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Determinantes para empresas multinacionais de médio porte a adoção das IFRS FULL ou da IFRS SME e a definição de suas políticas contábeisMedina, Renata de Souza Ferreira 31 July 2015 (has links)
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Previous issue date: 2015-07-31 / The general objective of this study is to identify what factors lead medium-sized multinational companies to adopt IFRS Full or IFRS SME. In order to do so, the Institutional Theory was applied as research basis since it provides theoretical ground for the identification of the reason why companies make such a choice. This work also sought to identify which institutional changing mechanisms, whether coercive, mimetic and/or normative, are present when companies look for legitimacy in the process of adopting norms. The sample presented here comprises eight professionals responsible for decision making in accounting processes working for the referred companies, selected according to an availability criteria. This researched was carried out applying semi-structured interviews, which allow a deeper investigation of the issue. Collected material has been analyzed through Bardin's Technical Analysis of Content (2007). From the results, it was possible to identify that the companies have the IFRS Full as their first choice. It was also found that such decision is bound to the technical skill of the professional in charge, along with the growing perspective for the company within a short term. The professionals working in such companies do not analyze the available accounting choices in both cases, demonstrating that there is no relationship between the choice made and the evaluation of the model that best suits operations and results. Little prioritization/relevance by companies in adopting norms, as well as little interference by third parties and little interference by the mother company were found as inhibiting factors. As for the encouraging factor, the study found that the capacity of the professional in charge responds for the adoption of norms, which takes place as a result of normative and mimetic pressure when companies search for legitimacy. In addition, we submitted the results of this research to the Accounting Council (CRC SP) and the Big Four consulting firm, in order to have them validated and deepened, since those two have been often mentioned by the professionals. Such consulting raise aspects mostly approached by the professionals, i.e. the need for a more effective professional class representation and a support from auditing firms with the board of directors of the companies studied, in order to propel the processes of adopting norms and also to generate a sense of responsibility by the companies in such processes, besides holding the accounting professionals responsible. / O objetivo geral deste trabalho é identificar fatores que direcionam as empresas multinacionais de médio porte à adoção das IFRS Full ou da IFRS SME. Para isso, baseou-se, na Teoria Institucional, a qual fornece subsídios teóricos para identificar o porquê às empresas fazem essa escolha. Buscou identificar, ainda, sob qual mecanismo de mudança institucional as empresas buscam legitimação no processo de adoção das normas internacionais, sejam eles, coercitivo, mimético e/ou normativo. A amostra desta pesquisa foi composta por oito profissionais responsáveis pela tomada de decisão dos processos contábeis dessas empresas, os quais foram selecionados pelo critério de acessibilidade. Para realização desta pesquisa foram efetuadas entrevistas semiestruturadas, as quais permitem maior profundidade na investigação do problema. Os materiais coletados foram analisados utilizando a técnica de análise de conteúdo de Bardin (2007). Por meio dos resultados obtidos, foi possível identificar que as empresas, foco deste estudo, escolhem como first option, a adoção das IFRS Full. Pôde-se perceber que esta decisão está vinculada a capacitação técnica do profissional, paralelamente à perspectiva de crescimento dessas empresas a um período de curto a médio prazo. Verificou-se que os profissionais, que atuam nessas empresas, não efetuam análises das escolhas contábeis disponíveis nos dois modelos, demonstrando não haver relação entre escolha e avaliação do modelo que melhor se adeque as operações e aos resultados. Como fatores inibidores, identificou-se, a baixa priorização/importância à adoção pelas companhias, a baixa interferência de terceiros e a baixa interferência da matriz. Como fator indutor à adoção das normas internacionais, somente foi identificado, à capacitação profissional, a qual, por meio da pressão normativa e mimética, pôde ser percebida a busca pela legitimação. Ainda, buscando validar e aprofundar os resultados dessa pesquisa buscou-se junto ao órgão de classe, CRC SP, e junto as empresas de auditoria Big Four, à avalição dos resultados obtidos, uma vez que foram frequentemente citados pelos profissionais. Para esta avaliação foram apresentados os principais pontos levantados pelos profissionais, como, à necessidade de se ter um órgão de classe mais atuante e a necessidade de apoio das empresas de auditoria junto ao corpo diretivo dessas companhias, a fim de impulsionar o processo de adoção e também gerar responsabilização às empresas nesse processo, além da responsabilização dos profissionais.
