Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning. Debatterna kringrevisionsberättelsen har också utmynnat i en ny revisionsberättelse som skallbörja användas från och med 1 januari 2011. Vårt syfte med denna studie är därför att utifrån revisorernas perspektivanalysera och beskriva revisorernas uppfattning om revis­ionsberättelsen ochdess formalisering samt om där finns en vilja bland revisorerna att utöka sittansvar genom fler uttalanden i revisionsberättelsen. Studien baseras på enempirisk under­sökning i form av sex kvalitativa intervjuer. En av dessaintervjuer är med studenter som är i slutet av sin högskoleutbildning inomrevision. Anledningen till att vi valt studenter som en av våra respondenter äratt vill analysera om deras uppfattningar skiljer sig från de övriga. Vårundersökning visar att revisorerna har synpunkter på hur innehållet ochstrukturen i revisions­berättelsen skall förbättras men samtliga anser attrevisionsberättelsen tillgodoser intressen­ternas behov. Formaliseringen avrevisionsberättelsen uppskattas av samtliga revisorer och de tycker att tydligariktlinjer är viktigt. Alla respondenter är dessutom villiga att ta mer ansvargenom fler uttalanden i revisionsberättelsen. Slutsatsen angående studenternaär att de har samma uppfattning som majoriteten av respondenterna. / The audit report is an important tool for the communication between auditors and stakehold­ers.  Today's audit report is very standardized andin all part there are exact proposals for the formulation.  According to previous research, there is aconflict of interest between stakehold­ers and auditors. The conflict is aboutthe stakeholders want more information in the audit report which the auditorsare critical towards, since it would mean more responsibility. To resolve theconflict the audit report has been debated a lot. One discussion is about howto make the audit report more interesting for the stakeholders. There is aproposal about rating the company on example internal control and corporategovernance. All the debates have also led to a “new audit report” and this auditreport shall be used from January 1st 2011Our purpose of this studyis therefore to analyze and describe the auditors’ opinion about the con­tentand structure of the audit report. We also want to investigate the auditors opinionabout the formalization of the audit report and if they are willing to increasetheir responsibility. The study is based on six qualitative interviews. One ofthese interviews is with students and the reason for this is to compare iftheir perception differ from the others. Our conclusions are that the auditorshave opinions how to improve the content and the structure of the audit report.All the auditors think that the audit report meet the stake­holders needs. Theformali­zation of the audit report is estimate by the auditors and all intervieweesagreed that the guidelines are important. The study also indicates that theauditors are willing to take more responsibility by more statements in theaudit report. The conclusion regarding the stu­dents is that they have the same opinion as the majority of the auditors interviewed.

Cette étude de cas, composée de trois articles, examine les diverses sources d’explication de l’écart salarial selon le genre chez les professeurs d’une grande université de recherche canadienne. Le premier article analyse les écarts selon le genre sur les primes “de marché” à partir de données d’un sondage réalisé auprès des professeurs en 2002. Une analyse des correspondances donne une solution à deux facteurs dans laquelle le second facteur oppose clairement les professeurs qui ont reçu une prime à ceux qui n’en n’ont pas reçue. Le genre est fortement associé à ce facteur, la catégorie “femme” se retrouvant du côté de l’axe associé à l’absence de primes de marché. Les résultats de la régression logistique confirment que le secteur d’activité, la fréquence des contrats de recherche, la valorisation du salaire ainsi que le rang combiné à l’ancienneté sont reliés à la présence de primes de marché, tel que proposé par les hypothèses. Toutefois, même après avoir contrôlé pour ces relations, les femmes sont toujours près de trois fois moins susceptibles de s’être vu attribuer des primes de marché que leurs homologues masculins. Dans l’ensemble, les résultats suggèrent que dans un contexte où les salaires sont déterminés par convention collective, la réindividualisation du processus de détermination des salaires — en particulier le versement de primes de marché aux professeurs d’université — peut favoriser la réapparition d’écarts de salaire selon le genre. Le second article est réalisé à partir de données administratives portant sur les années 1997 à 2006. Les contributions respectives de quatre composantes de la rémunération à l’écart salarial selon le genre y sont analysées, soit le salaire de base, l’accès au rang de professeur titulaire, l’accès aux primes de marché et chaires de recherche du Canada, de même que les montants reçus. Les composantes varient quant à leur degré de formalisation. Ceci permet de tester l’hypothèse selon laquelle l’ampleur de l’écart salarial selon le genre varie en fonction du degré de formalisation des composantes salariales. Nous déterminons également dans quelle mesure l’écart selon le genre sur les diverses composantes de la rémunération varie en fonction de la représentation relative des femmes professeurs au sein des unités. Les résultats démontrent l’existence de variations dans l’ampleur des différences selon le genre en fonction du degré de formalisation des pratiques de rémunération. Qui plus est, après contrôles, la rémunération est plus faible dans les unités où les femmes sont fortement représentées. Le dernier article examine les mécanismes pouvant mener à un écart selon le genre en ce qui a trait à l’accès aux primes de marché chez les professeurs de l’institution. Les processus d’attribution de ces suppléments salariaux sont examinés à partir d’entretiens réalisés avec 17 administrateurs à tous les niveaux hiérarchiques de l’institution et dans une diversité d’unités académiques. Les résultats suggèrent que les