O presente trabalho apresenta a trajetória do recente cenário de desenvolvimento econômico-industrial de Minas Gerais como consequência da desconcentração industrial brasileira verificada, notadamente, a partir dos anos de 1970. O fenômeno da desconcentração produtiva vem chamando atenção de pesquisadores influenciados pelos estudos acerca da “reversão da polarização” sobretudo em países desenvolvidos, e que no Brasil tem sido experimentado pelo Estado de São Paulo nas últimas décadas. Este fenômeno, que originalmente permitiria maior articulação e integração do sistema produtivo nacional, não tem sido suficiente para estreitar as desigualdades regionais, além do mais, pesquisas recentes apontam para um novo processo de aglomeração, chamado de desenvolvimento poligonal, agora no Centro-Sul do País. Mantendo o foco no Estado de Minas Gerais, a presente investigação é justificada nos estudos de autores renomados que apontam o Estado de Minas Gerais como maior beneficiário do processo da desconcentração, assumindo também um destaque maior na produção industrial nacional, mas que demonstra claramente um desenvolvimento desigual entre as suas diversas regiões. Assim sendo, objetiva-se verificar o cenário econômico-industrial de Minas Gerais pela sua dinâmica setorial e pelos seus fatores locacionais, com base nas 66 microrregiões que integram o Estado, nos anos de 2007 e 2014. A base de dados utilizada para o estudo corresponde ao emprego efetivo por atividades econômicas da CNAE 2.0 no período informado, disponíveis pela Relação Anual de Informações Sociais. O intervalo de tempo determinado justifica-se por corresponder ao período mais recente dos dados do Estado mineiro, sendo oito anos um período consideravelmente capaz de captar mudanças na estrutura produtiva das microrregiões estudadas. Ademais, por utilizar, entre outros métodos, o Shift-Share, isto é, o método diferencial-estrutural, este preconiza manipular dois anos, o inicial (2007) e o final (2014), em que, quanto menor o espaço de tempo maior a relevância captada no intervalo proposto. Para o tratamento dos dados foram utilizados métodos complementares da estatística multivariada, sendo eles: o método Diferencial-Estrutural e Análise Correlacionada dos Dados, a Análise de Componentes Principais e a Análise de Clusters. Os cálculos, assim como o tratamento dos dados foram realizados no software estatístico denominado Ambiente R. Entre outros resultados, pode-se destacar que Minas Gerais apresenta uma estrutura produtiva relativamente diversificada entre setores weberianos, tradicionais e dinâmicos, com variação positiva, em termos de oferta de empregos, no período entre 2007 e 2014. Atenta-se, porém, para os setores da indústria dinâmica que demonstraram perda de representatividade de empregos, aludindo à continuação da velha estrutura produtiva de Minas Gerais. Além disso, verifica-se que tais setores (dinâmicos) estão fortemente concentrados nas microrregiões pertencentes à Região Metropolitana de Belo Horizonte e Sul de Minas / This work presents the trajectory of the recent economic-industrial development scenario of Minas Gerais state resulting of the Brazilian industrial deconcentration, which was remarkable from 1970s. The productive deconcentration phenomenon has attracted attention of researchers, who are motivated by the “polarization reversal” studies that has happened, mainly, in developed countries. In the Brazil, it has occurred in the São Paulo state in the last decades. Such phenomenon, which originally would allow greater articulation and integration of the national productive system, has not been enough to narrow regional inequalities. Moreover, recent research points to a new agglomeration process called polygonal development, now concentrated in the Center-South of Brazil. Our study is based on the researches of renowned authors who point out Minas Gerais state as the major beneficiary of the deconcentration process, taking a highlight place in the national industrial production. However, this state clearly demonstrates an uneven development among its various regions. Hence, the aim of this work is to verify the current economic-industrial scenario of Minas Gerais, in the years 2007 and 2014, through its sectoral dynamics and its locational factors based on the 66 microregions that make up the state. The database used for this study refers to the effective employment according to the economic activities of the CNAE 2.0 in the mentioned period, which is available on Annual Social Information Report (RAIS). The time interval is justified because it corresponds to the most recent period of the available data about Minas Gerais state and eight years is a period considerably able to capture changes in the studied microregions productive structure. Moreover, the Shift-Share method employed in this work suggests to manipulate two years, the initial (2007) and the final (2014), so that the smaller time interval the grater the relevance capture in such period. For treatment of the data, it was used multivariate statistical complementary methods: Shift-Share and Correlated Data Analysis; and Principal Component Analysis and Cluster Analysis. Whole data processing was performed in the statistical software R. Among the results, one can be highlighted that Minas Gerais presents a relatively diversified productive structure among weberian, traditional and dynamic sectors, with a positive variation in the job offer between 2007 and 2014. However, one can notice that sectors of dynamic industry have demonstrated a loss of employments representativeness, which suggests the continuation of the Minas Gerais traditional productive structure. In addition, one can verify that such sectors (dynamics) are strongly concentrated in the regions located at Metropolitan Region of Belo Horizonte and Southern of Minas Gerais state.