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A LEI GERAL DA MICROEMPRESA E DA EMPRESA DE PEQUENO PORTE: uma avaliação do processo de implementação em Boa Vista-RR 2003-2008 / THE LAW OF THE MICRO AND SMALL COMPANIES: a evaluation of the implementation process in Boa Vista-RR 2003-2008Pereira, Meire Joisy Almeida 17 April 2009 (has links)
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Previous issue date: 2009-04-17 / The evaluation implementation process of the General Law of Micro enterprises and small
companies in Boa Vista city. The study falls within the evaluative research field, specifically
in the case of an evaluation process. It is analyzed how the state is manifested in the
current restructuring capitalist context, particularly in facing the issue of unemployment
and informality in labor relation. It discusses the entrepreneurship category as an
ideological foundation of the main strategies currently used by the capitalist state to
overcome the unemployment and informality in labor relations. Take as reference the
empirical implementation of the General Law of Micro enterprises and small companies in
Boa Vista city, considering the General Law as a legal instrument that has as one of its
purposes the issue of combating unemployment and informality in labor relations by
different attendment to micro enterprises and small companies and the institution of the
National Simple, single tribute that agglutinates eight spheres of federal, state and
municipal taxes. / Avaliação do processo de implementação da Lei Geral das Microempresas e das
Empresas de Pequeno Porte na cidade de Boa Vista. O estudo se inscreve no campo da
pesquisa avaliativa, tratando-se especificamente de uma avaliação de processo. Analisase
a forma como o Estado se manifesta no atual contexto de reestruturação capitalista,
particularmente no enfrentamento da questão do desemprego e da informalidade das
relações de trabalho. Discute-se a categoria empreendedorismo como fundamento
ideológico de uma das principais estratégias presentemente utilizadas pelo Estado
capitalista para a superação do desemprego e da informalidade nas relações de trabalho.
Toma-se como referência empírica o processo de implementação da Lei Geral da
Microempresa e da empresa de Pequeno Porte na cidade de Boa Vista; considerando a
Lei Geral como um instrumento legal que tem como um de seus objetivos combater a
questão do desemprego e da informalidade nas relações de trabalho mediante o
atendimento diferenciado às Micro e Empresas de Pequeno Porte e a instituição do
Simples Nacional, tributo único que aglutina oito impostos das esferas federal, estadual e
municipal.
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Método para definição de rede de rotas cicláveis em áreas urbanas de cidades de pequeno porte: um estudo de caso para a cidade de Bariri-SP / Method for the definition of cycling routes network in urban areas of small-sized cities: a case study for the city of Bariri-SPMarcelo Monari 11 May 2018 (has links)
A Lei nº 12.587, de 3 de janeiro de 2012, obriga a todos os municípios brasileiros com população superior a 20 mil habitantes a elaborarem um plano de mobilidade urbana integrado e compatível com seus respectivos planos diretores ou neles inseridos, priorizando os modos de transporte não motorizados. Apesar da exigência legal, muitos municípios brasileiros, principalmente os de pequeno porte, não dispõem de diretrizes para o desenvolvimento de sistemas cicloviários. O objetivo deste trabalho é elaborar um método para definição de rede de rotas cicláveis em áreas urbanas de cidades de pequeno porte, cuja ideia central é avaliar segmentos viários com relação a fatores que influenciam no uso da bicicleta como modo de transporte urbano, tais como declividade, disponibilidade de espaço e influência exercida pelos veículos motorizados. O método proposto é subdividido em cinco etapas: (1) caracterização da área de estudo; (2) análise dos polos geradores de tráfego por bicicletas; (3) avaliação da compatibilidade das vias com o transporte cicloviário; (4) identificação das rotas cicláveis; e (5) definição da rede. Os modelos escolhidos para a verificação do perfil topográfico e para a avaliação da qualidade de serviço das vias de tráfego para o transporte cicloviário são, respectivamente, o modelo da AASHTO (1999) e o modelo de Sorton e Walsh (1994). Foi realizado um estudo de caso na cidade de Bariri-SP. Os resultados mostram que as rotas cicláveis identificadas priorizam segmentos com infraestrutura cicloviária pré-existente, assim como locais que necessitam de facilidades para ciclistas, como ciclofaixas e ciclovias, e dispõem de espaço para sua inserção. Quanto aos espaços compartilhados, nota-se uma tendência de que as rotas cicláveis sejam compostas por segmentos com boas avaliações globais de nível de estresse. A rede de rotas cicláveis definida para a cidade de Bariri-SP é formada por 19 eixos viários distribuídos de maneira a atender toda a área delimitada para estudo. / The law 12.587 of January 3rd, 2012, enforces every Brazilian city over 20,000 inhabitants to