No description available.

No description available.

In der vorliegenden Arbeit wurde ein analytisches Verfahren zur quantitativen Bestimmung von Fettsäureethylestern (FSEE) im Haar und in Hautoberflächenlipiden mittels Headspace-Festphasenmikroextraktion (HS-SPME) und Gaschromatographie-Massenspektrometrie (GC-MS) sowie eine auf Hochleistungs-Flüssigchromatographie mit Photodiodenarray-Detektion (HPLC-DAD) basierende Methode zur Bestimmung der Squalenkonzentrationen in Lipidextrakten entwickelt. Die bei Untersuchung von Proben verschiedener Konsumentengruppen erhaltenen Konzentrationswerte wurden hinsichtlich ihrer Eignung als Marker für chronisch exzessiven Alkoholkonsum untersucht. Aus den Ergebnissen lässt sich schließen, dass Fettsäureethylester im Haar als Alkoholmarker den bisher üblicherweise genutzten Markern wie GGT, CDT oder MCV bezüglich Sensitivität und Spezifität mindestens ebenbürtig sind. Es wurden die folgenden vorläufige Cut-off-Werte festgelegt: wenn sich im Haar für die Summenkonzentration der vier in der höchsten Konzentration vorkommenden FSEE (Ethylmyristat, Ethylpalmitat, Ethyloleat und Ethylstearat) ein Wert > 1 ng/mg ergibt, kann mit hoher Sicherheit von chronisch exzessivem Alkoholkonsum ausgegangen werden, für Abstinenzler werden typischerweise Werte < 0,4 ng/mg gefunden. Durch Bildung des Quotienten der FSEE-Konzentrationen und der Squalenkonzentrationen wurden relative FSEE-Konzentrationen erhalten, die im Falle der Haaranalyse zu einer Verbesserung der Zuordnungssicherheit zu den entsprechenden Konsumentengruppen führten bzw. bei der Analyse von Hautoberflächenlipiden einen sinnvollen Vergleich der Werte erst ermöglichten. Als vorläufiger Cut-off-Wert für die relativen FSEE-Konzentrationen wurde ein Wert von 2 ng/µg vorgeschlagen. Als weiteres wichtiges Ergebnis der Arbeit wurde der Einlagerungsmechanismus der FSEE ins Haar aufgeklärt. Es konnte gezeigt werden, dass Fettsäureethylester in erster Linie über das Sebum ins Haar gelangen. / The current doctoral thesis presents the development of an analytical procedure for the quantitative analysis of fatty acid ethyl esters (FAEE) in hair and in skin surface lipids using headspace solid phase microextraction (HS-SPME) and gas chromatography-mass spectrometry (GC-MS) as well as a method based on high-performance liquid chromatography with photodiode array detection (HPLC-DAD) to determine squalene concentrations in lipid extracts. The results obtained from analysis of samples from different alcohol consuming groups showed that FAEE are suitable markers for long-term alcohol misuse. Concerning sensitivity and specifity they are at least as good as other commonly used markers like GGT, CDT or MCV. The following provisional cut-off values were established: for chronically excessive alcohol consumption, the sum of the four FAEE (ethyl myristate, ethyl palmitate, ethyl oleate and ethyl stearate) found in the highest mean concentrations should be > 1 ng/mg in hair; for non-drinkers, concentrations < 0,4 ng/mg are typical. The quotient obtained by dividing the FAEE concentration by the squalene concentration was defined as the relative FAEE concentration, which provides a better classification of the samples regarding the consumer groups through hair analysis. Relative FAEE values also allow a reasonable comparison in the case of skin surface lipid concentrations for the first time. 2 ng/µg is suggested as a preliminary cut-off value. As a further important result of the current work, the mechanism of incorporation of FAEE into hair was clarified. It was shown that fatty acid ethyl esters are incorporated into hair mainly through sebum.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-02-06T23:53:43Z No. of bitstreams: 2 Amauri_Laino_Tavares.pdf: 2637187 bytes, checksum: 52e1aa08ebb38c3a58184830dada23e5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-02-06T23:53:43Z (GMT). No. of bitstreams: 2 Amauri_Laino_Tavares.pdf: 2637187 bytes, checksum: 52e1aa08ebb38c3a58184830dada23e5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-02-27 / The objective of this work is to compare the behavior of indicators of efficiency of acquirers and dominant financial institutions in M&A operations in Brazil before and after these transactions. To fulfill the objectives of this research an event study was performed considering sixty transactions between 1994 and 2012, which also considered 17 indicators classified in three categories: I- Profit Efficiency, II- Operational Efficiency and III- Managerial Efficiency. The comparison was made through parametric and non-parametric tests in order to identify significant changes in the cross sectional efficiency levels of the firms in the post-transaction moment. The results showed that for a significance ?