversifierad förändring var skuldsättningsgraden. De mer finansiellt inriktade nyckeltalen förändrades för samtliga undersökta företag dock presenterade P/E – talet den högsta förändringen, totalt sett och för respektive företag. Sammantaget för studien är att detaljhandelsföretag kommer påverkas mest vilket H&M demonstrerar i denna uppsats med en fördubblad skuldsättningsgrad.

Made available in DSpace on 2016-04-26T20:48:49Z (GMT). No. of bitstreams: 1 Nelson Calsavara Garcia Junior.pdf: 972843 bytes, checksum: 5843736e2e883eb49e723d697cffc90e (MD5) Previous issue date: 2007-10-18 / This dissertation analyzes the evolution of the debt ratio of the biggest companies of Brazil in the years from 1995 to 1998. The relevance of analyzing such a short period is justified for its peculiarities: accentuated fall of the inflation, maintenance of the valued fixed exchange rate, expressive increase of the tributary load and high interests rates, results of the implantation of a new economic plan, Plano Real, as well as, of the turbulences brought by the crises in Mexico in 1995, in Asia in 1997 and Russia in 1998. The analysis is made starting from picked data of the Balance Sheet of the biggest companies of Brazil, published by the Exame As Melhores e Maiores revue. The data are contained by economic sections and they show strong differences among them. The general tendency is of debt growth, with significant fall in 1996. The obtained results don't allow the establishment of clear relationships of this growth with the main macroeconomics variable. It is not also possible to obtain of there evidences that are indicated the increase of the debt elapsed of larger needs of working capital for increase of the production or of financial embrittlement of the companies / Esta dissertação analisa a evolução do grau de endividamento das maiores empresas do Brasil nos anos de 1995 a 1998. A relevância de analisar um período tão curto se justifica por suas peculiaridades: queda acentuada da inflação, manutenção do câmbio fixo valorizado, aumento expressivo da carga tributária e taxas de juros elevadas, resultados da implantação de um novo plano econômico, o Plano Real, bem como, das turbulências trazidas pelas crises no México em 1995, na Ásia em 1997 e na Rússia em 1998. A análise é feita a partir de dados colhidos dos Balanços Patrimoniais das maiores empresas do Brasil, publicados pela Revista Exame As Melhores e Maiores. Os dados estão agrupados por setores econômicos e mostram fortes diferenças entre eles. A tendência geral é de crescimento do endividamento, com queda significativa em 1996. Os resultados obtidos não permitem o estabelecimento de relações claras deste crescimento com as principais variáveis macroeconômicas. Também não é possível obter daí evidências que indiquem se o aumento do endividamento decorreu de necessidades maiores de capital de giro para aumento da produção ou de fragilização financeira das empresas