elaborate an urban mobility plan integrated and compatible with their respective master plans, giving priority to non-motorized transportation modes. Despite legal enforcement, many Brazilian cities, mainly the small ones, are not given proper guidelines to develop cycling systems. This research\'s goal is to elaborate a method to define a cycling routes network in urban areas of small-sized cities, whose main point is to assess road segments according to factors that influence the bicycle use as an urban transportation mode, such as slope, space availability to stand cycling transportation as well as motorized vehicles influence on bicycle traffic. The proposed method splits into five steps: (1) study area characterization; (2) analysis of bicycle traffic generator poles; (3) evaluation of the streets compatibility with bicycle transportation; (4) cycling routes identification; (5) network definition. The chosen models for topographic verification and service quality ratings of the roads for cycling transportation are, respectively, the AASHTO\'s (1999) model and the Sorton and Walsh\'s (1994) model. A case study was carried out in the city of Bariri-SP. The results of the proposed method\'s application show that the identified cycling routes prioritize road segments with cycling infrastructure already existent, as well as places in need of cycling facilities, such as cycle lanes and cycle paths, that have available space to accommodate them. Concerning shared spaces, there\'s a trend that cycling routes are composed of segments with good global stress level evaluations. The cycling routes network defined in the city of Bariri-SP is made up by 19 road axes widespread to serve the whole area delimited for study.
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Um estudo sobre a probabilidade de default para bancos de médio e pequeno porte no BrasilMiranda, João de Moraes 27 August 2013 (has links)
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Previous issue date: 2013-08-27 / This dissertation aims to find a primary risk metric for banks that can be a specific component in future models of cost of capital. As a secondary objective, this paper discloses a modeling process that can be extended to other banking segments. The set of contributions of this work consists in the vision application, the object of study (banks small and medium sized businesses with low diversification of products or segments in the Brazilian financial system) and the accessibility of the structured modeling process / Esta dissertação tem por objetivo primário encontrar uma métrica de risco para bancos elegível a ser uma componente específica em futuros modelos de custo de capital. Como objetivo secundário, este trabalho descreve um processo de modelagem passível de ser estendido a outros segmentos bancários. O conjunto de contribuições deste trabalho consiste na visão de aplicação, no objeto de estudo (bancos de pequeno e médio porte com baixa diversificação de produtos ou segmentos no sistema financeiro brasileiro) e na acessibilidade do processo de modelagem estruturado
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Porte da auditoria e manipulação da informação contábil: uma revisão sistemática da literaturaSwaelen, Carlos Albert Amadeo January 2008 (has links)
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Previous issue date: 2008 / Este estudo examina a relação entre o porte da empresa de auditoria e a manipulação da informação contábil. Consistente com a literatura, o porte de auditoria tem sido utilizado como proxy de qualidade do serviço, e classificado como auditoria Big 6 e não-Big 6, sendo quanto maior o porte, maior a qualidade. A pesquisa abrangeu os estudos que utilizam acumulações discricionárias na estimação da manipulação da informação contábil. Por meio de uma revisão sistemática da literária, foram selecionadas 14 pesquisas empíricas, abrangendo Estados Unidos, Europa e Ásia. Com base na análise dos seus aspectos substantivos e metodológicos, a conclusão é que a magnitude da manipulação da informação contábil não é uniforme nos países estudados sugerindo que os ambientes cultural, institucional e legal podem influenciar a capacidade da auditoria em mitigar a ação discricionária dos gestores. / This study examines the relation between the audit firm size and the manipulation of accounting information. Consistent with the literature, firm size has been used as a proxy for quality of service, and classified as Big 6 and non-Big 6, and the larger the size, the better the quality. The survey covered the studies that use discretionary accruals in the estimation of earnings management Through a systematic review of literature, 14 empirical researches were selected, covering the United States, Europe and Asia. Based on the analysis of their substantive and methodological issues, the conclusion is that the magnitude of the accounting manipulation of information is not uniform in the countries surveyed suggesting that the cultural, institutional and legal environments may influence the ability of the audit to mitigate managers’ discretion.
