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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
251

L’équilibre des pouvoirs en période de crise économique : recherches sur l’expérience constitutionnelle grecque / The balance of powers in times of economic crises : research on the Greek constitutional experience

Kopsidi, Eugenia 14 April 2018 (has links)
Il est historiquement prouvé que crise économique rime avec désorganisation des institutions. L’effort d’un encadrement juridique de la crise nous amène donc à constater une transformation flagrante des règles de droit émises pendant cette période. Dans le cadre du processus législatif, cette transformation se produit par le déclenchement des mécanismes exceptionnels. Ainsi, la législation de la crise consiste principalement à l’édiction des normes législatives par le pouvoir exécutif sur la base de son pouvoir législatif exceptionnel. A cet égard, l’exigence de flexibilité issue de la crise semble justifier une nouvelle répartition des pouvoirs. A l’origine de cette nouvelle répartition se trouve une tentative de faire passer à tout prix des mesures qui apporteront des bénéfices économiques, sauf que ces mesures s’étendent dans le champ des droits et libertés en imposant des restrictions considérables à leur jouissance. Face à cet ébranlement institutionnel, le juge constitutionnel reste souvent passif, en se limitant à un contrôle restreint des actes adoptés selon des procédures exceptionnelles. Ainsi, les problèmes financiers prennent un caractère vivement politique qui conduit le juge national à s’autolimiter pour ne pas s’immiscer dans les questions qui semblent constituer des choix politiques. La Grèce constitue un exemple emblématique de ce phénomène. Les réformes effectuées au cours de ces dernières années par les gouvernements grecs successifs touchent les domaines les plus cruciaux de la vie socioéconomique du pays. La grande majorité de ces réformes et, incontestablement les plus importantes parmi eux, sont fondées sur une législation d’exception / It is historically proven that economic crisis rhymes with disorganization of institutions. The effort of a legal definition and delimitation of the crisis leads to a blatant transformation of the legal rules issued during this period. As a part of the legislative process, this transformation takes place by the implementation of exceptional mechanisms to deal with emergencies. Thus, the legislation of the crisis consists mainly of the enactment of legislative norms by the executive power on the basis of its exceptional legislative power. In this context, the requirement of flexibility resulting from the crisis seems to justify a new division of powers. This redistribution is based in an attempt to pass at all costs measures which will bring economic benefits, except that these measures extend into the field of rights and freedoms by imposing considerable restrictions on their enjoyment. Faced with this institutional disruption, the constitutional judge often remains passive, limiting itself to a limited control of the acts adopted by exceptional procedures. Thus, the financial problems acquire a highly political character which leads the national judge to restrict himself so as not to interfere with the questions that seem to constitute political choices. Greece is an emblematic example of this phenomenon. The reforms undertaken in recent years by successive Greek governments affect the most crucial areas of the country's socio-economic life. The vast majority of these reforms, and undoubtedly the most important among them, are based on an exceptional legislation
252

Événement, continuités, transformations : enquête documentaire sur la résistance à Kanehsatake de 1990

Sabourin, Olivier 22 December 2022 (has links)
Cette thèse porte sur la compréhension des résistances à Kanehsatake à partir du prisme de la crise politique de 1990. Le 11 juillet de cette année-là, la conjonction d’une fusillade dans la pinède de Kanehsatake et le blocage du pont Mercier inaugurent une crise politique, populairement reconnue par l’énoncé « crise d’Oka », qui durera 78 jours. Pour une énième fois dans l’histoire de la communauté, des Kanehsata’kehró : non (gens de Kanehsatake) ont résisté à la dépossession de leur territoire. Au courant des 18e et 19e siècles, à l’instar de la municipalité d’Oka lors de la crise, le Séminaire de Saint-Sulpice a mis en œuvre la dépossession de la communauté de Kanehsatake par la marchandisation des terres, contre quoi des Kanehsata’kehró : non se sont mobilisés en prenant parole et en confrontant l’institution religieuse et l’État colonial. En ce sens, derrière l’apparente nouveauté du point de vue des sociétés issues des colonies de peuplement, la résistance de 1990 n’est qu’une occurrence dans une longue série inaugurée depuis la prise de parole des chefs de la communauté à Montréal en 1781. Pour ceux et celles qui se sont mobilisée(e)s à Kanehsatake et à Kahnawake en 1990, l’expérience opère une transformation politique importante au niveau biographique, en renforçant les identités mobilisées pour résister. La méthode de l’enquête documentaire est utilisée pour réinscrire l’histoire de lutte au cœur de la résistance à Kanehsatake de 1990 dans une perspective historique qui se poursuit encore aujourd’hui dans les parcours des acteurs autochtones de la crise politique.
253

