Ionospheric effects are one of the factors that can have negative impact on Global Navigation Satellite Systems (GNSS). Those effects can be called medium-scale traveling ionospheric disturbances (MS-TIDs) at middle latitude regions and polar cap patches at high latitude regions. The ionospheric variations have different patterns for each region and time. The statistical measures of the ionospheric variation are analyzed presented as functions of time in half solar cycle, annual seasonal, and time of day for four geographical locations in Sweden. By processing achieved GPS data from a 7-year period, 2013-2020, from SWEPOS, the characterization of the ionospheric variation was performed. It is found that the ionospheric variation is larger for the Norra Norrland region during solar minimum. However, during solar maximum, the variation depends on the seasons but high variation seems to occur the most in Svealand region. For the more northern regions (Norra and Södra Norrland), the ionospheric variation is greater during nighttime than during daytime, while for the more southern regions (Svealand and Götaland), the variation is greater during daytime. At solar maximum, the variability is higher during the months March, May, September, and October and smaller in June, July, and August. For the ionospheric variation prediction, a model based on Recurrent Neural Network (RNN) called Long Short-Term Memory (LSTM) is proposed. The tuned hyperparameters for LSTM are tested for the prediction accuracy by comparing the predicted values to the measured values. It is found that the LSTM can yield the prediction results with more than 90% accuracy when using 1-6 hours of input data and aiming for 10-35 minutes of output data. Longer duration of input and output results in lower accuracy of the predicted values. / Jonosfäriska effekter är en av de faktorer som kan ha negativ inverkan på Global Navigation Satellite Systems (GNSS). Dessa effekter kan kallas medelstora resande jonosfäriska störningar (MS-TID) vid mellanliggande latitudområden och polarkapslar på områden med hög latitud. De jonosfäriska variationerna har olika mönster för varje region och tid. De statistiska måtten på den jonosfäriska variationen analyseras presenterade som tidsfunktioner i halva solcykeln, årssäsong och tid på dygnet för fyra geografiska platser i Sverige. Genom att bearbeta uppnådda GPS-data från en 7-årsperiod, 2013-2020, från SWEPOS, utfördes karaktäriseringen av den jonoshperiska variationen. Det har visat sig att den jonosfäriska variationen är större för Norra Norrland -regionen under solminimum. Under solens maximala beror variationen dock på årstiderna men hög variation tycks förekomma mest i Svealandsregionen. För de mer norra regionerna (Norra och Södra Norrland) är den jonosfäriska variationen större under natten än på dagtid, medan för de mer sydliga regionerna (Svealand och Götaland) är variationen större under dagtid. Vid maximal sol är variationen högre under månaderna mars, maj, september och oktober och mindre i juni, juli och augusti. För jonosfärens variationsprognos föreslås en modell baserad på Recurrent Neural Network (RNN) som kallas Long Short-Term Memory (LSTM). De inställda hyperparametrarna för LSTM testas med avseende på förutsägelsens noggrannhet genom att jämföra de förutsagda värdena med de uppmätta värdena. Det har visat sig att LSTM kan ge förutsägelsesresultaten med mer än 90% noggrannhet när man använder 1-6 timmars inmatningsdata och siktar på 10-35 minuters utdata. Längre varaktighet för in- och utgång resulterar i lägre noggrannhet för de förutsagda värdena.

The variation in the carbon isotope composition of the cap rock of Texas and Louisiana sulphur wells was investigated by means of a simultaneous collection mass spectrometer. These rocks showed anomalously large depletions in C-13. The isotope depletion in the decarboxylation of pyruvic acid, both by chemical means and by bacteria, was measured and the isotope composition of the carbon dioxide released was found to be similar to that of the cap rock. The hypothesis is advanced that the carbonate of the cap rock may have originated by the precipitation of carbon dioxide released in the bacterial decarboxylation of an organic substrate. / Thesis / Master of Science (MSc)

"L'étude a porté sur le marais intertidal de la Réserve nationale de faune de Cap-Tourmente, Québec. La végétation a d'abord été étudiée selon la méthode de Braun-Blanquet (1932) afin d'établir un plan d’échantillonnage pour l'étude de la phytomasse du scirpe américain (Scirpus americanus Pers.) La submersion par l'eau, la sédimentation, la topographie, le drainage et l'exposition aux courants et aux vagues semblent être les facteurs déterminants pour la production de cette dernière. Pour la portion médiane du marais, il existe au seuil une relation linéaire entre la phytomasse aérienne et souterraine du scirpe. Le taux d'utilisation du scirpe par la grande oie blanche (Anser caerulescens atlanticus) pour l'ensemble du marais à l'automne 1977 était de 50,5%, alors qu'au niveau des zones d'utilisation il variait de 30 à 70%.À court terme, 1'utilisation du marais de Cap-Tourmente n'est pas menacée si l'on améliore la dispersion des oies durant leur séjour dans le marais. À long terme, c'est 1'aménagement des différents marais à scirpe de 1'estuaire du Saint-Laurent qui est à planifier."

