Inspired by the visual allegory ("Conquista, embarcáronse a las Indias" fol. 73 of the Nueva corónica), Legnani contends that the development of the laws of peoples (jus gentium) by 16th century Spanish jurists should be analyzed within the corpus of commercial law (lex mercatoria) employed by sea merchants, bankers and mercenaries throughout the 15th and 16th centuries. This dissertation explores the movement from figure to fiction in discourses of capital and violence. / Romance Languages and Literatures

Collaboration between academic and corporate entities has increased in recent years. On many occasions Government actors (e.g. federal laboratories) will participate in these collaborations, especially when advanced technologies are involved. The following inquiry considers the degree to which the federal entities add (scientific) value to University-Industry partnerships and how this value is spatially mediated. Quantifying degrees of the value that Government actors induce across the spectrum of University-Industry collaborative arrangements is useful for identifying scales at which intervention by federal agents is more effective and/or justified. It is anticipated that the value-added by federal agents in University-Industry collaboration is not spatially uniform but will exhibit greater profitability across specific scales of interaction. Comparing these against actual scales of interaction provides room for discussion on whether Government actors engage Universities and Industry at scales that optimize the value they introduce to these partnerships.

Depuis 2005, il existe un intérêt important dans la communauté internationale de métrologiepour de nouvelles déterminations précises de la constante de Boltzmann kB ; lebut étant de redéfinir en 2015 l'unité internationale de température, le kelvin. Actuellement,cinq techniques sont utilisées pour déterminer kB avec comme objectif d'atteindreune incertitude relative inférieure à 1 × 10−6. La méthode retenue pour cette thèse est latechnique acoustique.La constante de Boltzmann est liée à la vitesse du son u dans un gaz parfait par l'équationdu viriel acoustique. La méthode décrite dans cette thèse consiste à mesurer u en utilisantun résonateur de forme quasi sphérique et de volume intérieur de 0,5 L, rempli d'argon.Ces mesures sont effectuées lors d'un isotherme à la température du point triple de l'eau,T = 273,16 K, pour des pressions statiques P allant de 0,05 MPa à 0,7 MPa. La constantede Boltzmann est ensuite déterminée en estimant u à pression nulle par une régressionpolynomiale.Dans cette thèse, un modèle de propagation des ondes acoustiques dans un résonateur quasisphérique est défini. Aussi, les moyens techniques utilisés pour contrôler soigneusement lesparamètres de l'expérience qui ont un effet sur les mesures de u (comme la température,la pression statique, la composition du gaz, etc) sont présentés. De nouvelles techniquesexpérimentales et des nouveaux moyens d'analyse des données sont proposés, comme lamesure du rayon du résonateur par spectroscopie électromagnétique, mais aussi l'utilisationde l'écart-type d'Allan comme un outil efficace pour étudier la présence d'impuretélors d'une expérience de longue durée. Les effets systématiques sont analysés puis corrigés.Pour certains, la correction est estimée grâce à un modèle analytique, comme l'effet lié auxcouches limites thermiques. Pour d'autres, des corrections basées sur des fonctions empiriquessont proposées ; c'est le cas pour l'effet du débit de gaz continu sur les mesures deu, effet qui est caractérisé expérimentalement dans cette thèse.Enfin, l'analyse des données acquises en 2009 au LCM/LNE-CNAM lors de deux isothermeseffectuées avec de l'argon est présentée. Celle-ci a permis d'obtenir la valeur kB =1, 3806475 (16) × 10−23 J * K−1, c'est à dire avec une incertitude relative de 1, 14 × 10−6.

