Le projet de cette thèse émane du constat d'une scission entre épistémologie d'une part et logique épistémique d'autre part. Si des tentatives de conciliation se sont avérées fructueuses, nous explorons ici la possibilité d'une réconciliation entre épistémologie et logique épistémique à travers l'argumentation.Étudier la logique épistémique au sein d'une pratique argumentative, c'est-À-Dire au sein de dialogues, nous permet de bénéficier d'un cadre d'étude dynamique pour explorer le dynamisme et la signification du langage de la logique épistémique. Nous montrons que cette conciliation de l'épistémologie et de la logique épistémique dans une pratique argumentative est pertinente dans le domaine juridique car elle offre une approche originale de la notion de condition dans le droit. / The project of this thesis stems from the observation of a split between epistemology and epistemic logic.If some attempts at conciliation have been successful, here we explore the possibility of reconciliation between epistemology and epistemic logic through argumentation.Studying epistemic logic in argumentative practice, that is to say in dialogues, enables us to benefit from a dynamic framework to explore the dynamics and the meaning of the language of epistemic logic.We show that this reconciliation of epistemology and epistemic logic in an argumentative practice is relevant in the legal field because it offers an original approach to the notion of condition in law.

Ce travail de recherche explore le thème des négociations dans les opérations de fusion et acquisition et leurs résultats en termes d’aboutissement de l’opération. Le premier chapitre de la présente thèse porte sur la volonté de vendre des actionnaires de l’entreprise cible et cherche à mesurer l’influence de cette caractéristique sur le dénouement des négociations au travers des trois éléments suivants : la probabilité de succès de l’offre, le montant de la prime et l’effet net sur le niveau de richesse des actionnaires de la société cible, en tenant compte de l’intensité concurrentielle entre les acquéreurs potentiels. Le second chapitre de la présente thèse explore la relation entre la durée du processus denégociation et la probabilité de succès de l’offre, mettant l’accent sur l’importance de la phase privée des négociations qui se déroule avant l’annonce publique de l’opération. Enfin, le troisième chapitre cherche à déterminer le lien entre la structure de rémunération des dirigeants et l’attention qu’ilsprêtent aux réactions des marchés financiers en modifiant ou non leurs décisions d’investissement en matière de fusions-acquisitions. Notre travail de recherche contribue à améliorer la compréhension des résultats observables dans les opérations de fusion et acquisition en apportant des facteurs nouveaux qui influencent la probabilité de succès d’une offre, notamment, la volonté de se vendre de l’entreprise cible et le temps passé dans l’interaction directe avec les acquéreurs potentiels. Ce travail souligne également l'importance des motivations des agents économiques dans le processus d'allocation des ressources et permet de vérifier la pertinence du lien qui existe entre les mécanismes d’incitation financière et la qualité des décisions managériales / This research work explores the theme of negotiations in mergers and acquisitions and their outcome in terms of deal completion. The first chapter focuses on the target company’s willingness to sell and seeks to measure its influence on the outcome of negotiations through the following three elements:the probability of bid success, the amount of premium paid and the resulting net wealth effect for thetarget shareholders, taking into account the intensity of competition between potential acquirers. The second chapter explores the relationship between the duration of the negotiation process and the likelihood of deal completion, putting emphasis on the private part of the negotiation process that takes place before the public announcement of the deal. Finally, in the third chapter we aim todetermine the relationship that may exist between the executive compensation structure and the amount of attention they pay to the financial markets by changing or not their present investment decisions with regard to mergers and acquisitions. This research contributes to improving our understanding of the outcome of mergers and acquisitions, bringing new factors that influence theprobability of bid success, namely, the willingness of the target’s shareholders to sell and the time spent in the direct interaction with potential buyers. This work also highlights the importance of acknowledging economic agents’ motivations (both for the acquirer and the target) as determinants of observable outcomes in the resource allocation process and allows checking the relevance of financialincentive mechanisms for the quality of managerial decisions

