Made available in DSpace on 2015-03-05T19:14:43Z (GMT). No. of bitstreams: 0 Previous issue date: 24 / Nenhuma / A presente pesquisa analisou o impacto do reconhecimento de Ativos Fiscais Diferidos (AFDs) nos índices de liquidez corrente, liquidez geral, endividamento e rentabilidade sobre o patrimônio líquido de 36 empresas que fazem parte do nível de governança corporativa da BOVESPA, denominado “Novo Mercado”, com dados das demonstrações contábeis do período de 2006 a 2008. Os índices foram calculados sem a consideração e com a consideração de Ativos Fiscais Diferidos nas referidas demonstrações. A abordagem do estudo é quantitativa; quanto aos objetivos a pesquisa é descritiva e no que tange aos procedimentos técnicos é documental. Constatou-se, por meio do Teste “t”, que o reconhecimento de AFDs tem impacto estatisticamente significativo nos índices de liquidez e endividamento. Adicionalmente, buscando explicar os diferentes níveis de reconhecimento de AFDs na amostra, aplicou-se o teste de correlação e análise de dependência por meio de regressão múltipla. Os resultados revelam não existir relação significativa en / This research examined the impact of the recognition of deferred tax assets (AFDs) in rates of current liquidity, general liquidity, debt and profit of the inheritance of 36 companies that are part of the level of governance corporative from BOVESPA, called "New Market" with data from accounting statements for the period from 2006 to 2008. The indices were calculated without consideration and with consideration of deferred tax assets in these reported demostrations. The approach of the study is quantitative, as the aims; the research is descriptive, in regard about technical procedures; it is documentary. It was verified that the "t" test, that the recognition of AFDs has statistically significant impact on liquidity and debt. Additionally, trying to explain the different levels of recognition of AFDs in the sample, it was applied the test of correlation and dependency analysis through multiple regression. The results showed no significant relationship between the level of recognition AFDs and the explanatory

Le récent développement des nanotechnologies induit des expositions potentielles aux nanoparticules dans une diversité de milieux professionnels. Une meilleure appréhension des risques et des expositions professionnelles aux nanoparticules représente alors un enjeu essentiel pour les acteurs de la prévention, ce qui nécessite d’enrichir, voire de rompre, avec les approches classiques de métrologie et de prévention. Dans ce contexte, notre thèse se centre sur le développement d’une méthodologie transdisciplinaire intégrant l’analyse de l’activité à la mesure afin de produire des connaissances sur l’exposition aux nanoparticules et sa maîtrise. A partir de la construction et de la validation d’une méthodologie par des spécialistes de la mesure des nanoparticules, de l’épidémiologie et de l’ergonomie, nos résultats s’orientent autour de trois axes. 1) La revue systématique de la littérature des préconisations actuelles pour évaluer les expositions professionnelles aux nanoparticules met en avant l’existence de 23 documents centrés sur la mesure des nanoparticules manufacturées seulement sans s’intéresser aux nanoparticules émises non intentionnellement par certains procédés industriels. Par ailleurs, ces recommandations à destination des préventeurs doivent évoluer pour une meilleure prise en compte de l’activité de travail et devenir opérationnelles. 2) La méthode d’évaluation de l’exposition produite tenant compte de ces limites, est passée par une mobilisation des acteurs de l’entreprise pour collecter des informations sur les situations potentielles d’exposition. Ensuite, des mesurages en temps réel et intégrés des aérosols, accompagnés d’enregistrements de la fréquence cardiaque et respiratoire sont synchronisés à des vidéos de situations de travail. Un découpage à différentes échelles temporelles en phase de l’activité ou en action détaillée de l’opérateur, conduit à révéler des situations d’exposition réelles aux nanoparticules, et évaluer leurs niveaux d’exposition intégrant l’intensité physique. 