L’Acte uniforme portant organisation des procédures collectives d’apurement du passif, adopté le 10 avril 1998 à Libreville et entré en vigueur le 1er janvier 1998 est venu harmoniser le droit de la faillite dans les pays membres de l’Organisation pour l’Harmonisation en Afrique du droit des Affaires (OHADA). En effet, ces pays étaient jusque là, en la matière, dotés de textes inadaptés datant de l’époque coloniale. Au regard de la parenté aujourd’hui avérée des ordres juridiques africain et français en Droit des entreprises en difficulté, il n’était pas inintéressant de mener une étude comparative sur le rôle du juge dans le sauvetage de l’entreprise en difficulté dans les deux systèmes. L’étude révèle qu’en droit africain et en droit français, les degrés d’intervention du juge varient selon que l’entreprise est in bonis ou selon qu’elle est en état de cessation des paiements. Pour permettre au juge de mener à bien la mission de sauvetage de l’entreprise en difficulté, les législateurs africain et français lui ont octroyé des moyens d’action processuels qui se caractérisent de manière tantôt convergente et tantôt divergente selon les cas, par une maîtrise de l’instance et, par l’exécution immédiate des décisions judiciaires rendues. L’étude révèle cependant l’existence dans les deux ordres juridiques de nombreux obstacles qui s’opposent à la mission de sauvetage incombant aux juges africain et français, obstacles tant d’ordre fonctionnel que d’ordre structurel. A côté des solutions apportées ici et là à toutes ces problématiques, et à bien d’autres soulevées tout au long de l’étude, de nouvelles propositions sont faites pour rendre l’action du juge plus efficiente. Il reste que, qu’il s’agisse du droit africain ou du droit français, à travers la question relative au rôle du juge dans le sauvetage de l’entreprise en difficulté, se pose la récurrente problématique de la réelle capacité du droit à juguler les phénomènes économiques. / The Uniform Act organizing collective proceedings for discharge of liabilities, adopted on 10 April 1998 in Libreville and entered into force on 1 January 1998 came harmonize the insolvency law in the Member countries of the Organization for the Harmonization of the law of Affairs (OHADA). Indeed, these countries were up there, in material, with inadequate texts dating from the colonial era. Under today proven relatives of African and French legal systems in law firms in difficulty, it was interesting to carry out a comparative study on the role of the judge in the rescue of the firm in difficulty in both systems. The study reveals that African law and French law, judge's intervention levels vary depending on whether the company is in bonuses or depending on whether it is in a State of cessation of payments. To enable the judge to carry out the mission to rescue of the firm in difficulty, African and French lawmakers have granted action procedural means characterized sometimes convergent and sometimes divergent manner as appropriate, by a master of the instance and immediate execution of judicial decisions. However, the study reveals the existence in both legal orders of many obstacles that oppose the incumbent judges African and French, rescue mission obstacles so many functional order than structural. Next to the solutions here and all these problems, there other proposals are made to make more efficient action by the judge. It remains that, whether it's African law or French law, through the question of the role of the judge in the rescue of the firm in difficulty, arises the recurring problem of the real capacity of the law to curb economic phenomena.