différences selon le genre pourraient être liées à des caractéristiques spécifiques du processus d’attribution et à une distribution inégale des primes aux unités à forte représentation féminine. De façon générale, les résultats démontrent que l’écart de rémunération selon le genre chez les professeurs de cette université n’est pas totalement expliqué par des différences dans les caractéristiques individuelles des hommes et femmes. L’analyse révèle que l’écart réside dans des différences selon le genre en ce qui a trait à l’accès aux primes de marché et aux chaires de recherches du Canada et, dans une moindre mesure, au rang de professeur titulaire. Aucune différence n’est observée sur le salaire de base et le montant des primes salariales reçues, que celles-ci soient dites de “marché” ou associées à une chaire de recherche du Canada. Qui plus est, on constate que la rémunération est plus faible dans les unités où les femmes sont le mieux représentées. L’accès différencié selon le genre aux primes de marché qui est observé pourrait être lié à certains processus organisationnels qui limitent les probabilités d’octrois à des femmes. Les femmes pourraient être particulièrement désavantagées dans ce système d’octroi, pour plusieurs raisons. L’existence de différences selon le genre en ce qui a trait aux dispositions ou habiletés des individus à négocier leur salaire est évoquée et supposée par certains administrateurs. Un accès limité aux informations concernant la politique de primes pourrait réduire la probabilité que des femmes tentent d’obtenir ces suppléments salariaux. Les directeurs d’unités, qui sont en majorité des hommes, pourraient être biaisées en faveur des professeurs masculins dans leurs évaluations s’ils tendent à favoriser ceux qui leurs ressemblent. Il est également possible que les directeurs d’unités où les femmes sont les mieux représentées n’aient pas reçu d’information sur les primes de marché ou que des traditions disciplinaires les aient rendu réticents à demander des primes. / This case study examines the various sources of explanation of the gender pay gap among professors at a large Canadian research university. It comprises three articles. The first article analyzes gender differences in “market supplements” using data from a survey of professors conducted in 2000. The correspondence analysis produces a two-factor solution in which the second axis clearly opposes faculty who receive market supplement to those who do not. Gender is strongly related to this factor, with the female category on the side of the axis associated with the absence of market supplement. The results of the logistic regression confirm that field of specialization, frequency of external research contracts, faculty members’ values and attitudes towards remuneration and seniority within rank are all related to the award of market supplements, as hypothesized. However, women were still almost three times less likely than men to have been awarded market supplements after controlling for these relationships. Overall, the results suggest that within a collective bargaining context, reindividualization of the pay determination process — notably, the payment of market supplements to faculty — may reopen pay differences by gender. The second article uses administrative data for years 1997 to 2006. We estimate the respective contributions to the gender pay gap of four pay components: base pay, promotion to full professor, access to market supplements and Canada research chairs as well as the amounts received. These are characterized by various levels of formalization. This allows testing the hypothesis that the magnitude of gender differences in pay varies with the extent of formalization of pay components. We also determine how gender differences on each pay component vary according to the relative representation of female faculty members within units. We find some evidence that the magnitude of gender differences varies with the degree of formalization in remuneration practices. We also find that, other things being equal, pay is lower in units with a high proportion of females. The last article examines the mechanisms that may lead to gender differences in access to ‘market supplements’ among professors. The process of awarding pay in excess for the amounts provided for in a collective agreement are examined based on interviews with 17 administrators at all hierarchical levels and in various academic units. Results suggest that gender differences in the likelihood of receiving an award may be related to specific features of the award process and to an unequal distribution of awards to units with strong female representation. Overall, the results show that the gender pay gap among professors at this university is not entirely accounted for by differences in the individual characteristics of male and female professors. The analysis reveals that the pay gap resides in gender differences in access to market supplements and Canada research chairs (CRCs) and, to a lesser extent, to the full professor rank. No difference is found on base pay or on the amounts of pay supplements received, whether they are “market” premiums or supplements associated to a CRC. Furthermore, pay tends to be lower in units where female representation is highest. The observed gender differences in access to market supplements could be due to organizational processes that reduce the likelihood of awards to women. There are several reasons why female faculty members are particularly disadvantaged in this award system. Gender differences in the propensity or ability to negotiate are alleged (and assumed) by some of those negotiating. More limited access to information about supplements reduces the likelihood that women will pursue them. Chairpersons, who are mostly males, may allow gender bias to influence their evaluations of faculty members, perhaps because they tend to favor others like themselves. It may also be that chairpersons from the units where women are better represented do not have access to information about market supplements or that disciplinary traditions make them reluctant to request them.

