Yes / Despite the growing research evidence on the effect of environmental sustainability orientation (ESO) on firm outcomes, contingent factors that may influence the strength of this relationship have received little scholarly attention. In this study, we use insights from the literature on ESO and family business to introduce family status and firm age as moderators in the ESO-performance linkage. Using time-lagged data from 253 small and medium-sized enterprises (SMEs) in Ghana, we found the impact of ESO on firm performance is amplified for nonfamily firms but not significant for family firms. Our evidence suggests it is stronger among older firms than younger ones. Implications and directions for future research are discussed.

Depuis la seconde moitié du 19e siècle, le paysage religieux guatémaltèque a subi d’importantes transformations. L’apparition et l’expansion phénoménale de nouveaux mouvements protestants ont entrainé une réorganisation progressive de l’espace religieux jusqu’alors homogène et déclenché l’affrontement idéologique de différents systèmes de croyances. Dans cette coexistence parfois tumultueuse, le chamanisme doit, à sa façon, lutter pour conserver une place de choix et éviter d’être relégué au passé. Par l’analyse de l’activité thérapeutique, ce mémoire vise la compréhension de la dynamique relationnelle chamanique/pentecôtiste. Le portrait du contexte religieux et l’historique des développements servent tout d’abord de base à l’étude des perceptions mutuelles entre chamanes, pasteurs et convertis. Cette dernière permet non seulement d’apporter un élément nouveau en se penchant sur la vision qu’ont développée curanderos et brujos à l’égard du pasteur pentecôtiste au sein du pluralisme médico-religieux guatémaltèque, mais permet également l’approfondissement et la compréhension de la perception dégradante et archaïsante de cette mouvance évangélique à l’égard des croyances ancestrales. Ce croisement des regards et l’observation des rituels curatifs respectifs m’amènent ainsi à considérer de près les prolongements entre ces deux univers à priori distincts alors que certaines continuations sur le plan thérapeutique sont perceptibles. L’enquête de terrain révèle finalement qu’en parallèle à ces opinions et concordances, des impacts négatifs sont engendrés sur les pratiques chamaniques, amenant les détenteurs du savoir traditionnel à opérer des modifications apparentes sur le plan de leurs propres pratiques rituelles et croyances en fonction du système de valeurs pentecôtiste. / Since the second half of the 19th century, the Guatemalan religious landscape has undergone important transformations. The advent and the exceptional expansion of new protestant movements have prompted the progressive reorganization of the religious space which was, until then, relatively homogenous and triggered ideological confrontations between the various belief systems. In this tumultuous coexistence, shamanism must struggle to preserve its pertinence and to avoid falling into oblivion. By analyzing the therapeutic activity, this thesis aims at elucidating the shamanic-pentecostal relational dynamic. The portrait of the religious context and the historical developments are used as a basis for the study of the mutual perceptions between shamans, pastors and converts. This approach allows us to shed some new light onto the curanderos and brujos’ perceptions of the pentecostal pastor within the guatemalan medico-religious pluralism. However, it also allows us to deepen our understanding of the degrading perception of ancestral beliefs within the pentecostal movement. These viewpoints and the observation of the respective curative rituals thus lead me to consider closely the connections existing between these two a priori distinct universes whereas certain continuations on the therapeutic level between the two belief systems can be perceived. The field investigation finally suggests that in parallel to these perceptions and similarities, the presence of the pentecostal movement have influenced shamanic practices, leading holders of traditional knowledge to operate apparent modifications into the plan of their own ritual practices, customs and beliefs according to the pentecostal system of values. / Desde la segunda mitad del siglo XIX, el paisaje religioso guatemalteco ha sufrido importantes transformaciones. La aparición y la extensión fenomenal de nuevos movimientos protestantes conllevaron una reorganización progresiva del espacio religioso hasta entonces homogéneo y han desencadenado la confrontación ideológica de distintos sistemas de creencias. En esta coexistencia, el chamanismo debe, a su manera, luchar para conservar un lugar destacado y evitar quedar relegado al pasado. Mediante el análisis de la actividad terapéutica, esta tesina se propone por objetivo comprender la dinámica de la relación entre el chamanismo y el pentecostalismo. El retrato del contexto religioso y la crónica de la evolución sirven en primer lugar de base al estudio de las percepciones mutuas entre chamanes, pastores y conversos. Este último permite no solamente aportar un nuevo elemento examinando la visión que desarrollaron curanderos y brujos respecto al pastor pentecostal en el seno del pluralismo médico-religioso guatemalteco, sino que también permite la profundización y la comprensión de la percepción arcaizante del evangelismo respecto a las creencias ancestrales. Este cruce de las miradas y la observación de los rituales curativos respectivos me llevan así a considerar de cerca las prolongaciones entre estos dos universos a priori distintos mientras que algunas continuaciones a nivel terapéutico son perceptibles. La investigación de campo revela finalmente que en paralelo a estas opiniones y concordancias, se generan impactos negativos sobre las prácticas chamánicas, llevando a los chamanes a realizar modificaciones aparentes en sus propias prácticas rituales y creencias en función del sistema de valores pentecostal.