Cette thèse concerne l’anatomie macroscopique des gyri de Heschl (GH) en relation avec la Préférence Manuelle (PM) et la Spécialisation Hémisphérique (SH) pour le langage étudiée dans une base de données multimodale dédiée à l’étude de la SH (la BIL&GIN), équilibrée pour le sexe et la PM. Le GH, situé à la surface du lobe temporal, abrite l’aire auditive primaire. Des études ont montré que le volume du GH est asymétrique gauche, et que le GH gauche (GHG) covarie avec les performances phonologiques et avec la quantité de cortex dévolu au traitement temporel des sons, suggérant une relation entre GHG et SH pour le langage. Pourtant l’anatomie des GH, très variable en terme de gyrification, est mal connue. Nous avons : 1- Décrit la distribution inter-hémisphérique de la gyrification des GH sur les images IRM anatomiques de 430 sujets. 2- Etudié les variations de surface et d’asymétrie du premier gyrus ou GH antérieur (GHa), montré sa diminution en présence de duplication et l’existence d’une asymétrie gauche pour les configurations les plus fréquentes avec GHG unique. Les gauchers présentaient moins de duplications droites et une perte de l’asymétrie gauche de GHa. 3- Testé si la variance de l’anatomie du GH expliquait la variabilité interindividuelle des asymétries mesurées en IRM fonctionnel pendant une tâche d’écoute de mots chez 281 sujets, et si les différences anatomiques liées à la PM étaient en relation avec une diminution de la SH pour le langage des gauchers. La distribution du nombre de GH expliquait 11% de la variance de l’asymétrie fonctionnelle du GH, les configurations à GHG unique étant les plus asymétriques gauches, sans effet de la PM sur la latéralisation fonctionnelle du GH. / This thesis concerns the macroscopical anatomy of Heschl’s gyri (HG) in relation with Manual Preference (MP) and the Hemispheric Specialization (HS) for language studied in a multimodal database dedicated to the investigation of HS and balanced for sex and MP (BIL&GIN). HG, located on the surface of the temporal lobe, hosts the primary auditory cortex. Previous studies have shown that HG volume is leftward asymmetrical and that the left HG (LHG) covaries with phonological performance and with the amount of cortex dedicated to the processing of the temporal aspects of sounds, suggesting a relationship between LHG and HSL. However HG anatomy is highly variable and little known. In this thesis we have: 1- Described HG inter-hemispheric gyrification pattern on the anatomical MRI images of 430 healthy participants. 2- Studied the variation of the first or anterior HG (aHG) surface area and its asymmetry and shown its reduction in the presence of duplication and that its leftward asymmetry was present only in the case of a single LHG. Left-handers exhibited a lower incidence of right duplication and a loss of aHG leftward asymmetry. 3- Tested whether the variance of HG anatomy explained the interindividual variability of asymmetries measured with fMRI during the listening of a list of words in 281 participants, and whether differences in HG anatomy with MP were related to decreased HS for language in left-handers. HG inter-hemispheric gyrification pattern explained 11% of the variance of HG functional asymmetry, the patterns including a unique LHG being those with the strongest leftward asymmetry. There was no incidence of MP on HG functional lateralization.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-26T12:28:16Z No. of bitstreams: 1 Vilma Santana dos Santos.pdf: 14675369 bytes, checksum: 9aad0029c3f29afab829421f119ac5ea (MD5) / Made available in DSpace on 2018-03-26T12:28:16Z (GMT). No. of bitstreams: 1 Vilma Santana dos Santos.pdf: 14675369 bytes, checksum: 9aad0029c3f29afab829421f119ac5ea (MD5) Previous issue date: 2018-02-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study presents a research about the policy of the teachers’ training in the education of Young People and Adults (EJA) offered by the latu senso post-graduation course in the level of specialization in Professional Education Integrated to the Elementary one for Young People and Adults – specialization in Proeja, which took place in the network of schools of the Federal Institute of Education, Science and Technology. implemented by the Decree nº 5.840/2006. This is a pioneering policy in this educational field, developed by the Ministry of Education and Culture (MEC) through the Secretary of Professional Education and Technology (SETEC) in 2006.to consolidate actions of the National Integration Program for Young People and Adults (Proeja) instituted in 2005 by the Federal Government. The research examined the connection of the Specialization Course in Proeja with the professional practices of the teachers-students, egresses from the course, from their own perspective in relation to the challenging situations these professionals of EJA are used to facing in their daily life. To do that, the Specialization course in Proeja (CEP), at the Federal Institute of Education, Science and Technology in São Paulo – Campus São Paulo, was analyzed through a) documental mapping; b) questionnaire, applied to 20 (twenty) teachers-students graduated