Made available in DSpace on 2014-12-17T15:48:12Z (GMT). No. of bitstreams: 1 AnaCCC_DISSERT.pdf: 3071027 bytes, checksum: f4371a8fcded80257054fb3d4384fea0 (MD5) Previous issue date: 2014-03-24 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / Control and automation of residential environments domotics is emerging area of computing application. The development of computational systems for domotics is complex, due to the diversity of potential users, and because it is immerse in a context of emotional relationships and familiar construction. Currently, the focus of the development of this kind of system is directed, mainly, to physical and technological aspects. Due to the fact, gestural interaction in the present research is investigated under the view of Human-Computer Interaction (HCI). First, we approach the subject through the construction of a conceptual framework for discussion of challenges from the area, integrated to the dimensions: people, interaction mode and domotics. A further analysis of the domain is accomplished using the theoretical-methodological referential of Organizational Semiotics. After, we define recommendations to the diversity that base/inspire the inclusive design, guided by physical, perceptual and cognitive abilities, which aim to better represent the concerned diversity. Although developers have the support of gestural recognition technologies that help a faster development, these professionals face another difficulty by not restricting the gestural commands of the application to the standard gestures provided by development frameworks. Therefore, an abstraction of the gestural interaction was idealized through a formalization, described syntactically by construction blocks that originates a grammar of the gestural interaction and, semantically, approached under the view of the residential system. So, we define a set of metrics grounded in the recommendations that are described with information from the preestablished grammar, and still, we conceive and implement in Java, under the foundation of this grammar, a residential system based on gestural interaction for usage with Microsoft Kinect. Lastly, we accomplish an experiment with potential end users of the system, aiming to better analyze the research results / O controle e automa??o de ambientes residenciais dom?tica ? uma ?rea emergente de aplica??o da computa??o. O desenvolvimento de sistemas computacionais para dom?tica ? complexo, devido ? diversidade de potenciais usu?rios e por imergir em um contexto de uso de rela??es emocionais e de constru??o familiar. Atualmente, o foco do desenvolvimento desse tipo de sistema est? direcionado, sobretudo, aos aspectos tecnol?gicos e f?sicos. Em virtude deste fato, a intera??o gestual nesta pesquisa ? investigada sob a ?tica da ?rea de Intera??o Humano-Computador (IHC). Inicialmente, abordamos a tem?tica atrav?s da constru??o de um framework conceitual para discuss?o de desafios da ?rea, de forma integrada as dimens?es: pessoas, modo de intera??o e dom?tica. Uma an?lise mais aprofundada do dom?nio ? realizada empregando o referencial te?rico-metodol?gico da Semi?tica Organizacional. Posteriormente, s?o definidas recomenda??es para a diversidade que embasam/inspiram o design inclusivo, norteado pelas habilidades f?sicas, perceptivas e cognitivas, que visam melhor representar a diversidade em quest?o. Embora os desenvolvedores tenham o apoio de tecnologias de reconhecimento gestual que auxiliam o desenvolvimento mais r?pido , esses profissionais enfrentam outra dificuldade em n?o restringir os comandos gestuais da aplica??o aos gestos padr?es fornecidos por frameworks de desenvolvimento. Portanto, uma abstra??o da intera??o gestual foi idealizada por meio de uma formaliza??o, descrita de forma sint?tica atrav?s de blocos de constru??o que origina uma gram?tica da intera??o gestual e, de forma sem?ntica, abordada sob o ponto de vista do sistema residencial. Assim, definimos um conjunto de m?tricas fundamentadas nas recomenda??es que s?o descritas com informa??es oriundas da gram?tica preestabelecida e, ainda, concebemos e implementamos em Java, sob o alicerce dessa gram?tica, um sistema residencial baseada em intera??o gestual para uso com o Microsoft Kinect. Por fim, realizamos experimento com potenciais usu?rios finais do sistema com o intuito de melhor analisar os resultados da pesquisa

Maitriser le triptyque coût-qualité-délai lors des différentes phases du Processus de Développement d’un Produit (PDP) dans un environnement de plus en plus concurrentiel est un enjeu majeur pour l’industrie. Le développement de nouvelles méthodes et de nouveaux outils pour adapter une représentation du produit à une activité du PDP est l’une des nombreuses pistes d’amélioration du processus et certainement l’une des plus prometteuses. Cela est particulièrement vrai dans le domaine du transfert de modèles de Conception Assistée par Ordinateur (CAO) vers des activités de simulations numériques. Actuellement, les méthodes et outils de préparation d’un modèle CAO original vers un modèle dédié à une activité existent. Cependant, ces processus de préparation sont des tâches complexes qui reposent souvent sur les connaissances des experts et sont peu formalisés, en particulier lorsque l’on considère des maquettes numériques riches comprenant