Les caractéristiques des jeunes et des parents associées à l'établissement de l'alliance thérapeutique au sein d'un programme d'intervention brève et intensive de crise

St-Laurent, Chrystelle January 2012 (has links)
Ce mémoire porte sur l'alliance thérapeutique perçue par les jeunes, les parents et les intervenants en début d'intervention dans le cadre d'un programme d'intervention brève et intensive de crise. L'alliance thérapeutique est considérée comme un facteur favorisant la réussite des interventions offertes aux jeunes et aux familles en difficultés ou en situation de crise. Toutefois, il existe, à ce jour, peu de connaissances sur les caractéristiques des jeunes et des familles associées à l'alliance thérapeutique.Ce mémoire tente de pallier cette lacune en identifiant les caractéristiques des jeunes et des familles associées à l'alliance thérapeutique. L'échantillon à l'étude est composé de 123 familles ayant bénéficié du programme d'intervention CAFE en 2010-2011 dans un des sept Centres de la santé et des services sociaux (CSSS) de la Montérégie. Les résultats indiquent que le fait que le jeune et l'intervenant soient tous deux de sexe féminin, le ratio de flexibilité au sein de la famille et le manque de supervision parentale prédisent l'alliance thérapeutique évaluée par le jeune alors que le ratio de cohésion perçu à la fois par le jeune et le parent, le fait de vivre de nombreux évènements de vie stressants, la détresse cognitive chez le parent et la fréquence des conflits conjugaux perçue par le jeune prédiraient l'alliance perçue par le parent. Du coté de la perception de l'alliance par l'intervenant, l'engagement parental, perçu à la fois par le jeune et le parent, les évènements de vie stressants vécus par le parent et une relation parent-enfant détériorée sont associés à l'alliance thérapeutique, mais n'apparaissent pas comme étant des prédicteurs significatifs de l'alliance perçue par l'intervenant.
254

Propagação e combate à crise de liquidez bancária: o caso da minicrise de liquidez de 2004 / Propagation and combat of banking liquidity crisis: the case of the small crisis of 2004

Ahmar, Carlos 20 October 2006 (has links)
A intervenção no Banco Santos, em novembro de 2004, propiciou o surgimento de uma crise de liquidez em um segmento bem delimitado do mercado bancário brasileiro. O presente estudo procurou caracterizar e dimensionar o fenômeno com base em dados contábeis e informações publicamente disponíveis de 84 instituições do mercado. Utilizou-se a análise gráfica associada à análise de correlação para avaliar o comportamento dos saldos das contas Depósitos antes e após a intervenção. Como resultado, os bancos foram segregados em 5 grupos. O grupo que agregou os maiores bancos do mercado passou a ser o grupo de controle para a análise. A delimitação do grupo dos bancos, presumivelmente, contagiados (grupo de estudo) possibilitou avaliar a evolução dos resgates de depósitos e o papel das carteiras de crédito e de títulos como provedoras de liquidez. A análise realçou a importância dos depósitos compulsórios sobre depósitos a prazo como reserva de liquidez. Determinou-se também o volume de créditos cedidos ao longo do período. Concluiu-se que houve uma mudança no perfil das carteiras de crédito dos bancos afetados, com um aumento do percentual aprovisionado para risco de crédito, aproximando-o dos valores do grupo de controle, que utiliza critérios mais conservadores. Procurou-se, por fim, cotejar os eventos observados e as características do sistema financeiro brasileiro com o arcabouço teórico e empírico existente, principalmente em relação a dois aspectos: fundamentos que justificam o exercício da supervisão bancária e teoria das cascatas de informações analisada no âmbito das corridas bancárias. / The intervention on a small bank (banco Santos), in November 2004, has provoked a liquidity crisis on a specific segment of the Brazilian banking market. The objective of this case study has been to assess and characterize the phenomenon, based on balance sheet data and public information about 84 financial institutions of the market. Through graphical analysis associated with statistical correlation analysis, the behavior of the deposit account, before and after the intervention, was determined. As a result banks have been classified on five different groups. The group with the biggest banks was designed as the control group and banks that have showed loss of deposits and could have been, potentially, affected by a liquidity crisis were denominated as study group. The definition of the, presumable, contaminated group of banks has permitted to assess the evolution of deposits? withdraws as well as the role of the credit and security portfolios as providers of liquidity. The analysis has shown the importance of the reserve requirements over time deposits as a liquidity reservoir. It has also been determined the volume of credit transferred along the period of analysis. The conclusion is that the credit loss provision has augmented, getting closer to the values of the control group that uses more conservative provision standards. This study has also evaluated the observed events and the characteristics of the Brazilian financial system, with theoretical and experimental background, mainly focusing two aspects: fundaments that justify the exercise of banking supervision and the theory of information cascades on basis of the bank runs.
255