from 2007 to 2015 in CEP, that aimed at collecting data of the teachers- students of this course about the received education and its relation with their professional performance after the conclusion of the course; and (c) interview with the former coordinator of CEP at IFSPSP. The data collected were organized in summary tables of information and charts. The research had as basic support: (a) available bibliographic sources from scholars such as Arroyo, Andrade, Cury, Di Pierro, Haddad, Soares and Ribeiro; (b) authors related to the ongoing teachers’ education such as Canário, Barroso, Contreras, Giovanni, Malglaive, Marin and Nóvoa and (c) EJA and Proeja inherent documental sources: laws, decrees, decrees law, reports, administrative rules and resolutions. According to the protagonists of this study, the obtained findings confirm the existence of a connection between the theory delivered in CEP of IFSP-SP and the daily school practice of these teachers-students. The CEP at IFSP-SP enabled an unprecedented training model of EJA teachers in the city of São Paulo which in general and in different ways dignified EJA in the work places of the teachers – students. Besides that, the professional identity and the autonomy of the teachers-students, required to the development of their academic background, were mobilized / Este estudo apresenta pesquisa sobre a política de formação de professores da Educação de Jovens e Adultos (EJA), oferecida por meio do Curso de Pós Graduação Lato Sensu em nível de Especialização em Educação Profissional Integrada à Educação Básica na Modalidade de Educação de Jovens e Adultos – Especialização em Proeja, levado a efeito na rede de escolas do Instituto Federal de Educação, Ciências e Tecnologia e implementado pelo Decreto nº 5.840/2006. Trata-se de política pioneira neste campo educativo, desenvolvida pelo Ministério da Educação (MEC), por meio da Secretaria de Educação Profissional e Tecnologia (SETEC), no ano de 2006, para consolidar ações do Programa Nacional de Integração da Educação Profissional com a Educação Básica na Modalidade de Jovens e Adultos (Proeja), instituído no ano de 2005, pelo Governo Federal. A pesquisa analisou a articulação do Curso de Especialização em Proeja com as práticas profissionais dos professores-alunos egressos dele, sob o olhar dos próprios egressos, face às situações desafiadoras, com as quais os profissionais da EJA costumam confrontar-se no seu cotidiano escolar. Para tanto, analisou-se o Curso de Especialização em Proeja (CEP), vigente no Instituto Federal de Educação, Ciência e Tecnologia de São Paulo – Campus São Paulo (IFSP-SP), mediante: (a) levantamento documental; (b) questionário aplicado a 20 (vinte) professores-alunos egressos, formados entre os anos de 2007 a 2015 no CEP, visando obter dados sobre os próprios professores-alunos egressos, sobre a formação recebida e sua relação com a atuação profissional, posterior à conclusão do Curso; e (c) entrevista com o ex-coordenador do CEP no IFSP-SP. Os dados coletados foram organizados em quadros-síntese de informações e tabelas. Tomaram-se como apoios básicos para a pesquisa: (a) fontes bibliográficas disponíveis de estudiosos da EJA, como: Arroyo, Andrade, Cury, Di Pierro, Haddad, Soares e Ribeiro; (b) autores voltados para formação continuada de professores, como: Canário, Barroso, Contreras, Giovanni, Malglaive, Marin e Nóvoa e (c) fontes documentais inerentes à EJA e ao Proeja: leis, decretos, decretos lei, pareceres, portarias e resoluções. Os resultados obtidos confirmam, de acordo com os protagonistas deste trabalho de pesquisa, a existência de articulação entre a teoria ministrada no CEP do IFSP-SP e a prática desses professores-alunos no cotidiano escolar. O CEP no IFSP-SP viabilizou um modelo de formação de professores da EJA inédito no município de São Paulo que, em geral e de diferentes modos, dignificou a EJA dentro dos locais de trabalho dos professores-alunos. Além disso, foram mobilizadas a identidade e autonomia profissionais nos professores-alunos necessárias ao avanço de sua formação acadêmica

L’apparition d’un acte de Justice régulé selon les règles substantielles et processuelles adoptées par l’État façonne la construction d’une véritable activité professionnelle attachée à l’acte de Justice étatique : il s’agit de la professionnalisation du juge. Durant un certain temps, la mission de Justice devient l’affaire du peuple avec la création des juridictions de l’ordre judiciaire composées de citoyens en totalité ou en partie. Cependant, plusieurs problèmes sont observés dans l’exécution de l’acte de Justice étatique par ces citoyens. Face à ces difficultés, la conception de l’exercice de la mission de Justice étatique doit être modifiée: celle-ci ne peut pas être considérée comme une simple occupation. Il s’agit d’une activité dont la complexité implique une approche professionnelle dans sa mise en pratique. Il en résulte la création d’un parcours formateur à l’attention de ceux qui souhaitent faire acte de Justice étatique et l’établissement d’un chemin hiérarchique à l’attention de ceux qui souhaitent faire carrière dans la magistrature. Toutefois, face aux