Studien undersöker den abnormala avkastningen för de 100 största förvärven genomförda av svenska företag mellan 2007-2017. Studien beaktar även variabler som kan vara påverkande faktorer för denna avkastning. Variablerna som undersöks i denna studie är; betalningsmetod, affärsstorlek samt förvärvsland. Tillvägagångssättet som tillämpades för att mäta den abnormala avkastningen var i form av en eventstudie. Hypoteser framläggs utifrån studiens referensram, som sedan prövas via signifikanstest och multipel regressionsanalys. Resultaten visar en totalt positiv marknadsreaktion vid tillkännagivandet av förvärv. Samtliga portföljer genererar en värdeskapande affär, med undantaget av förvärv som uppstått i samband med kontantbetalning. Stora förvärv påvisade högre genomsnittlig kumulativ abnormal avkastning än för små förvärv. Ett signifikant samband mellan förvärv finansierade av kontanter och positiv abnormal avkastning påvisades. Däremot visar studiens resultat att förvärv finansierade med aktier/tillgångar genererade en högre genomsnittlig kumulativ abnormal avkastning jämfört med förvärv som var finansierade med kontanter. Detta resultat påvisar dock ingen signifikans. Ytterligare påvisas en högre positiv abnormal avkastning under händelsefönstret, för utländska förvärv. Det existerar ett signifikant samband, på 90%, mellan betalningsmetoden kontanter och den kumulativa genomsnittliga abnormala avkastningen. Studien fann inte ett signifikant samband för varken storlek på förvärv eller huruvida förvärvet var inhemskt eller utländskt och den kumulativa abnormala avkastningen. / This study examines the abnormal return for the 100 largest acquisitions made by Swedish companies between 2007-2017. The study also considers variables that may be influencing factors for the abnormal return. The variables examined in this study are; payment method, deal size and country of acquisition. The approach used to measure the abnormal return was an event study method. Hypotheses are presented based on the study's frame of reference, which is then tested via significance test and multiple regression analysis. The results show a total positive market reaction when announcing acquisitions. All portfolios generate value creation, with the exception of acquisitions with connection to cash payment. Large deal value acquisitions showed higher average cumulative abnormal returns than for small deal value acquisitions. A significant relationship between acquisitions financed by cash and positive abnormal returns was demonstrated. However, the study's results show that acquisitions financed by shares/assets generated a higher average cumulative abnormal return compared to acquisitions that were financed with cash. However, this result shows no significance. Further, a higher positive abnormal return is shown, during the event window, for foreign acquisitions. There is a 90% significant relationship between the cash payment method and the cumulative average abnormal return. The study did not find a significant relationship between either deal size or domestic/foreign acquisitions and the cumulative abnormal return.

Made available in DSpace on 2016-04-27T16:32:43Z (GMT). No. of bitstreams: 1 Ide Moraes dos Santos.pdf: 960064 bytes, checksum: d4905ed3729cbd3ede2dce4f36761ab1 (MD5) Previous issue date: 2013-02-26 / Secretaria da Educação do Estado de São Paulo / The purpose of this study is to analyze the Portuguese Language Teacher Profiles that were published to determine eligibility to take the Entrance Examinations to be considered for positions with the São Paulo State Schools. This study focuses on the published profile announcements for the Entrance Exams for the years 1992, 1998, and 2003. Further stated, this study looks only at a fraction of the public announcements which correspond to the Entrance Examinations for the subtests of General Education Knowledge and Specific Portuguese Language Knowledge during this time. There have been very few studies done on the topic of Entrance Examination Profiles in the São Paulo State System and those that have been done have been restricted to, in most cases, an analysis of the test itself and not the profile requirements to take the test. Consequently, the requirements published to take the entrance examinations do not encompass all of the considerations of best preparation and best practice to ensure high standards of teaching. Therefore, the candidates who take the test may be ill prepared to pursue a successful teaching career. Due to this discrepancy, the test itself and the public announcement that determines eligibility to test must be considered separately. The Portuguese Language Teacher Profile public announcements determining eligibility to take the examination during the period cited above are very problematic. Upon closer consideration, the public announcements at times advertised for the ideal candidate who would become a successful teacher yet at other times, the announcements reflected a standard that was insufficient to fulfill the basic duties of a teacher. This may be explained by the fact that the public announcements for eligibility to take the Entrance Exams are crafted by and often reflect the interests of the local governing bodies and serve to legitimize and publicize their own agendas. These agendas more often than not do not reflect best educational practices. Once these announcements are published, they may be construed as appropriate educational practice by the general public. A more grave consideration is that these faulty proclamations become the basis for legislation that negatively impacts educational policy for all schools in São Paulo State. With respect to the curricula content in the discipline of Portuguese during the time cited above, it was found that there were wildly divergent aspects in the published announcements. This was most blatantly seen on the list of literary classics from 1992 / Esta pesquisa tem por finalidade buscar o perfil do professor de Língua Portuguesa requerido nas publicações apresentadas nos editais de concurso de ingresso de professores da rede estadual paulista, dos anos de 1992, 1998 e 2003. Em linhas gerais, investiga-se a fração dos editais de concursos públicos correspondente aos programas dos Conhecimentos Gerais de Educação e dos Conhecimentos Específicos da disciplina de Língua Portuguesa. Os estudos que discutem a temática dos concursos públicos da rede estadual paulista se restringem, quase que em sua totalidade, às análises das provas, mas os conteúdos apresentados nos programas dos editais de concurso não abarcam todas as questões das avaliações, por isso prova e edital precisam ser analisados separadamente. Da temática dos editais de concursos problematiza-se qual é o perfil do professor de Língua Portuguesa descrito nos programas dos editais de concurso de ingresso de docentes, do período citado. Da investigação propriamente dita infere-se que o perfil do docente, expresso nas publicações apresentadas dos programas de concursos de ingresso e, num mesmo edital, ora figura como ideal e ora como incapacitado para o exercício da docência. Isso porque tais perfis refletem os interesses dos órgãos centrais de legitimar determinados discursos sobre a educação. Tal legitimação se consolida por intermédio dos documentos que legislam sobre as questões educacionais que envolvem as ações da escola pública paulista. Quanto aos conhecimentos da disciplina de Língua Portuguesa, averiguou-se que há aspectos convergentes e divergentes na apresentação dos conteúdos dos editais e das propostas curriculares, sobretudo do que é postulado sobre a lista dos clássicos da literatura, descrita no edital de 1992

