Les nombreux exemples réussis où l’aménagement du territoire intègre des milieux naturels nous ont amenée à nous questionner sur les techniques d’intégration des milieux naturels et les outils de planification disponibles au Québec. La présente recherche porte sur le volet environnemental du projet résidentiel le Faubourg de la Pointe-aux-Prairies à Montréal (FPP) situé dans l’Arrondissement Pointe-aux-Trembles/Rivière-des-Prairies/Montréal est. Un premier objectif relié aux résultats nous a permis d’analyser le taux de succès du quartier FPP à intégrer efficacement des préoccupations environnementales concernant la mise en valeur des milieux naturels. En nous basant sur le taux de conservation, l’intégrité écologique et les témoignages des intervenants de la Ville de Montréal, nous avons déterminé que le plan d’aménagement du projet présente un bilan environnemental mitigé. Un second objectif relié aux processus nous a permis de déterminer si les outils sollicités pendant la conception et la mise en œuvre du projet ont facilité l’intégration des milieux naturels. En nous basant sur les outils d’encadrement et proactifs utilisés tout au long de la mise en oeuvre, nous avons déterminé que ceux-ci sont inadaptés à certaines situations. La non intégration des milieux protégés dans les outils de planification, la destruction des milieux aquatiques avec l’accord du Ministère de l’environnement (MDDEP), le manque de vérification des ententes lors de l’attribution des certificats d’autorisation, l'absence de protection des milieux naturels terrestres et la difficulté d’évaluer les bénéfices économiques de l’intégration de la nature ont été les défis majeurs observés. / Studies have revealed that the process of integrating nature to development is painstakingly difficult at best. On the outset, one should question the nature and efficiency of available planning tools and distinguish whether or not they are at the source of this delay. A case study pertaining to conservancy and planning, the residential development Faubourg de la Pointe-aux-Prairies (FPP), located in Montreal, Canada, made possible the exploration of these questions. Our first goal was to determine if FPP had successfully integrated nature into its development. By evaluating nature quotas, ecosystem resiliency and numerous feedbacks from municipal actors, it was determined that the project had not successfully integrated nature into its development. While the project conserved 25% of its surface area, no efforts were undertaken to guarantee the long term viability of the ecosystem present on the site. The second goal evaluated the implementation process of the same case study, by observing the various tools and incentives applied by various public and private stakeholders. It became quite clear that some tools were maladapted to certain specific contexts. Protected areas were seldom included in the municipal planning tools, wetlands were destroyed with the explicit authorization of the ministry of Environment (MDDEP), the MDDEP did not verify the authenticity of deals between third parties when awarding permits and certifications, there was no tools protecting woodlands and other terrestrial ecosystems and finally, the municipality did not analyze the economical benefits of including nature to private developments.

Syfte: Syftet var att undersöka vad kommunikationsbrister kan bero på och hur en organisation kan gå tillväga för att lösa problem som uppstår på grund av dem. Med detta som grund har studien utformat rekommendationer för hur förvärvsorganisationer kan arbeta med den interna kommunikationen och på så sätt överkomma och förebygga brister i kommunikationen. Metod: En fallstudie utifrån en deduktiv forskningsprocess användes genom att ställa upp påståenden utifrån teorin som prövades på empirin. Datainsamlingen skedde genom kvalitativa intervjuer och en kvantitativ enkät. Slutsats: Brister som uppstår i kommunikationen har en verkan på hela organisationens finansiella och prestationsmässiga resultat. Genom att lägga beslag på kommunikationen kan en förvärvsorganisation bli mer framgångsrik. / Purpose: The purpose was to examine the reasons for inadequacies and how an organization can solve problems that arise due to them. Based on this the study has formulated recommendations for how acquisition organizations can overcome and prevent the inadequacies through internal communication. Method: A case study was based on a deductive research process. The empirical data was tested through the use of propositions derived from theory. Data was collected through qualitative interviews and a quantitative survey. Conclusion: Inadequacies that arise through communication have an impact on the financial results and performance, of the organization as a whole. By engaging in communication an acquisition organization could become more successful.

