La qualité de la certification des comptes rendue par les cabinets d’audit légal est un élément important à la transparence des activités économiques. Plusieurs acteurs contribuent à cette qualité : les auditeurs en tant que personnes physiques, les cabinets d’audit en tant que personnes morales et les organismes professionnels qui élaborent les normes professionnelles et contrôlent les procédures d’audit. Le cabinet d’audit se doit de concilier ses objectifs d’entreprise lucrative (commerciale) et les desiderata des différentes parties prenantes. Le cabinet doit donc être performant à plusieurs niveaux. La présente thèse étudie les dimensions de performance des cabinets d’audit dans leur mission d’audit légal des comptes. Les approches utilisées pour mesurer la performance sont : la théorie des stakeholders, les tableaux de bord stratégiques en versions anglo-saxonne (Kaplan and Norton, 1992, 1998, 2000) et scandinave (Edvinsson and Malone, 1997), l’approche par le capital immatériel (Roos et al., 1997, Johnson, 1999). De plus, la construction de l’échelle de mesure suit la démarche préconisée par Churchill (1979). Combinant une phase qualitative (un stage d’observation-participante, 10 entretiens ouverts et 20 entretiens semi-directifs) et une phase quantitative basée sur un questionnaire de recherche (114 réponses), la thèse met en évidence certaines dimensions de performance des cabinets d’audit selon la perception des auditeurs français, à travers les Analyses en Composantes Principales (ACP) et les Analyses Factorielles Confirmatoires (AFC). L’analyse typologique permet de classifier les cabinets en groupes selon leurs dimensions de performance. / The quality of certification of accounts rendered by the legal audit firms is an important element in the transparency of economic activities. Many actors contribute to the quality: auditors as individuals, audit firms as legal persons and professional organizations that develop professional standards and control audit procedures. The audit firm must reconcile its lucrative aim and the demands of different stakeholders. The firm must therefore be performing at several levels. This research studies the performance dimensions of the audit firms in their legal mission in France. To construct a measure of the dimensions of performance, we adopted the approach of Churchill (1979). The proposed tool to measure performance is in the form of a strategic scorecard, which is a combination of the Balanced Scorecard (Kaplan and Norton, 1992, 1998, 2000), the Skandia's Navigator (Edvinsson and Malone, 1997), as well as of the approach by immaterial capital (Roos et al., 1997, Johnson, 1999). Based on the data collected from qualitative and quantitative surveys, the principal component analysis (PCA) on each of the performance dimensions emerges axes among the performance items revealed by French auditors. After that, a confirmatory analysis (CFA) must help us to validate the proposed model, and a typology analysis will be realized in order to identify the strategic scoreboard corresponding to each type of firm.

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This diploma thesis deals with camarilla changes of three Russian rulers. Sources and literature of this theme are dealt in the thesis introduction. Camarilla, favourite, favouritism and absolutism are defined in another chapter. Subsequent chapters deal with particular rulers, their accession to the throne, key government institutions and mainly with the most important camarilla members. Last chapter compares the three regimes. Firstly it goes in for qualifications of rulers to rule. Further it compares their favourites and then it focusses at the most successful persons who were able to maintain their position throughout several regimes and gives reply to questions if those people had common features which were reasons for success and if these positions sometimes changed or remained constant.

A pesquisa parte da investigação de procedimentos construtivos implicados na representação e apresentação dos trabalhos Um mosaico misterioso (2015), Gabinete de Coleta, Identificação e Significação de Espécies (2015) e Gabinete para Observação e Identificação Ornito- lógica do Delta do Rio Jacuí (2015). Cada situação ficcional é com- posta por diferentes linguagens justapostas (desenho, fotografia, texto, objeto, vídeo), estruturada por narrativas ficcionais e construída em torno de personagens. Ao transitar entre a realidade e a ficção, as ins-talações estabelecem diálogos com a literatura e o teatro. Ao penetrarem o campo das ciências naturais (zoologia, botânica, entomologia, entre outros), apropriam-se de sistemas de representação e simulam regras de funcionamento destas disciplinas. Desta forma, as questões ampliam-se para uma reflexão teórica acerca da definição da noção de instalação por intermédio de seus aspectos cenográficos e teatrais e de seus elementos estruturais, quais sejam a personagem fic- cional e o conjunto de objetos e dados que a compõem. A investigação se debruça sobre as correspondências entre o trabalho artístico e os históricos Gabinetes de Curiosidades, no que concerne a formas de apresentação e disposição dos objetos, artefatos e espécimes. São analisados sistemas de classificação e denominação científicos, ao obser- var seus aspectos objetivos e subjetivos como propulsores da criação poética. O presente estudo aborda, nesse contexto, aspectos ficcionais e representacionais, diálogos entre arte e ciência e trânsitos entre linguagens e gêneros artísticos, amparando-se em obras referenciais dos artistas Marcel Broodthaers, Mark Dion, Joan Fontcuberta e Ilya Kabakov. / The research stems from the investigation of constructive procedures involved in representation and presentation of the artworks Um mosaico misterioso (2015), Gabinete de Coleta, Identificação e Signi- ficação de Espécies (2015) and Gabinete para Observação e Iden- tificação Ornitológica do Delta do Rio Jacuí (2015). Each fictional situation is composed by different juxtaposed languages (drawing, photography, text, object, video), structured by fictional narratives and built around characters. Through transits between reality and fiction, the installations establish dialogues with literature and theater. By penetrating the field of natural sciences (zoology, botany, entomology, among others), they appropriate representation systems and simulate these disciplines modus operandi. Thus, the research scope widens towards a theoretical pondering on the definition of installation through its scenography and theatrical aspects and its structural elements, namely the fictional character and the set of objects and data that comprise it. The research focuses on the correspondences between the artwork and historical Cabinets of Curiosities, regarding the forms of presentation and arrangement of objects, artifacts and specimens. Scientific classification and designation systems are analyzed by observing their objective and subjective aspects as drivers of poetic creation. The reasearch addresses, in this context, fictional and representational aspects, dialogues between art and science and transits between languages and artistic genres, with the support of referencial works authored by the artists Marcel Broodthaers, Mark Dion, Joan Fontcuberta and Ilya Kabakov.

