This master’s report presents a literary criticism of the novel ¡Caramba! by Nina Marie Martínez that attends to both genre and mass culture theory. The novel, when recognized as a multigenre text consisting of both chick lit and Chicano literature conventions, reveals how informal economies employ methods of cultural appropriation in order to articulate an oppositional voice. In particular, Martinez’s literary intervention of the trademark symbol subverts dominant forms of consumption (and genre) to expose how her protagonists emerge as subjective, discerning consumers in her fictional Californian town. / text

L’appropriation du feed-back a fait l’objet de plusieurs modèles théoriques en contexte d’évaluation de la performance, notamment par Ilgen, Fisher et Taylor (1979) qui suggèrent un modèle explicitant comment un feed-back en vient à susciter des changements comportementaux. Ce modèle a été repris dans divers domaines de recherche, sans pour autant être adapté en fonction du contexte spécifique dans lequel le feed-back était transmis. Cette thèse propose un modèle d’appropriation du feed-back inspiré des travaux d’Ilgen et al. (1979), mais reflétant les spécificités de l’évaluation du potentiel. Le modèle comporte trois étapes qui sont l’appropriation cognitive (composée de l’acceptation et de la conscientisation), l’intention d’agir dans le sens du feed-back et l’appropriation comportementale. La présente thèse se décompose en trois articles poursuivant les objectifs suivants : (1) Proposer un modèle théorique de l’appropriation du feed-back adapté au contexte de l’évaluation du potentiel. (2) Valider une mesure de l’appropriation cognitive combinant l’acceptation et la conscientisation. (3) Tester empiriquement le modèle d’appropriation du feed-back en contexte d’évaluation du potentiel. Le premier article vise d’abord à circonscrire les fondements de l’évaluation du potentiel et à définir l’appropriation du feed-back. Sur la base de ces informations, le modèle d’Ilgen et al. (1979) est ensuite revu et modifié. Les liens entre les différentes étapes du modèle sont subséquemment étayés par des théories et des études empiriques. L’article se conclue par une réflexion sur les retombées théoriques et pratiques du modèle revisité. L’objectif du second article consiste à développer et valider une mesure de l’appropriation cognitive incluant deux dimensions, à savoir l’acceptation et la conscientisation. Pour ce faire, deux études ont été menées auprès de candidats ayant reçu un feed-back suite à une évaluation du potentiel. Des analyses factorielles exploratoires (N = 111), puis des analyses factorielles confirmatoires (N = 178) ont été réalisées en ce sens. Chaque dimension de l’appropriation cognitive a également été mise en relation avec des variables critères afin de recueillir des éléments de preuve appuyant la validité de l’instrument. La majorité des indices obtenus confirment la présence des deux dimensions pressenties et des constats sont tirés sur la base de ces résultats. Le troisième article vise à vérifier empiriquement les liens anticipés entre les composantes du modèle d’appropriation du feed-back détaillé dans le premier article. Les deux premières étapes du modèle, soit l’appropriation cognitive et l’intention d’agir, ont été mesurées via un questionnaire complété immédiatement après le feed-back par 178 candidats. Ces derniers ont été sollicités trois mois plus tard afin de compléter un second questionnaire portant sur la dernière étape, l’appropriation comportementale, et 97 d’entre eux y ont répondu. Les résultats d’analyses par équations structurelles supportent le modèle et une discussion sur la portée de tels résultats s’en suit. / Feedback appropriation has been the subject of several theoretical models in the context of performance evaluation, namely by Ilgen, Fisher, and Taylor (1979), who proposed a model explaining how feedback elicits behavioural change. This model has been applied in various research areas, but has yet to be adapted to a specific context in which feedback is given. This thesis proposes a feedback appropriation model inspired by Ilgen et al. (1979) that reflects the specific characteristics of individual psychological assessment. The model is divided into three stages, which are cognitive appropriation (comprised of acceptance and insight), the intention to act in accordance with feedback, and behavioural appropriation. The present thesis includes three articles that pursue the following objectives: (1) Propose a theoretical model on feedback appropriation adapted to the context of individual psychological assessment. (2) Validation of a measure of cognitive appropriation, combining acceptance and insight. (3) Empirical testing of the model of feedback appropriation in the context of individual psychological assessment. The first article presents the nature of individual psychological assessment practice and seeks to define feedback appropriation in this context. Thereafter, Ilgen et al.’s (1979) feedback model is reviewed and modified based on psychological individual assessment context. Support for links between the different stages of the model are subsequently shown using various theories and empirical studies. The article concludes with a reflection on the theoretical and practical implications of the revised model. The goal of the second article is to develop and validate a measure of cognitive appropriation that includes two dimensions, acceptance and insight. This was accomplished by way of two studies conducted on candidates having received feedback following an individual psychological assessment. Exploratory factor analyses (N= 111), followed by confirmatory factor analyses (N= 178) were conducted. Links between each dimension of cognitive appropriation and key variables were tested in order to support the validity of the instrument. The results confirmed the presence of both proposed dimensions, and observations based on these findings are discussed. The third article seeks to empirically verify the anticipated relationships between elements of the feedback appropriation model outlined in the first article. The first two stages of the model, cognitive appropriation and intention to act, were measured using a questionnaire completed immediately following feedback received by 178 candidates. These participants were solicited three months later in order to complete a second questionnaire concerning the third stage, behavioural appropriation, 97 of which responded. Structural equation analyses supported the model and a discussion on the significance of these results follows.