Direito antitruste e crise-perspectivas para a realidade brasileira / Antitrust law and crisis: perspectives for Brazil

Romanielo, Enrico Spini 28 May 2013 (has links)
O problema que o presente estudo visa a esmiuçar é se a aplicação das normas de defesa da concorrência deve ou não ser flexibilizada em tempos de crises econômicas e financeiras. Mais especificamente, propõe-se a investigar se, durante crises, as autoridades concorrenciais devem ou não adotar uma abordagem mais leniente com relação aos princípios tradicionais e fundamentais do antitruste, (i) aprovando concentrações excessivas a partir de uma aplicação leniente da Failing Firm Defense, e/ou (ii) permitindo a coordenação de agentes econômicos mediante a formação de acordos colusivos sob os argumentos dos cartéis de crise. O Capítulo 1 apresenta uma breve descrição acerca da evolução do Direito Concorrencial nos Estados Unidos, União Europeia e Brasil, de forma a se verificar que a política antitruste é influenciada pelas condições econômicas vigentes em cada país. Ademais, tal discussão serve para contextualizar a análise conduzida ao longo do trabalho. Posteriormente, fez-se imprescindível entender o que são as crises econômicas e financeiras, buscando-se definições doutrinárias e mostrar que tais fenômenos ocorrem frequentemente no capitalismo. Finaliza-se tal capítulo com uma sucinta análise de duas das principais crises da história do capitalismo moderno, é saber, a Crise de 1929 e a recente crise do sub-prime. Já o Capítulo 3 trata efetivamente da relação entre o Direito Concorrencial e as crises econômicas e financeiras, tendo-se analisado a suspensão do antitruste nos Estados Unidos após a Crise de 1929, e investigado, por meio da análise de doutrina, legislação e jurisprudência estrangeiras, a necessidade ou não de se suavizar a aplicação das normas de defesa da concorrência em tempos de crise econômica, tanto no que diz respeito ao controle de estruturas, como ao controle de condutas. O Capítulo 4 destina-se a tratar da realidade brasileira, verificando, diante dos resultados encontrados ao longo do estudo, bem como das particularidades do ordenamento jurídico pátrio e da jurisprudência dos órgãos de defesa da concorrência, em que medida os resultados encontrados se aplicam no Brasil. Por fim, apresentam-se as conclusões. / The purpose of this dissertation is to assess whether antitrust enforcement should be mitigated in times of economic and financial crisis. Specifically, it is investigated if, during crisis, competition authorities should adopt a more lenient approach regarding the traditional and fundamental principles of Antitrust Law by (i) approving problematic mergers by softening the Failing Firm Defense criteria, and/or (ii) allowing competitors to coordinate their activities through collusive agreements under the arguments of crisis cartels. Chapter 1 provides a brief description about the development of Competition Law in the United States, European Union and Brazil. The purpose of such analysis is to verify that antitrust policy is influenced by the economic conditions in force in each country. Besides, the discussion is useful to contextualize further analysis carried out throughout the dissertation. After that, it was indispensable to understand what are economic and financial crisis and to show that such situations occur frequently in a capitalist economy. This chapter is concluded with a brief analysis of two of the main crisis in the history of modern capitalism: the Crash of 1929 and the recent subprime crisis. Chapter 3 address the relationship between Antitrust Law and economic and financial crisis. Firstly, the American experience of suspending Competition Law after the 1929 Crash was analyzed. Additionally, the dissertation reviewed theoretical arguments and foreign laws and case law in order to assess whether antitrust (merger control and fight against anticompetitive practices) should be mitigated in times of economic and financial crisis. Chapter 4 deals with the Brazilian reality, assessing if the results found throughout the dissertation are applicable, considering the peculiarities of the national legislation and the case law of the Brazilian antitrust authorities. At the end, the conclusions are presented.
256