The diploma thesis focuses on a market analysis of a selected segment of a residential market and subsequently estimates the value of a real property from that segment. The aim of this work is to apply the analysis's conclusions to the appraisal of a family house and assess the extent in which the administrative value of the house approximates its market value. The introductory part explains the most important concepts and methods used. The core part is divided into two parts -- market analysis and the appraisal itself. The market analysis is based on a top-down method that first concentrates on a macroeconomic situation of the economy and then on a selected segment of the real estate market. Value of a chosen real property -- a family house -- is estimated using four different methods: administrative costs approach, administrative comparison approach, reproduction costs approach (market based) and sales comparison approach. In its conclusion the thesis evaluates current perspectives of family houses' market and based on results of methods used estimates the final market value of the chosen real estate.

Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiência e eqüidade relativo à tributação da renda auferida nos mercados. Em momento subseqüente, analisam-se as regras constitucionais e complementares que moldam a incidência do Imposto de Renda e a maneira pela qual princípios e mandamentos constitucionais, concernentes à seara tributária ou não, atuam em relação à tributação da renda obtida nos mercados financeiro e de capitais. Nessa toada, papel de relevo possui a relação conflituosa existente entre o mandamento da tributação conforme a capacidade contributiva e a possibilidade de instituição de normas tributárias indutoras visando a objetivos extrafiscais. / This paper aims at analyzing and reconstructing the fundamentals of the Taxation Theory and of the Tax Law that guide the assessment of the Income Tax on transactions carried out within the financial and capital markets. At a first moment, we examine the guiding precepts of equity, efficiency (in its two aspects of neutrality and development), simplicity and convenience, then verifying in what measure the legislation in force is adequate in light of the Taxation Theory. In the field of the Taxation Theory, we highlight the trade-off between efficiency and equity in relation to the taxation of the income obtained in the markets. Afterwards, we analyze the constitutional and complementary rules that shape the assessment of the Income Tax and the manner by which tax and non-tax constitutional principles and guidelines act as regards the taxation of the income obtained within the financial and capital markets. In this sense, a paramount role shall be attributed to the conflictive relation between the ability-to-pay rule and the possibility of enacting tax norms aiming at non-fiscal purposes.