Finansinio įmonės modelio tema yra viena iš aktualiausių verslo srityje. Taip yra dėl to, kad informacijos srautai nuolatos didėja, o finansinės ataskaitose pateikiama informacija turi būti susisteminta. Ataskaitos tuo pačiu metu turi suteikti kuo daugiau reikalingos informacijos ir nebūti perkrautos duomenimis. Pateikiamų ataskaitų, sudarytų pagal dvejybinį modelį, duomenų nepakanka, todėl buvo pasiūlytas naujas – trejybinis apskaitos modelis. Darbe yra naudojama mokslinės literatūros analizė, aprašomasis ir palyginimo metodai, statistinė analizė, finansinis modeliavimas ir apibendrinimo metodas. Darbo tikslas yra išnagrinėti ar tikslinga taikyti tolesniam įmonės veiklos prognozavimui dvejybinį apskaitos modelį. Iškelta tyrimo hipotezė, ar trejybinis modelis, su tam tikrom išlygom, yra tinkamesnis finansiniam prognozavimui negu dvejybinis modelis. Kaip parodė galutiniai darbo rezultatai, tikslesnė veiklos prognozė bus galima pritaikius Trejybinį apskaitos modelį, kadangi šis modelis ne tik paaiškina pakeitimus nagrinėjamuosiuose straipsniuose, tačiau jis dar parodo ir veiksnių kitimo dinamiką analizuojamuoju laikotarpiu. Taip pat pateikiamas balansas ir Turto, Momento ir Jėgos ataskaitos, sudarytos trejybinio modelio pagrindu. Parodomi trejybinio modelio pranašumai, suteikiami informacijos gavėjui. Nors trejybinis finansinis modelis palyginus su dvejybiniu yra dar labai jaunas ir iki galo neišnagrinėtas, jį reikėtų išnagrinėti išsamiau, įsigilinant ne tik į patį modelio... [toliau žr. visą tekstą] / Financial modeling is one of the most important theme in business. The reason of this is that the amount of information is growing all the time and the financial statements have to represent information systemically. Statements at the same time have to represnt as much information as it is possible but at the same time the statement shouldn`t be overflouted. The information represented in statements, which are made by double-entry model is not enough for forecasting. That is the reason why a new model for forecasting was proposed. In thesis it is used sientific literature analysis, comparative, systematic and statistical analysis, financial modelling and summative methods. The aim the thesis is to adjust would it be correct to use double-entry bookkeeping for future forecasting or not. Thesis‘s hypethesis supposes that the future forecasting made using triple-entry bookkeeping model, a new one, would be more correct. According to thesis results, forecasting based on triple-entry bookkeeping would be more correct. Besides that, this model shows not only the changes in paper but the dynamics movement during analysed term. Furthemore, in thesis it is based Wealth, Moment and Force statements which was made by triple-entry bookkeeping. The advantages of this model is also put into the text. As it is known, triple-entry bookkeeping is more younger that double-entry and it wasn`t analysed very good yet. Nevertheless, the metodics how triple-entry bookkeeping can be used should be... [to full text]

A movement protein Potato virus X (PVX) chimera virus (PVX.GFP(CH3)) bearing the grapevine virus Grapevine rupestris stem pitting-associated virus (GRSPaV) triple gene block proteins (TGB) (denoted P1, P2 and P3) instead of the PVX TGB was delivered into N. benthamiana and other related species by agro-inoculation. This movement protein PVX chimera virus was found to be unable to support the local and systemic movement of PVX in cis. Local and systemic movement of this PVX chimera virus was restored in trans by the dianthovirus Red clover necrotic mosaic virus (RCNMV) movement protein and by a PVX TGB rescue virus that replaced the GRSPaV TGB with the PVX TGB (PVX.GFP(Rescue)). However, a PVX TGB hybrid chimera virus (PVX.GFP(HY2)) containing PVX P1 and the GRSPaV TGB had limited cell-to-cell, but not systemic, movement.