Determinantes da estrutura de capital na crise financeira global / The determinants of capital structure in the global financial crisis

Espinola, Luis Fernando Perez 26 July 2013 (has links)
O estudo de estrutura de capital tem se desenvolvido amplamente ao longo do tempo nas finanças corporativas no mundo inteiro. Seguindo essa linha e grande interesse no estudo dos determinantes de estrutura de capital, propôs-se primeiramente analisar os determinantes da estrutura de capital de empresas americanas de capital aberto, seguidamente verificar se os determinantes da estrutura de capital durante a Crise Financeira Global se comportaram de uma maneira diferente antes da crise e, por último, como foram afetadas as emissões de dívidas e ações depois da Crise Financeira Global. Verificou-se que no período 1992-2010 as variáveis Lucratividade, Expectativas de Crescimento, Risco de Falência e Inovação apresentaram relação negativa com o endividamento a longo prazo. Por outro lado, as variáveis Tangibilidade e Tamanho mostraram relação positiva com o endividamento a longo prazo. Também se viu que a Crise Financeira Global teve efeito sobre estes determinantes de maneira que apenas as variáveis Tangibilidade, Tamanho, com relação positiva, e Lucratividade, com relação negativa, foram importantes para determinar o endividamento das empresas na Crise Financeira Global. O resultado mais relevante do trabalho foi a confirmação de mudanças no comportamento dos determinantes de estrutura de capital. Também foram analisadas as emissões de ações e dívidas antes e durante a Crise Financeira Global, sendo elas afetadas pelo choque econômico do momento. Os resultados demonstraram que as inferências são mais eficientes quando as empresas são analisadas por sua situação de caixa ou necessidade financeira. Foram levantadas evidências de que as premissas teóricas funcionam com restrições que devem ser levadas em consideração. / The study of capital structure has been extensively developed over time in the finance business worldwide. Following this line and great interest in the study of the determinants of capital structure was proposed to first analyze the determinants of capital structure of publicly traded U.S. companies, then verify that the determinants of capital structure during the Global Financial Crisis behaved differently before the crisis and finally how the debts and equities issues were affected after the Global Financial Crisis. It was found that in the period 1992-2010 the variables Profitability, Growth Expectations, Risk of Default and Innovation showed negative relationship with long term debt. On the other hand the Size and Tangibility variables showed positive relationship with long term debt. Also saw that the Global Financial Crisis had an effect on these determinants, so that only variables Tangibility, Size, with positive relationship and Profitability, with negative relationship, were important in determining the capital structure in the Global Financial Crisis. The most relevant result of this study was to confirm changes in the behavior of the determinants of capital structure. We also analyzed the shares and debts issues before and during the Global Financial Crisis, which were affected by the economic shock of the moment. The results showed that inferences are more efficient when companies are analyzed for their cash situation or financial constraint. Was raised evidence that the theoretical premises work with restrictions that should be taken into consideration.
257

La problématique de la gouvernance politique en Afrique : sociogenèse et enjeux de la crise de l'Etat-Nation en Côte d'ivoire / Problematic of political governance in Africa : sociogenesis and stakes of the crisis of the Nation-State in Ivory Coast