Die Verwendung von Cyclodextrinen (CDen) als Hilfsstoffe zur topischen Anwendung in der Ophthalmologie hat in den letzten Jahren zunehmend an Bedeutung gewonnen. Hierbei steht die Verbesserung der Wasserlöslichkeit schwerlöslicher Arzneistoffe, die Modifizierung der Bioverfügbarkeit sowie die Verminderung okularer Reizungen im Vordergrund. Diese Arbeit untersuchte die corneale In-vitro-Permeation von Betarezeptorenblockern (partiell mit Pilocarpin kombiniert) im Zusammenhang mit alpha-CD und den hydroxypropylierten (HP) alpha-, beta- bzw. gamma-CD-Derivaten. Der Zusatz von CDen führte teilweise zu einer signifikanten Veränderung der Permeationsparameter, verglichen mit denjenigen der CDfreien Lösungen. Weiterhin wurden das schwerlösliche Prodrug Mycophenolatmofetil (MMF) und die aktive Wirksubstanz Mycophenolsäure (MPA) mit HP-beta-CD in Lösung gebracht und anschließend die Wirkstoffverteilung im Kaninchenauge in vivo bestimmt. Im Vergleich zu einer MMF-Suspension waren die MPA-Spiegel in Cornea und Kammerwasser nach 60 min für die HP-beta-CD-haltige MMF-Lösung deutlich erhöht. Ferner wurden für die neuen, extrem schwer wasserlöslichen Selektiven Glucocorticoid-rezeptoragonisten (SEGRA) - ZK 216771 und ZK 247756 - innovative Augentropfen-formulierungen entwickelt. So wurde ZK 216771 mit Ethanol und HP-gamma-CD in Lösung gebracht und für ZK 247756 eine HP-gamma-CDhaltige Mikroemulsion entwickelt. In beiden Fällen war ein spezielles Herstellungsverfahren erforderlich. ZK 247756 konnte auf diese Weise nach Keratoplastik bei Ratten erfolgreich angewendet werden (signifikante Verlängerung der Transplantatüberlebenszeit im Vergleich zu einer unbehandelten Kontrollgruppe bzw. Vehikelgruppe). / In the past years, cyclodextrins (CDs) became more and more an important excipient for drug formulations. The main use of CDs in ophthalmic drug delivery is to increase the water solubility of lipophilic drugs, to modify drug bioavailability and to reduce ocular irritation. In the present study, the corneal permeability of different betablockers (in part combined with pilocarpine) in the presence of alpha-CD and hydroxypropylated (HP) alpha-, beta- and gamma-CD was examined. Addition of CDs often led to significant changes in permeation parameters, compared to CD-free solutions. The prodrug mycophenolate mofetil and its active drug mycophenolic acid (MPA) were solubilized by HP-beta-CD. The intraocular availability of these solutions was studied in the rabbit eye in vivo in comparison to a MMF-suspension. Applying MMF/HP-beta-CD-solution, the MPA level in cornea and aqueous humour (after 60 min) turned out to be significant higher than those of the MMF-suspension. In addition, for the extremely low soluble selective glucocorticoidreceptor agonists (SEGRA) - ZK 216771 and ZK 247756 - innovative drug formulations were developed. ZK 216771 was solubilized with ethanol and HP-gamma-CD in buffer. A microemulsion, containing also HP-gamma-CD, served as vehicle for ZK 247756. For both formulations, a special manufacturing process was required. In this way, ZK 247756 could be applied in rabbits after corneal transplantation. Topical application of this formulation was highly effective in prolonging the mean survival time of corneal grafts as compared to untreated controls or animals that received the vehicle only.

Cette recherche en sciences de l’éducation s’intéresse aux pratiques enseignantes. L’hypothèse générale est que les futurs enseignants ont des pratiques différentes selon qu’ils disposent ou pas d’une expérience professionnelle antérieure significative. Les pratiques enseignantes sont entendues au sens de Bandura comme l’articulation entre des dimensions relevant de la personne, du comportement et du contexte. La démarche s’avère donc comparative entre ces deux populations, mais également heuristique quant aux pratiques dans toutes leurs dimensions. Concernant notre recueil de données, nous avons, après une phase exploratoire, proposé un questionnaire complété par de futurs enseignants (N=324) en formation à l’ESPE de La Réunion en 2013 et se destinant à l’enseignement, dans le premier ou le second degré. Nous avons également procédé à des observations de séances (N=12) en collège. La mise à l’épreuve de l’empirie permet de valider l’hypothèse générale, comparative, de différences significatives sur certains éléments de pratiques, notamment des dimensions sociocognitives. Du point de vue heuristique, nous avons repéré une spécificité du contexte réunionnais par rapport au contexte métropolitain concernant le comportement. / This research in Sciences of Education focuses on teaching practices. The general hypothesis is that the future teachers hold different practices as they have or not a previous significant amount of work experience. The teaching practices shall be understood in accordance with Bandura’s meaning as the structuring between dimensions pertaining to the person, the behaviour and the background. Therefore, the approach turns out to be comparative between these two populations, but also heuristic as for the practices in all their dimensions. Concerning our data collection, after an exploratory phase, we proposed a questionnaire filled in by future teachers (N=324) who trained in the vocational school ESPE de La Réunion in 2013 and sought to prepare for a career in primary and secondary education. Our study included observations of sessions (N=12) in secondary school. The testing of empiricism offers to validate the general and comparative hypothesis of significant differences on some elements of practices, in particular concerning the socio-cognitive dimensions. From a heuristic perspective, we identified a specificity of the Reunionese environment compared with the mainland France background as far as the behaviour is concerned.

