Ce travail de thèse porte sur l’étude de l’hyperbolicité complexe de compactifications de quotients de domaines symétriques bornés, et plus spécifiquement, de quotients de la boule. On souhaite ainsi comprendre la géométrie des courbes entières que ces compactifications contiennent, ainsi que le type de leurs sous-variétés. On prouve d'abord un critère métrique de positivité du fibré co-tangent d’une variété complexe, reposant notamment sur les travaux de J.-P. Demailly et de S. Boucksom. Ce critère peut s’appliquer à une large classe de variétés, dépassant le cadre précédent ; avec Y. Brunebarbe, on s'est ainsi intéressé aux variétés supportant une variation de structures de Hodge complexes. Dans le cas d’un quotient de la boule, ce critère permet de montrer qu’un revêtement ramifié d’une compactification toroïdale lisse, étale sur l’intérieur, et ramifiant à des ordres supérieurs à 7 sur le bord, ne contient que des variétés de type général en dehors de son bord. Dans ce cadre, ceci fournit une version effective d’un théorème de Y. Brunebarbe. On étudie par ailleurs d’autres situations que ces compactifications lisses : avec E.Rousseau et B. Taji, on donne des critères d'hyperbolicité complexe de ces compactifications lorsque les quotients sont singuliers. On présente aussi une version effective d’un théorème de J.-P. Demailly, concernant le caractère big des différentielles de jets sur la compactification donnée. Enfin, on montre que les méthodes métriques présentées précédemment s’étendent au cas de tous les domaines symétriques bornés ; elles fournissent alors des résultats effectifs d'hyperbolicité algébrique et transcendante pour d’autres domaines que la boule. / This work deals with the study of complex hyperbolicity of compactifications of quotients of bounded symmetric domains, and more specifically, of quotients of the ball. We are interested in the geometry of the entire curves such a compactification contains, as well as to the type of its subvarietes. We first prove a metric criterion for the positivity of the cotangent bundle of a complex manifold, based in particular on the work of J.-P. Demailly and of S. Boucksom. This criterion can be applied to a large class of manifolds, going beyond the previous frame; with Y. Brunebarbe, we apply in particular these methods to the case of manifolds supporting a complex variation of Hodge structures.In the case of a ball quotient, the criterion shows that on a ramified cover of a toroidal compactification, étale on the inside part, and ramifying at orders higher than 7 on the boundary, there is no subvariety which is not of general type, and not included in the boundary. In this setting, this gives an effective version of a theorem of Y. Brunebarbe. We also study other situations than these smooth compactifications : with E. Rousseau and B. Taji, we give metric criterions for the complex hyperbolicity of these compactifications, if the quotients are singular. In the case of the ball, we present also an effective version of a theorem of J.-P. Demailly, concerning the bigness of the Green-Griffiths jet differentials on the given compactification. Finally, we show that the previous metric methods can be applied to the case of all bounded symmetric domains ; they give effective hyperbolicity results, algebraic and transcendental, for other bounded symmetric domains than the ball.

<p>Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått. Problemen är bland annat hur en värdering till verkligt värde skall gå till samt hur de värdeskillnader som uppstår skall redovisas och eventuellt beskattas.</p><p>Syfte: Att identifiera de problem som uppstår vid en implementering av IAS 40 i koncern och juridisk person samt att urskilja förslag på lösningar av dessa problem.</p><p>Metod: Insamlandet av material till arbetet har skett dels genom kvalitativa metoder i form av intervjuer med sakkunniga på problemområdet och dels av kvantitativa metoder i form av två enkätundersökningar ställda till noterade fastighetsbolag i Sverige samt analytiker av dessa fastighetsbolag.</p><p>Slutsatser: En oenighet råder mellan fastighetsbolag, analytiker och sakkunniga kring hur förvaltningsfastigheter skall värderas och redovisas. Det råder dock en enighet om att orealiserade värdeförändringar inte skall beskattas. Det har även visat sig att fastighetsbolagen har en annan syn på fastighetens verkliga värde än vad som står angivet i IAS 40.</p> / <p>Background: Listed companies in Sweden shall, according to the European Union, implement the accounting standards IFRS/IAS, published by IASB in the consolidated financial statement from the first of January 2005. These standards focus on fair value and are in that way similar to the Anglo-Saxon tradition. Swedish accounting has, before the implementation, adopted the Continental accounting tradition which is characterized by caution and a strong relationship between tax and accounting. Nowadays, the recommendation IAS 40 shall be applied on investment properties, which means that the real estate companies has the opportunity to valuate their investment properties to fair value instead of the historical cost. This new recommendation has had a huge affect on the Swedish real estate companies’ accounting and a number of problems has appeared. One of these problems is how the valuation of investment properties to fair value shall be determined. Another problem is how the value differentials, that occurs, shall be accounted and how the tax problems that occurs shall be treated.</p><p>Purpose: To identify the problems that appears due to the implementation of the accounting standards IAS 40 on consolidated companies and parent-/subsidiary companies and to discern proposals to solutions of these problems.</p><p>Method: We have collected the material to this bachelor thesis through quality methods in the form of interviews with experts within the field and through quantity methods in the form of two questionnaires; one towards Swedish real estate companies, and one towards analysers of these real estate companies.</p><p>Conclusion: There is a dissonance between real estate companies, analysers and experts in their opinion about how investment properties shall be valued and accounted. The respondents have however the same opinion about the tax problem concerning unconverted value differentials. Our bachelor thesis also shows that the real estate companies’ view on fair value differs from the definition stated in IAS 40.</p>