This thesis describes the creation of RECOVERY-RD, a numerical model capable of representing the biotransformation processes associated with Polychlorinated Biphenyl (PCB) compounds in contaminated sediments for a variety of aquatic environments, including rivers and marine systems. RECOVERY-RD is intended as a screening tool for evaluating the impact of engineered sediment caps on contaminant remediation. The two key components that provided the framework for RECOVERY-RD are RECOVERY, a model for contaminant transport in stratified sediment, and SEAM3D, a numerical transport model for contaminated groundwater systems. The predictions made by RECOVERY-RD are verified using a series of test cases organized to test each phase of the modification process individually. The results show that the processes simulated by RECOVERY-RD are reasonably represented when compared to alternative calculation methods that have been previously verified. A hypothetical application of the initial version of the model provides evidence of the usefulness as a screening-level tool for the assessment of remedial efficacy. / Master of Science

Application of pressure in the form of taping and bracing has been shown to improve proprioception, and inducing localized muscle fatigue at various musculatures has been shown to adversely affect postural control. However, the potential for pressure application to mitigate the effects of localized muscle fatigue on postural control has not yet been determined. This study investigated specifically the effects of circumferential ankle pressure (CAP) and induced ankle fatigue on postural control. Fourteen young participants (seven males and seven females) performed fatiguing sub-maximal isotonic plantar flexion exercises on an isokinetic dynamometer, in the absence and presence of a pressure cuff (60 mm Hg) used to apply CAP. Proprioceptive acuity (PA) was determined using a passive-active joint position sense test, with categorical scores (low or high PA) used as a covariate. Postural sway during quiet standing was assessed using a force platform both pre- and post-fatigue as well as in the absence and presence of CAP. Application of CAP resulted in larger postural sway in individuals with low PA, and reduced postural sway in individuals with high PA. Fatigue effects on postural sway in individuals with low PA were more substantial as compared to individuals with high PA. CAP was found to be ineffective in mitigating the effects of fatigue on postural sway in individuals with lower PA. As a whole, the results suggest a potential for CAP as an ergonomic intervention in controlling fatigue-related fall incidents, though conclusive recommendations for use are not justified. / Master of Science

Les voies de signalisation Wnt et FGF sont parmi les plus importantes dans les communications inter-cellulaires qui régissent le développement et l’homéostase des tissus embryonnaires ou adultes. Bien que l’on connaisse énormément de choses sur ces voies et les protéines qui les composent, plusieurs questions persistent quant à leur régulation. Notre travail fait usage du modèle amphibien Xenopus laevis dans l’étude du rôle de deux MAP4K kinases de la famille Misshapen: xTNIK et xMINK dans la balance entre les branches «canonique» et «non-canonique» de la signalisation Wnt, ainsi que dans l’étude d’une nouvelle protéine adaptatrice de l’endocytose: E-Syt2 et de son rôle dans la régulation de la signalisation FGF. La voie signalétique Wnt est principalement traduite par la famille des récepteurs serpentins Frizzled vers deux voies distinctes : la voie dite «canonique» régulant la β-catenine nucléaire, et la voie dite «non-canonique» qui active les petites GTPases Rac et RhoA ainsi que la MAP-kinase JNK et les PKCs. Nous montrons ici que TNIK (Traf2 and Nck-interacting kinase) et xMINK (Misshapen/NIKs-related kinase) sont des composantes essentielles de ces deux voies de réponse. xTNIK et xMINK interagissent ensemble in vivo et subissent un clivage protéolytique libérant des domaines Kinase et Citron-NIK-Homology (CNH) respectivement activateur et suppresseur du signal. Les