[pt] O presente trabalho se insere no campo do Português como Segunda Língua para Estrangeiros (PL2E) e do Alemão para Estrangeiros (ALE). Baseando-se nas teorias do Interculturalismo, identifica e compara aspectos culturais e linguísticos presentes em momentos de paquera e aproximação com vistas a um relacionamento amoroso, entre mulheres brasileiras e homens alemães e entre mulheres alemãs e homens brasileiros, a partir de categorias propostas por Geert Hofstede (Indulgência versus Restrição, Masculinidade/Feminilidade) e Alexander Thomas (Facilidade e prazer em fazer contatos e se comunicar e Emocionalismo, atribuídos ao Brasil; e Distância interpessoal diferenciadora e Orientação por regras, atribuídas à Alemanha). Demonstramos que, de forma geral, as propostas de Hofstede e Thomas se confirmam nos dados analisados; no entanto, constatamos que os resultados da pesquisa de Hofstede em relação à categoria Masculinidade/Feminilidade aplicados ao Brasil e à Alemanha não se confirmam plenamente na análise dos nossos dados. Os objetivos específicos deste estudo são: (i) buscar uma compreensão mais ampla sobre relacionamentos interculturais, observando se as possíveis diferenças entre os aspectos culturais e linguísticos podem causar estranhamento e mal-entendidos; (ii) identificar se a consciência dessas diferenças, por parte dos indivíduos envolvidos, é prévia ao seu primeiro contato; e (iii) verificar se o confronto entre essas diferenças influencia no sucesso da relação. Esclarecem-se, assim, aspectos relativos aos relacionamentos interculturais e também a importância da abordagem desta temática em sala de aula, fornecendo aos profissionais envolvidos em ensino de PL2E e de ALE mais subsídios e embasamento teórico para o desenvolvimento das competências comunicativa e intercultural dos aprendizes. / [de] Die vorliegende Arbeit verbindet die Bereiche Portugiesisch als Fremdsprache (PL2E) und DaF. Sie basiert auf interkulturellen Theorien, identifiziert bzw. vergleicht kulturelle und sprachliche Aspekte, die im Moment des Flirts zwischen Brasilianerinnen und Deutschen und zwischen deutschen Frauen und Brasilianern auftauchen. Die Kulturdimensionen von Geert Hofstede (Genuss versus Beschrankung, Maskulinität/Feminilitat) und Alexander Thomas (Kontakt- und Kommunikationsfreudigkeit und Emotionalismus werden Brasilien und Interpersonale Distanzdifferenzierung und Regelorientierung Deutschland zugewiesen) wurden weitgehend bestätigt. In Bezug auf die Kategorie Maskulinität/Feminilitat wurden Hofstedes Ergebnisse allerdings nicht in der Analyse unserer Daten festgestellt. Die spezifischen Ziele dieser Studie sind: (i) ein tieferes Verstandnis der interkulturellen Beziehungen zu erhalten, unter Hinweis darauf, dass die moglichen Unterschiede zwischen den kulturellen und sprachlichen Aspekten zu Verfremdung und Missverstandnissen fuhren konnen; (ii) herauszufinden, ob das Bewusstsein fur diese Unterschiede vor dem ersten Kontakt zwischen den beteiligten Personen aufgetreten war; (iii) zu uberprufen, ob die Konfrontation zwischen diesen Unterschieden den Erfolg der Beziehung beeinflusst. Auf diese Weise werden nicht nur Aspekte der interkulturellen Beziehungen aufgeklart, sondern auch die Bedeutung der Behandlung dieses Themas im Unterricht thematisiert, damit Fachleute im Bereich Portugiesisch als Fremdsprache und DaF eine fundierte Grundlage für die Entwicklung der kommunikativen Fahigkeiten so wie das interkulturellen Lernens erhalten.

The subjects of film and theatre belong to an extensive hierarchical debate that has remained prominent within the realm of performing arts since the introduction of cinema in the late nineteenth century. A plethora of scholars choose to argue in favor of the former, suggesting that film surpasses theatre as superior in both aesthetics and overall execution of naturalism; however, the argument is purely subjective and cannot be applied to all films and their corresponding plays. As a counterclaim, theatre continues to thrive as a prominent source of artistic entertainment globally, not only offering a contemporary twist to preexisting texts, but also impacting an audience in methods that film will never be able to do so. Maria Friedman’s High Society is a primary example that reaffirms how theatre can triumph the continual debate when compared to its preceding film – The Philadelphia Story – directed by George Cukor, both artistically and through its overall execution of the profound topics represented within the original text. This thesis will primarily juxtapose Cukor’s iconic film with Friedman’s revival of the former that was performed in 2015 at London’s Old Vic theatre, offering an innovative rebuttal to the preexisting debate as well as to affirm the argument of how theatre compellingly transforms the mundane.