=0.10, amongst the 17 variables, seven behaved diferently after the operations. Of the four ratios of the category I-Profit Efficiency, the one that presented significant changes performed worse in terms of Operating Profit on Total Assets. In regards to the eleven indicators of the category II- Operating Efficiency, there were five identified with significant variations, amongst them, the only one that showed improved efficiency was the ratio of Administrative Expenses on Credit Operations. On the other hand, the other four variables, Operating Expenses on Total Assets, Total Expenses on Total Assets, Expenses in Financial Intermediation on Debt, and Other Operating Expenses on Total Expenses showed reduction of operating efficiency. Last, for the category III-Managerial Efficiency, of its two indicators, only the indicator of Profits before Taxes on Equity demonstrated significant variations, which showed losses in terms of efficiency as well. The conclusions about the analysis of these variations suggest that, although M&A's motivations are frequently explained as a possibility of gain in terms of efficiency for the merged companies, it was not possible to find evidence of the predominance of these benefits in the Brazilian bank industry operations yet. It makes it necessary to perform additional research that investigates the possibility of the existence of other type of gains due to theses events. / O objetivo deste trabalho ?? comparar o comportamento de indicadores de efici??ncia de institui????es financeiras adquirentes ou dominantes em processos de Fus??es e Aquisi????es no Brasil nos per??odos anterior e posterior ?? realiza????o destas opera????es. Para o cumprimento do objetivo foi realizado um estudo de evento que abrangeu sessenta transa????es realizadas entre 1994 e 2012, o qual considerou 17 indicadores classificados em tr??s categorias: I-Efici??ncia de Lucros, II- Efici??ncia Operacional e III- Efici??ncia Gerencial. A compara????o foi realizada por meio de testes de diferen??as de m??dias (param??tricos) e medianas (n??o param??tricos) com o intuito de se identificarem altera????es significantes nos patamares de efici??ncia em cross section das institui????es no per??odo p??s-transa????o. Os resultados mostraram que para um n??vel de signific??ncia ?=0,10, dentre as 17 vari??veis estudadas, sete comportaram-se diferentemente ap??s as opera????es. Dos quatro indicadores classificados na categoria I-Efici??ncia de Lucros apenas um apresentou altera????o significante, implicando perda de efici??ncia em termos de Lucro Operacional sobre Ativo Total. Com rela????o aos onze indicadores da categoria II- Efici??ncia Operacional foi identificado que cinco deles apresentaram mudan??as significantes, sendo que o ??nico deste grupo que implicou ganhos de efici??ncia foi o indicador de Despesas Administrativas sobre Opera????es de Cr??dito. Por outro lado, as outras quatro vari??veis, Despesas Operacionais sobre Ativo Total, Despesas Totais sobre Ativo Total, Despesas da Intermedia????o Financeira sobre Passivos e Outras Despesas Operacionais sobre Despesas Totais mostraram perda de efici??ncia. Finalmente, para a categoria III- Efici??ncia Gerencial, dentre seus dois indicadores, apenas o indicador de Resultado antes de Impostos sobre Patrim??nio L??quido demonstrou altera????o significante, apontando tamb??m redu????o de efici??ncia. As conclus??es acerca da an??lise do comportamento das vari??veis indicam que, apesar de a ocorr??ncia de F&A ser frequentemente motivada por poss??veis ganhos de efici??ncia ??s empresas fundidas, ainda n??o ?? poss??vel constatar predomin??ncia desse fen??meno entre as opera????es promovidas por institui????es financeiras banc??rias no Brasil. Torna-se ent??o necess??ria ent??o, a realiza????o de estudos adicionais que explorem a possibilidade de exist??ncia de outras formas de ganhos em decorr??ncia desses eventos.