Bien qu’on ait longtemps considéré le désespoir ou la souffrance comme un facteur de précipitation de l’expérience religieuse, aucune étude n’a été effectuée sur les liens entre une expérience d’abus sexuels et une conversion religieuse subséquente. Une revue de la littérature sur la dynamique religieuse des abus sexuels révèle deux paradigmes opposés : la religion comme ressource ou comme facteur de risque. De même, un examen des études sur la conversion indique trois dichotomies : un converti actif ou passif, une conversion soudaine ou progressive, et la conversion comme phénomène normal ou pathologique. Or, un recensement des témoignages anecdotiques de victimes d’abus sexuels qui ont subséquemment vécu une conversion suggère que l'interaction entre les deux événements est plus complexe. Pour dépasser ces dichotomies paradigmatiques, nous préconisons une approche narrative. Plus spécifiquement, nous utilisons le concept d’identité narrative développé par Paul Ricœur. Ce concept s’inscrit dans la dynamique ricœurienne de triple mimèsis, laquelle assure une fonction de liaison entre le champ pratique et le champ narratif. De façon générale, notre stratégie méthodologique consiste à déterminer comment, à partir d’éléments biographiques issus de la préfiguration (mimèsis I), le sujet configure son récit pour donner sens à son expérience (mimèsis II) et la refigure pour aboutir à une identité de survivant ou de converti (mimèsis III). Sept entrevues non directives ont été effectuées auprès de personnes qui ont subi des abus sexuels durant leur enfance et qui ont plus tard vécu une conversion religieuse dans le milieu évangélique. À partir de l'analyse en trois étapes mentionnée ci-dessus, nous évaluons la contribution positive ou négative des divers éléments narratifs et, surtout, de leur interaction à la construction de l’identité narrative du sujet. Nous en concluons que le rapport entre des abus sexuels subis durant l’enfance et une conversion ultérieure n’est pas si simple que la littérature pourrait le laisser soupçonner. La conversion peut s’avérer salutaire à la survie du sujet et contribuer à la guérison du traumatisme sexuel qu’il a subi. Toutefois, certains éléments religieux peuvent faire obstacle au processus de recouvrement. Ces éléments nocifs varient d’un sujet à l’autre, et ce qui est délétère pour l’un peut être bénéfique pour l’autre, selon la configuration du récit. / Although despair or discontent has long been thought to be a precipitating factor for religious experience, there has been no systematic investigation of the possible links between sexual abuse and religious conversion. A review of literature on the religious dynamics of sexual abuse reveals opposite paradigms: religion as risk factor and religion as resource. Likewise, a review of conversion studies reveals three such dichotomies: active or passive convert, sudden or gradual conversion, and conversion as normal or pathological. Anecdotal evidence from the literature suggests that the interaction between sexual abuse trauma and a subsequent conversion is more complex. To transcend these paradigmatic dichotomies, a narrative approach is advocated. More specifically, I use the concept of narrative identity as developed by Paul Ricœur. This concept relates to the Ricœurian notion of triple mimèsis, which links the practical and narrative fields. Starting from biographical elements from the narrative (mimèsis I), how does the subject configure his account to make sense out of his experience (mimèsis II) and refigure it to construct a survivor/convert identity (mimèsis III). Seven non-directive interviews were conducted with people who have suffered sexual violence during childhood and who subsequently experienced a religious conversion. From the aforementioned three-step analysis, the positive or negative contribution of the narrative elements – but mostly their interaction – to the subject’s narrative identity can be evaluated. We conclude that the relationship between childhood sexual abuse and a later conversion is not as simple as the literature would lead us to believe. Conversion can be beneficial to the subject’s survival and contribute to the healing of the sexual trauma. However, some religious elements can hinder the recovery process. These harmful elements vary from one person to another, and what is harmful for one can be beneficial for another, depending on the life story’s configuration.