Ce travail de recherche vise à identifier, d'une part le comportement comptable des dirigeants de la société initiatrice d'une opération de fusion acquisition et d'autre part les déterminants de ce comportement comptable. Les contributions de cette thèse sont d'ordre théorique, méthodologique et managérial. Sur le plan théorique, cette thèse permet de compléter les travaux antérieurs s'inscrivant dans le cadre des prolongements de la théorie politico contractuelle dans un contexte spécifique à savoir les fusions-acquisitions. Outre la détection de la gestion des résultats, ce travail s'intéresse à l'étude de ses déterminants notamment les déterminants contextuels qui sont rarement testés. Sur le plan méthodologique, cette recherche présente un double intérêt. Premièrement, elle commence par une étude du cas clinique, Sagem-Snecma, pour tester l'existence de la gestion de résultat dans ce contexte particulier, puis la généraliser sur l'échantillon d'entreprises françaises sur la période 2001-2007. Deuxièmement, cette thèse, utilise un modèle de mesure de gestion des résultats, qui n'a pas été utilisé dans le contexte du fusion-absorption (modèle du Dechow et al (2003)) et le compare avec le modèle de Jones modifié. Sur le plan managérial, cette recherche permet aux utilisateurs de l'information comptable lors d'une opération de fusion-acquisition de mieux interpréter les états financiers des sociétés participantes à l'opération. Elle peut contribuer aussi à faire avancer les réflexions des normalisateurs quant aux dispositions réglementant ces opérations en révélant l'ampleur des choix comptables. / This research aims to identify the accounting behaviour of managers of acquiring firms, on the one hand and the determinantes of that accounting behaviour on the other hand. The contributions of this research are theoretical, methodological and managerial. Theoretically, this research permits the completion of anterior tasks involved in the framework extensions of the political theory of contract in a specific context namely mergers and acquisitions. In addition to detection of earnings management, this research focuses on the study of the determinants of performance management including contextual determinants that are rarely tested. Methodologically, this research presents a double interest. First, it begins with a clinical case, Sagem -Snecma, to test the existence of earning management in this specific context and then generalize about the entire sample of French firms over the period 2001-2007. Second, it uses a recent measurement model of earning management, which has not been used in the context of the merger and acquisition, (model of Dechow et al (2003)) then it compares it with modified Jones model. At last, this research allows users of accounting information during a merger or acquisition to interpret better the financial statements of companies participating in the operation of mergers and acquisitions It may also help advance thinking about the normalizers provisions regulating these operations by revealing the extent of accounting choices.

Diploma thesis Analysis of cross border mergers in Czech Republic and Hungary consists of two parts theoretical and practical one. The first part briefly describes general terms that are necessary for better understatement in terms of mergers and acquisitions. The first half of the theoretical part focuses on key steps and regulations (law, accounting and taxes) that need to be fulfilled to make a cross border merger in Czech Republic. In the second half, the same steps are being analyzed, but from the Hungarian point of view. The last part, the practical one, shows the accomplished cross border mergers in Hungary from years 2013 to 2017. The main goal of the thesis is to explore the legal, accounting and tax aspects of cross border mergers in Czech Republic and in Hungary.

TITLE: Acquiring Vocabulary by Means of Smartboard AUTHOR: Mgr. Zdeňka Španingerová DEPARTMENT: Department of German Studies SUPERVISOR: PhDr. Pavla Nečasová, Ph.D. ABSTRACT: This PhD thesis deals with researching the efficiency of interactive whiteboards in foreign language teaching. The objective was to verify the hypothesis that the interactive whiteboard is an effective tool and means in the process of acquiring German vocabulary. Chapters I to IV draw upon available secondary literature, whilst part V is concerned with the applied research. Vocabulary uptake efficiency was tested on three teaching modules by contrasting an experimental group and a control. The experimental group was taught by means of an interactive whiteboard, whereas the control group was not. The methodology of the research is based on the above mentioned experiment, interviews with the pupils, a test of individual learning styles and observation of all lessons (based on video recordings). The results of the research suggest that interactive elements in German language teaching make the acquisition of vocabulary more successful. Moreover, the efficiency might be higher throughimplementation of the interactive whiteboard. Regarding the small sample of students the problem outlined in this work deserves more extensive research....

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The objective of my thesis is to describe overall technological concept and organizational scheme od payment cards and outline trends and development in the near future. There has been a big effort for industry standardization (e.g. security standards). It describes also advantages and disadvantages of payment cards and means of authorization. The infomation mentioned here will be used in later part, in case studies. My 3-years working experience as a project manager at Wincor Nixdorf helped to further investigate these scenarios. This company is one of the market leaders and key players in banking and retail industry. Since the cost related issues are very importnant (especially in the time of crisis), I analysed and compared several scenarios of payment system installation in retail.