Made available in DSpace on 2016-04-26T18:16:04Z (GMT). No. of bitstreams: 1 Renata Sertorio Fernandes.pdf: 2532547 bytes, checksum: 594e58a0c595ac136656cf253d17fd85 (MD5) Previous issue date: 2006-10-04 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This master degree main objective searched to evaluate the communication strategies of the marks of the companies of mobile telecommunication Tim and Vivo through theirs main manifestations, being considered as being exactly: names, logotypes, logomarks and slogans, these in turn, presented in the media printed. The objects of the analysis are announcements published in media printed, divulged in the two main ones reviewed weekly Brazilians: Veja e Época. Two of them, institutional advertisings (one of each company) are studied at great length, excessively they will be briefly analyzed. The mark and its manifestations are constituted by complex processes of meaning and directly are related to the language and the communication between company and consumers. The semiotics offers ways to investigate the existing potential of communication in the elements that constitute the representation of the mark, as well as its presentation through the different manifestations of marketing. The intention is to investigate the effect of the potential generated by the announcement advertising executive in general, and mainly for the mark through its main manifestations, in more specific way. From there, we ask: what strategies the companies promote to create and to keep this image to the consumers, by means of communications contracts established in the relation between sender and receiver / Esta dissertação de mestrado avalia as estratégias comunicativas das marcas das empresas de telecomunicação móvel Tim e Vivo em suas principais manifestações na mídia impressa: nome, logotipos, logomarcas e slogan. Os objetos da análise são anúncios publicados em mídia impressa, divulgados nas duas principais revistas semanais brasileiras: Veja e Época. Serão analisados em detalhe dois anúncios institucionais (um de cada empresa), entre outros, em que a análise incidirá de modo menos pontual. A marca e suas manifestações são constituídas por complexos processos de significação e estão diretamente relacionadas à linguagem e à comunicação entre empresa e consumidores. A semiótica peirceana oferece o enfoque metodológico para investigarmos o potencial comunicativo existente nos elementos que constituem a representação da marca, assim como sua apresentação através das diferentes manifestações de marketing. Trata-se de investigar os efeitos de sentido gerados pelos anúncios publicitários, e principalmente pela marca em suas principais manifestações. A partir daí, perguntamos: que estratégias as empresas promovem para criar e manter sua imagem perante os consumidores, por meio dos contratos comunicativos estabelecidos na relação entre emissor e receptor