deux kinases interviennent dans la voie «non-canonique» cependant, alors que xTNIK est également un médiateur de la voie «canonique», xMINK y joue un rôle antagoniste et ces effets dépendent de leurs activités catalytiques. Nous apportons enfin la preuve qu’une régulation spécifique du clivage protéolytique des deux pro-enzymes dans les différents tissus embryonnaires régule leur activité de façon différentielle et suggérons qu’il s’agit là d’un mode d’aiguillage de la réponse Wnt entre les voies «canonique» et «non-canonique» in vivo. Enfin, nous montrons que la protéine membranaire de type synaptotagmine E-Syt2 est essentielle dans la phase précoce de l’endocytose du récepteur aux FGF activé, elle-même nécessaire à l’activation de ERK et à l’induction du mésoderme. E-Syt2 interagit spécifiquement avec le récepteur aux FGF activé ainsi qu’avec l’Adaptin-2. Il est en outre requis en amont de Ras dans l’activation de ERK et nos données identifient donc E-Syt2 comme un adaptateur endocytique de la voie de la clathrine. / The Wnt and FGF pathways are among the most critical inter-cellular signalling pathways controlling embryo development and the homeostasis of adult tissues. Although much is known about the signal transduction routes and proteins constituting these pathways, many questions concerning their regulation remain to be answered. The present work uses the Xenopus laevis model system to study the role of two kinases of the Misshapen family of MAP4K signalling kinases, xTNIK and xMINK, in the balance between canonical and non-canonical branches of Wnt signalling, and the role of a new endocytic adapter protein, E-Syt2, in regulation of FGF signalling by endocytosis. Wnt signals are predominantly transduced via the Frizzled family of serpentine receptors to two distinct pathways, the canonical pathway regulating nuclear -catenin and a non-canonical pathway that activates the small GTPases Rac and RhoA, the JNK MAP-kinase and PKC. My work shows that xTNIK (Traf2 and Nck-interacting kinase) and xMINK (Misshapen/NIKs-related kinase) are essential and indeed integral components of both the canonical and non-canonical Wnt pathways. xTNIK and xMINK interact with each other and are proteolytically cleaved in vivo to generate Kinase domain fragments that are active in signal transduction, and Citron-NIK-Homology domain (CNH) fragments that are suppressive. The Kinase domain fragments of xTNIK mediate both canonical and non-canonical signalling, whereas those derived from xMINK mediate non-canonical signalling but strongly antagonize canonical signalling. This work suggests that tissue specific regulation of the proteolytic cleavage of xTNIK and xMINK controls the balance between canonical and non-canonical Wnt signalling. The synaptotagmin-related membrane protein E-Syt2 was found to be essential for an early phase of activated FGF receptor endocytosis that is necessary for functional ERK activation and mesoderm induction. E-Syt2 interacts selectively with the activated FGF receptor and with Adaptin-2, and is required upstream of Ras for ERK activation. Together these data identified E-Syt2 as an endocytic adapter for the Clathrin-dependent pathway.

Résumé : Le contexte récent d’accélération de la fonte des glaciers et calottes glaciaires (GCG) de l’archipel arctique canadien, jumelé aux difficultés de suivi des GCG de cette région, rendent essentiels le développement et l’utilisation de nouvelles approches innovatrices de suivi. Le potentiel de la stéréo radargrammétrie (SRG) RADARSAT-2 est ici caractérisé pour l’extraction d’élévations et le calcul de changements d’élévation et de bilans de masse (historiques et récents) sur les calottes glaciaires Barnes et Penny (Nunavut, Canada). Par la méthode semi-automatisée de recherche de corrélation à partir de couples stéréoscopiques RADARSAT-2 de 2013 (mode wide ultra-fin; résolution spatiale de 3 m; taille d’image de 50 km x 50 km), une précision verticale de ~7 m (LE68) est mesurée sur la terre ferme, et cette valeur de précision est possiblement légèrement supérieure sur la calotte Barnes, étant donné la variabilité de