Notre recherche vise à décrire les liens entre l'appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l'activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d'agence, afin d'ancrer les IFRS dans le comportement des acteurs et dans l'organisation des entités. A partir d'une recherche-action inscrite dans nos activités d'expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad'hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d'une relation de collaboration entre acteurs a pu être observée, alors qu'elle est pratiquement inexistante au niveau de la fonction décentralisée.

La langue étant un système formel par rapport à l'interaction verbale, cette étude s'intéresse à illustrer comment le sujet se construit dans le langage par la parole. L'être humain n'a d'accès à lui-même que dans l'ordre symbolique qui le reçoit sous la forme du langage. En dépit de la médiation de l'institution symbolique qui fournit des repères aidant le sujet à reconnaître non seulement des enchaînements opératoires à exécuter mais aussi des postures à adopter favorisant sa réalisation, le contact avec autrui et l'interaction avec la langue fait valoir le sujet comme divisé par son propre discours. L'expression orale, quant à elle, est comprise non seulement comme moyen de communication mais aussi comme intermédiaire à l'apprentissage. L'étude explicite davantage la place accordée non seulement à la production de nature orale mais aussi à sa pratique dans le contexte éducatif spécifique au Kenya

Baigiamojo darbo temos aktualumą pagrindžia tai, jog valstybėje siekiant efektyvios bei sėkmingos mokesčių sistemos funkcionavimo, būtina ne tik teisės aktų pagrindu nustatyti mokesčius ir jų administravimą, tačiau taip pat ne mažiau svarbu tinkamai, racionaliai, atsižvelgiant į realią šalies ekonomikos būklę suplanuoti įplaukas į biudžetą. Šis baigiamasis darbas yra skirtas mokesčių paskirstymo į biudžetus bei fondus problemų analizei bei galimų šių problemų sprendimo variantų paieškai. Atitinkamai šiame darbe nagrinėjama mokesčių, jų administravimo, biudžeto, jo sistemos ir struktūros, fondų sąvokos, administruojamų mokesčių reikšmė biudžetų ir fondų įplaukoms, Lietuvos mokesčių administravimo ypatumų įtaka mokestinių pajamų surinkimui, atskirų mokesčių paskirstymo į biudžetus ir fondus ypatumai. Siekiant nuoseklaus iškelto tikslo siekimo, darbe, visų pirma, apibrėžiama mokesčių administravimo reikšmė biudžetų ir fondų įplaukoms, išnagrinėjama Lietuvos biudžeto sistema ir jos struktūra, aptariamos biudžetų ir nebiudžetinių fondų rūšys, o po to pateikiama atskirų mokesčių paskirstymo į valstybės biudžetą ir savivaldybių biudžetus ypatumų analizė. Atlikus teisės aktų, mokslinės literatūros bei Valstybinės mokesčių inspekcijos darbo rezultatų analizę, darbo pabaigoje prieita išvados, jog reformuojant esamus mokesčius, taupant ir efektyviai bei tikslingai panaudojant biudžeto lėšas galima būtų gerokai sumažinti mokesčių naštą, padidinti biudžeto pajamas ir pasiekti... [to full text] / The urgency of the theme the graduate thesis is based on presumption that seeking for efficient and successful functioning of tax system in the state it is necessary not only to establish taxes and administration therefore on the ground of legitimate acts, but also to plan duly and rationally the budget revenue taking a real state of country economy into consideration. The present graduate thesis is intended for making an analysis of problems related to appropriation of taxes into budgets and funds, and for search of possible variants to solve the problems. Thus the thesis contains examination of concepts such as taxes, administration thereof, budget, systems and structures thereof, funds, importance of being administrated taxes for proceeds to budgets and funds, influence of peculiarities of Lithuanian tax administration on collection of tax revenue, peculiarities of appropriation of individual tax to budgets and funds. In order to attain the sustained objective first of all the importance of tax administration in respect of budget and funds revenues is to be defined, the Lithuanian budget system and its structure is to be examined, types of budget and non-budget funds are to be discussed, then an analysis of peculiarities of appropriation of individual taxes into state budgets and municipal budgets is to be provided. Having made an analysis of legitimate act, research sources and results of activities of the State Tax Inspectorate, a conclusion is given in the end of the... [to full text]

