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Les scandales financiers des années 2000 ont mis en exergue les dysfonctionnements du gouvernement de l'entreprise. Il a été opéré une remise en cause de la capacité de processus de la gouvernance de l'entreprise actuelle à agir de manière cohérente et à gérer au mieux les conflits et les intérêts de toutes les parties prenantes. L'audit légal est apparu comme un des moyens de régulation du comportement des acteurs dans un cadre théorique de l'agence. L'audit légal joue un rôle central dans la gouvernance de l'entreprise en raison de l'asymétrie d'information existant entre actionnaires et dirigeants. L'objet de cette étude est de comprendre quelles sont les pratiques des commissaires aux comptes qui auditent les sociétés cotées en France. A cette fin une étude descriptive des pratiques a été adoptée. La mise en œuvre d'un nouveau cadre réglementaire et législatif semble avoir un impact sur ces pratiques. L'introduction d'un contrôle de la profession par le Haut Conseil du Commissariat aux Comptes (H3C) apparaissait pouvoir modifier les pratiques de travail des commissaires aux comptes. Ce travail met en lumière que les commissaires aux comptes peuvent être regroupés en trois groupes : les adaptatifs, les coopétitifs et les généralistes. Par ailleurs, il révèle que les commissaires aux comptes tiennent compte dans leurs pratiques de travail du réseau professionnel, de la constitution des équipes, du knowledge management et de la formation technique. / The financial scandals of the 2000s have brought out many of the corporate governance's malfunctions. The capacity of the present-day corporate governance's process to a better management of all stakeholders' conflicts and interests was called into question. Audit has appeared as one of the means to regulate the operators' performance within the theoretical framework of the agency. Audit plays a causal role in corporate governance due to the information asymmetry between shareholders and managers. The aim of this study is to understand what the practices of the auditors auditing listed companies in France are. A descriptive study of the practices was implemented to this end. The implementation of a new regulatory and legislative framework appears to have an impact on these practices. The introduction of a control of the profession by the Haut Conseil du Commissariat aux Comptes (H3C) appeared to be able to change the auditors' working practices. This work highlights the auditors' possible division into three clusters: the adaptives, the coopetitors and the generalizing. Moreover, it reveals that the auditors take into account the professional network, the setting up of teams, the knowledge management and the technical training within their work practices.

Academic archives preserve documents that are testimonies of the institutional memory, serving as support to the Administration and the teaching, research and extension activities. In the Universidade Federal de Santa Maria (UFSM), the Departamento de Arquivo Geral (DAG) is responsible for preserving the archivistic heritage of the university. Thus, it aims to develop initiatives to ensure the treatment and access to public information. In the indicated context, this research fits with the objective of describing the documents referred to the expropriation of demesnes which originated the first phase of the UFSM s campus construction. This group of documents integrates the estate of the university s realties that are maintained by the Departamento de Arquivo Geral. Those written files were constituted as of December, 1st, 1961, date of publication of the Decreto n. 267 (enactment), which stated, as public interest for expropriation, glebes destined to placement and installation of the Universidade Federal de Santa Maria, at that time. The paper is characterized as a descriptive research with a qualitative approach. The tools of data collect were direct observation and documental analysis. The theoretical principles of Diplomatic, Documental Typology and Typological Analysis grounded this study that enabled an archivistic description based on the Brazilian Standard Archival Description (NOBRADE). As result of the research, it is presented a catalog of the documents that were object of the study. / Os arquivos universitários preservam documentos que são testemunhos da memória institucional, servindo de apoio à administração e as atividades de ensino, pesquisa e extensão. Na Universidade Federal de Santa Maria (UFSM), o Departamento de Arquivo Geral (DAG) é o órgão responsável pela preservação do patrimônio arquivístico e dessa forma busca desenvolver ações e atividades para garantir o tratamento o acesso à informação pública. Neste contexto, insere-se esta pesquisa com o objetivo de descrever os documentos decorrentes da desapropriação de terras, que deram origem a construção da primeira fase do campus da UFSM. Este conjunto documental faz parte do acervo dos bens imóveis da universidade custodiado pelo Departamento de Arquivo Geral. Foram constituídos a partir do decreto nº. 267, de 1º de dezembro de 1961, que declara de utilidade pública para desapropriação de terras referente às Glebas de número 1 a 11, destinadas a localização e instalação dos institutos da então Universidade de Santa Maria. O trabalho constituiu-se numa pesquisa descritiva, com abordagem qualitativa. Os instrumentos de coleta de dados foram a observação direta e a análise documental. Os princípios teóricos da Diplomática, Tipologia Documental e Análise Tipológica fundamentaram o estudo que possibilitou a descrição arquivística com embasamento na Norma Brasileira de Descrição Arquivística (NOBRADE). Como resultado da pesquisa é apresentado um catálogo dos documentos foco deste estudo.

