Dans Surveiller et Punir, Michel Foucault met en avant le fait que les peines prononcées contre les condamnés, qui s’exerçaient autrefois directement sur leur corps, s’exercent à présent sur leur âme, et plus précisément sur leur volonté. Changer l’individu par la norme en exerçant une influence sur sa volonté propre, laquelle est pourtant communément associée à un caractère irréductible, tel est le défi paradoxal du pouvoir normatif, du moins des relations ou rapports de pouvoir définis par Foucault. À travers une approche sociologique, psychologique, l’individu est appréhendé par l’autorité judiciaire comme s’il était en grande partie le fruit d’un déterminisme. C’est en changeant son milieu que l’on pourrait changer son comportement, que l’on ferait de sa volonté hors norme une volonté normée. Cependant, ces tentatives présentées comme des remèdes ont une efficacité mitigée. La prison, par exemple, qui entretient des mécanismes de mise à l’écart et d’oubli des individus ne peut qu’échouer à normaliser les volontés individuelles car elle cultive en son sein les «volontés déviantes», comme pour faire perdurer les illégalismes nécessaires à la conservation des relations de pouvoir au sein de la société. Mais de quelle façon la norme peut -elle agir sur la volonté individuelle ? Il semble que la pensée de Michel Foucault mettant en lumière les échecs de l’action du pouvoir normatif sur la volonté individuelle ait trouvé en cela certaines réponses juridiques actuelles, par exemple dans les récentes mises en place de procédures du plaider-coupable, par des velléités, finalement abandonnées, de fixation d’un âge de consentement sexuel ou encore par la multiplication des alternatives à la prison. / In Discipline and Punish, Michel Foucault highlights the fact that the sentences handed down against convicts, that were formerly exercising directly on their bodies, are now exercised on their souls, and more precisely on their will. To change the individual by the norm by exerting an influence on his own will, which is nevertheless commonly associated with an irreducible character, is the paradoxical challenge of the normative power, at least of the relations or relations of power defined by Foucault. Through a sociological and psychological approach, the individual is apprehended by the judicial authority as if it were largely the result of determinism. It is by changing his environment that one could change his behavior, that one would make his out -of-the-ordinary will a normed will. However, these attempts presented as remedies have a mixed effectiveness. Prison, for example, which maintains mechanisms of exclusion and forgetfulness of individuals can only fail to normalize individual wishes because it cultivates within it the "deviant wills", as if to perpetuate illegalisms necessary to preserve power relations within society. But how can the norm affect individual will? It seems that the thought of Michel Foucault highlighting the failures of the action of the normative power on the individual will has found in this certain current legal answers, for example in the recent establishment of procedures of the plea-guilty, by the setting, eventually forgotten, of an age of sexual consent or by multiplying alternatives to prison.

本研究在探討銀行業對於我國財務會計準則公報第28號公報之遵循現況，以及公司特性與遵循程度之關聯性。本研究以六項公司特性，包括負債比例、帳面價值對市值比、公司規模、盈餘水準變化、是否委任前五大會計師事務所查核以及是否委任勤業會計師事務所查核，探討與28號公報遵循程度之關係。 本研究之實證結果可分為28號公報之遵循現況、公報各條文遵循程度之差異以及遵循程度與公司特性之關聯性三部份。首先，在遵循現況方面，銀行在遵循28號公報之揭露規定並無困難。而在進一步分析後，發現銀行在第33、47與48段之遵循程度最差。 其次，在公報各條文遵循程度之差異方面，銀行在28號公報之遵循程度具有顯著差異，而在進一步分析後，發現銀行在第28、33與47段的遵循程度具有顯著差異。 最後，在遵循程度與公司特性之關聯性方面，僅是否委任勤業會計師事務所查核可解釋銀行在28號公報的遵循程度高低。 / This study investigated the disclosure status of banking industry to understand how they follow the requirements of SFAS（Taiwan’s Statements of Financial Accounting Standards） No. 28. This study designed criteria to examine how each firm followed the requirements of SFAS No. 28, and further explored the relationship between the SCORES and characteristics. This study had three main outcomes. First, banking industry had no difficulty in following the disclosure requirements of SFAS No. 28. Especially, we can find the extend of accordance to SFAS No. 28 was not be completely met in the scope 33, 47, and 48. Second, empirical study of the extend of accordance to SFAS No.28 was significant different. After further investigating, we find the extend of accordance to scope 28, 33, and 48 of SFAS No.28 was significant different. Finally, only the CPA firm which was chosen by banking industry was TN Soong & Co（Deloitte Touche Tohmatsu’s member firm in Taiwan） or not could explain the extend of accordance to SFAS No.28.