Traoré, Yaya 18 December 2014 (has links)
Cette thèse porte sur la crise ivoirienne dans ce qu’elle décline de pluralité étiologique, de complexité dimensionnelle mais également d’intérêt épistémologique et heuristique en raison des pistes analytiques qu’elle ouvre et permet. Elle enracine la crise dans le « sol des fondations » développementalistes et du diffusionnisme des modèles étatiques à l’épreuve de la donne endogène. L’Houphouëtisme, conception pragmatiste du pouvoir, structure en grande partie la trajectoire ivoirienne postcoloniale marquée par le double cycle de la stabilité et de l’implosion crisogène. La crise structurelle de l’État-nation ivoirien a un complexe étiologique pluriel (économique, social, foncier, migratoire, politique, biopolitique). La faillite du modèle agro-exportateur a servi de terreau fertile à la triple crise socio- économique, politique et militaire. La phénoménologie belligène puise, en réalité, dans des causes lointaines et structurelles. Manipulant l’autochtonie et la différence ethnique à des fins politiciennes, les entrepreneurs politiques ivoiriens semblent avoir choisi le pouvoir au détriment de la nation. L’ivoirité, en tant qu’idéologie d’exclusion, est, en réalité, un outil biopolitique au service de la préservation tant du pouvoir que de l’hégémonie politique. Elle symbolise autant la déhouphouëtisation que la rupture du consensus social. Autant l’ethnie n’est pas, selon nous, une momie autant l’ivoirité ne constitue point ici un disque dur étiologique. Plus profondes et structurelles, les causes de la crise ivoirienne s’enracinent tant dans la généalogie que dans la trajectoire de l’État-nation à la construction inachevée. Renversant le paradigme marxiste, nous donnons ici le primat au politique sur l’économique dans une réalité ivoirienne marquée par la double faiblesse du secteur privé et de la société civile, conférant à la sphère étatique et son immense manne une importance néopatrimoniale. La rébellion et le recours aux armes comme moyens concurrentiels dans la conquête du pouvoir et la partition consacrent la fracture de l’État-nation, aggravée par la crise post électorale de 2010/2011. La prégnance des enjeux politiques n’empêche point de recourir à l’interparadigmité ainsi qu’à la bénéfique connexion des sciences pour un éclairage politologique, et au-delà, une exploration de ce champ épistémique que constitue la Côte d’Ivoire « dans » et « avec » le Monde. / This thesis focuses on the Ivorian crisis in what it holds in terms of etiological dimensional complexity but also of epistemological and heuristic interest because of the analytical ideas it opens and allows. It roots the crisis in the "rockbottom" of developmentalist theories and the diffusionism of state models resistant to endogenous data. Houphouëtism, a pragmatist conception of power, structures most of the Ivorian postcolonial trajectory marked by the dual cycle of stability and crisogenic implosion. A structural crisis of the Ivorian nation-state with a manifold etiologic complex (economic, social, land use, migration, politics, biopolitics). The failure of an agricultural export model fed the threefold crisis: socio-economic, political and military. The phenomenology generating war goes back, in fact, to structural and remote causes. Manipulating indigenism (autochthonous) and ethnic differences for political ends, Ivorian political “entrepreneurs” seem to have opted for power at the expense of the nation. Ivoreanity, as an ideology of exclusion, is in reality a biopolitical tool at the service of retaining power as well as political dominance. It symbolizes the dehouphouëtization as well as the break up of social consensus. Neither is ethnicity, in our opinion, a mummy, nor is Ivoreanity here an etiological hard drive. Deeper and more structural, the causes of the Ivorian crisis are rooted as much in the genealogy as in the trajectory of the nation-state whose construction is still unfinished. Reversing the Marxist paradigm, here we give primacy to the political over the economic in an Ivorian reality marked by a double weakness of private sector and civil society, giving the state sphere and its immense manna a neo-patrimonial importance. Rebellion and the use of weapons as a means to compete in the conquest of power and partition emphasize the collapse of the nation-state, aggravated by post-election crisis of 2010/2011. The salience of political issues does not prevent resorting to interparadigmity and the beneficial connection of science to political science insights, and Beyond, an exploration of this epistemic field that is Côte d'Ivoire "in" and "with" the World.
258

Ataques especulativos e crises cambiais: uma análise da crise brasileira de 2002 / Speculative attacks and currency crisis: the 2002 Brazilian crisis analysis

