Bien que les recherches sur l'adoption obligatoire des IFRS ne montrent pas une amélioration claire de la qualité de l'information financière (augmentation de la transparence et/ou de la comparabilité des états financiers), elles mettent quasiment toutes en évidence des impacts bénéfiques pour ce qui concerne la liquidité, l'asymétrie d'information ou le coût du capital des entreprises qui les ont adoptées. Dans l'Union Européenne (UE), l'adoption obligatoire des IFRS a coïncidé avec l'adoption de la directive sur les abus de marché (MAD). Tandis que l'adoption obligatoire des IFRS a eu lieu en 2005, la date d'adoption de MAD varie entre 2004 et 2007 selon le pays de l'UE considéré. En outre, les IFRS et MAD ont le même objectif. Il s'agit d'accroître la transparence des entreprises cotées, soit par l'amélioration de la qualité de l'information financière (IFRS), soit en interdisant toute communication sélective afin que les investisseurs bénéficient tous de la même information au même moment (MAD). Notre première étude a pour objectif de dissocier les impacts respectifs de l'adoption de MAD et de l'adoption des IFRS sur la liquidité des titres afin de déterminer l'effet spécifique de chaque règlementation. Nos résultats suggèrent qu'une partie importante des effets traditionnellement attribués aux IFRS provient de l'adoption simultanée de la directive sur les abus de marché. Notre deuxième étude porte sur le rôle de l'environnement informationnel. Examiner comment l'environnement informationnel affecte les effets de MAD et des IFRS sur la liquidité des titres est crucial pour déterminer si toutes les entreprises bénéficient identiquement de ces règlementations. En utilisant la taille des entreprises et le suivi des analystes financiers comme mesures de l'environnement informationnel des entreprises, nous montrons que les petites entreprises et les entreprises peu suivies par les analystes sont celles qui bénéficient le plus de l'introduction des IFRS. En revanche, les grandes entreprises et les entreprises fortement suivies par les analystes sont celles qui bénéficient le plus de l'adoption de MAD. Notre troisième étude traite de l'efficacité des modalités d'application de ces réglementations (enforcement). Nous montrons que les effets des IFRS et de MAD sur la liquidité des titres des entreprises soumises à ces réglementations dépendent fortement des modalités visant à garantir leur bonne application. En la matière, il est toutefois essentiel de bien dissocier les effets imputables à l'une de ces réglementations de ceux imputables à l'autre. Au total, nous mettons en garde les chercheurs à ne pas attribuer abusivement d'éventuels effets observés à une règlementation, notamment à l'adoption des IFRS, sans impérativement tenir compte de l'adoption concomitante d'autres réglementations, notamment MAD pour ce qui concerne l'Union Européenne. / While prior research on mandatory IFRS adoption fails to provide evidence of improvement in the quality of financial reporting (increased transparency and/or comparability), it provides almost unanimous evidence of beneficial capital-market impacts. Within the European Union (EU), mandatory IFRS adoption coincides with the adoption of the Market Abuse Directive (MAD). While the mandatory adoption of IFRS took place in 2005, MAD was passed between 2004 and 2007 depending on the EU country under consideration. Furthermore, both IFRS and MAD aim towards increased transparency, either by improving the quality of financial reporting (IFRS) or by prohibiting selective disclosures to enhance common information available to all market participants (MAD). Our first essay aims to disentangle the respective market impacts of MAD adoption and IFRS adoption in order to determine the specific effect of each regulation. Our evidence suggests that a significant part of the capital market effects usually attributed to IFRS comes, at least