3) Nous montrons que les échanges avec les opérateurs lors d’entretiens de confrontation aux vidéos et mesures synchronisées, permettent de rendre visibles ces situations d’exposition et leurs déterminants, sous forme de situations d’exposition caractéristiques. Cette présentation des résultats de l’analyse de l’activité, contribue à comprendre et mettre en perspective les pratiques de sécurité formelles pour les faire évoluer. C’est par ces échanges collectifs que les déterminants de l’exposition sont découverts, ce qui permet aux différents acteurs de renforcer la maîtrise de l’exposition. L’usage des situations d’exposition est aussi un moyen d’agir sur les projets de conception en transférant des repères pour la conception et la prévention. Il devient alors possible d’enrichir les évaluations de l’exposition aux nanoparticules et contribuer à la construction collective de la sécurité dans l’innovation. / The recent development of nanotechnologies has led to potential exposures to nanoparticles in a variety of workplaces. A better understanding of occupational exposures to nanoparticles represents a major stake for prevention stakeholders. These exposures require an overhaul of, and perhaps a break from traditional metrology and prevention approaches, as they are challenged by the particular characteristics of nanoparticles. In this context, this thesis focuses on the development of a transdisciplinary methodology integrating work activity analysis with measurement in order to produce knowledges on exposure to nanoparticles and its control.From the construction and the validation of a methodology between specialists in nanoparticle measurement, epidemiology and ergonomics, our results follow three axes. 1) The systematic review of the literature on current recommendations for assessing occupational exposures to nanoparticles highlights the existence of 23 documents focusing on the measurement of manufactured nanoparticles only, excluding nanoparticles emitted unintentionally by some industrial processes. In addition, these recommendations for preventionists must evolve to take better account of work activity and become operational. 2) The exposure assessment method developed in this thesis work is based on the mobilization of the company's stakeholders to gather information on potential exposure situations. Then, real-time as well as time averaged aerosol measurements, accompanied by heart rate recording, were synchronized with videos of work situations. A breakdown at different time scales, at the work activity stage or in more detailed action carried out by the operator, revealed real exposure situations to nanoparticles, and characterized the associated exposure levels, taking into account the physical intensity of the work. 3) We show that discussions with operators during confrontation interviews involving real-time measurement synchronized to videos of the work activity, made it possible to make these exposure situations and their determinants visible, in the form of “typical exposure situations”. Presenting the results in association with the work activity analysis in the companies contributes to understanding and questioning the regulated safety practices to make them change. It is through these collective exchanges that the determinants of exposure are discovered, allowing to the company’s stakeholders to improve exposure control. The use of exposure situations is also a means of influencing design projects by transferring requirements for conception or prevention. It therefore becomes possible to expand exposure assessment to nanoparticles and contribute to collectively build safety within innovation.

L'objectif de cette thèse est d'étudier un aspect de la compréhension de textes ; la construction de la représentation mentale et le maintien de la cohérence, en fonction des capacités mnésiques du lecteur. Pour comprendre un texte, le lecteur est amené à élaborer une représentation mentale de la situation évoquée par celui-ci (i.e., le modèle de situation). Pour cela, il doit tout au long de la lecture mettre en relation les informations en cours de traitement avec celles préalablement traitées et supprimer des informations devenues non pertinentes afin de maintenir la cohérence de la signification qu'il est en train de construire (Kintsch, 1998 ; Gernsbacher, 1990). Les compétences mnésiques sont donc essentielles dans la mise en place de cette cohérence. Par ailleurs, cette recherche de cohérence devrait se faire à partir de plusieurs dimensions du texte, à savoir la spatialité, la temporalité, la causalité, et l’émotion (Zwaan, Langston & Graesser, 1995). Notre premier objectif a été de mettre en évidence l’existence du processus de suppression des informations spatiales lors de la construction de la représentation mentale. Pour cela, nous avons présenté des textes contenant deux informations spatiales, l’une de ces informations a été développée de façon préférentielle (l’autre devenant non pertinente) et nous avons fait varier la quantité de données textuelles présentées selon les textes. Ce protocole nous a ainsi permis de tester l’inhibition (i.e., mise en retrait), et la suppression de ces informations spatiales. Pour étudier le lien entre les