Made available in DSpace on 2016-04-25T18:40:42Z (GMT). No. of bitstreams: 1 Leo Watanabe.pdf: 2803397 bytes, checksum: 029847eb3c4e7e94de0959d4c91b9be1 (MD5) Previous issue date: 2009-12-17 / The recent changes in accounting in Brazil as result of the strong global effort toward universal accounting language, fact that has lead many nations to participate in accounting standardization processes pursuant to the publications of the International Accounting Standards Board (IASB), have forced the Brazilian capital market to mandate the adoption of international accounting standards by companies listed in the BOVESPA stock exchange as of the beginning of 2008. In this scenario of change there are many questions arising from the new accounting practices. Accounting, as the major instrument of keeping record of equity changes, is tasked with efficiently providing users the outcome of its analysis, i.e. equity information. The focus of this paper is therefore the question that is raised: Do the international accounting standards affect the reporting of this equity through the financial indexes of companies? Thus, the purpose of this paper is to investigate if in the civil construction industry, with the First Time Adoption (IFRS 1), showed relevant difference in said financial indicators. To this end, 25 civil construction companies listed in the BOVESPA stock exchange underwent analysis. The tests used were the t-student, for parametric matched samples, and the Wilcoxon, for non-parametric matched samples. The results reveal the existence of significant difference in the financial indexes presented below: General Liquidity Index, General Solvency Index, Current Liquidity Index, Dry Liquidity Index, Indebtedness Ratio, Gross Margin and Global Mark-up. Only one financial index did not allow for statistical verification of significant changes in the Net Margin. As secondary purpose, it is verified if the average of the differences in the proportions of each equity group in order to show the major causes of this change. It revealed that companies suffer impacts of different magnitude, with high discrepancies of values both positively and negatively / As recentes mudanças na contabilidade no Brasil, causadas por uma forte corrente mundial em pró de uma linguagem universal contábil, fato que tem levado muitos países a entrarem em um processo de convergência das normas de contabilidade seguindo os pronunciamentos editados pelo International Accounting Standards Board (IASB), fizeram com que o mercado de capitais brasileiro obrigasse as principais companhias listadas na BOVESPA, a partir do ano calendário de 2008, a adotar as Normas Internacionais de Contabilidade. Neste cenário de mudanças surgem dúvidas relacionadas às novas práticas contábeis. A contabilidade, como principal instrumento de verificação das mutações patrimoniais, tem a responsabilidade de melhor informar aos usuários o objeto de seu estudo, o patrimônio. Deste modo, surge em forma de problema o principal foco deste trabalho: se as Normas Internacionais de Contabilidade afetam a evidenciação deste patrimônio através dos índices financeiros das companhias. Assim, o objetivo principal deste trabalho é verificar se no ramo da construção civil, com a primeira adoção das normas internacionais IFRS 1 First Time Adoption , houve diferença relevante nos citados indicadores financeiros. Para tanto, analisaram-se as 25 companhias listadas na BOVESPA do segmento da construção civil. Foram utilizados os testes estatísticos t-student para amostras emparelhadas paramétricas e Wilcoxon para as amostras emparelhadas não-paramétricas. Os resultados demonstraram que existe diferença significativa nos seguintes índices financeiros: Índice de Liquidez Geral, Índice de Solvência Geral, Índice de Liquidez Corrente, Índice de Liquidez Seca, Grau de Endividamento, Margem Bruta e Mark-up Global. Apenas em um índice financeiro não foi possível constatar estatisticamente uma mudança significante, na Margem Líquida. Como objetivo secundário, verificou-se a média das diferenças das proporções de cada grupo patrimonial, a fim de evidenciar as principais causas desta mudança. Isso demonstrou que dentre as companhias há impactos de magnitude diferente, com altas discrepâncias de valores, tanto positivos como negativos