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Essai sur l'adoption et l'usage de la monnaie électronique / Essay on the adoption and usage of electronic moneyVasselin, Françoise 29 September 2017 (has links)
Cette thèse comporte trois chapitres. Le premier chapitre décrit les moyens de paiement permettant le transfert de monnaie électronique (e-monnaie), les déterminants de leur adoption et leur usage dans le monde. Les deux chapitres suivants sont des articles qui analysent la concurrence entre la monnaie fiduciaire et l’e-monnaie à partir du modèle de Lagos-Wright (2005). Dans le premier article, à la différence des espèces, la détention d’e-monnaie est garantie contre le risque de perte ou de vol, et les marchands doivent investir pour recevoir l’e-monnaie. Du fait des complémentarités stratégiques entre les acheteurs et les vendeurs, il existe une multiplicité d’équilibres où seule une monnaie, ou les deux circulent. Nous analysons le bien-être et quantifions le modèle pour expliquer l’échec de l’e-monnaie en Europe et son succès en Asie et aux Etats-Unis. Dans le second article, les espèces concurrencent la monnaie mobile (M-monnaie). Les agents peuvent créer des partenariats et chaque transaction est réglée avec un seul moyen de paiement. Les agents sans partenaire utilisent les espèces, les autres utilisent l’M-monnaie. Les acheteurs avec un partenaire détiennent toujours de l’M-monnaie, seule ou en complément des espèces, alors que les acheteurs sans partenaire utilisent soit l’une, soit l’autre, soit les deux, soit aucune monnaie. Cependant, l’M-monnaie ne remplace les espèces que si le nombre de vendeurs traditionnels est très faible et l’inflation pas trop élevée. Ainsi, le partenariat est un mécanisme de coordination qui explique le succès des applications de paiement mobile proposées par des enseignes à leurs clients fidèles aux Etats-Unis. / This thesis has three chapters. The first chapter describes the means of payment allowingthe transfer of electronic money (e-money), the determinants of their adoption and their usein the world. The following two chapters are articles that analyze the competition between fiat money and e-money from the Lagos-Wright model (2005). In the first article, unlike cash, the holding of e-money is guaranteed against the risk of loss or theft, and merchants must invest to receive e-money. Due to strategic complementarities between buyers andsellers, there is a multiplicity of equilibria where only one money, or both, circulate. We analyze welfare and quantify the model to explain the failure of e-money in Europe and its success in Asia and in the United States. In the second article, cash competes with mobilemoney (M-money). Agents can create partnerships and each transaction is settled with one means of payment only. Agents without a partner use cash, the others use M-money.Buyers with a partner always hold M-money, alone or in addition to cash, while buyers without a partner use either one, or the other, or both, or no money. However, M-money replaces cash only if the number of traditional sellers is very low and inflation not too high.So, partnership is a coordination mechanism that explains the success of mobile payment applications offered by brands to their loyal customers in the United States.