évolutions de la Règlementation et de la Société, des faiblesses dans la représentation initiale de l’exécution de l’acte de Justice étatique apparaissent : l’acte de Justice étatique ne doit plus seulement être juridiquement cohérent avec un rôle judiciaire précis attribué à chacun. Il doit être également spécialisé et surtout rapide. Il s’ensuit une confrontation entre l’acte de Justice étatique tel qu’il est exécuté conformément à ces nouvelles exigences et les nécessités de la mission de Justice telle qu’elle a été initialement apprise par les juges. / The appearance of an act of Justice regulated by the substantive and procedural rules adopted by the state shapes the construction of a true professional activity tied to the act of state Justice: this is the professionalization of the judge. For a time, the mission of Justice becomes the business of the people with the creation of the courts of the judiciary composed of citizens in whole or in part. However, several problems are observed in the execution of the act of state Justice by those citizens. Faced with these difficulties, the idea of the exercise of state justice mission should be modified: it can not be considered a single use. This is an activity whose complexity requires a professional approach in its implementation. The result is the creation of a formative career to the attention of those who wish to act of state justice and the establishment of a hierarchical path to the attention of those interested in a career in the judiciary. However, given the changes in the Regulations and Society, weaknesses in the initial representation of the performance of the act of state Justice appear: the act of state Justice should no longer only be legally consistent with a specific judicial role assigned to each. It should also be specialized and especially fast. It follows a confrontation between the act of state Justice as performed in accordance with the new requirements and needs of the mission of Justice as it was originally taught by the judges.

Le mouvement de la spécialisation du droit des biens révèle toute la richesse de cette discipline.Plus précisément, la spécialisation du droit des biens suscite de nombreux troubles et apporte de profonds enrichissements au droit commun des biens.La spécialisation du droit des biens cause de nombreux bouleversements au sein du droit commun des biens. D’une part, la métamorphose de l’objet du droit des biens se manifeste parl’inflation de nouvelles richesses notamment au travers de l’émergence de nouvelles valeurs etde nouveaux biens. D’autre part, l’étude de la spécialisation du droit des biens a conduit àconfronter logiquement ces nouvelles valeurs et ces nouveaux biens aux catégories existantes ausein du Code civil, ce qui n’a pas manqué de mettre en évidence des difficultés d’insertion dansle Code civil notamment à travers la quête ardue de modes de protection. Ce phénomène de« spécialisation du droit des biens » apparaît et se traduit parfaitement à travers le fourmillementde droits qui existe aujourd’hui à l’extérieur du Code civil. Dès lors une métaphore se dessinecelle d’un atome où une multitude d’électrons gravitent autour de leur noyau.Par ailleurs, la spécialisation du droit des biens s’affirme comme une source de régénérescencedu droit commun des biens. L’incessante confrontation entre la spécialisation du droit des bienset le droit commun des biens révèle de profondes interactions. D’une part, la spécialisation dudroit des biens va participer au renouvellement des notions de bien et de patrimoine qui irriguentle Code civil. D’autre part, la lecture de la spécialisation du droit des biens à travers le prisme dela propriété et des droits réels contenus dans le Code civil a suscité la renaissance des principesféconds posés par le Code civil qui s’avèrent transposables aux nouvelles richesses.L’articulation du « droit spécial des biens » et du droit commun des biens démontrel’extraordinaire plasticité des principes directeurs du Code civil, témoignant par là des fabuleuxressorts que concentre toujours aujourd’hui le Code civil. Le dynamisme de ce mécanismerévèle l’infinie richesse de leur collaboration.La spécialisation du droit des biens se présente tour à tour comme un mouvement comportantdes dispositions dérogatoires au droit commun mais encore des dispositions créatrices de droitcommun. / The movement of the specialization of the law of the properties reveals all the wealth of this discipline.More exactly, the specialization of the law of the properties arouses numerous disorders and brings profound enrichments to the common law of the properties.This phenomenon of « specialization of the law of the properties » appears and is perfectly translated through the swarming of rights which exists outside of the civil code today. From then on a metaphor is outlined that of an atom where a multitude of electrons revolves around their nucleus.The joint of « the special law of the properties » and of the common law of the properties demonstrates the extraordinary plasticity of the guiding principles of the civil code, showing there fabulous springs which concentrates always today the civil code.