Denna studie syftar till att undersöka vilka förändringar som förväntas av en inkorporering av Förenta Nationernas barnkonvention i svensk lagstiftning. Sveriges riksdag röstade sommaren år 2018 igenom regeringens förslag om att inkorporera barnkonventionen, vilket innebär att konventionen blir svensk lag. Sverige har sedan ratificeringen år 1990 varit tvungna att följa barnkonventionens bestämmelser, dock har konventionen inte fått det genomslag som förväntats i landet. Regeringen anser att barnkonventionen genom en inkorporering kommer bidra till ett tydliggörande för barnens rättigheter. Studien kommer även granska och identifiera hur barnkonventionen ska inkorporeras, vilka insatser som regeringen har beslutat om och hur dessa ska genomföras. En inkorporering är dels önskvärd men även kritiserad, därför ska studien även analysera för vilka utmaningar och svårigheter som finns vid en inkorporering. Huvudproblemet som studien syftar till att diskutera är om inkorporeringen av barnkonventionen kommer vara tillräcklig för att luckorna i det barnrättsliga arbetet i Sverige ska tillgodoses. Syftet har besvarats genom intervjuer med sex personer som har kunskap om barnens rättigheter och information om dels den kommande inkorporeringen, dels de insatser som beslutats om samt de utmaningar som finns vid inkorporeringen av barnkonventionen. Resultatet visar att de förändringarna som intervjupersonerna förväntade sig av en inkorporering av barnkonventionen var både positiva och negativa. De positiva förväntningarna är att barnkonventionen får mer genomslag. Att barnets bästa kommer att prövas och att dem kommer att komma till tals i större utsträckning än tidigare. Ytterligare en positiv förändring är att Barnkonventionens kan bidra till en synvända för alla människor i samhället. Det vill säga, hur vi ser på barn, behandlar barn och pratar med barn. De negativa förväntningarna och utmaningarna vid en inkorporering är att konventionen kan uppfattas vag och att den i sig inte utgör en beslutsgrund. Det är därför viktigt att barnkonventionens bestämmelser fortsätts transformeras in i nationell lagstiftning. I intervjuerna uttrycktes även en oro för att regeringens ansvar i att se till att barnkonventionen följs förflyttas till rättstillämparen och att arbetet med att transformera konventionens bestämmelser stannar av. Studien identifierar även behovet av övriga insatser i form av kunskapslyft i skolan där barnen får lära sig om barnkonventionen och deras rättigheter och behovet av att regeringen fattar ett beslut om att tillträda tilläggsprotokoll 3. Det frivilliga tilläggsprotokollet utgör en möjlighet för barn att överklaga beslut som fattats i ärenden som rör dem till FN:s barnrättskommitté. / This study aims to investigate what changes are expected of the incorporation of the United Nation Convention on the Rights of the Child into Swedish legalisation. The Swedish Parliament voted in the summer of 2018 through the Government's proposal to incorporate the Convention into Swedish legislation through incorporation. Since the ratification in 1990, Sweden has had to comply with the provision of the Convention, but the Convention has not had the impetus that was expected in the country. The Government believes that the Convention of the Rights of the Child, through incorporation, will introduce a symbolic clarification of the rights of the children. The study will also research and identify how the convention will be incorporated, what interventions the government has decided on and how these will be implemented. Incorporation is partly desirable, but also criticized, therefore, the study will also analyse the challenges and difficulties encountered in the incorporation of the convention of the Rights of the Child into Swedish legislation. The main problem that the study aims to discuss is whether the incorporation of the Convention of the Rights of the Child will be sufficient to accommodate the gaps in child justice in Sweden.     The aim of the study as well as the research questions has been answered through interviews with six individuals who are experts in the children's rights and who have information on the upcoming incorporation, they also have knowledge about the interventions that have been made and the challenges involved in the incorporation of the Convention of the rights of the child.      The result of the study shows that the expected changes that the interviewees had from incorporating the Convention of the Rights of the Child into Swedish legalisation were both positive and negative. The positive expectation is that the Convention will get more impact. That the best interests of the child will be tested in decisions that concern them and that they will be able to express an opinion to a greater extent than before. The negative expectations and challenges of incorporation are that the convention can be perceived undetermined and in itself does not constitute a basis for decision-making. It is therefore important that the provisions of the Convention continue to be transformed into national law. The interviewees also expressed a concern that the government's responsibility to ensure compliance with the Convention might transferred to the legal experts and that the work on transforming the Convention's provisions contingently stops.     The study also identifies the need of knowledge of the Convention of the Rights of the Child among the children. This will contribute to the positive effect that children will understand that they are carriers of rights. Furthermore the interviewees criticise the government’s decision to not incorporate the third additional protocol, optional protocol of the convention on the rights of the child on a communication procedure.