Entering the informal domain may be considered contrary to a formal understanding of architecture yet it is within this context that many architectural strategies are being resolved. Unbound by law and tradition, informal settlements allow for creative solutions that would otherwise not be explored. Such unconventional solutions speak to the discourse of architecture and planning, challenging ideas of public space and private ownership. The goal of this thesis is to investigate how public space is achieved in established informal houseboat communities using off-grid systems and salvaged material. An investigation of the houseboat community in Yellowknife, Northwest Territories and the Narrow boats in London, England are case studies in this process. This thesis seeks to identify how the city of West Kelowna, the Westbank First Nation and the Central Okanagan Regional District of British Columbia can be agents of an informal intervention on the Okanagan Lake in British Columbia.

First functioning as image based text and then as a widely illustrated book, the impact of the literary figure Don Quixote outgrew his textual limits to gain near-universal recognition as a cultural icon. Compared to the relatively small number of readers who have actually read both extensive volumes of Cervantes´ novel, an overwhelming percentage of people worldwide can identify an image of Don Quixote, especially if he is paired with his squire, Sancho Panza, and know something about the basic premise of the story. The problem that drives this paper is to determine how this Spanish 17^(th) century literary character was able to gain near-univeral iconic recognizability. The methods used to research this phenomenon were to examine the character´s literary beginnings and iconization through translation and adaptation, film, textual and popular iconography, as well commercial, nationalist, revolutionary and institutional appropriations and determine what factors made him so useful for appropriation. The research concludes that the literary figure of Don Quixote has proven to be exceptionally receptive to readers´ appropriative requirements due to his paradoxical nature. The Quixote’s “cuerdo loco” or “wise fool” inherits paradoxy from Erasmus of Rotterdam’s In Praise of Folly. It is Don Quixote´s paradoxy that allows readers and viewers to choose the aspects of the protagonist that they find most useful. Some of that difference in interpretation has been diachronic, starting with a burlesque view of Don Quixote as the insane hidalgo, later developing a romantic interpretation of the protagonist as a noble knight. Much of that difference has been geographical, with Spanish appropriators tending to reflect Don Quixote as a heroic reflection of national character, and many outside of Spain choosing to use the knight as a symbol of impracticality and failure. Ultimately, Don Quixote´s long lasting influence has been due to his ability to embody the best of the human spirit; the desire to fashion oneself into a more noble identity and achieve greater deeds than one´s cultural environment would normally allow.

Titel: Förutsättningar för värdebaserad prissättning: en fallstudie av den svenska anläggningsbranschen. Datum för slutseminarium: 2014-06-03. Program: Marknadsföringsprogrammet. Författare: Robin Sörensson, Albin Sköld och Jakob Sköld. Handledare: Peter Caesar. Examinator: Dr. Pejvak Oghazi. Nyckelord: Prissättning, värdebaserad prissättning, värdeskapande, värdeappriopriering. Syfte: Syftet med denna studie är att identifiera interna och externa faktorer som påverkar prissättningen samt beskriva vilka förutsättningar för tillämpning av värdebaserad prissättning dessa faktorer ger upphov till. Teoretiskt ramverk: Det teoretiska ramverket utgår från de två olika dominerande synsätten på värdeskapande och värdeappriopriering. Forskning på prissättning i förhållande till dessa synsätt hämtas i huvudsak från Porter (1980), Dutta et al. (2003) och Hallberg (2008). Metod: Studien bygger på en kvalitativ datainsamling genom intervjuer med personer inom ett utvalt fallföretag inom anläggningsbranschen och fyra av deras återförsäljare. Empiriskt resultat: Empirikapitlet innehåller den kvalitativa datan som samlats in genom intervjuerna och presenteras i form av en tabell samt preliminär dataanalys. Analys: Utifrån empirin och det teoretiska ramverket har externa och interna faktorer som påverkar utformandet av en prissättningsstrategi identifierats. Dessa faktorer har också delats upp i drivkrafter och hinder för att klargöra vilka förutsättningar för en tillämpning av värdebaserad prissättning som finns. Detta presenteras i form av tabeller och löpande text. Slutsatser: Sammantaget har tio faktorer som påverkar prissättningen inom anläggningsbranschen identifierats och beskrivits. Sex faktorer är branschrelaterade och fyra faktorer är resursrelaterade. Det kan ses tendenser till att de externa faktorerna bidrar mer till drivkrafter och de interna faktorerna till mer av hinder för en tillämpning av en värdebaserad prissättningsstrategi. / Title: Prerequisites for value-based pricing: a case study of the Swedish construction industry. Date of final seminar: 2014-06-03. Program: Marketing program. Authors: Robin Sörensson, Albin Sköld och Jakob Sköld. Advisor: Peter Caesar. Examiner: Dr. Pejvak Oghazi. Keywords: Pricing, value based pricing, value creation, value appropriation. Purpose: The purpose of this study is to identify internal and external factors affecting the pricing as well as describe the conditions for implementation of value-based pricing that these factors gives rise. Theoretical framework: The theoretical framework is based on the two dominant approaches to value creation and value appropriation. Research on pricing in relation to these approaches retrieved mainly from Porter (1980), Dutta et al. (2003) and Hallberg (2008). Methodology: The study is based on qualitative data collection through interviews with people within a selected case companies in the construction industry and four of their dealers. Empirical results: Empirical chapter includes the qualitative data collected through interviews and presented in tabular form as well as a preliminary data analysis. Analysis: Through the empirical result and the theoretical frameworks, external and internal factors affecting the design of a pricing strategy has been identified. These factors have also been divided into drivers and barriers to clarify the requirements for the application of value-based pricing that is available. This is presented in the form of tables and scrolling text. Conclusions: Overall, ten factors that affects the pricing of the construction industry has been identified and described. Six factors are industry-related and four factors are resource-related. Tendency’s can also been seen for that the external factors contributing more to the driving forces and the internal factors of more obstacles to the application of a value-based pricing strategy.