to some extent, from the contemporaneous adoption of the Market Abuse Directive. Our second essay focuses on the role of information environment. Investigating how information environment affects the market impacts of both MAD adoption and IFRS adoption is crucial to determine whether all firms benefit identically from these regulations. Using firm size and analyst following as proxies capturing firms' information environment, we provide evidence showing that small firms and firms with weak analyst following are those that benefit the most from the introduction of the IFRS mandate. In contrast, large firms and firms with high analyst coverage benefit the most from MAD adoption. Our third essay analyzes the role of enforcement. We find that the effectiveness of both IFRS and MAD is hampered by different enforcement levels across firms and countries. Moreover, the observed capital-market outcomes on one regulation differ if the effects of both regulations are not clearly dissociated. Thus, we caution researchers not to attribute capital-market outcomes primarily or solely to one regulation without taking into account the concomitant adoption of the other one.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2017-06-06T11:32:02Z No. of bitstreams: 2 Dissertação - Danielle Myriam Dumont - 2017.pdf: 77724476 bytes, checksum: ef1be1f05986904d14a0f33b05885d8f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-06-06T11:33:15Z (GMT) No. of bitstreams: 2 Dissertação - Danielle Myriam Dumont - 2017.pdf: 77724476 bytes, checksum: ef1be1f05986904d14a0f33b05885d8f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-06T11:33:15Z (GMT). No. of bitstreams: 2 Dissertação - Danielle Myriam Dumont - 2017.pdf: 77724476 bytes, checksum: ef1be1f05986904d14a0f33b05885d8f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This work is a practice-based research which consists in bonding a poetic-philosophical reflection about the interpretation of mad scenes in opera and the performance of the spectacle Hysteria: an operistic madness. As a method, this work intends to make poetics and interpretation as a path to performance and, therefore, as a path to artistic knowledge. Thereunto, is necessary to comprehend the interpreter as a co-creator, for while the interpreter brings the artwork to the present moment, any possible results of the interpretation are always measured by one’s senses and comprehension, by one’s manner to feel-think, by one’s body and soul. The human being’s way to feel and think is always non-transferable and authentic. The authenticity, that is, the originality of permitting to feel and think, and therefore, to be, is madness. Apart from a common-sense behavior while install authenticity of human being, madness is a call to immerse in a interpretive path, the poetical making of oneself: it is a path to life. The singer, as interpreter, installs a world. While one lends one’s voice to the muses, the singer creates, measuring oneself by the divine. Installing oneself, becoming authentically isn’t just a divine act of the human being, but also a madness act. Madness is always transgression of a pattern to a original and authentic way of being. By the way, women are the culminating figure of transgression and madness: they are the hysterical and disobedient ones, at the same time they are the loving mothers and life generators in body dimension. The feminine body is poetic. In it resounds the poetic voice, the creating voice. It is from the relation between madness, feminine, poetic voice and performance that the spectacle Histeria is born. This operistic solo spectacle, divided in two acts, tells a story of a feminine trajectory in madness and of a poetic birth of the character Lúcia. In a completely original composition of plot and vocal-scenic performance, the spectacle groups own texts??, other author’s texts and operas’ mad scenes arias from several composers: Ophelia’s mad scene (from Ambroise Thomas’ Hamlet), À vos jeux, mes amis... Partagez-vous mes fleurs!