profondeur de pénétration. Par captage 3D, une précision altimétrique de ~3-4 m (LE68) est mesurée par différents photo-interprètes à partir de couples RADARSAT de 2012 en zone d’ablation de la calotte Penny. Sur la calotte Barnes, les changements d’élévation mesurés par rapport aux premiers modèles numériques de terrain disponibles permettent de mesurer un bilan de masse spécifique historique (1960-2013) de -0,49 ± 0,20 m w.e./année, pour un bilan de masse total de -2,9 Gt/année. Entre 2005 et 2013, le bilan de masse spécifique de cette calotte augmente significativement à -1,20 ± 0,86 m w.e./année, pour un bilan de masse total de -7 Gt/année. En zone d’ablation de la calotte Penny, un changement d’élévation annuel moyen de -0,59 m/année est mesuré entre 1958 et 2012. Parallèlement, plusieurs aspects méthodologiques et techniques sont discutés et analysés. Des profondeurs de pénétration nulles (bande C) sont mesurées à partir des images acquises sur la calotte Barnes à la toute fin de la saison d’ablation (fin septembre/début octobre), alors que cette profondeur augmente à ~2,5-3 m pour des images acquises à la fin octobre/début novembre (période de gel). Nos résultats suggèrent aussi que le modèle de fonction rationnelle, lorsqu’utilisé avec des images RADARSAT-2 en mode wide ultra-fin, permet d’obtenir des précisions plus constantes que le modèle hybride de Toutin. De par son indépendance des conditions météorologiques, son utilisation possible sans point de contrôle et sa simplicité de traitement, la SRG RADARSAT-2 s’avère donc être une excellente alternative aux technologies actuelles pour le suivi de GCG situés dans des régions affectées par des contraintes opérationnelles importantes. / Abstract : Given the recent melt acceleration of the Canadian arctic archipelago’s ice caps and the monitoring difficulties of this remote region, the development of new innovative monitoring tools has become essential. Here, the potential of the RADARSAT-2 stereo radargrammetry (SRG) is characterized for elevations extraction, as well as for elevation changes/mass balances calculations (historical and recent) on Barnes and Penny ice caps (Nunavut, Canada). Using the semi-automatic approach of correlation search from RADARSAT-2 stereoscopic couples of 2013 (wide ultra-fine mode; spatial resolution of 3 m; coverage of 50 km x 50 km), a vertical precision of ~7 m (LE68) is measured on ice-free terrain and this precision is possibly slighty worse on the ice cap because of the penetration depth’s variability. On the other hand, the 3D vision extraction approach reveals an altimetric precision of ~3-4 m (LE68) on the ablation area of the Penny Ice Cap. On the Barnes Ice Cap, elevation changes calculated relative to the oldest digital elevation models available allows to calculate an historical specific mass balance (1960-2013) of -0,49 ± 0,20 m w.e./year, resulting in a total annual mass balance of -2,9 Gt/year. Between 2005 and 2013, the specific mass balance of this ice cap increases to -1,20 ± 0,86 m w.e./year, which equals to a total annual mass balance f -7 Gt/year. On Penny Ice Cap’s ablation area, an average elevation change of -0,59 m/year is measured between 1958 and 2012. As also suggested in the literature, the recent melt acceleration is highly linked to warmer summer temperatures. Methodological and technical aspects are also presented and analyzed. No penetration depth (C band) is perceived on elevations derived from late ablation season images (late September/beginning of October), while a penetration of ~2,5-3 m is measured from images acquired in late October/beginning of November (freeze period). Our results also suggest the superiority and better consistency of the rational function model for geometrical correction of wide ultra-fine mode RADARSAT-2 images, compared to the hybrid Toutin’s model. Because of its all-weather functionality, its possible use without any ground control point and the simplicity and facility of its treatment, the RADARSAT-2 SRG represents a really good technology for glacier monitoring in regions affected by serious operational constraints.