capacités mnésiques et le processus de suppression, nous avons utilisé une épreuve qui teste la capacité de la mémoire de travail des participants (i.e. les blocs de Corsi). Notre deuxième objectif était de tester de façon approfondie la mise en place des processus d’inhibition et de suppression lors de la lecture d’un texte en fonction du type d’information présentée (pertinentes, non pertinentes et incohérentes avec l’histoire du texte).Les résultats obtenus nous ont permis de conclure à l’existence d’un processus d’inhibition qui intervient pour les informations incohérentes d’un texte, et d’un mécanisme de suppression intervenant pour des informations non pertinentes. De plus les informations incohérentes semblent être d’abord inhibées avant d’être définitivement supprimées de la représentation mentale du texte. Ces deux processus sont indispensables à la construction d’un modèle de situation cohérent d’un texte. / The objective of this research is to study an aspect of comprehension text; the construction of the mental representation and the preservation of coherence, according to working memory capacities of the reader. To understand a text, the reader is brought to elaborate a mental representation of the situation evoked by this one (i.e., the model of situation). To this aim, the reader should put in relation the information in the course of treatment with those handled earlier and delete information became irrelevant to maintain the coherence of the meaning (Kintsch, 1998; Gernsbacher, 1990). Memorial skills are thus essential in the implementation of this coherence. Besides, this research of coherence should be made from several dimensions of the text, namely the spatiality, the temporality, the causality, and the emotion (Zwaan, Langston and Graesser, on 1995).Our first objective was to highlight the existence of the mechanism of suppression of the spatial information during the construction of the mental representation. For that purpose, we presented texts containing two spatial informations, one of this information was developed in a preferential way (the other one becoming irrelevant) and we made vary the quantity of textual data presented according to texts. This protocol allowed us to test the inhibition, and the suppression of this spatial information. To study the link between working memory capacities and the process of suppression, we used a test that evaluates the capacity of the working memory of the participants (i.e. Corsi’s blocks).Our second objective was to test in a more complete way the implementation of inhibition and suppression processes during reading of a text according to the type of presented information (relevant, irrelevant and incoherent with the story of the text).Obtained results allowed us to confirm the existence of a process of inhibition which intervenes for the incoherent information of a text, and a mechanism of suppression occurring for the irrelevant information. The inconsistent information seems to be inhibited at first, before definitively eliminated by the mental representation of the text. These two processes are necessary to the construction of a coherent model of situation of a text.

La lecture de phrases évoquant un contexte émotionnel engendre un modèle mental de situation émotionnel. Le but de cette thèse était d’étudier les conséquences électrophysiologiques et comportementales de la détection d’une expression faciale émotionnelle ne correspondant pas à l’attente créée par un modèle de situation émotionnel. Nous avons également étudié la manière dont l’empathie autoévaluée (à l’aide du questionnaire EQ ; Baron-Cohen et Wheelwright, 2004) pouvait affecter la manière dont cette incongruité pragmatique émotionnelle était traitée. Les résultats comportementaux ont montré, chez 32 participants, que l’incongruité pragmatique émotionnelle est plus difficile à détecter que la congruité pragmatique émotionnelle (plus d’erreurs de reconnaissance et des temps de réponses allongés). L’allongement des temps de réponses en condition incongrue était d’autant plus grand que les habiletés sociales (mesurées à l’aide du questionnaire EQ) des participants étaient faibles. Les potentiels évoqués neuroélectriques affectés par l’incongruité pragmatique émotionnelle étaient la N400, la LPN et, de manière marginale, la P300. L’activité neuroélectrique évoquée dans la fenêtre temporelle de la N400 n’était pas affectée de la même manière par l’incongruité émotionnelle, selon le score à la sous-échelle EQ d’empathie cognitive des participants. Enfin, nous avons testé si les patients schizophrènes pouvaient valider les prérequis nécessaires au traitement de l’incongruité pragmatique émotionnelle (effectuer une simulation