Mira, Roberta 12 May 2006 (has links)
Made available in DSpace on 2016-04-26T20:48:44Z (GMT). No. of bitstreams: 1 Dissertacao Roberta Mira.pdf: 657394 bytes, checksum: 7f75f27aa6a10a16dc2d9e5a8c0198b8 (MD5) Previous issue date: 2006-05-12 / Since the middle of the 1990s economic research relative to speculative attacks has focused attention on developing a new generation model to predict ex ante the likelihood of a currency crisis on a specific country or region. This new family of currency crisis models was denominated Early Warning Systems, well known as EWS Models. This paper examines the 2002 Brazilian Crisis in order to answer two basic questions: a) The empirical literature analysis suggests that the extreme volatility in the Brazilian foreign exchange market on this period could be classified as currency crises? c) Which indicators, considered as one or as a group, could be related to this episode? With this purpose, this paper revisits the main topics on the theoretical literature of speculative attacks, currency crisis and EWS Models. More specifically it examines the Frankel and Rose (1996) precise definition on currency crisis duly adapted to a flexible exchange rate regimes. Also, it was elaborated a vector auto-regression model (VAR) trying to identify which indicators could be related to the extreme exchange market pressure in the 2002 domestic market / A partir de meados da década de 90, os estudos econômicos relacionados a ataques especulativos direcionaram seu foco de atenção ao desenvolvimento de modelos capazes de prever antecipadamente a possibilidade de ocorrência de crises cambiais. A esta gama de modelos estatísticos denominou-se Early Warning Systems, também conhecidos como Modelos EWS. O presente trabalho pretende examinar a crise cambial de 2002, buscando responder a duas questões principais: a) Com base na literatura empírica, é possível caracterizar a acentuada volatilidade verificada no mercado de câmbio doméstico no ano 2002 como "crise cambial"? b) Quais indicadores, analisados isoladamente ou em conjunto, podem ser relacionados com este episódio? Com este propósito revisitam-se aqui os principais pontos da literatura teórica sobre ataques especulativos, crises cambiais e modelos EWS. Especificamente, utiliza-se a definição de crise cambial elaborada por Frankel e Rose (1996), adaptando-a à realidade de um regime de câmbio flutuante. Além disso, elabora-se um modelo de auto-regressão vetorial (VAR) com o intuito de tentar identificar quais variáveis estiveram relacionadas com a ocorrência de pressões cambiais no mercado brasileiro no ano de 2002
259

A contabilidade a valor justo e a crise financeira mundial / Fair value accounting and the global financial crisis

Oliveira, Eric Barreto de 28 September 2009 (has links)
A contabilidade a valor justo tem sido discutida desde meados do século passado; porém, tomou força maior a partir de publicações recentes do FASB (Financial Accounting Standards Board) e do IASB (International Accounting Standards Board). Mais recentemente, em resposta à crise global de 2008, inicialmente chamada de crise do subprime, a SEC (Securities Exchange Comission), o FASB e o IASB rediscutiram exaustivamente este critério de mensuração, com o objetivo de detectar falhas que poderiam ter deflagrado ou agravado a crise, e também a fim de esclarecer como o valor justo deve ser estimado no caso de mercados ilíquidos ou ausência de um mercado ativo. Esta dissertação questiona se, na visão de especialistas em economia e mercado financeiro, a contabilidade a valor justo teve papel decisivo na deflagração ou agravamento da crise financeira mundial. A primeira parte deste trabalho se desenvolve primariamente com base nos pronunciamentos do IASB e do FASB sobre o valor justo na contabilidade, e tem por finalidade a revisão de alguns conceitos sobre mensuração e, principalmente, buscar o entendimento da teoria e da aplicabilidade da contabilidade baseada em valores de mercado. Na segunda parte, são estudadas diferentes teorias sobre a crise, culminando no assunto a contabilidade e a crise financeira mundial. A parte empírica do trabalho consiste na realização de entrevistas com grandes especialistas em economia e mercado financeiro. O estudo é concluído com base não só nas entrevistas, mas também nos estudos recentes da SEC, do IASB e do FASB, e na literatura sobre a crise, que evidenciam que, entre diversos fatores que podem ter levado o mundo a esta crise, a contabilidade a valor justo teve papel pouco relevante. Pelo contrário, ainda colaborou com um diagnóstico mais rápido. / The fair value accounting has been discussed since the middle of last century, however, it became stronger after recent publications of FASB (Financial Accounting Standards Board) and IASB (International Accounting Standards Board). More recently, in response to the global crisis of 2008, initially called as subprime crisis, SEC (Securities Exchange Commission), FASB and IASB have rediscussed a lot this measurement criterion, with the objective of detecting flaws that could have started off or worsened the crisis, and also explain how the fair value should be estimated in case of non-liquid markets or in the absence of an active market. This dissertation asks, from economy and financial market specialists point of view, if the fair value accounting had a decisive role in the explosion or in the aggravation of the global crisis. The first part of this job is developed primarily based on IASB and FASB pronouncements about fair value accounting, with the purpose of reviewing some concepts about measurement and, mainly, look for an understanding of the theory and applicability of an accounting based on market values. In the second part, different theories about crisis are studied, culminating in the subject fair value accounting and the global crisis. The empiric part of the job consists of interviews with great specialists in economy and financial market. The study is concluded based not only on the interviews, but also on the recent studies of SEC, IASB and FASB, and on the literature about crisis, that evidence that, among several factors that might have led the world to this crisis, the fair value accounting had a small relevant role. Instead, the fair value collaborated yet with a faster diagnosis.
260