This qualitative study investigated perceived barriers to the incorporation of Haitian immigrants in Florida into local politics and government. The theoretical framework for this study was Marschall and Mikulska's theory of minority political incorporation to better understand the political ambition of Haitian immigrants to emerge as candidates and voters toward achieving electoral success and a substantive representation. The research question addressed the lived experiences and perceptions of Haitian immigrants related to barriers to their political mobilization at district, state, and federal levels. A phenomenological study design was used with open-ended interviews of 10 Haitian Americans who lived in Florida for at least 3 years. Data were analyzed through a six phase thematic analysis, were categorized into themes and subthemes and were later coded to determine which ones best expressed the challenges that Haitian immigrants were facing. Results indicated immigration statuses, language, and poor knowledge of Haitian immigrants of U.S. politics as well as poor leadership and the absence of a communication platform as factors hindering the incorporation of Haitian immigrants into local politics and governments. Haitian-American leaders could benefit from the results of this study as they may develop a cohesive framework for citizenship drives, voter registration, community outreach, and literacy programs. The positive social change implications from this research include the view that Haitian immigrants are not a burden on the U.S. economy, but a potentially mature and attractive minority group with political value to U.S. lawmakers, district, state and presidential candidates.

Ce travail propose une approche des drogues et dépendances du point de vue d'une anthropologie par la culture matérielle. Le rapport aux objets est interrogé dans le contexte de la consommation de drogues licites et illicites, « réelles » et métaphoriques. Par un triple travail ethnographique – pauses café-cigarette, cannabis et pratique du jeu vidéo – le processus d'actualisation du sens construit dans l'action est décrit et analysé, au-delà de sa dimension symbolique. La dépendance, en tant que « catégorie » de relation aux objets et à autrui dans la vie quotidienne, est mise en regard avec les notions de routine et de ritualisation. La « drogue » apparaît comme « objet de pouvoirs » : elle cristallise l'idée de puissance de l'objet sur le sujet ; elle exemplifie les effets de domination inhérents à la construction sociale des normes (déviance, légitimité). L'attention ainsi portée au corps en action sur la matière et sur autrui amène à une réflexion plus large sur sa place dans le processus de subjectivation, entendu comme construction d'un sujet agissant sur lui-même en s'inscrivant dans des réseaux de pouvoirs.

Dans ce travail de thèse, nous présentons plusieurs contributions visant à améliorer l'utilisation des modèles de Markov cachés (MMC) dans les systèmes d'intelligence artificielle. Nous nous sommes concentrés sur trois objectifs : l'amélioration de l'apprentissage de MMC, l'expérimentation d'un nouveau type de MMC et la visualisation de dissimilarité pour mieux comprendre les interactions entre MMC. Dans la première partie, nous proposons, évaluons et comparons plusieurs nouvelles applications<br />de métaheuristiques biomimétiques classiques (les algorithmes génétiques, l'algorithme de fourmis artificielles API et l'optimisation par essaim particulaire) au problème de l'apprentissage de MMC. Dans la<br />deuxième partie, nous proposons un nouveau type de modèle de Markov caché, appelé modèle Markov caché à substitutions de symboles (MMCSS). Un MMCSS permet d'incorporer des connaissances a priori dans le processus d'apprentissage et de reconnaissance. Les premières expérimentations de ces modèles sur des images démontrent leur intérêt. Dans la troisième partie, nous proposons une nouvelle méthode de représentation de dissimilarité appelée matrice de scatterplots pseudo-euclidienne (MSPE), permettant de mieux comprendre les interactions entre des MMC. Cette MSPE est construite à partir<br />d'une technique que nous nommons analyse en composantes principales à noyau indéfini (ACPNI). Nous terminons par la présentation de la bibliothèque HMMTK, développée au cours de ce travail. Cette dernière intègre des mécanismes de parallélisation et les algorithmes développés au cours de la thèse.