This thesis is focused on ICT costs monitoring and controlling among enterprises, whose purpose is to maximize their market value and to achieve a profit by selling products or offering services and simultaneously these enterprises neither do operate in ICT industry nor banking and similar industries. Purpose of this thesis is to help responsible users with better understanding of causes where and why enterprise ICT cost origin. For this purpose there is formed a pattern for ICT costs monitoring and controlling. This pattern comes into use in enterprises in cases when it is necessary to discover true costs of ICT. The pattern is further convenient for costs controlling and budgeting and it could serve as a basis for ICT cost-effectiveness evaluation. Additional asset of this thesis would be an introduction of cost allocation methods, a software costs categorization in view of an acquiring form, and a description of appropriate budgeting methods.

combination of yellow and green

<p>Традиционално, државина је посматрана као чињеница (possessio non iuris est, sed facti). Један део правне доктрине сматра да је државина право. Мада има одговарајућа правна дејства и ужива правну заштиту, државина није и не може бити право. Веома често се државина и право на државину поклапaју, и правни субјект може имати право на државину (ius possidendi) засновано на неком субјективном праву, али државина може настати не само као вршење правне власти, већ и без ње, па и супротно таквом овлашћењу. Државина може да постоји независно од права на ствар, односно, независно од тога да ли се у конкретном случају правна и фактичка власт на некој ствари подударају или супротстављају.<br />Предмет истраживања и рада на докторској дисертацији &bdquo;Правна дејства државине у савременом праву&ldquo;, представља анализу појма, правне природе, субјеката и објеката државине, врста и квалитета државине, стицања, преноса и престанка државине. Овако детаљно сагледавање института државине доприноси разумевању најзначајних правних дејстава које државина производи.<br />Циљ истраживања представља критичку анализу позитивног права и прилагођавање регулативе изазовима савременог доба.<br />Од врста и квалитета државине зависи која ће правна дејства правни поредак везивати уз одговарајућу државину. Субјективна и објективна својства државине детерминишу њен квалитет. Државина са свим позитивним елементима је квалификована државина. То је државина која је истовремено законита, права и савесна. Правна дејства државине настају онда када је државина стечена и у односу на онога ко ју је стекао.<br />Функције државине које се остварују кроз правна дејства су: функција публицитета, функција континуитета и заштитна функција.<br />Правна дејства државине која произлазе из публицитетне функције су: државина је начин стицања стварних права на покретним стварима, државина ствара претпоставку о постојању права својине на ствари, државина ствара могућност стицања својине од невласника, држалац је одговоран за штету која потиче од ствари која се налази у његовој државини.<br />Правна дејства државине која произлазе из континуитетне функције су: заштита државине од одузимања или сметања, повољнији положај држаоца код кога се ствар налази у поступку по публицијанској тужби, положај држаоца приликом враћања ствари у петиторном спору за предају ствари, могућност да државина која је имала одређене квалитете и трајала законом одређено време, путем одржаја, прерасте у право својине.<br />У закључним разматрањима докторске дисертације сублимирају се резултати истраживања, недостаци позитивноправних решења и дају предлози de lege ferenda.</p> / <p>Tradicionalno, državina je posmatrana kao činjenica (possessio non iuris est, sed facti). Jedan deo pravne doktrine smatra da je državina pravo. Mada ima odgovarajuća pravna dejstva i uživa pravnu zaštitu, državina nije i ne može biti pravo. Veoma često se državina i pravo na državinu poklapaju, i pravni subjekt može imati pravo na državinu (ius possidendi) zasnovano na nekom subjektivnom pravu, ali državina može nastati ne samo kao vršenje pravne vlasti, već i bez nje, pa i suprotno takvom ovlašćenju. Državina može da postoji nezavisno od prava na stvar, odnosno, nezavisno od toga da li se u konkretnom slučaju pravna i faktička vlast na nekoj stvari podudaraju ili suprotstavljaju.<br />Predmet istraživanja i rada na doktorskoj disertaciji &bdquo;Pravna dejstva državine u savremenom pravu&ldquo;, predstavlja analizu pojma, pravne prirode, subjekata i objekata državine, vrsta i kvaliteta državine, sticanja, prenosa i prestanka državine. Ovako detaljno sagledavanje instituta državine doprinosi razumevanju najznačajnih pravnih dejstava koje državina proizvodi.<br />Cilj istraživanja predstavlja kritičku analizu pozitivnog prava i prilagođavanje regulative izazovima savremenog doba.