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Caractérisation des oligomères β-amyloïdes cérébraux et vasculaires impliqués dans la maladie d’Alzheimer / Caracterization of cerebral and vascular amyloid- β oligomer involved in Alzheimer’s diseaseBoutonnet, Marie-Charlotte 16 December 2013 (has links)
Depuis quelques années, les oligomères du peptide Aβ sont identifiés comme étant responsables du déclenchement de la pathologie alors que les dépôts amyloïdes sont des conséquences aggravantes de la pathologie. Cependant, les formes oligomériques d’Aβ impliquées dans la pathologie ainsi que l’origine de ces peptides sont toujours débattues. Notre objectif principal était d’identifier des signatures Aβ oligomériques cérébrales et vasculaires et de déterminer si nous pouvions interférer avec ces signatures pour modifier le décours de la pathologie. Nous avons réalisé des analyses biochimiques qualitative des formes d’Aβ dans des échantillons de cerveau et de vaisseaux issus de patients atteints de la MA et de souris transgéniques modèle de la MA. Nous avons montré qu’une même forme Aβ oligomérique (17-18 kDa) est impliquée dans le développement de la pathologie cognitive chez l’homme et chez la souris APP/PS1. Une signature Aβ oligomérique vasculaire spécifique a été observée dans les vaisseaux périphériques et plus particulièrement la veine porte hépatique des souris APP/PS1. De plus, un traitement pharmacologique ciblant l’expression des protéines de transport de l’Aβ a permis de restaurer les profils Aβ oligomériques contrôles dans le cerveau des souris APP/PS1 tout en « chargeant » la veine porte des mêmes souris en Aβ oligomérique. Ces résultats montrent que les signatures Aβ vasculaires et cérébrales sont intimement liées. De plus, nos travaux mettent l’accent sur une possible intervention thérapeutique agissant sur les formes Aβ cérébrales et vasculaires. / Alzheimer's disease (AD) is a complex disorder of the central nervous system that affects an increasing number of people worldwide due to the overall aging of the human population. Vascular factors and mechanisms have emerged as an area of key importance. Accumulating evidence indicates that pre-fibrillar aggregates, specifically the low-molecular weight oligomers of Aβ peptide, are responsible for the synaptic dysfunction and neuronal loss that occur in AD pathology. But, these oligomeric forms implicated in the pathology are currently under debate. Our primary goal was to identify cerebral and vascular oligomeric signatures. Secondly, we try to interfere with these signatures in order to modify the evolution of AD. We realize qualitative analyses of cerebral and vascular oligomers Aβ by western-blot. Vascular and cerebral tissues were extracted from AD patients and from a transgenicmouse model of AD. We demonstrate that the same oligomer Aβ (17-18 kDa) is implicated in the cognitive impairment for patients and APP/PS1 mouse. A specific vascular signature of oligomer Aβ was detected in peripheral vessels and particularly in portal vein from liver of APP/PS1 mouse. Moreover, pharmacological treatment targeting clearance of soluble Aβ restored the control signature of oligomer Aβ in the brain of APP/PS1 mouse. This configurational change was associated with an increase of oligomer Aβ in portal vein from liver. These results show that cerebral and vascular oligomeric signatures were closely linked. Finally, our work emphasizes potential therapeutic strategies for AD by targeting cerebrals and vasculars oligomers Aβ.
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Communication des organisations caritatives - Processus socio-cognitifs dans la production et la réception. Approches qualitative et expérimentale : processus socio-cognitifs dans la production et la réception : approches qualitative et expérimentale / The communication of charity organizations : socio-cognitive processes in the production and the reception : qualitative and experimental approachesBernard, Pascal 26 November 2015 (has links)