資源基礎理論指出，策略要建立在自有的資源基礎上，並發展出對應資源 的能力，以取得持久的競爭優勢。中小企業受限於資源不足，只能專精於 整個價值活動中的一個小片斷，要連結其他成員，組織成綿密的企業網路 ，結合大家的資源，共同創造競爭優勢。在企業網路的架構下，專業分工 ，資源需求不高，成員各有專精，效率、效果、規模經濟、學習曲線等優 勢皆可獲得。在企業網路組織中，既合作又競爭，對無法配合的網路成員 ，以市場機制加以淘汰，保持全網路的競爭力。中小企業的小，機動性強 ，遇到問題，彈性應對，可使組織運作順暢。中小企業的管理政策，生產 、行銷、人事、研發、財務，不能自外於網路的需求，這些政策的訂定與 實施，都要能配合網路中的其他成員。以全網路為思考單位，創造全網路 的優勢。同時，也要考量到持全網路的競爭力。

過去研究說明具產業專長之會計師仍能在客戶財務資訊不完整情況下，利用其行業特定知識與較高技術能力執行完善的審計工作(Thibodeau 2003; Moroney 2007; Hammersley 2006)。本論文定義資訊不確定性為客戶之財務資訊無法幫助預測公司的價值(Zhang 2006; Autore et al. 2009)。本論文推論若公司的財務報表具有不確定性會需要聘請產業專長會計師以減緩資訊不確定性的程度，並進一步研究具資訊不確定性公司若由非產業專長更換為產業專長會計師是否能提升其審計品質。由於審計工作目的在於提供資訊品質的確認(Dye 1993; Knechel et al. 2008)，審計人員會依據審計客戶的環境，設計和執行適當的審計計劃以減輕資訊不確定性情況。本論文以會計師角度建立一資訊不確定性架構，進一步將資訊不確定性分為基本價值波動不確定性與資訊品質不確定性，並推論產業專長會計師比較能在資訊品質不確定性中發揮其價值。本論文分為兩部分：第一部分檢驗資訊不確定性是否會影響產業專長會計師之選任，第二部分則檢測具資訊不確定性之審計客戶若選擇產業專長會計師之後，其審計品質是否會提升。 / Previous studies establish that a specialist auditor has more industry-specific knowledge and higher technological capability that can pertinently benefit situations in which client financial information is incomplete (Thibodeau 2003; Moroney 2007; Hammersley 2006). In this paper, we define information uncertainty as the ambiguity with respect to the implications of new information concerning a firm’s value (Zhang 2006; Autore et al. 2009). Because some financial statements present information in uncertain terms, we infer that companies whose financial statements provide uncertain information demand specialist auditors to alleviate the extent of information uncertainty. We further examine the improvements on audit quality made by those companies under information uncertainty which chose to switch from non-specialist auditors to specialist ones. As an assurance of information quality (Dye 1993; Knechel et al. 2008), an auditor, based on his knowledge of the auditee and its environment, will alleviate the uncertainty level of the auditee’s financial information through designing and executing an appropriate audit plan. We build a framework of information uncertainty and develop comprehensive measurements of information uncertainty from the auditor’s point of view. Moreover, this study disentangles the information uncertainty effects into fundamental volatility uncertainty and information quality uncertainty, and proposes that specialist auditors manifest their merits more under information quality uncertainty than under fundamental volatility uncertainty. In the first part of this study, we examine the auditors chosen by companies whose financial statements are characterized by information uncertainty. Previous studies on auditor choice address many reasons why companies switch their auditors (Lennox 2000; Carcello and Neal 2003; Blouin et al. 2007). Information uncertainty makes stakeholders lower their reliance upon company financials and even downgrade the filers, triggering negative stock price reactions (Merton 1987; Beneish et al. 2005; Beneish et al. 2008; Hammersley et al. 2008). Based on prior research, we can infer that a company under information uncertainty chooses to hire a specialist auditor to signal the credibility of the financial statements and improve market perception. We hypothesize that companies suffering uncertainty demand specialist auditors to alleviate their information uncertainty. The auditor’s information role is to ensure the reliability of financial information, and a specialist auditor is equipped with superior audit knowledge and technology. Therefore, we further infer that a company whose specific information uncertainty is attributable to information quality issues (rather than fundamental volatility issues) is more inclined to choose a specialist auditor. This is because a specialist auditor improves the credibility of financial information instead of being involved with the client’s business decisions. We use an auditor switching sample of U.S. companies from 2001-2009 to examine whether the information uncertainty is an issue of auditor choice or not. Consistent with our conjecture, companies under information uncertainty prefer to hire specialist auditors. Evidence partially supports that relative to companies under fundamental volatility uncertainty, companies suffering information quality uncertainty are more inclined to choose specialist auditors. In the second part of this study, we find evidence for the economic consequences of upgrading switches to a specialist auditor when the company is experiencing information uncertainty. After the Sarbanes-Oxley Act (hereafter, SOX), many companies began to take the cost-effect issue into consideration; they ultimately decided to go private (Zhang 2006; Engel et al. 2007) in order to avoid the high-cost of Section 404 or switch to a non-Big N audit firm (Calderon et al. 2007). There's no such thing as free lunch; the specialist auditor usually has greater ability and concomitant higher charges (Craswell