émotionnelle et catégoriser une expression faciale émotionnelle). D’après nos résultats, ces prérequis peuvent être remplis, même s’ils semblent affectés par la pathologie, en particulier en ce qui concerne la catégorisation des visages neutres. En conclusion, cette thèse a permis de mieux comprendre les mécanismes de la détection de l’incongruité émotionnelle et de mettre en valeur son importance sociale. / Reading sentences setting up an emotional context generates a mental model of the emotional situation. The aim of this thesis was to study the electrophysiological and behavioral consequences of the detection of an emotional facial expression that does not match the expectancy created by an emotional situation model. We have also studied how self-reported empathy (measured with the EQ, Baron-Cohen and Wheelwright, 2004) could affect the way this pragmatic emotional incongruence was processed. Behavioral results among 32 participants evidenced that pragmatic emotional incongruence was harder to detect that pragmatic emotional congruence (more recognition errors, longer response times). Response times increased with decrease in the social skills (subscale score at the EQ questionnaire). The neuroelectrical event-related potentials affected by pragmatic emotional incongruence were the N400, the LPN and, marginally, the P300. The neuroelectrical evoked activity in the N400 time window was modulated by participants’ score at the cognitive empathy EQ scale. Finally, we checked if schizophrenic patients could validate prerequisites needed in order to process pragmatic emotional incongruence (perform an emotional simulation and categorize an emotional facial expression). According to our results, these prerequisites could be filled, even if they appear to be affected by the pathology, in particular as regards the categorization of neutral faces. To conclude, this thesis improved our current understanding of the underlying mechanisms of emotional incongruence detection and underlies its social importance.

This study proposes that the design of Mark's Gospel is best appreciated by recognising the particular political, social and religious situation that gave rise it, and by taking into account the concerns, experiences and emotions of both the author and the intended readers. It is argued that proposals for an Eastern provenance lack evidence and plausibility, and that the Gospel was written in Rome. The time of writing is identified as the latter months of 71, as the Gospel contains a number of indications that the Jerusalem Temple had been destroyed and that the Triumph of Vespasian and Titus in July/August 71 had recently occurred. Moreover, there are several allusions to events that had occurred within a year or two prior to that date. An investigation of the political and social situation shows that Christians had reason to be fearful, especially after the return of Titus. Through an examination of the rhetorical techniques contained within the text, it is proposed that the Gospel was a response to the protracted suffering of the Christians of Rome, addressing their doubts about God in the face of Roman power, their fear of further executions, and stresses within the community caused by apostasy and betrayal. Paying close attention to the mood of the text, an analysis of Mark's rhetoric shows how it responds to the readers' anxieties (including fear of delation), counters Flavian propaganda, and provides hope and strength. As appeals to the emotions were regarded as a key tool of ancient rhetoric, careful attention is paid to their use throughout the Gospel, showing that Mark produced a text full of pathos, matching the highly stressful atmosphere, and placing the readers' cries for help and prayers into the mouths of characters. In repeatedly stirring the readers' emotions by reminding them of their own painful experiences and by alluding to contemporary events and social attitudes, Mark explains why they are persecuted, and helps them to deal with their fear. He portrays Jesus as the one who had led the way by accepting martyrdom for the gospel in similar circumstances. He shapes many scenes to remind them of their Roman situation, especially the trials and executions of fellow Christians. Mark's rhetorical use of the disciples is also explored, showing that he aimed to elicit sympathy for those who had failed under pressure, which indicates that he was advocating their readmittance into the community. It is proposed that reading the Gospel as rhetoric addressed to this situation provides a quite different view of its nature, design and purposes, and gives a very different perspective to a number of debated issues within Markan scholarship.