<br />Od vrsta i kvaliteta državine zavisi koja će pravna dejstva pravni poredak vezivati uz odgovarajuću državinu. Subjektivna i objektivna svojstva državine determinišu njen kvalitet. Državina sa svim pozitivnim elementima je kvalifikovana državina. To je državina koja je istovremeno zakonita, prava i savesna. Pravna dejstva državine nastaju onda kada je državina stečena i u odnosu na onoga ko ju je stekao.<br />Funkcije državine koje se ostvaruju kroz pravna dejstva su: funkcija publiciteta, funkcija kontinuiteta i zaštitna funkcija.<br />Pravna dejstva državine koja proizlaze iz publicitetne funkcije su: državina je način sticanja stvarnih prava na pokretnim stvarima, državina stvara pretpostavku o postojanju prava svojine na stvari, državina stvara mogućnost sticanja svojine od nevlasnika, držalac je odgovoran za štetu koja potiče od stvari koja se nalazi u njegovoj državini.<br />Pravna dejstva državine koja proizlaze iz kontinuitetne funkcije su: zaštita državine od oduzimanja ili smetanja, povoljniji položaj držaoca kod koga se stvar nalazi u postupku po publicijanskoj tužbi, položaj držaoca prilikom vraćanja stvari u petitornom sporu za predaju stvari, mogućnost da državina koja je imala određene kvalitete i trajala zakonom određeno vreme, putem održaja, preraste u pravo svojine.<br />U zaključnim razmatranjima doktorske disertacije sublimiraju se rezultati istraživanja, nedostaci pozitivnopravnih rešenja i daju predlozi de lege ferenda.</p> / <p>Traditionally, possession has been viewed as a matter of facts (possession not iuris est, sed facti). A part of legal doctrine regards possession as a right. Although possession causes certain legal effects and enjoys protection of the law, possession is not and may not be regarded as a right. Very often factual possession and right to possession overlap and a person may hold a right to possession (ius possidendi) based on some personal right, however possession may be created not only as a result of lawful exercise of one&rsquo;s rights, but also without, or contrary to, exercise of such rights. Possession may exist independently of property rights, that is, regardless of whether legal and factual control over a thing overlap or are at odds.<br />The subject of this research and work on doctoral thesis titled &ldquo;The Legal Effects of Possession in Contemporary Law&rdquo; is analysis of the meaning and legal nature of possession; persons holding possession and things that may be subject to possession; types and varieties of possession; acquiring, transfer, and loss of possession. Such detailed overview of possession contributes to better understanding of the most significant legal effects caused by possession over a thing.<br />The aim of the research is to provide a critical analysis of the law and to examine how the regulations have been modified to meet the challenges of modern time.<br />Depending on the type and form of possession, the legal framework provides for different legal effects to possession over a thing. Personal and objective features determine the quality of possession. Possession, with all the positive elements, constitutes qualified possession. The qualified possession is a possession that is legal and lawful. Legal effects of possession are created at the moment the possession is acquired and they are created towards a person that acquired it.<br />The following elements of possession are created through its legal effects: element of publicity, element of continuity, and protective element.<br />Legal effects of possession associated with the element of publicity are the following: possession is a modus of acquiring property rights over movable objects; possession creates presumption about an existence of property rights over a thing; possession creates possibility of acquiring property rights from a person that does not hold any property rights to a thing; person having corporal possession over a thing is liable for damages arising out of the thing that he holds in his possession.<br />Legal effects of possession associated with the element of continuity are the following: protection of possession from dispossession or infringement of possession; more favorable possession of the holder of a thing in proceedings initiated by Publiciana in rem action; position of the holder at the time of recovery of the thing in proceedings for actions initiated for recovery of possession; it is possible for possession that had certain qualities and that lasted for a period of time set by the law, through adverse possession, to transfigure into a property right.<br />The results, shortcomings of the legislative framework and suggestions de lege ferenda, are summarized in the conclusion of the doctoral thesis.</p>