Dans ce travail, nous analysons le fonctionnement des organisations en nous appuyant sur le concept de confiance. Nous retenons la définition suivante : la confiance existe quand une personne compte sur l'action d'une autre personne, jugée apte à répondre à ses attentes, et à agir volontairement dans ce sens, sans abuser de la situation. Dans la perspective retenue, la confiance est définie comme un mode de contrôle : elle a pour effet de réduire la marge de liberté des acteurs. Cependant, la confiance n'est pas uniquement un mode de contrôle, il nous semble qu'elle peut également avoir pour effet de faciliter l'expression des comportements opportunistes. <br />Cet ancrage théorique nous permet de rédiger un ensemble de conjectures pour répondre à la question suivante : La confiance peut-elle être considérée comme un mode de contrôle social et un mécanisme encourageant les actions opportunistes ? <br />Pour soumettre notre question de recherche à l'épreuve des faits, nous suivons une méthodologie qualitative. Les données sont recueillies dans trois cabinets de conseil, 57 entretiens semi-directifs centrés constituent l'essentiel du matériau. <br />Les principaux résultats de l'étude sont les suivants : <br />1. Les relations de confiance entre les membres de la direction ont pour effet de renforcer le contrôle sur l'ensemble de la structure. <br />2. Les acteurs sont davantage contraints de s'engager dans des relations de confiance verticales lorsque le contexte organisationnel est menaçant. Dans ce contexte, des relations de confiance verticales dissymétriques apparaissent. Ces relations ont pour conséquence de renforcer l'influence du manager. <br />3. La confiance est un mode de contrôle social mais également un mode de contrôle psychologique. Comme mode de contrôle social, elle est efficace car elle réduit le recours à l'autorité et aux règles pour s'assurer que les acteurs s'engagent à réaliser leurs objectifs. Comme mode de contrôle psychologique, elle peut être efficiente car, en motivant le consultant à s'investir fortement dans le travail, elle est un moyen pour le manager de réaliser la mission dans des délais plus courts que ceux facturés aux clients.

<p>This report is the result of a master thesis at the Department of Mechanical Engineering, Division of Industrial and Economical Development, at Linköping University of Technology. The project was carried out on behalf of Fanerami AB, Mjölby and includes 20 weeks of full time schedule work.</p><p>Cabinets with vertical mounted roller shutters all share the same problem, namely weight balancing. A roller shutter has an equilibrium area where the sum of the different forces acting on the shutter equals zero. As the shutter leaves that area it will pick up speed as it falls towards the bottom. When the shutter hits the bottom of the cabinet there is a potential risk of getting fingers caught and in this project a solution to prevent this from happening was to be presented.</p><p>In this project, three concepts have been generated with the following different purposes:</p><p>•In concept 1 the risk of getting any fingers caught when the shutter closes was to be eliminated in an efficient and inexpensive way.</p><p>•In concept 2 the roller shutter had to be balanced at all time providing the possibility to keep the cabinet open in any position.</p><p>•The last and most challenging task was to create a remote controlled TV cabinet. The shutters were mounted horizontally and were to be opened simply by pushing the bottom either on the remote transmitter unit or the cabinet.</p><p>The first concept uses a small oil damper, often seen in kitchen cabinets and drawers. The roller shutter applies pressure on the damper via a lever that transforms the shutter motion along a certain path to a smaller motion in the direction of the damper. By doing so, a smaller damper with higher pressure can be used. Dampers are available with several different pressures and can be mounted in five different positions; therefore the concept can be adjusted to fit almost any cabinet.</p><p>Concept 2 consists of a thin cord winded around a wheel. The wheel is equipped with a spring that tightens when the cord is pulled in. The spring produces an equal and opposite force that holds the shutter in balance. As the wheel is mounted in the upper front of the cabinet, underneath the shutter, it will almost be invisible. The concept is easy to adjust to most cabinets by simply attach the shutter at different levels. In that way the spring will be tightened to equal the weight of the shutter.</p><p>The design of the TV cabinet has been a working progress throughout the whole project. A couple of prototypes were produced before the final concept. The mechanical solution is based on two pinion rackets placed one on each side of a rotating pinion powered by a motor through a planetary gearbox. To control the cabinet Electronic Solutions AB developed an electronic system that made it possible to open and close the shutters with a remote control or a switch on the cabinet.</p>