Régulièrement, les associations caritatives sollicitent financièrement des millions d’individus pour mener leurs actions sur le terrain. Représentant un enjeu majeur, ces campagnes de communication médiatique ont pour objectif d’appeler aux dons afin de collecter des fonds leur permettant de pérenniser leurs actions et de maintenir une indépendance à la fois financière et politique. Articulant une double méthodologie qualitative et expérimentale et l’aide d’un contexte théorique pluridisciplinaire mobilisant des ressources théoriques issues notamment des modèles psychosociaux de la réception, de la communication persuasive et de la communication engageante, la thèse vise le double objectif de mieux comprendre les processus de production et de réception de la communication d’appel aux dons des associations caritatives. Dans une logique de recherche action et devant l’importance des enjeux humains, nous proposons également des pistes pour contribuer à accroitre l’efficience des dispositifs de communication. / Charities regularly solicit millions of individuals financially to carry through their actions on the field. Representing a major stake, these media communication campaigns aim at calling for donations in order to raise funds which enable them to keep up their actions and maintain an independence both financially and politically. However, in literature so far, no research has been carried out about the socio-cognitive processes involved in this type of communication.Structuring a double qualitative and experimental methodology and the help of a theoretical multidisciplinary context calling up the theoretical resources mainly from the psychosocial models of the reception, the persuasive communication and the binding communication, this dissertation targets a double objective, namely a better understanding of the production and of the reception processes involved in the binding communication of charity fundraising campaigns
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Enceintes urbaines en moyenne Alsace (1200-1850) / Cities' walls of central Alsace (1200-1850)Vuillemin, Adrien 10 January 2015 (has links)
Cette étude porte sur les systèmes défensifs d'une quarantaine de villes petites et moyennes, édifiés en Alsace centrale entre les XIIIe et XVe siècles, jusqu'à leur déclassement ou démantèlement définitif au XIXe siècle. Les ressources sollicitées sont de natures diverses : prospections des vestiges conservés, sondages archéologiques, documentation iconographique (plans, gravures, photographies anciennes), archives médiévales et modernes. Parmi ces dernières, une grande enquête sur l’état de conservation des enceintes des petites villes, bourgs et villages d’Alsace, initiée par le directeur des fortifications d’Alsace en 1779, livre un tableau exhaustif des systèmes fortifiés avant leur abandon. Les questions abordées portent sur les matériaux de construction, les diverses composantes de la défense (portes, murs, fossés, remparts...), les données topographiques et la chronologie des aménagements. Les enseignements majeurs, dans un domaine où seules les enceintes des grandes villes ont jusqu'à présent attiré l'attention, sont la diversité des réponses apportées au besoin de défense mais également des chronologies et types de structures qui n'ont rien à envier à ces grandes villes. Tout au moins jusqu'au XVIe siècle ; car sauf exception, ces villes petites et moyennes n'ont en effet pas pu prendre le virage du bastionnement des fortifications. Elles ont en revanche assez bien entretenu les structures héritées du Moyen Âge pour encore pouvoir être considérées comme des points d’appui dans la défense de la région par l'administration royale peu avant la Révolution. / This study deals with the defensive systems of three dozen small and middle-sized towns of central Alsace, from their building between the 13th and 15th Centuries, to their definitive dismantling during the 19th Century. Various resources were exploited : examination of existing remains, archaeological surveys, visual sources (maps, prints, old photographs), Middle Age and Modern period archives. The latter source included a major condition report on Alsace’s small cities, towns and villages, initiated by the province’s head of fortifications in 1779, which offers a complete overview of fortification systems before they were abandoned.The study addresses the questions of the construction materials used, the variety of defensive elements (doors, walls, moats, ramparts, etc.), topographical data and a chronology of their construction.The major teachings, in a field so far focused on large cities’ walls, are the broad range of solutions to the protective needs and the diversity of their chronology and layout models that are just as interesting as those of larger cities. This is noted until the 16th Century, when, with few exceptions, these small and middle-sized towns were not able toupgrade their defense to the level of bulwarks. Well maintained though, they were still seen as a major defensive support for the region by the royal administration, soon before the French revolution.