La dynamique professionnelle pour améliorer la qualité du soin montre qu’en dépit des progrès de l’enseignement sur la relation Soigné-Soignant, le temps du verbe médical est encore sacrifié au chevet des Malades. Depuis une vingtaine d’années, en neurologie, l’annonce diagnostique, ce faire-savoir, a surtout été analysée dans le registre des maladies avec atteinte cognitive. Ce travail de thèse se propose d’étudier, d’un point de vue épistémologique, philosophique, et éthique, le conflit des libertés en jeu lors de l’annonce diagnostique d’une maladie incurable paralysante évolutive telle que la Sclérose Latérale Amyotrophique (SLA). Guidée par la confrontation des vécus et des représentations recueillis auprès des Médecins des Centres SLA (38 entretiens), et à travers une enquête de terrain, des Patients et de leurs Proches, au moyen de questionnaires (203 questionnaires d’une quarantaine de questions), notre approche révèle que, dans l’impératif d’une information qui se veut avoir la vertu de conserver le plus longtemps possible l’autonomie du Patient, les angles de vulnérabilités du triangle relationnel Médecin-Patient-Proche s’affrontent dans une sous-estimation de la perception du Proche de son devoir d’engagement. Au travers d’une relecture philosophique des réponses des trois identités concernées, et d’une expérience professionnelle, nous comprenons que l’évolution rationnelle multidisciplinaire de la démarche de soin face à la maladie incurable transforme la clarté de l’information médicale en une injonction morale de présence du tiers. Parce qu’il s’agit d’impuissance, mais en aucun cas d’incapacité, nous proposons que tout Médecin, présent et à venir, apprenne à interroger en toute lucidité la pertinence de ses propositions de soins dés l’instant où il s’est engagé à annoncer l’incurabilité. Pour qu’un nouvel esprit du temps lui soit insufflé, quelle que soit son orientation, l’apprentissage systématique des soins palliatifs lui permettra de rester soucieux de ses choix, dans le clair-obscur des intentions humaines, et de reconnaître ses imperfections tout en se donnant le défi de la collaboration thérapeutique pour accompagner. / The teaching of Doctor-Patient relationship, in particular in making announcement of the diagnosis, makes progress in the Faculties of Medicine. But in practice, communicating the thruth of a disease with fatal issue remains a distressing time because still badly told. Amyotrophic Lateral Sclerosis, a motor neuron disease, is the most pejorative diagnosis to make in Neurology. In the controversy surrounding the time of the announcement of the diagnosis, and, by examining the results of 203 ALS Patients’ and their Caregivers’ questionnaires, we compare with the results of 38 ALS Centre Neurologists’ interviews. Through bringing an epistemological, ethical and philosophical analysis into focus, we argue that, in the rational multidisciplinary of the care in a rapid and incurable disease, the evolution of the clearly medical information changes the Doctor-Patient relationship into a moral injunction of presence for the Caregivers and the families. Only through the training of Doctors and a certain conception of Patient information in palliative care can the harmful consequences of such a trend be limited.

This thesis addresses a problem at the nexus of operations, strategy, and economics: in concentrated markets, on the one hand firms may need to expand capacity in order to improve their competitive position, and on the other they also seek to avoid industry excess capacity causing poor industry conditions to destroy the intended value creation. These considerations are opposite to each other. Too much capacity leads to underutilized resources and drives costs up. In contrast, too little capacity will limit the operation's capability to serve customers and earn revenues. The literature of the operations management and operations research fields on capacity expansion is concerned with normative perspectives to invoke optimization techniques. In this stream of research, competitive capacity expansion is not extensive. Operations related studies often ignore the effect of oligopolistic competition on investment activities but explicitly model practical operational environments. Conversely, the literature of the industrial organization and business strategy fields on strategic investment focuses on quantity/pricing competition in oligopoly markets, and is concerned with descriptive perspectives to invoke game-theoretic modeling, emphasizing the effect of imperfect competition. There is an extensive literature of economics on a subject of capacity investment in oligopolistic competition environments. However, economics-related studies do not often address the detailed operational environments. The thesis focuses on the following five complicated factors affecting the union of operations, strategy, and economics: existing capacity, economies of scale, realistic production strategy, strategic interaction, and demand uncertainty. We make two main contributions. First, we extend the current game-theoretic models of strategic capacity investment by explicitly considering existing capacity, scale economies, and realistic production rules, which are often considered in the operations literature. Under reasonable conditions, we are able to solve the proposed models in closed form. Our second contribution is to use the type of generic strategy as firms' decision variable rather than quantity, price, or timing, which is often used in oligopoly theory. After analyzing equilibrium behaviors in the proposed models, our findings are supported by many empirical observations.