The aim of this work is to find out why the structure of the market for sexual services changed in the years 1999 -- 2009 : why did the number of erotic clubs and the sex workers in clubs and on streets decrease and why did the number of sex workers in apartments increase? The change in nationality of composition of consumers and the development of internet are main factors of the changes. A high correlation proved to be between the number of sex workers and the number of tourists. Because of economic convergence tourists can buy less sexual services than in past whereas Czech can buy more. Other question is why earnings of sex workers are higher in comparison with wages of the women with the comparable education. The main factor is a social stigmatization.

Está dissertação apresenta uma análise dos mecanismos por trás do equilíbrio entre demanda e oferta por mão de obra qualificada no mercado de trabalho brasileiro. São estimados os impactos de choques exógenos ao mercado de trabalho como: (i) abertura comercial chinesa, (ii) política recente de valorização do salário mínimo e (iii) aumento da oferta de mão de obra qualificada sobre os diferenciais salariais dos trabalhadores de diferentes níveis educacionais - também conhecidos como prêmio da educação. Como estratégia metodológica, os dados dos Censos Demográficos de 2000 e 2010, foram agrupados para cada uma das 530 microrregiões brasileiras tornando possível a eliminação de possíveis vieses causados por fatores intrínsecos a cada uma das microrregiões. Além disso, também foram utilizados os dados de comércio internacional - entre Brasil/China e China/demais países - disponíveis na base da UN Comtrade. As importações e exportações foram agrupadas em setores e os respectivos choques distribuídos entre as microrregiões do país proporcionalmente à porcentagem da mão de obra de cada setor empregada no local. Os resultados encontrados mostram que, ao contrário do sendo comum, o boom comercial chinês não foi um dos principais determinantes da melhora recente da distribuição salarial no Brasil. Os modelos estimados apontaram para efeitos significativos do salário mínimo sobre o diferencial dos trabalhadores semiqualificados e do aumento da oferta de trabalhadores com ensino superior sobre os diferenciais salariais dos trabalhadores qualificados. / This thesis presents an analysis of the mechanisms behind the balance between supply and demand for skilled labor in the Brazilian labor market. Its estimated impacts of exogenous shocks to the labor market as: (i) Chinese trade boom, (ii) minimum wage valorization policy and (iii) the increase in skilled labor supply. As a methodological strategy, data from Demographic Census 2000 and 2010 were grouped for each of the 530 Brazilian micro-regions making it possible to eliminate biases caused by intrinsic factors of each of the micro-regions. Furthermore, the UN Comtrade international trade data were also used. Imports and exports were grouped into sectors and their shock distributed among the country\'s micro-regions in proportion to the percentage of the workforce employed in each sector in region. The results show that the China\'s trade boom is not a major determinant of the recent improvement of the wage distribution in Brazil. The estimated models pointed to significant effects of the minimum wage on the differential of semi-skilled workers and the increased supply of workers with higher education on the wage gap of skilled workers