The Authorities attitudes towards Gypsies have been characterized by prejudice for a long time. This has lead to the relief actions of the Authorities being formed by discriminating acts. In purpose of eliminating the discrimination of the Gypsies, the Delegation for Gypsy matters formulated a strategy for solving this problem in the report “Gypsy rights – a strategy for Gypsies in Sweden”. Despite the goodwill of the Authorities this report has been criticized by Gypsies in Sweden.   In the investigation of the derivation of this criticism the aim of this essay is to look at how the Authorities attitude towards Gypsies is shown in this report and how it affects the creation of their ethos. This analysis is made with a Critical Linguistic Analysis and the Stasis Theory.    The result showed that the Delegation for Gypsy matters dissociate themselves from the former attitudes that characterized the Authorities view of Gypsies. Through this move they try to show solidarity with them. Despite this equality aim it is possible to make note of an authoritative touch that imply a view of a society where the power is distributed from the top to the bottom. Even the picture of the Gypsies as a weak group can be noted. / Myndigheters attityder har länge varit präglade av fördomar när det gäller romer. Detta har medfört att deras hjälpinsatser för att förbättra romernas situation har präglats av diskriminerande åtgärder. I syfte att komma bort från den diskriminerande behandlingen av romerna utformade Delegationen för romska frågor en strategi för hur detta problem kunde lösas. Detta nya betänkande har dock fått kritik från romer i Sverige. För att undersöka vad denna kritik beror på är syftet med den här uppsatsen att undersöka hur myndigheters attityder gentemot romer kommer till uttryck i betänkandet samt hur detta påverkar skapandet av myndigheternas ethos. Detta görs genom en kritisk lingvistisk analys av textens verbprocesser, negationer och passivkonstruktioner. Detta resultat kopplas sedan till statusläran. Resultatet som framkommit ur analyserna är att Delegationen för romska frågor tydligt tar avstånd från myndigheternas tidigare attityder och förhållningssätt. Genom detta försöker de istället solidarisera sig med romerna. Trots denna strävan efter jämlikhet går det att uttyda auktoritära drag som antyder en samhällssyn där styrandet sker uppifrån och ned. Även drag av romer som en svag grupp går att utläsa.

Unlimited demands of development and non-stopped destruction of surrounding environments cause many environmental problems. In this paper, Climate Change as one important issue has been studied against an Asian background. For the purpose of showing a clear trend of communicated corporate awareness in global Climate Change issues, in this report, seventy Asian companies have been studied. The results show a relatively low-level growth curve of communicated corporate Climate Change awareness by dissecting companies’ CEO Letters during years 2000 to 2009, followed by a comparison study with European results and five possible explanations in the discussion part. As the conclusion of this paper, an increased interest among Asian governments and companies during year 2000-2009 has been observed. However, there is still lack of knowledge on a general level compared with the European results. According to the five possible explanations, several possible future studies have also been recommended in the paper: 1) Comparison study under the same scope within Asia or other continents; 2) Case-study on specific interested companies; 3) On-going study on the future curve trend with the same target group.

I denna kandidatuppsats undersöks berättelsers retoriska funktion i tidningen Situation Sthlm. Huvudsyftet är att undersöka om och i sådana fall hur berättelserna i tidningen bidrar till att uppnå tidningens publicistiska målsättning. I det ingår det underordnade syftet att undersöka om och i sådana fall hur berättelserna bidrar till att skapa identifikation hos läsarna. Materialet består av sex stycken berättelser som är tagna ur olika nummer av tidningen och samtliga berättelser handlar om hemlösa människor som själva är försäljare av tidningen. Uppsatsen bygger på teorier om vad en berättelse är, berättelsers retoriska funktion samt teorier om identifikation. Analyserna är gjorda efter Sonja K. Foss modell för narrativ analys om än i något reviderade version då inte alla analyskategorier som finns med i originalmodellen används i uppsatsen. Uppsatsen visar på att samtliga berättelser har potential att skapa identifikation och att bidra till den publicistiska målsättningen i någon mån men de berättelser som har potential att engagera flest läsare är de som är specifika på flera olika nivåer. Detta uppnås dels genom att ge detaljerade beskrivningar av miljöer och dels genom att karaktärerna skildras på ett mångdimensionellt och nyanserat sätt i kombination med att deras handlingar upplevs som motiverade och begripliga. Även användandet av topiker är centralt för att uppnå det retoriska syftet. Genom att vissa av berättelserna erbjuder läsarna flera olika topiker (mentala mötesplatser) minskar risken