Un voyage au cœur de l’homme dans l’entre-deux-guerres : "Voyage au bout de la nuit" de Louis-Ferdinand Céline et "Babylonische Wanderung" d’Alfred Döblin / A journey into the depths of mankind in the interwar years : Louis-Ferdinand Céline’s "Voyage au bout de la nuit" and Alfred Döblin’s "Babylonische Wanderung"

Malaval, Charline 30 September 2013 (has links)
Dans les années d’entre-deux-guerres, de nombreux intellectuels ont voyagé afin de circonscrire l’amplitude de la crise qui secouait le siècle au lendemain de la guerre. Céline et Döblin ont apporté une interrogation particulière et inédite de cette problématique. Les deux auteurs dans "Voyage au bout de la nuit" et "Babylonische Wanderung" ont utilisé le roman pour interroger ce qu’est être un homme, désormais. Une crise de la littérature s’est fait l’écho du désenchantement qu’a connu le monde, et les deux auteurs l’ont traduite par le biais de jeux romanesques, par le détournement de motifs relatifs au voyage, et de libertés prises avec les conventions esthétiques de la représentation du réel. En ouvrant les frontières du réel par l’emprunt de tonalité burlesque ou fantastique à une sphère surréelle, Céline et Döblin ont interrogé la nature imparfaite de l’homme. Ce travail s’efforce de mettre en exergue la singularité du regard des protagonistes sur le monde sondant un dépassement du réel dans leurs nombreux voyages, traduisant l’esprit d’expérimentation au centre de la pensée des années d’entre-deux-guerres au niveau politique, idéologique, médical et scientifique, et a défini leur style. Face au spectre large des monstruosités que révèle l’expérimentation du réel et de la sphère surréelle, Céline et Döblin ont proposé la posture cynique. Deux options cyniques, d’un écrivain à l’autre, celle du cynique antique et celle du cynique moderne, émergent de leurs voyages et de leurs expérimentations. Il ressort de ce travail la mise en évidence de l’incarnation littéraire de la crise du roman par l’analyse de l’expérimentation de cet au-delà du réel prégnant des fondements d’une crise de l’humanisme. / During the interwar years, many intellectuals have travelled to delimit the impact of the crisis that shook the century in the aftermath of the World War I. Celine and Döblin brought an unprecedented and particular questioning on this issue. In "Voyage au bout de la nuit" and "Babylonische Wanderung" both authors used the novel to question what it means to be a human being, from this moment. A Literature crisis has echoed the disenchantment known by the post-war world and both authors translated it through fictional games, through the diverting of travel-related patterns and through liberties taken with the aesthetic conventions of representations of reality. Opening the boundaries of reality by burlesque or fantastic tonalities borrowed from a surreal sphere, Celine and Döblin questioned the flawed nature of the human kind. This work aims at underlining the singularity of the characters’ look upon the world and how they explored a reality surpassing during their numerous travels. By doing so, they expressed the experimentation spirit that dominated the thought in the interwar years at different level (political, ideological, medical, scientific etc.), and this, contributed to define their literary style. Facing the wide range of monstrosities revealed both by the experimentation of reality and by the surreal sphere, Celine and Döblin offer a cynical position. Two cynical options, from one author to the other, stand out from their travels and experiences: the antic one and the modern one. This work highlights the literary embodiment of the novel crisis by analysing how is made the experience of going beyond reality, which pioneers significantly the foundations of the crisis of humanism values.

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