Está dissertação apresenta uma análise dos mecanismos por trás do equilíbrio entre demanda e oferta por mão de obra qualificada no mercado de trabalho brasileiro. São estimados os impactos de choques exógenos ao mercado de trabalho como: (i) abertura comercial chinesa, (ii) política recente de valorização do salário mínimo e (iii) aumento da oferta de mão de obra qualificada sobre os diferenciais salariais dos trabalhadores de diferentes níveis educacionais - também conhecidos como prêmio da educação. Como estratégia metodológica, os dados dos Censos Demográficos de 2000 e 2010, foram agrupados para cada uma das 530 microrregiões brasileiras tornando possível a eliminação de possíveis vieses causados por fatores intrínsecos a cada uma das microrregiões. Além disso, também foram utilizados os dados de comércio internacional - entre Brasil/China e China/demais países - disponíveis na base da UN Comtrade. As importações e exportações foram agrupadas em setores e os respectivos choques distribuídos entre as microrregiões do país proporcionalmente à porcentagem da mão de obra de cada setor empregada no local. Os resultados encontrados mostram que, ao contrário do sendo comum, o boom comercial chinês não foi um dos principais determinantes da melhora recente da distribuição salarial no Brasil. Os modelos estimados apontaram para efeitos significativos do salário mínimo sobre o diferencial dos trabalhadores semiqualificados e do aumento da oferta de trabalhadores com ensino superior sobre os diferenciais salariais dos trabalhadores qualificados. / This thesis presents an analysis of the mechanisms behind the balance between supply and demand for skilled labor in the Brazilian labor market. Its estimated impacts of exogenous shocks to the labor market as: (i) Chinese trade boom, (ii) minimum wage valorization policy and (iii) the increase in skilled labor supply. As a methodological strategy, data from Demographic Census 2000 and 2010 were grouped for each of the 530 Brazilian micro-regions making it possible to eliminate biases caused by intrinsic factors of each of the micro-regions. Furthermore, the UN Comtrade international trade data were also used. Imports and exports were grouped into sectors and their shock distributed among the country\'s micro-regions in proportion to the percentage of the workforce employed in each sector in region. The results show that the China\'s trade boom is not a major determinant of the recent improvement of the wage distribution in Brazil. The estimated models pointed to significant effects of the minimum wage on the differential of semi-skilled workers and the increased supply of workers with higher education on the wage gap of skilled workers

Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått. Problemen är bland annat hur en värdering till verkligt värde skall gå till samt hur de värdeskillnader som uppstår skall redovisas och eventuellt beskattas. Syfte: Att identifiera de problem som uppstår vid en implementering av IAS 40 i koncern och juridisk person samt att urskilja förslag på lösningar av dessa problem. Metod: Insamlandet av material till arbetet har skett dels genom kvalitativa metoder i form av intervjuer med sakkunniga på problemområdet och dels av kvantitativa metoder i form av två enkätundersökningar ställda till noterade fastighetsbolag i Sverige samt analytiker av dessa fastighetsbolag. Slutsatser: En oenighet råder mellan fastighetsbolag, analytiker och sakkunniga kring hur förvaltningsfastigheter skall värderas och redovisas. Det råder dock en enighet om att orealiserade värdeförändringar inte skall beskattas. Det har även visat sig att fastighetsbolagen har en annan syn på fastighetens verkliga värde än vad som står angivet i IAS 40. / Background: Listed companies in Sweden shall, according to the European Union, implement the accounting standards IFRS/IAS, published by IASB in the consolidated financial statement from the first of January 2005. These standards focus on fair value and are in that way similar to the Anglo-Saxon tradition. Swedish accounting has, before the implementation, adopted the Continental accounting tradition which is characterized by caution and a strong relationship between tax and accounting. Nowadays, the recommendation IAS 40 shall be applied on investment properties, which means that the real estate companies has the opportunity to valuate their investment properties to fair value instead of the historical cost. This new recommendation has had a huge affect on the Swedish real estate companies’ accounting and a number of problems has appeared. One of these problems is how the valuation of investment properties to fair value shall be determined. Another problem is how the value differentials, that occurs, shall be accounted and how the tax problems that occurs shall be treated. Purpose: To identify the problems that appears due to the implementation of the accounting standards IAS 40 on consolidated companies and parent-/subsidiary companies and to discern proposals to solutions of these problems. Method: We have collected the material to this bachelor thesis through quality methods in the form of interviews with experts within the field and through quantity methods in the form of two questionnaires; one towards Swedish real estate companies, and one towards analysers of these real estate companies. Conclusion: There is a dissonance between real estate companies, analysers and experts in their opinion about how investment properties shall be valued and accounted. The respondents have however the same opinion about the tax problem concerning unconverted value differentials. Our bachelor thesis also shows that the real estate companies’ view on fair value differs from the definition stated in IAS 40.