plusieurs centaines de milliers de pièces. Pouvoir estimer a priori l’impact de la préparation de la maquette numérique sur le résultat de la simulation permettrait d’identifier dès le début le meilleur processus et assurerait une meilleure maitrise des processus et des coûts de préparation. Cette thèse a pour objectif de relever ce défi en utilisant des techniques d’intelligence artificielles capables d'imiter et de prévoir un comportement à partir d'exemples judicieusement choisis. L’idée principale est d’utiliser des exemples de préparation de maquettes numériques comme entrées d’algorithmes d’apprentissage pour configurer des estimateurs de la performance d’un processus. Lorsqu’un nouveau cas se présente, ces estimateurs pourront alors prédire a priori l’impact de la préparation sur le résultat de l’analyse sans avoir à la réaliser. Afin d'atteindre cet objectif, une méthode a été développée pour construire une base d’exemples représentatifs, identifier les variables d’entrée et de sortie déterminantes et configurer des modèles d’apprentissage. La performance d’un processus de préparation sera évaluée à l’aide de critères tels que des coûts de préparation, des coûts de simulation et des erreurs sur le résultat de l’analyse dues à la simplification des modèles CAO. Ces critères seront les données de sortie des algorithmes d’apprentissage. Le premier challenge de l’approche proposée est d’extraire les données des modèles 3D complétées par des données relatives au cas de simulation qui caractérisent au mieux un processus de préparation , puis d’identifier les variables explicatives les plus déterminantes. Un autre challenge est de configurer des modèles d’apprentissage capables d’évaluer avec une bonne précision la qualité d’un processus malgré un nombre limité d’exemples de processus de préparation et de données disponibles (seules les données relatives aux modèles CAO originaux, aux cas de simulation sont connues pour un nouveau cas). Au final, l’estimateur de la performance d’un processus aidera les analystes dans le choix d'opérations de préparation de modèles CAO. Cela ne les dispensera pas de la simulation mais permettra d'obtenir plus rapidement un modèle préparé de meilleure qualité. Les techniques d’intelligence artificielles utilisées seront des classifieurs de type réseaux de neurones ou arbres de décision. L’approche proposée sera appliquée à la préparation de modèles CAO riches pour l’analyse CFD. / Controlling the well-known triptych costs, quality and time during the different phases of the Product Development Process (PDP) is an everlasting challenge for the industry. Among the numerous issues that are to be addressed, the development of new methods and tools to adapt to the various needs the models used all along the PDP is certainly one of the most challenging and promising improvement area. This is particularly true for the adaptation of CAD (Computer-Aided Design) models to CAE (Computer-Aided Engineering) applications. Today, even if methods and tools exist, such a preparation phase still requires a deep knowledge and a huge amount of time when considering Digital Mock-Up (DMU) composed of several hundreds of thousands of parts. Thus, being able to estimate a priori the impact of DMU preparation process on the simulation results would help identifying the best process right from the beginning, and this will ensure a better control of processes and preparation costs. This thesis addresses such a difficult problem and uses Artificial Intelligence (AI) techniques to learn and accurately predict behaviors from carefully selected examples. The main idea is to identify rules from these examples used as inputs of learning algorithms. Once those rules obtained, they can be used as estimators to be applied a priori on new cases for which the impact of a preparation process can be estimated without having to perform it. To reach this objective, a method to build a representative database of examples has been developed, the right input and output variables have been identified, then the learning model and its associated control parameters have been tuned. The performance of a preparation process is assessed by criteria like preparation costs, analysis costs and the errors induced by the simplifications on the analysis results. The first challenge of the proposed approach is to extract and select most relevant input variables from the original and 3D prepared models, which are completed with data characterizing the preparation processes. Another challenge is to configure learning models able to assess with good accuracy the quality of a process, despite a limited number of examples of preparation processes and data available (the only data known to a new case are the data that characterize the original CAD models and simulation case). In the end, the estimator of the process’ performance will help analysts in the selection of CAD model preparation operations. This does not exempt the analysts to make the numerical simulation. However, this will get faster a simplified model of best quality. The rules linking the output variables to the input ones are obtained using AI techniques such as well-known neural networks and decision trees. The proposed approach is illustrated and validated on industrial examples in the context of CFD simulations.