… Pâle et blonde; the great Lucia’s aria (from Gaetano Donizetti’s Lucia di Lammermoor), Il dolce suono... Spargi d’amaro pianto; the aria Ah! non credea mirarti (Vincenzo Bellini’s La Sonnambula); O rendetemi la speme... Vien, diletto…, from Elvira (I Puritani, also Bellini’s); Ombre légère (from Giacomo Meyerbeer’ Dinorah or Le Pardon de Ploërmel); and Glitter and be gay (Leonard Bernstein’s Candide). Hysteria is the feminine creative power flowering through voice and body. / Este trabalho é uma pesquisa artística que consiste na conjugação entre uma reflexão poético-filosófica acerca da interpretação de cenas de loucura em ópera e a performance do espetáculo Histeria: uma loucura operística. Enquanto método, procura-se fazer da poética e da interpretação um caminho para a performance e, portanto, para o saber artístico. Para isso, é preciso compreender o intérprete enquanto co-criador, pois enquanto nele a obra se apresenta, qualquer resultado possível de sua interpretação será sempre na medida de seus sentidos e de sua compreensão, de seu sentir-pensar, de seu corpo e de sua alma. O sentir e o pensar do homem são sempre intransferíveis e autênticos. A autenticidade, isto é, a originalidade de se permitir sentir e pensar, e portanto, ser, é também loucura. Enquanto é distanciamento de um padrão e um instaurar autêntico do ser humano, a loucura é convite para o caminho interpretativo, para o poetizar-se; é caminho para vida. O cantor, no papel de intérprete, é também instaurador de mundo. Enquanto empresta sua voz às musas, ele cria, mede-se com o divino. Instaurar-se a si mesmo, vir-a-ser, autenticamente, é não só um ato de divinização do próprio ser humano, mas também um ato de loucura. A loucura é sempre transgressão do padrão para um modo de ser originário e autêntico. As mulheres, por sua vez, são a figura culminante da transgressão e da loucura: elas são as histéricas e desobedientes, ao mesmo tempo que são as mães amorosas e geradoras da vida no corpo. O corpo feminino é poético. Nele ressoa a voz poética, criadora. É da relação entre a loucura, o feminino, a voz poética e a performance que nasce o espetáculo Histeria. Este espetáculo operístico solo, dividido em dois atos, conta a trajetória feminina da loucura e do vir-a-ser poético da personagem Lúcia. Numa composição de enredo e performance cênico-vocal completamente original, o espetáculo reúne textos próprios, de outros autores e árias de cenas de loucura em ópera de diversos compositores: a cena de loucura de Ofélia (da Ópera Hamlet, de Ambroise Thomas), À vos jeux, mes amis... Partagez-vous mes fleurs!… Pâle et blonde; a grande cena de Lucia (da Ópera Lucia di Lammermoor, de Gaetano Donizetti), Il dolce suono... Spargi d’amaro pianto; a ária Ah! non credea mirarti (La Sonnambula, de Vincenzo Bellini); O rendetemi la speme... Vien, diletto…, de Elvira (I Puritani, também de Bellini); Ombre légère (Dinorah ou Le Pardon de Ploërmel, de Giacomo Meyerbeer); e Glitter and be gay (Candide, de Leonard Bernstein). Histeria é o florescimento da potência criativa feminina, por meio da voz e do corpo.

Master's thesis deals with the assessment of quality of Ultra HDTV video sequences applying objective metrics. Thesis theoretically describes coding of selected codecs H.265/HEVC and VP9, objective video quality metrics and also subjective methods for assessment of the video sequences quality. Next chapter deals with the implementation of the H.265/HEVC and the VP9 codecs at selected video sequences in the raw format from which arises the test sequences database. Quality of these videos is measured afterwards by objective metrics and selected subjective method. These results are compared for the purpose of finding the most consistent correlations among objective metrics and subjective assessment.