Existing theoretical literature fails to explain satisfactorily the differences between the pay of workers that are covered by collective agreements and others who are not. This study aims at providing a model framework which is amenable for an analysis of this issue. Our general-equilibrium approach integrates a dual labor market and a two-sector product market. The results suggest that the so-called 'union wage gap' is largely determined by the degree of centralization of the bargains, and, to a somewhat lesser extent, by the expenditure share of the unionized sector's goods.

This study investigates the validity of the real exchange rate-real interest rate differential (RERI) relationship for a sample of twenty-three developing and developed countries. The results based on the Johansen cointegration analysis suggest the validity of the long-run RERI relationship only for a small number of countries including Canada, Italy, Switzerland, Belgium, Chile, Israel and Norway. Real interest rate differentials are found to be positively associated with real exchange rates in the long-run for every country except Israel. The results of the weak exogeneity tests suggest that real exchange rates are the adjusting variables for Italy, Switzerland, Belgium and Israel. Consistent with an endogenous response of domestic interest rates to a real exchange rate shock policy rule, real interest rate differentials are found to be endogenous for the parameters of the cointegration vector for Canada, Chile and Norway.

Submitted by Maria de Lourdes Mariano (lmariano@ufscar.br) on 2017-03-08T19:07:52Z No. of bitstreams: 1 DAVANZO_Eloa_2014.pdf: 26760753 bytes, checksum: a0c1579ef706a5f292cc1a75b55dbf2e (MD5) / Approved for entry into archive by Maria de Lourdes Mariano (lmariano@ufscar.br) on 2017-03-08T19:08:41Z (GMT) No. of bitstreams: 1 DAVANZO_Eloa_2014.pdf: 26760753 bytes, checksum: a0c1579ef706a5f292cc1a75b55dbf2e (MD5) / Approved for entry into archive by Maria de Lourdes Mariano (lmariano@ufscar.br) on 2017-03-08T19:08:50Z (GMT) No. of bitstreams: 1 DAVANZO_Eloa_2014.pdf: 26760753 bytes, checksum: a0c1579ef706a5f292cc1a75b55dbf2e (MD5) / Made available in DSpace on 2017-03-08T19:08:56Z (GMT). No. of bitstreams: 1 DAVANZO_Eloa_2014.pdf: 26760753 bytes, checksum: a0c1579ef706a5f292cc1a75b55dbf2e (MD5) Previous issue date: 2014-12-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / The present study aims to analyze the reduction of the wage differential by schooling in Brazil between 2001 and 2012, using the PNAD data. Although the positive relation betwee n years of schooling and earnings in the labor m arket persists, recent research on Brazilian show s that wage differentials by schooling have been falling during the past decade. Factors such as the enrollment increase in higher education (not always with q uality), and the market’s absorption of students with low productivity – or even a combination of these factors – may explain the wage differential fall. The study’s hypothesis is that the low quality of Brazilian education offers low skilled labors to the market, resulting in low productivity and lower wages even with a diploma. Using the Oaxaca - Blinder decomposition , the recent fall i n the wage differentials has been proven , as well as the returns to education. One can conclude that th e wage differentials by years of schooling in Brazil can be explained by productivity differentials, however it is not possible to identify the relationshi p between educational quality and labor productivity since the mean wages increased during the analyzed years. Therefore, the hypothesis of this study can only be partly confirmed. / O objetivo deste trabalho é analisar a redução nos diferenciais de salário por escolaridade no Brasil entre 2001 e 2012, a partir da utilização dos dados da Pesquisa Nacional por Amostra de Domicílio (PNAD). Embora a relação positiva entre anos de estudo e rendimento no mercado de trabalho prevaleça , estudos recentes para o caso brasileiro mostram queda dos diferenciais salariais por anos de estudo ao longo da última década. Acredita - se que fatores como a expansão de vagas no ensino superior (nem sempre acompanhada de qualidade), e a absorção de estudantes menos aptos (menor produtividade mesmo com o diploma universitário) – ou ainda uma combinação desses fatores - podem explicar a queda observada nos diferenciais de salário. A hipótese do trabalho é de que a baixa qualidade da educação brasileira oferece mão - de - obra pouco qualificada para o mercado de trabalho, resultando em baixa produtividade e consequentemente menores salários mesmo com diploma. A partir da decomposição de O axaca - Blinder, comprova - se a recente queda dos diferenciais salariais, assim como dos retornos à educação. Conclui - se que os diferenciais salariais por anos de estudo no Brasil entre 2001 e 2012 podem ser explicados por diferenças na produtividade dos indivíduos, porém não é possível identificar a relação entre a baixa qualidade da educação e a redução da produtividade, já que os salários médios se elevaram ao longo do período. Portanto, a hipótese do trabalho foi parcialmente corroborada.