Le modèle du triple code a été proposé par Dehaene (1992 ; Dehaene & Cohen, 2000)sur la base d'arguments neuro-anatomiques et neuropsychologiques pour rendre compte du traitement des nombres et des quantités. Le modèle postule l'existence de trois types de représentations correspondant chacune à un format de l'information numérique : une représentation analogique approximative préverbale, et deux représentations symboliques,l'une verbale, l'autre arabe. Si des études ont pu être mettre en évidence les caractéristiques de la dimension analogique tant chez le nouveau-né que chez l'adulte, la question de la" greffe " chez l'enfant des représentations symboliques sur la représentation analogique reste posée. L'objectif de cette thèse est de rechercher en suivant le développement comment s'effectue cette mise en relation. Nous avons élaboré un ensemble d'épreuves de comparaisons testant chacune une des représentations du modèle du triple code afin de déterminer chez des enfants dès 4 ans des indices de cette mise en relation. Si le lien entre dimensions analogique et symbolique est présent, un effet de rapport, " signature " de ce lien est attendu tant avec les comparaisons analogiques que symboliques. Cinq expérimentations ont été menées : avec des adultes, des enfants de 4 et 5 ans tout-venant, des enfants prématurés et des enfants atteints du syndrome de Down. Les résultats montrent que, dans toutes les populations, l'effet de rapport est présent avec la dimension analogique. Ensuite,entre 4 et 5 ans, avec l'acquisition du code verbal et indo-arabe la représentation symbolique change de nature. Enfin, les populations qui présentent des troubles du traitement du nombre sont affectées essentiellement sur la dimension verbale. Ces résultats sont discutés en regard de deux conceptions alternatives.

Reading difficulties is the most common learning difficulty in the western world and it is common that people with reading disabilities also exhibit arithmetic difficulties. Different theories about the cause of the relationship exists, one theory describes the importance of good phonological ability in reading as well as in arithmetic, while another theory describes the importance of a reliable number system and that only a subgroup of students with reading disabilities also have difficulties with arithmetic. The purpose of this study is to investigate how students with reading difficulties (RD), without any known mathematical difficulties, perform on mathematical tasks relative to a control group. The study was theoretically grounded on the Triple code model (Dehaene, 1992), which is a model for numerical information processing that describes how various numerical and arithmetic tasks are processed through three distinct representation systems in the brain, a verbal and a visual representation system and a quantity system. Reading skills, phonological skills, arithmetic skills and number processing skills were examined in 61 students through a variety of tests. After examination of reading ability, the participants were split into two groups, students with RD and a control group. Statistical comparisons were calculated by one-way analysis of variance between the two groups on each task, and for some tasks one-way analysis of covariance were used. The results provided partial support for the present hypotheses. The main findings showed that students with RD have difficulties within the verbal and visual representation system but exhibit an intact quantity system. Within the verbal representation system, students with RD performed significantly worse in retrieval of arithmetic facts (addition, subtraction and multiplication), they retrieved fewer established answers from long-term memory on all of the three arithmetic operations compared to the control group. The students with RD also made more errors regarding subtraction and multiplication and within the visual representation system they had significantly fewer answers that were correct on written arithmetic calculation and was significantly slower in symbolic number comparison, compared with the control group. It is discussed whether a connection difficulty, namely difficulties in linking a particular symbol with a semantic content, is the cause of the exhibited arithmetic difficulties in students with RD. / Lässvårigheter är den vanligaste inlärningssvårigheten i västvärlden och det är vanligt att personer med lässvårigheter även uppvisar aritmetiska svårigheter. Skilda teorier kring orsaken till sambandet finns och en teori beskriver vikten av god fonologisk förmåga vid läsning såväl som vid räkning. En annan teori beskriver vikten av ett tillförlitligt antalsystem och att endast en undergrupp av elever med lässvårigheter också har svårigheter med aritmetik. Syftet med föreliggande studie är att undersöka hur elever med lässvårigheter (LS) utan kända matematiksvårigheter presterar på matematiska uppgifter i förhållande till en kontrollgrupp. Studiens teoretiska utgångspunkt är Trippel-kod-modellen (Dehaene, 1992), vilket är en modell för numerisk informationsbearbetning som beskriver hur olika numeriska och aritmetiska uppgifter antas bearbetas genom tre representationssystem i hjärnan, det vill säga verbalt och visuellt representationssystem samt kvantitetssystem. Läsfärdighet, fonologisk förmåga, aritmetisk färdighet samt antalsuppfattning undersöktes hos 61 elever genom ett flertal test. Efter undersökning av läsfärdighet delades deltagarna upp i två grupper, elever med LS och en kontrollgrupp. Statistiska jämförelser beräknades genom envägs variansanalys mellan grupperna på respektive uppgift och för vissa uppgifter beräknades även envägs kovariansanalys. Resultatet gav delvis stöd för de uppsatta hypoteserna då huvudfyndet visade att elever med LS har svårigheter inom både verbalt och visuellt representationssystem men uppvisar ett intakt kvantitetssystem. Inom verbalt representationssystem presterade eleverna med LS signifikant sämre än kontrollgruppen på uppgiften framplockning av aritmetiska talfakta inom addition, subtraktion och multiplikation då de hade färre svar att plocka fram från minnet på alla tre räknesätt. Eleverna med LS hade också fler fel gällande subtraktion och multiplikation. Inom visuellt representationssystem uppvisade de signifikant färre rätt på skriftlig aritmetisk kalkylering samt var signifikant långsammare gällande symbolisk antalsuppfattning jämfört med kontrollgruppen. Utifrån resultaten diskuteras huruvida en kopplingsproblematik, det vill säga svårigheter att koppla en bestämd symbol med ett semantiskt innehåll, ligger till grund för de uppvisade aritmetiska svårigheterna hos elever med LS.