A growing literature indicates that the representation of women in legislatures is positively associated with the passage of female-friendly social policy. However, there is little corresponding research concerning the effect of women in cabinet on female-friendly social policy. Yet, almost all advanced industrial democracies are parliamentary democracies, where policies typically originate within the cabinet and governments typically enjoy substantial control over the legislative process. Thus, to the extent that women promote female-friendly policy, women in cabinet positions should be ideally placed to do so, and indeed, possibly be more influential than women in legislatures. The purpose of this study is to analyze the role of female cabinet ministers in the adoption of a wide range of female-friendly policies, thus addressing this gap in the gender and politics literature. However, the role of female officeholders on female friendly policy may differ by policy. To address this issue, I look at three different policy areas: family leave, working time, and child care. I create an index measure for each policy area so that I am able to analyze women’s impact on both individual policies (e.g. maternity leave) and a wider range of related female-friendly policies (e.g. family leave policies in general). In order to assess female officeholders’ effect on female friendly policy in general, I sum the three policy indices to form a single measure of female-friendly policy; this is the Support for Women’s Employment Index. Using OLS regression, I find that female ministers have a significant effect on the adoption of female-friendly policy generally and in each of the three policy areas.

Thèse d'exercice : Médecine. Médecine générale : Paris 12 : 2006. / Titre provenant de l'écran-titre. Bibliogr. f. 74-78.

Poster presentation from the Living the Future 6 Conference, April 5-8, 2006, University of Arizona Libraries, Tucson, AZ. / The Library Cabinet has taken on new responsibilities for operationalizing the Strategic Plan in our streamlined structure. They have also changed the way they conduct business to make decisions more transparent, to include stakeholders in their deliberations, and to improve communication with the larger library staff.

This report is the result of a master thesis at the Department of Mechanical Engineering, Division of Industrial and Economical Development, at Linköping University of Technology. The project was carried out on behalf of Fanerami AB, Mjölby and includes 20 weeks of full time schedule work. Cabinets with vertical mounted roller shutters all share the same problem, namely weight balancing. A roller shutter has an equilibrium area where the sum of the different forces acting on the shutter equals zero. As the shutter leaves that area it will pick up speed as it falls towards the bottom. When the shutter hits the bottom of the cabinet there is a potential risk of getting fingers caught and in this project a solution to prevent this from happening was to be presented. In this project, three concepts have been generated with the following different purposes: •In concept 1 the risk of getting any fingers caught when the shutter closes was to be eliminated in an efficient and inexpensive way. •In concept 2 the roller shutter had to be balanced at all time providing the possibility to keep the cabinet open in any position. •The last and most challenging task was to create a remote controlled TV cabinet. The shutters were mounted horizontally and were to be opened simply by pushing the bottom either on the remote transmitter unit or the cabinet. The first concept uses a small oil damper, often seen in kitchen cabinets and drawers. The roller shutter applies pressure on the damper via a lever that transforms the shutter motion along a certain path to a smaller motion in the direction of the damper. By doing so, a smaller damper with higher pressure can be used. Dampers are available with several different pressures and can be mounted in five different positions; therefore the concept can be adjusted to fit almost any cabinet. Concept 2 consists of a thin cord winded around a wheel. The wheel is equipped with a spring that tightens when the cord is pulled in. The spring produces an equal and opposite force that holds the shutter in balance. As the wheel is mounted in the upper front of the cabinet, underneath the shutter, it will almost be invisible. The concept is easy to adjust to most cabinets by simply attach the shutter at different levels. In that way the spring will be tightened to equal the weight of the shutter. The design of the TV cabinet has been a working progress throughout the whole project. A couple of prototypes were produced before the final concept. The mechanical solution is based on two pinion rackets placed one on each side of a rotating pinion powered by a motor through a planetary gearbox. To control the cabinet Electronic Solutions AB developed an electronic system that made it possible to open and close the shutters with a remote control or a switch on the cabinet.