A descrição dum subgénero dentro da ficção histórica que se distinguiu pela sua distanciação do Romance Histórico Tradicional em vários aspetos, o chamado Novo Romance Histórico, ocupou muitos estudiosos nas últimas décadas. Mais recentemente, o catedrático português Carlos Reis realçou a importância da personagem como categoria narrativa na literatura, opondo-se às tendências estruturalistas que marcam os estudos literários modernos. Na nossa pesquisa, rastreamos o processo da figuração duma personagem coletiva no romance Mad Maria do escritor brasileiro Márcio Souza: os trabalhadores barbadianos. Por um lado, observamos como o autor usou dados historiográficos para a figuração duma personagem coletiva baseada num grupo de trabalhadores caribenhos, cuja participação nas obras da ferrovia Madeira-Mamoré no início do século passado é bem documentada. Pelo outro lado, consideramos a relevância desta personagem em relação à ideologia do escritor, posto que uma das características fundamentais do Novo Romance Histórico é a narração do passado histórico através de personagens pertencentes a grupos marginais, cuja voz não faz parte do discurso historiográfico tradicional. La descripción de un subgénero de la ficción histórica, el cual se destaca por alejarse en varios aspectos de la Novela Histórica Tradicional, a saber, la llamada Nueva Novela Histórica, ha ocupado a muchos estudiosos en las últimas décadas. Más recientemente, el catedrático portugués Carlos Reis realzó la importancia del personaje como categoría narrativa en la literatura, en oposición a las tendencias estructuralistas que marcan los estudios literarios modernos. En nuestras investigaciones, vamos rastreando el proceso de figuración de un personaje colectivo en la novela Mad Maria del escritor brasileño Márcio Souza: los trabajadores barbadenses. Por un lado, observamos como el autor empleó datos biográficos para la figuración de un personaje colectivo inspirado en un grupo de trabajadores caribeños, cuyo papel en la construcción de la vía férrea Madeira-Mamoré a principios del siglo pasado está bien documentado. Por otro lado, consideramos la relevancia de dicho personaje respecto a la ideología del escritor, habida cuenta que un rasgo diferencial de la Nueva Novela Histórica es la narración del pasado histórico por medio de personajes de proveniencia marginal, cuya voz no forma parte del discurso historiográfico tradicional. The task of describing a subgenre of historical fiction which clearly sets itself apart in many respects from the Traditional Historical Novel, namely, the so-called New Historical Novel, has occupied a number of scholars in the past few decades. More recently, the Portuguese university professor Carlos Reis has emphasized the character's importance as a narrative category within literature, in contrast to the structuralist tendencies which characterize modern literary studies. In our research, we trace the representational process of a collective character - the Barbadian labourers - in the Brazilian authorMárcio Souza's novel Mad Maria. First of all, we analyze the author's use of historiographical data in the depiction of a collective character based on a group of Caribbean labourers, whose role in constructing the Madeira-Mamoré railroad early in the last century is well documented. Second of all, we consider this character's relevance to the writer's ideological profile, since one of the New Historical Novel's distinguishing features is the narration of historical events through characters belonging to marginal groups whose voice has been excluded from traditional historiographical discourse.

Embedded in the economic competition, public procurement has amajor role to play in being a driving force for the promotion of a globallypositive competition that prides the best sustainable products and services,rather than only the more economically efficient ones. Responsible for ahuge part of the human pressure on natural resources, and having a largeshare in the public funding, the built environment sector provides animportant venue for the use of sustainable public procurement as a tool toenhance the sustainability of societies.Selecting the best sustainable offer is a challenging task requiringenvironmental and social assessments that can only be based on complexlife cycle thinking analysis. Through the development of the “ExhaustiveSustainable public procurement clauses Manual”, this paper analyses publicprocurement issues and their potential solutions, with a focus on theenvironmental performance in buildings procurement.

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The aim of this study is to explore the research question “Can the Research through Design (RtD) critical note-taking guidelines be utilized in the pre-production and design of a video game trailer to combat sanism?”. To achieve this, the research involved gathering previous studies on representing mental illness, as well as examining fictional and non-fictional experiences of depression depicted in games, journals, and books. These sources serve as anchors, as described by Sadokierski (2019), while also utilizing parts of Sadokierski’s critical journaling guidelines for note-taking. Drawing inspiration from the gathered material, the study focuses on designing the character, game and narrative before proceeding to create a rough draft. The findings from the trailer’s design process indicate that Sanism can be addressed by challenging negative stereotypes and avoiding their perpetuation. This study demonstrates an example of how actively avoiding stereotypes, drawing inspiration from first-hand experiences, and incorporating metaphors may combat Sanism and foster a more positive outlook on mental illness through a video game trailer. Thus, while we perceived that the utilization of the critical note-taking guidelines in the pre-production and design of the trailer were useful, the results of the study were not conclusive since it requires testing and evaluation in future studies. Therefore, it is recommended that further research be conducted in order to explore to what extent utilizing the RtD critical note-taking guidelines, in the design process, may aid in avoiding the perpetuation of stereotypes and reduction of stereotyping by actively challenging them.

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