本研究係以實證的方式，探討我國上市公司財務報表公告日之時間落差特性。研究主題包括： 　　1.我國上市公司財務報表公告時間特性為何？ 　　2.公司財務報表的公告時點是否因公司規模、未預期盈餘、相對獲利能力、審計作業複雜度及會計師查核報告的不同而有所差異？ 　　3.我國證券市場是否存有公告時間落差愈長，其資訊內涵愈少的現象？ 　　4.我國上市公司財務報表是否有好消息提早公告，壞消息延遲公告的現象？ 　　5.民國77年證交法的修訂，對上述特性有何影響？ 　　本研究的測試期間為民國71年至民國82年，由於民國77年1月29日證交法修訂時對財務報表公告期限有了較明確的規範，故本研究依證交法對公告期限規範的有無，將樣本區分為二組。第一組（民國71年至75年）包括46家公司，共230個觀測值，第二組（民國76年至82年）包括85家公司，共595個觀測值。實證結果彙總如下： 　　1.不論從年度別或各公司別加以測試，證交法修訂前後年度之時間落差特性皆有明顯的不同。因此，民國77年證交法的修訂應可增進財務報表公告的時效性及可預測性，利於投資者及時取得會計資訊。 　　2.不論在證交法對公告期限有無規範，公告時間落差和公司規模皆呈反向關係。 　　3.在證交法修訂前，未預期盈餘和公告時間落差呈反向關係，而在證交法修訂後，則無法偵測出此現象。 　　4.在證交法修訂前，相對獲利能力和公告時間落差呈反向關係，但在證交法修訂後，其關係不若修訂前顯著。 　　5.未發現審計作業複雜度和公告時間落差有關。 　　6.未發現會計師查核報告型態和公告時間落差有關。 　　7.不論證交法對公告期限有無規範，皆無法偵測出財務報表的資訊內涵會隨著公告時間落差的增減而改變。 　　8.在證交法修訂前，當盈餘具好消息型態時，管理當局確有提早公告的傾向；在證交法修訂後，則無法偵測出此一現象。 　　9.就股價面而言，無論在證交法修訂前或修訂後，皆未發現有好消息提早公告，壞消息延遲公告的現象。 　　10.如以盈餘、股價綜合探討。在證交法修訂後，當盈餘具好消息且提早公告者，確會有正的異常報酬，除此之外，其他各組皆無法偵測出盈餘、股價及提早（延遲）時間落差三者間有任何關係。

<p>When a new building is constructed, or some changes are taking place in the already existing building, it is required according to PBL  chapter 8 that the developer applies for planning permissions at the building committee in that municipality where the real estate is located. In the planning permission, the documents of the current building are examined.<strong></strong></p><p> </p><p>The developer will appoint a quality manager that helps the developer to ensure that all necessary controls are done and that the requirements in these are met. The developer has the final responsibility to ensure that the building is built according to all requirements and rules. The building committee establishes a control plan that shows which controls have to be carried out and which certificates and documents have to be sent in during the time of the construction.</p><p>This study aims to finding out which documents that will be submitted at the construction of a new building, according to the laws found in PBL, if these documents are required and if they are examined of the municipalities before the building is approved.</p>

This dissertation is concerned with the relationship between accounting earnings and stock prices. It consists of three empirical papers, all using a sample of firms listed on the Stockholm Stock Exchange (1990-2008). The first paper documents the existence of a drift in stock prices subsequent to quarterly earnings announcements. Two interesting empirical observations are that the drift is only significant for longer holding periods and that the drift on the short position, i.e. after bad earnings news, is negligible. The lack of downward drift on the short position is interpreted as an indication of the post-earnings announcement drift, at least partly, being explained by investors demanding a compensation for a risk factor that is omitted in the test design. The second paper illustrates under what conditions information risk in the earnings signal might explain a low announcement reaction and a price drift in the post-announcement period. It is hypothesized that two earnings signals – based either on GAAP earnings or core earnings – have different levels of information uncertainty with respect to how they depict the value creation of the firm. In the empirical sections, it is concluded that the low immediate announcement reaction and high post-announcement drift for the GAAP earnings signal is due to this signal being perceived by investors as containing more uncertainty than the core earnings signal. It is argued that this uncertainty might be due to GAAP earnings encompassing items that prior research has shown more likely to be manipulated and/or to contain estimation error. The positive association between information risk and expected return is further investigated in the third paper, where information risk is measured by earnings quality metrics. Using a new approach to estimate the implied cost of capital, it is found that Swedish investors demand a higher expected return for firms with poor earnings quality, i.e. firms associated with higher information risk. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011