Este estudo analisa a formalização dos empreendimentos industriais de confecção na cidade de Caruaru. A região do Polo de Confecções do Agreste Pernambucano é composta por diversos municípios, entre eles Caruaru, com uma significativa produção de artigos de vestuário. Esse aglomerado produtivo começou a se formar ainda na década de 1950 e, desde a origem, a maior parte das atividades é desenvolvida de maneira informal. Contudo, a partir de 1990 o aglomerado vem passando por processos crescentes de modernização, industrialização e uma imbricação cada vez maior com a dinâmica capitalista, atraindo a ação do Estado e do capital. Uma das principais transformações é a regularização fiscal das unidades produtivas. Frente a esta realidade nossa problemática se volta para o processo de formalização da indústria: oficinas, que iniciaram suas atividades predominantemente em domicílios, com mão de obra familiar e informal, e se tornaram fábricas de confecção. O problema de pesquisa parte do pressuposto de que a informalidade histórica e dominante, tanto das unidades produtivas como das relações de trabalho, está sendo reconfigurada pelo processo de formalização. A análise mobiliza a discussão conceitual sobre informalidade, flexibilização e precariedade. Sendo a flexibilização do processo produtivo e das relações de trabalho uma condição do capitalismo flexível, sendo o trabalho familiar, informal e precário uma característica histórica e constitutiva desta região, existindo o crescente movimento de imbricação com a dinâmica capitalista de cujos processos de formalização são uma expressão, perguntamos: qual o significado da formalização? A partir da formalização dos empreendimentos, o que está se constituindo como (novo) padrão em termos de relações de trabalho? O debate teórico central gravita em torno do conceito de processos de informalização, de Maria Cristina Cacciamali (2000, 2011), que servem de terreno para a discussão acerca da nova informalidade, a qual tem sido desenvolvida, principalmente, por Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) e Roberto Véras de Oliveira (2011 a/b). A base metodológica está composta por entrevistas semiestruturadas, observação dos locais de produção e comercialização e coleta de dados em fontes secundárias. A partir da análise do processo de formalização dos empreendimentos industriais, acompanhada da retomada das transformações por que tem passado este aglomerado produtivo, concluímos que está se consolidando um padrão de formalização: a formalização institucional que engendra relações de trabalho informais. Nesse sentido, a informalidade tem sido capaz de se preservar, reproduzir, e, sobretudo, ser ressignificada pela ação dos empresários e por meio dos novos métodos de gestão empresarial, tais como os processos de terceirização e subcontratação da produção que, no contexto do Polo, encontram uma atmosfera favorável e fértil, devido à “naturalização” do trabalho informal. / This study analyzes the formalization of manufacturing industrial enterprises in the city of Caruaru. The region of Agreste Pernambucanoé's Clothing Complex is composed of several municipalities, including Caruaru, with a significant production of clothing articles. This productive cluster was formed during the 1950s, and its activities have been developing informally from the outset. However, since 1990, it has been undergoing increasing processes of modernization, industrialization and a growing overlap with the capitalist dynamic, attracting the action of the state and of the capital. One of the main changes is the tax regularization of productive plants. Considering this reality, we observe the industry formalization process: workshops which began operations predominantly in households with family and informal labor force and became confection factories. The research problem considers that historical and dominant informality, both of production units as of labor relations, is being reconfigured by the formalization process. The analysis mobilizes the conceptual discussion of informality, flexibility and precariousness. Considering that the flexibility of the production process and working relations has a current flexible capitalism paradigm, that the familiar, informal and precarious labor force is a historical and constitutional status of this region and that there is a growing movement of overlap with the capitalist dynamics whose formalization processes are an expression, we ask: what is the meaning of formalization? From the formalization of enterprises, that is constituted as (new) standard in terms of labor relations? The central theoretical debate revolves around the concept of informal processes, by Maria Cristina Cacciamali (2000, 2011), which serve as ground for the discussion of new informality, which has been developed mainly by Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) and Roberto Véras de Oliveira (2011/b). The methodological base is composed of semi-structured interviews, observation of production and dealing sites and data collection on secondary sources. From the analysis of the process of industrial enterprises formalization and with the resumption of transformations that this production cluster has passed through, we considerer that a pattern of formalization is consolidating: institutional formalization that engenders informal labor relations. In this sense, informality has been able to preserve, reproduce, and, above all, be re-signified by the action of entrepreneurs and through new methods of business management, such as business process outsourcing and subcontracting production in the context of the Complex, and it also finds a favorable and fertile atmosphere due to the "naturalization" of informal work.