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Molecular and physiological characterization of grapevine rootstock adaptation to drought / Caractérisation moléculaire et physiologique de l'adaptation à la sécheresse des porte-greffes de vignePeccoux, Anthony 19 December 2011 (has links)
Dans le contexte du changement climatique, les prédictions réalisées mettent en évidence une altération de la disponibilité en eau dans de nombreuses régions viticoles ; ce qui, conjointement à l’augmentation de la population mondiale et la diminution des terres agricoles, va accroître la compétition pour l’utilisation des ressources hydriques. Par conséquent, améliorer l'adaptation à la sécheresse de la vigne est un des enjeux majeurs des prochaines années. Pour cela, une adaptation des pratiques culturales peut être proposée, en particulier le choix pertinent du matériel végétal et notamment du porte-greffe.Dans ce travail, le rôle du porte-greffe vis-à-vis de la réponse de la vigne greffée à la contrainte hydrique a été étudié, en utilisant des approches écophysiologiques, moléculaires et de modélisation. Des expériences ont été réalisées en conditions contrôlées afin d’étudier l’effet du déficit hydrique à court et long terme sur les réponses de différents porte-greffes greffés avec le même scion.Le modèle écophysiologique a démontré que les porte-greffes affectent l'ouverture stomatique du greffon par des processus coordonnés incluant les caractéristiques racinaires, les signaux hydrauliques et les signaux chimiques lors d’un déficit hydrique à court terme. La conductance stomatique, le taux de transpiration et la conductance hydraulique des feuilles ont été plus élevés en conditions irriguées et de stress hydriques modérés chez le génotype résistant à la sécheresse (110 Richter) par rapport au génotype sensible à la sécheresse (Vitis riparia cv. Gloire de Montpellier). Nous avons identifié plusieurs paramètres génétiques impliqués dans le contrôle de la régulation stomatique. Des différences d’architecture racinaire et de conductivité hydraulique des racines ont été identifiées entre les porte-greffes.Le déficit hydrique à long terme a entrainé des réponses adaptatives différentes entre les porte-greffes. Le génotype tolérant la sécheresse a induit une modification du diamètre des vaisseaux du xylème de la partie apicale de la racine en réponse au déficit hydrique modéré tandis que le génotype sensible n'a pas présenté de différence par rapport au contrôle. L’analyse transcriptomique des racines a identifié des gènes spécifiques aux différents génotypes, qui sont régulés en fonction du niveau de déficit hydrique. La comparaison entre les niveaux de stress et les génotypes a identifié 24 gènes intervenant dans l’interaction « traitement × génotype ». Ces gènes sont majoritairement impliqués dans le métabolisme des lipides et de la paroi cellulaire. Des courbes de réponse au déficit hydrique spécifiques aux différents génotypes ont été observées. La protection contre les dommages liés aux stress oxydatifs induits par le stress hydrique semble être un mécanisme important chez le porte-greffe résistant à la sécheresse. Le génotype sensible semble répondre au déficit hydrique par une modification des propriétés de la paroi cellulaire de la racine. / Climate change raises concerns about temporal and spatial water availability in many grape growing countries. The rapidly increasing world population and the scarcity of suitable land for agricultural food production, together with a changing climate, will increase competition with grape-producing areas for the use of land and resources. Consequently, other practices that can potentially improve water management of vineyards and water acquisition by grapevines need to be considered. Aside from canopy systems and their management, the choice of plant material is a key issue. Therefore, in the present work, the role of different rootstocks, regarding their tolerance to drought, was investigated for their potential effects on i) water uptake, ii) water transport and iii) shoot water use, using a combination of ecophysiological, modelling and transcriptomic approaches. Experiments were conducted under controlled conditions to decipher short and long term responses to drought of different rootstocks grafted with the same scion. An ecophysiological model was used to investigate the roles of rootstock genotypes in the control of stomatal aperture. Long-term steady state water-deficit conditions were used to examine the responses of i) whole plant growth, root anatomy and hydraulic properties and ii) transcriptome remodelling in the roots.Our model showed that rootstock affect stomatal aperture of the grafted scion via coordinated processes between root traits, hydraulic signals and chemical signals. Stomatal conductance, transpiration rate and leaf-specific hydraulic conductance were higher and better maintained under well-watered and moderate water-deficit conditions in the drought-tolerant genotype (110 Richter) compared to the drought-sensitive one (Vitis riparia cv. Gloire de Montpellier). We identified several genotype-specific parameters which play important roles, like root-related parameters, in the control of stomatal regulation. Additionally, root system architecture and root hydraulic properties are important constitutive traits identified between rootstocks.Long-term water-deficit induced genotype adaptive responses in the roots were evaluated. The drought-tolerant genotype exhibited a substantial shift in root tips xylem conduit diameter under moderate water-deficit while the drought-sensitive genotype did not respond. Transcriptomic analysis identified genotype-specific transcripts that are regulated by water-deficit levels. The comparison between stress levels and genotypes identified 24 significant genes in “treatment×genotype” interactions, most of them were involved in lipid metabolism and cell wall processes. These genes displayed genotype-specific water-deficit response curves. Protection against drought-induced oxidative damage was found to be an important mechanisms induced by the drought-tolerant rootstock, while the drought-sensitive one responds to water-deficit by modification of cell wall properties.
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