att vissa läsargrupper exkluderas. / This Bachelor thesis investigates the rhetorical function of stories published in the Stockholm based street newspaper, Situation Sthlm. The main purpose of the study is to investigate if, and in such a case how, the stories aid in obtaining the goals set by the newspaper with regards to their publishing criteria. A subordinate purpose to that is to investigate if, and in such a case how, the stories aid in creating a sense of identification for the readers. The materials used, include six stories retrieved from several different issues of Situation Sthlm, and in common each story depicts a homeless person who works as a vendor for the street newspaper. The thesis utilizes several different theories aimed at describing the concept of stories, the rhetorical function of stories as well as theories regarding the concept of identification. The model for narrative analysis established by Sonja K. Foss, has been applied for the analyses performed in this study, the model has however been slightly reduced due to the exclusion of certain categories that are included in the original model. It is concluded in this thesis that the six stories analyzed all have the potential of creating a sense of identification for the reader and that they, to an extent, contribute to the newspaper’s publishing criteria. Nevertheless, the stories that have the potential of capturing the largest amount of readers are those that include several different levels of specificity. This is partially achieved through highly detailed descriptions of the milieus in which the story takes place and partially through highly nuanced and multi-dimensional character portrayals in combination with creating an essence of the character’s actions as being well motivated and comprehendible. The usage of topos is also crucial in order to achieve the rhetorical aims in the stories analyzed. By offering an array of topos (fictional meeting places), which was the case for some of the stories, there is a reduced risk of excluding certain categories of readers.

A politician on the peak of his career suddenly sees himself in the middle of not one or two, but five different crisis, that demand a fitting response and a well planned crisis management strategy. While focusing on ethos and its development, the following paper analyses the communicative strategies used by Germany's ex-minister of defense, Karl-Theodor zu Guttenberg. Within his one and a half year tenure he had to handle continuing accusations against policy and character. Guttenberg, who in many eyes was seen as Germany's most popular politician and whose ethos, therefore, prior to the first crisis could be described as strong, is loosing his trustworthiness among the military and other politicians the longer each crisis continues. The purpose of this study is to identify the communicative pattern of Mr. Guttenberg, which in the end lead to his resignation, while his popularity continues to be strong. With theories like Benoits apologia strategies, Bitzers rhetorical situation and Ryans kategoria and apologia speechset, the analysis of articles of the German mass medium ”Bildzeitung”, clearly mirrors Guttenberg’s tendency to react offended to personal accusations. While being able to handle accusations against his policy, this continuing communicative mistake provides an opportunity for his critics.

The objective of the proposed research is to study the integration of humans and automation for the operation of regenerative life support systems (RLSS). RLSS combine physico-chemical and biological processes with the purpose of increasing the autonomy of space habitats and the life quality of their living organisms by properly reusing byproducts and regenerating consumable resources. However, these processes require energy and time to transform chemical compounds and organic wastes into nutrients, consumables, and edible products. Consequently, the maintenance of RLSS imposes a considerable workload on human operators. In addition, the uncertainties introduced by unintended chemical reactions promoted by material loop closure may create unexpected situations that, if unattended, could translate into performance deterioration, human errors, and failures. The availability of novel chemical and biological sensors together with computational resources enable the development of monitoring and automation systems to alleviate human workload, help avoid human error, and increase the overall reliability of these systems. This research aggregates sensor data and human-expert situation assessments to create a representation of their situation knowledge base (\gloss{skb}). The representation is used in a switched control approach to the automation of RLSS, for decision support, and human-automation coordination. The aggregation method consists of an optimization process based on particle swarms. The purpose of this work is to contribute to the methodological development of situation-oriented and user-centered design approaches to human-automation systems. Experiments and simulations are supported on the process of respiration in an aquatic habitat acting as a RLSS.