Cette thèse propose une analyse empirique et comparative des conditions d’emploi des descendants d’immigrés en France et aux États-Unis. L’objectif est de mieux caractériser l’intégration sur le marché du travail des descendants d’immigrés, en adoptant une approche multidimensionnelle. La comparaison entre la France et les États-Unis permet de mettre en lumière les dimensions sur lesquelles portent les inégalités en termes de conditions d’emploi entre les descendants d’immigrés et de natifs dans chacun des pays, afin de mieux spécifier ces inégalités. Notre analyse explore dans un premier chapitre, le déclassement professionnel, dans un deuxième chapitre, trois aspects de la sécurité socio-économique de la qualité de l’emploi et enfin, dans un dernier chapitre, la distribution des écarts de salaire. Bien que des écarts en termes de conditions d’emploi existent dans les deux pays en défaveur des descendants d’immigrés, ces écarts ne semblent pas être le résultat d’inégalités mais plutôt d’effets de structure, telles que les différences d’âge ou de niveau d’éducation entre les deux groupes. Les professions et secteurs d’activité dans lesquels les descendants d’immigrés travaillent expliquent aussi ces écarts. Les résultats montrent des similarités entre les deux pays : une fois le biais de sélection à l’accès à l’emploi pris en compte, le fait d’avoir des parents immigrés n’a pas d’effet significatif sur le déclassement professionnel (chapitre 1) mais un effet positif et significatif sur le salaire (chapitre 2). En revanche, les deux pays se distinguent sur plusieurs points. En France, être descendant d’immigrés contribue à significativement freiner l’accès à l’emploi et à diminuer la sécurité de l’emploi. En revanche, aux États-Unis cela a un effet négatif uniquement sur le temps de travail (chapitre 2). Cette thèse défend la prise en compte de l’hétérogénéité qui existe au sein de la population des descendants d’immigrés en termes de pays d’origine de leurs parents. En effet, des effets contradictoires selon le pays d’origine des parents peuvent conduire à des effets non significatifs au niveau agrégé, comme c’est le cas pour le déclassement par exemple. Le dernier chapitre montre un écart salarial plus marqué pour les bas salaires dans les deux pays, avec toutefois comme différence majeure que ce qui reste inobservable contribue à diminuer l’écart salarial entre descendants de natifs et d’immigrés aux États-Unis mais à l’augmenter en France. / The comparison between France and the United States shows how the inequalities in terms of employment conditions between descendants of immigrants and of native-born persons differ.This thesis proposes an empirical and comparative analysis of the employment conditions of immigrants’ offspring in France and in the United States. The goal is to better characterise the labour market integration of immigrants’ offspring, taking a multidimensional approach. The comparison between France and the United States highlight the dimensions of inequalities in terms of employment conditions between the descendants of immigrants and of native-born in each of country, henceforth improving the characterisation of these inequalities. Our analysis explores overeducation in a first chapter, in a second chapter, three aspects of the socio-economic security of job quality and in a final chapter, the distribution of wage differentials. Although differences in terms of employment conditions exist in both countries to the detriment of immigrants’ offspring, these differences do not appear to be the result of inequalities but rather of structural effects such as differences in age or education level between the two groups. The occupations and sectors of activity in which descendants of immigrants work also explain these differences. The results show similarities between the two countries. Once the selection bias to access employment is taken into account, having immigrant parents has no significant effect on overeducation (chapter 1) but a positive and significant effect on wages (chapter 2). On the other hand, the two countries differ on several points. In France, having immigrant parents significantly restricts the access to employment and lowers job security. However, in the United States, there is a negative effect only on working time (chapter 2). This thesis advocates for the consideration of the heterogeneity that exists within the population immigrants’ offspring, according to their parents’country of origin. Indeed, contradictory effects according to the parents’ country of origin may lead to non-significant effects at the aggregate level, as is the case for overeducation, for example. The final chapter shows a wider wage gap for low-wage workers in the two countries. Nevertheless, the major difference between the two countries is that the unobservable component contributes to narrowing the wage gap between natives and of immigrants but to increasing it in France.