Este estudo analisa a formalização dos empreendimentos industriais de confecção na cidade de Caruaru. A região do Polo de Confecções do Agreste Pernambucano é composta por diversos municípios, entre eles Caruaru, com uma significativa produção de artigos de vestuário. Esse aglomerado produtivo começou a se formar ainda na década de 1950 e, desde a origem, a maior parte das atividades é desenvolvida de maneira informal. Contudo, a partir de 1990 o aglomerado vem passando por processos crescentes de modernização, industrialização e uma imbricação cada vez maior com a dinâmica capitalista, atraindo a ação do Estado e do capital. Uma das principais transformações é a regularização fiscal das unidades produtivas. Frente a esta realidade nossa problemática se volta para o processo de formalização da indústria: oficinas, que iniciaram suas atividades predominantemente em domicílios, com mão de obra familiar e informal, e se tornaram fábricas de confecção. O problema de pesquisa parte do pressuposto de que a informalidade histórica e dominante, tanto das unidades produtivas como das relações de trabalho, está sendo reconfigurada pelo processo de formalização. A análise mobiliza a discussão conceitual sobre informalidade, flexibilização e precariedade. Sendo a flexibilização do processo produtivo e das relações de trabalho uma condição do capitalismo flexível, sendo o trabalho familiar, informal e precário uma característica histórica e constitutiva desta região, existindo o crescente movimento de imbricação com a dinâmica capitalista de cujos processos de formalização são uma expressão, perguntamos: qual o significado da formalização? A partir da formalização dos empreendimentos, o que está se constituindo como (novo) padrão em termos de relações de trabalho? O debate teórico central gravita em torno do conceito de processos de informalização, de Maria Cristina Cacciamali (2000, 2011), que servem de terreno para a discussão acerca da nova informalidade, a qual tem sido desenvolvida, principalmente, por Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) e Roberto Véras de Oliveira (2011 a/b). A base metodológica está composta por entrevistas semiestruturadas, observação dos locais de produção e comercialização e coleta de dados em fontes secundárias. A partir da análise do processo de formalização dos empreendimentos industriais, acompanhada da retomada das transformações por que tem passado este aglomerado produtivo, concluímos que está se consolidando um padrão de formalização: a formalização institucional que engendra relações de trabalho informais. Nesse sentido, a informalidade tem sido capaz de se preservar, reproduzir, e, sobretudo, ser ressignificada pela ação dos empresários e por meio dos novos métodos de gestão empresarial, tais como os processos de terceirização e subcontratação da produção que, no contexto do Polo, encontram uma atmosfera favorável e fértil, devido à “naturalização” do trabalho informal. / This study analyzes the formalization of manufacturing industrial enterprises in the city of Caruaru. The region of Agreste Pernambucanoé's Clothing Complex is composed of several municipalities, including Caruaru, with a significant production of clothing articles. This productive cluster was formed during the 1950s, and its activities have been developing informally from the outset. However, since 1990, it has been undergoing increasing processes of modernization, industrialization and a growing overlap with the capitalist dynamic, attracting the action of the state and of the capital. One of the main changes is the tax regularization of productive plants. Considering this reality, we observe the industry formalization process: workshops which began operations predominantly in households with family and informal labor force and became confection factories. The research problem considers that historical and dominant informality, both of production units as of labor relations, is being reconfigured by the formalization process. The analysis mobilizes the conceptual discussion of informality, flexibility and precariousness. Considering that the flexibility of the production process and working relations has a current flexible capitalism paradigm, that the familiar, informal and precarious labor force is a historical and constitutional status of this region and that there is a growing movement of overlap with the capitalist dynamics whose formalization processes are an expression, we ask: what is the meaning of formalization? From the formalization of enterprises, that is constituted as (new) standard in terms of labor relations? The central theoretical debate revolves around the concept of informal processes, by Maria Cristina Cacciamali (2000, 2011), which serve as ground for the discussion of new informality, which has been developed mainly by Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) and Roberto Véras de Oliveira (2011/b). The methodological base is composed of semi-structured interviews, observation of production and dealing sites and data collection on secondary sources. From the analysis of the process of industrial enterprises formalization and with the resumption of transformations that this production cluster has passed through, we considerer that a pattern of formalization is consolidating: institutional formalization that engenders informal labor relations. In this sense, informality has been able to preserve, reproduce, and, above all, be re-signified by the action of entrepreneurs and through new methods of business management, such as business process outsourcing and subcontracting production in the context of the Complex, and it also finds a favorable and fertile atmosphere due to the "naturalization" of informal work.