Contemporary debates in ethics are characterised by opposing views that appear to be irreconcilable. Rational debates seem to be making no headway due to the fact that the incompatibilities of the different views seem to lie within the very premises of the different arguments. These debates acquire an interminable character, because representatives of the different standpoints refuse to accept each others’ premises. MacIntyre attributes this state of affairs to the failure of the Enlightenment project. In their attempt to create a universally valid moral system the Enlightenment philosophers discredited the ethical traditions and emphasized reason as the only authority on these matters. The supposedly “universal” rational arguments are built on premises the Enlightenment thinkers inherited from the exact same ethical traditions whose authority they consciously undermined. The irony of the Enlightenment project is therefore that it caused its own failure. MacIntyre believes that the Enlightenment thinkers were mistaken in undermining the authority of all the ethical traditions. He argues that the authority of the critical traditions is legitimate. A critical tradition is a moral tradition where some form of rational enquiry is embodied in the tradition itself. MacIntyre defends the authority of the Aristotelian tradition as the critical tradition per se. In my own enquiry I defend the authority of the Stoic tradition. I attempt to point out the flaws in MacIntyre’s understanding of the Stoics and argue that in some respects the Stoic tradition is a better alternative to the Aristotelian one. After having justified the authority of the Stoic tradition I take a closer look at what their ethics entail. The Stoics have what Cottingham refers to as a “synoptic” conception of philosophy. This means that they tried to integrate all the aspects of human understanding into a single system. Therefore, if one wishes to give a comprehensive picture of their ethics it is necessary to explain their philosophical work on physics and logic as well. I do so by comparing their understanding of physics to the contemporary understanding thereof. The Stoics believed that philosophy is not an abstract theoretical discipline, but rather a way of life. Theoretical arguments play an important role in so far as it helps us to comprehend the nature of the good, but ultimately philosophy is about helping us to live a good life. In light of this understanding I argue that they conceived of ethics as the art of living. The Stoics also believed that one could practice ethics as a form of therapy for our emotions. They believed that emotions such as anger and depression are caused by misguided ways of thinking and that ultimately the good life would cultivate our spirit and enable us to become more resistant to these types of emotions. Simultaneously it will enable us to experience more rational emotions such as joy. The ultimate aim of my research project is to highlight the important contributions the Stoics can make to the crisis we are currently experiencing in ethical discourse. / Dissertation (MA (Philosophy))--University of Pretoria, 2007. / Philosophy / unrestricted

The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.

The thesis deals with the comparison of selected methods of flat valuation in Děčín and its surroundings. The theoretical part is aimed at crucial terms, definitions and formulas and it covers the description of the area from the social, economic, cultural and historical point of view. The practical part includes the obtained data analysed by means of database and verified by the Grubbs' method. Methods employed in price determination are: price in accordance with public notes; usual price; physical value. The conclusion refers to the price comparison in accordance with employed methods and to the evaluation of the effect of reconstruction on the price of the real estate.

The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.

This is a study of coming to know what it is to be Paamese. The work seeks to present an anthropological understanding of ontological concerns that constitute a Paamese perception of subjectivities. I take my lead from Paamese perceptions that the internal capacities of subjects or “things” (e.g. persons, villages, islands, and movement itself) are revealed through relations with others. This correlates with anthropology’s methodology of testing its analytical strategies through the ethnographic practices of others in order to reach more accurate representations. Paamese, as is common elsewhere in Vanuatu and Melanesia, have an extremely fluid attitude towards sociality and easily accommodate urban dwelling without leaving Paama behind. I suggest that a nuanced multi-positioned approach in which several aspects of Paamese sociality are considered from a point of limitation employed by Paamese to focus an event, such as a marriage exchange, will present a better understanding of how these subjectivities, that is Paamese people and Paama Island, adhere such that they do not part company wherever they go. Paamese suggest that each event should be considered as if following a single branch in the canopy of a tree – a scalable perception that offers the promise that a multi-faceted approach will reveal a replicable form. I take this approach to specificity seriously and employ a looping aesthetic, measi, adapted from Paamese sand-drawing in order to consider the shifting concerns expressed by Paamese perceptions of out (place), āmal (agnatic clans), sise (road), vatte (origin), ara (blood) and asi (bone). I suggest that these, parts, can be considered together as a holography for how to come to know what it is to be Paamese.

This paper attempts to develop a mathematically rigid and unified framework for neural spatial interaction modeling. Families of classical neural network models, but also less classical ones such as product unit neural network ones are considered for the cases of unconstrained and singly constrained spatial interaction flows. Current practice appears to suffer from least squares and normality assumptions that ignore the true integer nature of the flows and approximate a discrete-valued process by an almost certainly misrepresentative continuous distribution. To overcome this deficiency we suggest a more suitable estimation approach, maximum likelihood estimation under more realistic distributional assumptions of Poisson processes, and utilize a global search procedure, called Alopex, to solve the maximum likelihood estimation problem. To identify the transition from underfitting to overfitting we split the data into training, internal validation and test sets. The bootstrapping pairs approach with replacement is adopted to combine the purity of data splitting with the power of a resampling procedure to overcome the generally neglected issue of fixed data splitting and the problem of scarce data. In addition, the approach has power to provide a better statistical picture of the prediction variability, Finally, a benchmark comparison against the classical gravity models illustrates the superiority of both, the unconstrained and the origin constrained neural network model versions in terms of generalization performance measured by Kullback and Leibler's information criterion.