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

The need for donor funding has increased significantly over the last decade. Without donor funding millions of people wouldn’t be alive today. Thanks either to research finding a cure, successful treatment, funds donated for food, aid toward building infrastructure, or giving people the opportunity to further their education. Donor funding thus facilitates a better future. A literature review was conducted to give background on the health sector and how these funds were distributed, ethical clearance, different types of reporting, the role project managers pays in a project and the sustainability of projects. Expenses in different countries were evaluated by gathering data from the internet, while two international funded projects are also used to state how funders divide their line items into different categories. The empirical study used a qualitative research approach by collecting and analysing data obtained from the MDG 2010 report and other freely available data on the web. The main findings from this thesis are: *The Millennium Development Goals (MDG’s) influence donor funding as it gives donors a guide towards funding needs. Donors are also influenced by their own preferences or what poses a burden to them individually. *The different types of reporting required for funding received, delay a project and the bureaucratic structures thereof are a hindrance. *Ethical clearance plays a fundamental role in the outcome of a project, as without ethical clearance a project cannot commence. *The objectives of a project play a critical role when applying for funding. This can change the focus of a project. *Expenses differ from country to country and funders need to take this into account when giving funding to recipient countries. *Project Managers and community involvement plays a critical role in ensuring sustainability of projects. THE SUSTAINABILITY OF DONOR FUNDED PROJECTS IN THE HEALTH SECTOR *The MDG’s are not on track and aid are focus on singular goals instead of multiple goals, to ensure an overall improved result. There is a major gap between needed funds and given funds. A single injection of funds will not be the solution to our health problem; different sectors need to collaborate together as we are facing a multi-dimensional problem. Trade and reform must also form part of this aid, ensuring a sustainable progression in the life’s of people. Donor funded projects may have a sustainable future, when taking in account the abovementioned findings. With the world trend in reporting changing rapidly, cost and management accountants as well as financial accountants and project managers have to equip them to adhere to the new way of reporting, namely integrated and sustainability reporting. South Africa is way behind and needs to catch up fast if they want to stay competitive in the “global donor funding market”. The limitations in this study were that not all expenses were evaluated and only 15 countries were looked at. An indebt look was taken into Africa with the empirical review, while Asia is also combating poor health issues. Some African countries like Sierra Leone and Zimbabwe did not have sufficient data to compare with other countries. From the research conducted, the following topics were identified that require further research: *Why are most projects in Third World countries not sustainable? *What plans are put into action to ensure that the MDG goals are reached? *Investigate what works for First World countries health systems and consider how that can be applied to Third World countries to ensure that they also get the best health care available. *Do donors take into account the different costs of countries when allocating funding to that specific country? *Establishing models to evaluate the sustainability of pilot projects and normal projects. *Establishing a model on how to distribute donor funds across different needs and not only one specific need. / MCom (Management Accountancy), North-West University, Vaal Triangle Campus, 2013