Nous étudions le ribozyme VS de Neurospora, en tant que système modèle, pour augmenter nos connaissances sur la relation entre la structure et la fonction chez les ARNs, ainsi que pour mieux comprendre le mécanisme de clivage de ce ribozyme. Il a été proposé précédemment que la boucle interne A730 dans la tige-boucle VI (SLVI) contient le site actif du ribozyme et lie un ou plusieurs ions métalliques qui pourraient participer au mécanisme réactionnel. Nous avons déterminé par spectroscopie RMN la structure de la tige-boucle SLVI contenant la boucle A730 afin d’éclaircir ce mécanisme. La structure obtenue est en accord avec les études biochimiques antérieures et présente un ou plusieurs sites de liaison au magnésium associé à la boucle interne. Suite à des études de cinétique et de mutagenèse, il a été proposé qu’une adénine localisée dans le site actif, A756, participe à la catalyse par acide/base générale. Des études de pH effectuées précédemment ont identifié un pKa catalytique (5.2-5.8) qui correspond probablement à l’équilibre de protonation du A756. À l’aide de méthodes utilisant le carbone-13, nous avons identifié un pKa modifié appartenant au A756, ce qui supporte le rôle de ce résidu dans la catalyse par acide/base générale. Les études structurales présentées ici aident donc à augmenter notre compréhension du mécanisme de clivage chez le ribozyme VS. / We are studying the Neurospora VS ribozyme as a model system to increase our knowledge of the structure-function relationship in RNA and to better understand the mechanism of the cleavage reaction. It has been previously postulated that the A730 internal loop of stem-loop VI (SLVI) forms the active site of the VS ribozyme and binds magnesium ion(s) that may participate in catalysis. To get insights into the catalytic mechanism, we have determined by NMR spectroscopy the structure of a SLVI fragment containing the A730 loop. The structure we obtained is in agreement with previous biochemical studies and contains one or more magnesium-ion binding sites in the active site. Based on kinetic and mutagenesis studies, it has been proposed that an adenine in the A730 loop, A756, is important for catalysis and may participate in general acid/base catalysis. Previous pH-dependent enzymatic studies identified a catalytic pKa of 5.2-5.8, which likely corresponds to the protonation equilibrium of this A756 adenine in the A730 loop. Using 13C NMR methods, we have identified a shifted pKa for A756, which gives additional support to the role of this residue in the general acid/base mechanism. The NMR studies presented here therefore increase our understanding of the cleavage reaction in the VS ribozyme.

Intimate relationships function not in isolation, but within a broader social network and social environment, in which the opinions and actions of close network members can play a role in how a relationship develops. The current study investigated how perceiving support for one’s relationship (including same-sex and mixed-sex relationships) from friends and family is associated with not only relationship well-being, but also the mental and physical health of the individuals within the relationship. After establishing that social support specifically for a relationship was indeed a separate and unique construct as compared to more general social support for an individual, the study tested a hypothesized model using structural equation modeling, finding evidence for a model in which the association between support for a relationship and the health outcomes for an individual is fully mediated by relationship well-being. Relationship type (i.e., same-sex versus mixed-sex) was not a significant moderator, indicating that regardless of relationship type, individuals who perceive more support for their relationship are also more likely to report greater relationship satisfaction and better mental and physical health. Furthermore, participants provided data up to three times over a period of three years, allowing for an examination of how social support for a relationship functions as a predictor of relationship well-being and health outcomes over time. Perceived social support for a relationship at Time 1 was found to be a significant predictor of the rate of relationship dissolution over the course of the study as well as relational and health outcomes at later points in time. With respect to the source of support for the relationship, evidence was found that support from parents and friends both have associations with relationship outcomes, but these findings were inconsistent across analyses with support from parents having stronger associations in some analyses and support from friends having stronger associations in others. Reasons for these discrepancies are discussed, as well as theoretical implications concerning the role that perceived social support for relationships plays in the prediction of relationship well-being and mental and physical health. / Thesis (Ph.D, Psychology) -- Queen's University, 2012-05-29 21:04:59.381