Cette thèse s'intéresse à la sécurité des environnements virtualisés distribués type “Clouds” ou informatique en nuage. Dans ces environnements, le client bénéficie de ressources ou services (de calcul, stockage, etc.) à la demande sans connaissance de l'infrastructure sous-jacente. Ces services sont proposés à bas coût en mutualisant les ressources proposées aux clients. Ainsi, ces derniers se retrouvent à partager une infrastructure commune. Cependant, cette concentration des activités en fait une cible privilégiée pour un attaquant, d'autant plus intéressante que les Clouds présentent de nouveaux vecteurs d'attaque entre les clients du Clouds de part le partage des ressources. Actuellement, les fournisseurs de solutions de Cloud proposent une sécurité par défaut ne correspondant pas nécessairement aux besoins de sécurité des clients. Cet aspect est donc bien souvent négligé et cette situation donne lieu à de nombreux exemples d'attaques (vol de données, usage malicieux, etc.). Dans cette thèse, nous proposons une approche où le client spécifie ses besoins de sécurité ainsi que son application virtualisée au sein d'un modèle. Nous proposons notamment une nouvelle logique dédiée à l'expression de propriétés sur la propagation de l'information dans un système.Puis, nous proposons un déploiement automatique de ce modèle sur une infrastructure de type Cloud basée sur la virtualisation grâce à nos nouveaux algorithmes prenant en compte les propriétés de sécurité. Ces dernières sont assurées via un placement prenant en compte les risques d'attaques entre ressources partagées et/ou via la configuration de mécanismes de sécurité existants au sein du système. / This Thesis deals with security for virtualized distributed environments such as Clouds. In these environments, a client can access resources or services (compute, storage, etc.) on-demand without prior knowledge of the infrastructure underneath. These services are low-cost due to the mutualization of resources. As a result, the clients share a common infrastructure. However, the concentration of businesses and critical data makes Clouds more attractive for malicious users, especially when considering new attack vectors between tenants.Nowadays, Cloud providers offer default security or security by design which does not fit tenants' custom needs. This gap allows for multiple attacks (data thieft, malicious usage, etc.)In this Thesis, we propose a user-centric approach where a tenant models both its security needs as high-level properties and its virtualized application. These security objectives are based on a new logic dedicated to expressing system-based information flow properties. Then, we propose security-aware algorithm to automatically deploy the application and enforce the security properties. The enforcement can be realized by taking into account shared resources during placement decision and/or through the configuration of existing security mechanisms.