在台灣以服務型為導向的企業都致力於滿足客戶與顧客的需求，以求提升利潤，其中，帶給顧客滿足的重責大任幾乎都是由員工來執行；然而，近年來越來越常聽聞員工的福利與權益收到忽視甚至遭到擠壓。由此推論，一個不快樂的員工如何提供令顧客滿意的服務呢？因此，除了重視外部行銷以外，更是要強調內部行銷的落實。所謂內部行銷就是企業如何將公司及工作有效地行銷給員工，就如同將產品與服務行銷給外部顧客一般。 台灣的房仲產業競爭激烈，並強調顧客至上，而在這樣的情況下，公司仍否會重視對員工的照顧是本篇欲討論的重點。本研究以台灣本土房仲產業─信義房屋為研究對象，旨在探討其內部行銷作為與員工的心理擁有感表現。信義房屋目前為全台規模最大的房仲公司，創辦人周俊吉先生除了強調提供給顧客最優質的服務以外，也重視公司的永續經營與發展。此外，信義房屋是唯一一家上市的房仲公司並且連續被天下雜誌評選為天下企業公民。本研究採用半結構式深度訪談去發現公司的內部行銷作為，並進一步探究公司內部員工對公司本身以及信義房屋品牌的心理擁有感表現。 / Service-oriented companies mostly focus on carrying out external marketing which aims to provide best services to external customers. Traditionally speaking, this way seems to ensure higher revenue for companies. However, they are inclined to overlook the importance of employees who are reckoned as internal customers when applied to internal marketing. Nowadays, it is argued that focusing only on external customers would not ensure prosperity of the company. The application of internal marketing, clearly the opposite concept of external marketing, aims to sell the jobs and the company to its employees. More and more companies, especially service-oriented ones, acknowledge that the firm itself is supposed to bring satisfaction to its internal customers in accord with organizational objective before delivering satisfaction to external customers since most financial transactions occur between employees and customers. Specifically speaking, behaviors of employees have direct influences on customers and their ensuing consuming perceptions. In this regard, service firms should put much more emphasis on application of internal marketing. This study chooses Sinyi Realty as the research target in an attempt to explore its practices of internal marketing and ensuing performances of employee psychological ownership. Realty companies in Taiwan intensively compete with each other and thus put more emphasis on external customers. As for Sinyi Realty, a locally-developed and large-scale realty company, its founder and chairman Mr. Chou, Chun-Chi not only focuses on providing best services, but emphasizes sustainable management which is different from making fast money addressed by other realty companies. Besides, it is worth mentioning that it is the only listed realty company in Taiwan and has been awarded by Excellence in Corporate Social Responsibility many times. In this regard, this study adopts semi-structured in-depth interview to discover the real situation of internal marketing within the company. Most importantly, this study aims to explore performances of psychological ownership toward the company and the corporate brand among employees of Sinyi Realty. In fact, it follows two questions which are “how much do you feel the company is yours?” and “to what extent do you view the corporate brand as part of extended-self?” According to the case analysis, application of internal marketing found in Sinyi Realty exerts huge influences on employee psychological ownership, and also the impact of other critical factors cannot be underestimated. Based on the facts and discussion above, there are 8 derivative propositions in total that explicitly explain the relationships between internal marketing and psychological ownership; and other 3 propositions also manifest their close relations with psychological ownership for the organization and the corporate brand. Though these 11 derivative propositions are not discreetly examined by quantitative research method, they indeed present a general situation of Sinyi Realty and provide different research aspects for future study. At last, 4 managerial implications are proposed in expectation of enhancing the degree of psychological ownership among employees of Sinyi Realty by means of improved application of internal marketing.