et al. 1995; DeFond et al. 2000; Francis et al. 2005; Cahan et al. 2008). It is natural to question whether every company needs to engage specialist auditors if it has to pay high audit fees. In this paper, we attempt to determine in which circumstances specialist auditors can make a significant difference in improving audit quality. We investigate the relationship between auditor specialization and audit quality in an information uncertainty setting using an auditor switching sample taken from 2001 to 2009 in the United States. We examine ex post facto whether (1) specialist auditors improve audit quality more than their non-specialist counterparts; and (2) specialist auditors manifest their merits more under information quality uncertainty than the fundamental volatility uncertainty. Since the value of auditor industry specialization is reflected by the perceived and actual audit quality (Balsam et al. 2003; Nagy 2005), we examine both earnings response coefficient (ERC) and accruals quality to proxy audit quality (DAC). In both models, the audit quality of companies that suffer fundamental volatility uncertainty along with comprehensive uncertainty is not enhanced substantially following upgrade switching to a specialist auditor. We find strong empirical results that demonstrate companies under information quality uncertainty show significant improvements in audit quality after switching to specialist auditors. However, specialist auditors are significantly more capable of mitigating the information quality uncertainty than the fundamental volatility uncertainty. That is, auditor specialization is a critical solution when companies encounter information quality uncertainty.

<p>The work in this thesis deals with the ecology and evolution of adaptive individual variation. Ecologists have long used niche theory to describe the ecology of a species as a whole, treating conspecific individuals as ecological equivalent. During recent years, research about individual variation in diet and morphology has gained interest in adaptive radiations and ecological speciation. Such variation among individual niche use may have important conservation implications as well as ecological and evolutionary implications. However, up to date we know very little about the extension of this phenomenon in natural populations and the mechanisms behind it.</p><p>The results in this thesis show that the extension of individual diet specialization is widely spread throughout the animal kingdom. The variation in diet is mainly correlated to morphological variation but not always. Furthermore, this variation in diet and morphology among individuals could be both genetically determined and environmentally induced and it mainly comes from trade-offs in foraging efficiency between different prey types. </p><p>The results from a number of studies of perch also show that individual perch differ in morphology and diet depending on habitat, where littoral perch has a deeper body compared to pelagic perch. This difference in morphology corresponds to functional expectations and is related to foraging efficiency trade-offs between foraging in the littoral and pelagic zone of a lake. The variation in morphology in perch is mainly due to phenotypic plasticity but there are also small genetic differences between the littoral and pelagic perch. Two separate studies show that both predation and competition may be important mechanism for the variation in morphology and diet in perch.</p><p>In conclusion, the results in this thesis show that individual variation in diet and habitat choice is a common phenomenon with lots of ecological and evolutionary implications. However, there are many mechanisms involved in this phenomenon on which we are just about to start learning more about, and only further research in this area will give us the full insight.</p>

This thesis consists of four self-contained empirical essays. In the first essays "Markets for Risk and Openness to Trade: How are They Related?" (with Helena Svaleryd), we ask if there is an empirical relationship between financial development and openness to trade. Numerous theoretical papers have noted that trade policies can be used as an insurance against shocks from international markets. It follows that the development of markets for risk should reduce the incentives to rely on trade policy for insurance purposes. Feeney and Hillman (2001) explicitly demonstrate how asset-market incompleteness can affect trade policy in a model where trade policy is determined by the lobbying of interest groups. If risk can be fully diversified, special-interest groups have no incentive to lobby for protection, and free trade will prevail. Likewise, trade liberalization might increase the demand for financial services, thereby spurring the development of financial markets. Using several indicators of both openness to trade and