In this Master thesis the key discussion is how to make dynamic informal conversations comprehensible to a computer system. The discussion is at large centered towards the distributed persistent real-time multi-player computer game Worlds. In this thesis we discuss the important aspects of communication and collaboration in computer games, and how these affect the the formalization of communicated information into computable data. The discussion of this thesis is based on several kinds of sources; empirical studies of games, discussions with players of multi-player computer games, meetings with a game designer and a game programmer and forum activities on a message board for independent game developers. Beside this the use of academic literature and the design of an actual computer game, are also brought together to create a platform for thought and discussion. This thesis is an attempt to bring reflection and analysis into the craft of computer game making, as well as to bring aspects of game design into the world of academics. The result of this thesis leads to a design suggestion of the communication and agreement creation system of the game Worlds. We find our discussion and our design, interesting and important, as an object for further analysis, discussions and thoughts. / for more info visit: www.enormousgames.com

Die Studie erforscht institutionalle Arrangements, die auf eine Privatisierung des Agrarlands in der Republik Georgien abzielen, deren Formalisierung der Eigentumsrechte den letzten Schritt der Agrarreformen darstellen, und speziell, wie sich die Durchsetzung des Rechts auf Privateigentum entwickelt hat. Laut Schätzungen ist bisher nur ca. ein Drittel des Landes registriert. Das Ziel der Analyse dient dem Verständnis, wie sich politische Reformen, die eine Privatisierung des Agrarlands beabsichtigen, auf den Landbesitz allgemein und die Agrarproduktion im Besonderen auswirken. Anhand von zwei der führenden landwirtschaftlichen Exportprodukte – Haselnuss und Wein –, verfolgt die Studie methodologisch einen abduktiven Forschungsansatz, der von Triangulation geleitet ist. Die Ergebnisse basieren auf einer Umfrage, Fokusgruppen-Interviews mit Agrarproduzenten sowie Interviews mit Leitern verarbeitender Betriebe, Repräsentanten der Regierung sowie Experten. Die Ergebnisse zeigen einerseits, dass Nutzungs- und später Eigentumsrechte konstant kraft einer ‚property rule’ durchgesetzt wurden, und somit einen Status quo gesichert haben, der besonders die Mitglieder ehemaliger einflussreicher (lokaler) Regierungskreise begünstigt hat; demgegenüber haben die Reformen kontinuierlich Unsicherheit unter der Landbevölkerung erzeugt – indem die Durchsetzung privater Eigentumsrechte von einer ‚property rule’ hin zu einer ‚liability rule’ verändert worden ist –, während die erforderlichen Kosten zur (Wieder-)Erlangung der Besitzansprüche zunehmend den ehemaligen Rechtsinhabern aufgebürdet worden ist. Die Ergebnisse lassen eine potentielle Umverteilung in Form konzentrierten Landbesitzes vermuten, während die Mehrheit der Betriebe künftig auf die Durchsetzung von Landnutzungsrechten vertrauen darf, um ihre Subsistenzwirtschaft fortzuführen. / This study focuses on the institutional change of agricultural land privatization in the Republic of Georgia, where the formalization of private property rights forms the last step of the agrarian land reforms, and specifically how people’s entitle-ment to land has been protected over time. It is estimated that so far only about a third of the land has been registered. The aim of the analysis is to understand how political reforms targeting land privatization have affected land ownership, and to show the effects on agricultural production. By focussing on two leading export products of Georgian agriculture – hazelnut and wine – the study methodologi-cally follows an abductive research strategy led by the principles of triangulation. It is based on survey data, focus groups interviews with agrarian producers as well as interviews with processors, government representatives and experts. The results reveal, on the one hand, that by constantly enforcing use and then owner-ship rights according to a property rule maintained a status-quo which has mainly favored former influential (local) government circles; in contrast, the reforms have persistently generated insecurity to rural neighborhoods – by changing the enforcement of people’s private ownership rights from a property rule to a liabil-ity rule –, while the emerging costs to (re-)claim ownership were increasingly shifted to the former right holders who can hardly raise the required financial means. The results suggest a re-distribution of land in the form of a rising concen-tration of land ownership, while the majority of agricultural producers may rely on the granting of use-rights to proceed with their subsistence farming in the fu-ture.

Tato disertační práce se zabývá problematikou zpracování vysokofrekvenčních časových řad. Zaměřuje se na návrh algoritmů a metod pro podporu predikce těchto dat. Výsledkem je model pro podporu řízení rozhodovacího procesu implementovaný do platformy pro komplexní zpracování dat. Model navrhuje způsob formalizace množiny podnikových pravidel, které popisují rozhodovací proces. Navržený model musí vyhovovat splnění požadavků na robustnost, rozšiřitelnost, zpracování v reálném čase a požadavkům ekonometriky. Práce shrnuje současné poznatky a metodologie pro zpracování vysokofrekvenčních finančních dat, jejichž zdrojem jsou nejčastěji burzy. První část práce se věnuje popisu základních principů a přístupů používaných pro zpracování vysokofrekvenčních časových dat v současné době. Další část se věnuje popisu podnikových pravidel, rozhodovacího procesu a komplexní platformy pro zpracování vysokofrekvenčních dat a samotnému zpracování dat pomocí zvolené komplexní platformy. Důraz je kladen na výběr a úpravu množiny pravidel, které řídí rozhodovací proces. Navržený model popisuje množinu pravidel pomocí maticové gramatiky. Tato gramatika spadá do oblasti gramatik s řízeným přepisováním a pomocí definovaných matic umožňuje ovlivnit zpracování dat.