South Korea is internationally well known for its ethnic and cultural homogeneity, economic and technical success, and strong sense of nationalism. The peoples of South Korea have flourished economically after a series of colonizations, industrialization and political chaos. Over the past few decades, Korea has gained interest internationally for its entertainment industry through the Korean Wave (or Hallyu in Korean). Korean Wave is a term that refers to the increase in the popularity of South Korean culture since the late 1990’s due to Korean music, television shows and fashion. The Korean Wave first swept and captivated the hearts of citizens in East and Southeast Asia and now has expanded its popularity beyond Asia and has captivated millions of people all over the world. After a steady increase in cultural exports as a result of the Korean Wave since 2005, the Korean Tourism Organization (KTO) has realized the value in the exportation of Korean culture and goods and has now created programs that capitalize on this popularity and increase tourists South Korea. Korean popular music or K-Pop is a large and profitable aspect of the Korean Wave. According to CNBC in Move Over Bieber — Korean Pop Music Goes Global “The [k-pop] industry’s revenues hit about $3.4 billion in 2011, according to the Korea Creative Content Agency (KOCCA), a government group that promotes the country’s cultural initiatives. K-pop’s exports also rose to $180 million last year — jumping 112 percent compared to 2010. Exports have been growing on an average annual rate of nearly 80 percent since 2007.” And that “for every $100 of K-Pop exports, there was an average increase of $395 worth of I.T. goods such as cell phones or electronics that were being exported” (Naidu-Ghelani). The exportation of K-pop music and cultural can be seen as an economic success story. But in fact, for the Black American community it is the exportation of cultural appropriation and the degradation of Black American culture. The Korean Wave is packaging, promoting and exporting a “window into Korean culture, society and language that can be as educational as a trip to Korea. South Korea is using the Korean wave to promote its traditional culture within Korea and abroad” (“Hallyu, the Korean Wave” 1). Despite South Korea’s strong sense of nationalism and cultural homogeneity, its pop music has a distinct Black American musical influence. Rap and hip-hop musical style/culture (which is distinctly affiliated with representative of Black Americans) is an integral, if not necessary, part of Korean popular music. The synchronized dance moves, attractive idols and “rap/hip hop” style draws in millions of fans from every walk of life all over the world. The “hip hop” dance moves, clothing and lyrics that dominate Korean popular music, however crosses the line of cultural appreciation and instead can be defined as cultural appropriation.

This thesis presents the shortcomings of the Fair Use exemption within the Copyright Act through an in depth analysis of the recent Shepard Fairey v. Associated Press surrounding the well-regarded Hope Poster. The thesis critiques the unpredictability of the law, the copyright holder’s growing sense of monopolized ownership over her or his work, the complex facets of art that are overlooked in the court’s legal analysis, and finally, the social justice implications of the Copyright Act. The thesis argues that Fair Use should make room for appropriation art, otherwise successful and progressive artists, such as Shepard Fairey, will be discouraged from creating.