financial development, we find an economically significant relation between the two. In particular, the relation holds when using the well known, although criticized (Rodriguez and Rodrik 1999), Sachs-Warner index, and structurally adjusted trade, as indicators of openness. For tariff levels and non-tariff barriers, the results hold only for relatively rich countries. Causality seems to be running both from openness to financial development and the other way around, depending on which indicator and methodology are used. Due to underlying technological differences, industries differ in their need for external financing (Rajan and Zingales, 1998). Since services provided by the financial sector are largely immobile across countries (Pagano et al., 2001), the pattern of specialization should be influenced by the degree of financial development. In the second essay, "Financial Markets, the Pattern of Specialization, and Comparative Advantage: Evidence from OECD Countries" (with Helena Svaleryd), we find this effect to be strong. In fact, the financial sector has an even greater impact on the pattern of specialization among OECD countries than differences in human- and physical capital. Further, the financial sector gives rise to comparative advantage in a way consistent with the Hecksher-Ohlin-Vanek model. Large and active stock markets, as well as the degree of concentration in the banking sector, produce the strongest and most consistent effects. The results also support the view that the quality accounting standards and the legal protection of creditors affect the pattern of industry specialization, while the depth of the financial system (measured by the amount of liquidity in an economy) is a source of comparative advantage. The third essay, "Who Wants Political Integration? Evidence from the Swedish EU-Membership Referendum" looks directly at the determinants of political attitudes towards regional integration and separation. More precisely, the regional voting pattern of the 1994 Swedish EU-membership referendum is analyzed. To explain this variation, an empirical investigation based on the extensive theoretical literature analyzing the determinants of regional economic and political integration is undertaken. Since enhanced possibilities of inter-regional risk sharing is one of the main gains from integration discussed in the literature (e.g Persson and Tabellini, 1996), special attention is given to this issue. The empirical results show that individuals living in labor markets exposed to a high degree of risk were more negative towards EU-membership than those living in safe ones. It is also shown that inhabitants of high-income labor markets, with a high level of schooling and small receipts of central government transfers were relatively positive towards the EU-membership. Given the restrictive regulations limiting discretionary policies within the EU, these results suggest that inhabitants of safe and rich regions voted in favor of secession from the Swedish transfer system, rather than in favor of European integration. In the final essay, "Does Labor Market Risk Increase the Size of the Public Sector? Evidence From Swedish Municipalities", I study if a high degree of private labor-market risk is related to a larger public sector in Swedish municipalities. The theoretical hypothesis is based on Rodrik (1998), who argues (and shows empirically) that countries exposed to a high degree of external risk also tend to have larger governments. The safe public sector is expanded at the expense of risky sectors and hence provides insurance against income volatility. Several problems related to data availability and comparability that apply to cross-country studies are circumvented by using data on Swedish municipalities. Further, there is no need to aggregate the public sector across different levels of governance: local risk is directly related to the size of the local public sector. The paper is not a complete parallel to Rodrik’s study, however. Several alternative insurance mechanisms that do not exist between countries are available between municipalities. For example, the central government provides insurance against individual-specific risk such as unemployment and illness, private capital markets are better integrated within than between countries, and the central government can hand out grants to municipalities. Despite these mitigating factors, local labor-market risk is found to have a substantial impact on municipal public employment. It is also found that shocks increasing the size of the public sector across all municipalities tend to generate a larger increase in risky locations. For municipal public spending and taxation the results are, however, much weaker. Hence, labor-market risk affects the labor intensity of the municipal public sector, rather than its size. / <p>Diss. Stockholm : Handelshögskolan, 2002</p>