Southern Turkey’s Amuq Valley has been described as a point of convergence bridging distant regions within the ancient Near East. Through an in depth techno-typological and chemical characterization study of 290 obsidian artefacts, this research details changes in deep-time patterns of obsidian use from the Late Neolithic to Early Bronze Age (6000 BCE – 2400 BCE), arguing that shifting traditions of consumption reflect socio-economic developments both within and beyond the Northern Levant. These artefacts come from the three sites of Tell al-Judaidah, Tell Dhahab and Tell Kurdu, the material excavated during the 1930’s by the University of Chicago’s Oriental Institute. Methodologically raw material sourcing was achieved using energy dispersive X-ray fluorescence spectroscopy (EDXRF) in the well-established McMaster XRF Lab [MAX Lab]. With these artefacts’ raw materials all being exotic to the Amuq Valley, originating from various outcrops in Cappadocia, the Lake Van region and Transcaucasia (Turkey and Armenia), over 1000km away, this study not only offers new insight into how Amuq Valley communities engaged in long-distance relations, but also contributes to a larger, deep-time regional study of obsidian consumption as a proxy for understanding significant shifts in Near Eastern socio-economics, from hunter-gatherers to the earliest states. In turn, this study, by employing an Annales school framework to consider practice over deep time at the local and supra-regional level further contributes to an ‘archaeology of the long-term’. / Thesis / Master of Arts (MA) / This research involved the chemical analysis of 290 artefacts of archaeological obsidian – a naturally occurring substance made of crystallized lava - as a means of studying ancient exchange systems in the Near East. More specifically, this study covers archaeological periods from 6000 B.C.E. (Late Neolithic) to 2400 B.C.E. (Early Bronze Age) in the Amuq Valley region of southern Turkey. These artefacts were procured during excavations under the Oriental Institute Museum (University of Chicago) beginning in the 1930s. All artefacts are exotic to the Amuq Valley from several known obsidian outcrops in Anatolia (Turkey), some over 1000km away. Analysis was conducted using X-ray fluorescence (XRF) to match each artefact to its geological origin thereby identifying the range of exotic materials were exchanged across long-distances. The goal of this research was to uncover social and/or economic dynamics of the Amuq Valley through deep-time with regards to the greater obsidian trade network of the Near East.

<div>Although design is part of everyday experience, increased proficiency in managing and reflecting while designing signify greater proficiency as a designer. This capacity for regulation in design is crucial for learning, including from failure experiences, while designing. Failure and iteration are integral parts of design, with potential cognitive and psychological ramifications. On the one hand, failure can be framed as a learning experience that interrupts thinking and evokes reflection. On the other hand, it can be detrimental for confidence and motivation or derail the design process. Based on similarities between design and self-regulation, I articulate a framework whereby responses to failure might be regulated by beginning designers. Then, this case study applies the framework to describe the experiences and perspectives of beginning designers as they work and fail, illuminating issues of failure in design and the extent of their self-regulation.</div><div><br></div><div>The in situ design processes of four teams was examined to describe self-regulation strategies among student designers. Analysis was conducted with two methods: linkography and typological thematic analysis. Linkography, based on think-aloud data, provided a visual representation of the design process and tools to identify reflection, planning, and critical moments in the design process. Typological analysis, based on think-aloud data, follow-up interviews, and design journals, was used to investigate specific strategies of self-regulation. The complementary methods contribute to understanding beginning designers’ self-regulation from multiple perspectives.</div><div><br></div><div>Results portray varied trajectories in design, ranging from repeated failure and determination to fleeting success and satisfaction. Class structures emerge in designers’ patterns of planning and reflection. These highlight the contextualized and evolutionary nature of design and self-regulation. Furthermore, linkographic evidence showed a beginning sense-making process, followed by oscillating phases of forward and backward thinking, to various degrees. Moments of testing, both successes and failure, were critically connected in the design process.</div><div><br></div><div>Thematic analysis identified 10 themes, aligning with the self-regulatory phases of forethought, performance, and reflection. The themes highlight how regulation in forethought is used to shape performance based on past iterations; meanwhile, the identification and attribution of failures relays information on how, and whether to iterate. Collectively, thematic findings reinforce the cyclical nature of design and self-regulation.</div><div><br></div><div>Design and self-regulation are compatible ways of thinking; for designers, the juxtaposition of these concepts may be useful to inform patterns of navigating the problem-solving process. For educators, the imposition of classroom structures in design and self-regulatory thinking draws attention to instructional design and assessment for supporting student thinking. And for researchers of design or self-regulation, these methods can give confidence for further exploration.</div>

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