Neospora caninum é um parasita intracelular obrigatório pertencente ao filo Apicomplexa, conhecido por ser uma das principais causas de aborto parasitário em bovinos e por apresentar transmissão transplacentária. Para locomoverem-se e acessarem o conteúdo intracelular de células hospedeiras, organismos apicomplexas fazem uso de um mecanismo não convencional que se utiliza de uma maquinaria celular cujo papel central é exercido pelo motor actina-miosina, auxiliado por proteínas intermediárias e de acoragem, que realiza a propulsão do parasita na direção do movimento. Para o funcionamento dessa maquinaria, é essencial que actina esteja em sua forma filamentosa (actina-F). Porém, actinas de apicomplexas são conhecidas por serem funcional e estruturalmente não convencionais, formando filamentos pequenos e instáveis in vitro, assim como pelo predomínio de grande maioria de actina monomérica (actin-G) nas células in vivo. Desse modo, para formar e manter actina-F a dinâmica de actina desses organismos requer uma regulação precisa, que, em apicomplexas, é conduzida por um arsenal conhecidamente pequeno de proteínas que se ligam a actina (ABPs). Nosso objetivo neste estudo foi identificar e caracterizar ABPs de N. caninum. Para isso, duas ABPs de N. caninum foram estudadas: fator de despolimerização de actina (NcADF) e proteína associada a ciclase (NcCAP); também, foi gerado e caracterizado soro contra região de actina de N. caninum entre aminoácidos 201 e 310 (anti-NcAct201-310). NcADF (correspondente ao acesso NCLIV_012510 em ToxoDB) foi submetida a caracterização molecular e bioquímica. A sua estrutura terciária foi gerada por modelagem molecular baseada em homologia, apresentando folding conservado, porém com F-loop de menor tamanho, quando comparada a ADF/cofilinas canônicas. A forma recombinante de NcADF foi expressa E. coli BL21 por plasmídeos pET32a(+) e pET28a(+) e solubilizada em tampão desnaturante e nativo, respectivamente. NcADF_pET32 foi purificada e utilizada para geração de soro anti-NcADF, que detectou ambas NcADF recombinantes, assim como proteínas endógenas em western blot 1-D e 2-D com peso molecular e pI próximos aos preditos. O soro anti-NcADF também localizou NcADF difusa no citoplasma, com menos intensidade nos polos de taquizoítas de N. caninum extracelulares. NcADF_pET28 foi purificado na forma nativa e utilizado para caracterização funcional para avaliação de seu papel na dinâmica de actina liofilizada de coelho. Ensaios de cossedimentação, cinética de polimerização e despolimerização, viscosimentria de baixo cisalhamento (queda de bola), estado estacionário e ligação entre actina-G e NcADF, em conjunto, mostraram que NcADF causa despolimerização de actina-F, realiza sequestro de monômeros de actina e quebra de filamentos. NcCAP foi submetida a caracterização molecular e foi identificada como produto de expressão do gene de acesso NCLIV_054140. NcCAP recombinante foi expressa em pET32a(+) e pET28a(+) predominantemente em corpos de inclusão e foi solubilizada em tampão desnaturante. A forma purificada de pET32_NcCAP, identificada por espectrometria de massas, foi utilizada para imunização e o soro resultante detectou NcCAP recombinante e endógena por western blot 1-D e 2-D, apresentando bandas e spots de peso molecular e pI próximos ao esperado. O soro anti-NcCAP também localizou NcCAP em taquizoítas ii extracelulares de N. caninum difusa no citoplasma e/ou com predomínio na região periplasmática da célula. Por fim, o soro anti-NcAct201-310 foi gerado, sendo capaz de detectar proteínas em sua forma nativa e realizar marcação na região periférica e, possivelmente, nuclear de taquizoítas de N. caninum extracelulares. A caracterização de ABPs de N. caninum feita neste trabalho amplia o conhecimento sobre a conservação dessas proteínas ao longo do filo Apicomplexa. Ademais, representa uma contribuição para o entendimento da dinâmica de actina e, por consequência, futuramente, pode colaborar para a elucidação de mecanismos-chave para a sobrevivência e disseminação dos parasitas pelo seu hospedeiro / Neospora caninum is an obligate intracellular parasite that belongs to the phylum Apicomplexa. It is known as one of the main causes of infectious abortion in cows and for its efficient transplacentary transmission. Apicomplexan organisms use a phylum-specific mechanism of invasion and gliding motility, which use an unusual cellular machinery based on an actin myosin motor assisted by intermediary and anchoring proteins that creates the traction force to impulse the parasite forward. Filamentous actin (F-actin) is essential to the appropriate functioning of this machinery, although apicomplexan unconventional actin forms small and unstable filaments in vitro and is found preponderantly as monomer (G-actin) in cells. Thus, the parasites need actin-binding proteins (ABPs) to strictly regulate actin dynamics and to form and maintain F-actin when it is necessary to the cell. Here, we aimed at identifying and characterising ABPs from N. caninum. Two ABPs were characterised: actin-depolymerising factor (NcADF) and cyclase-associated protein (NcCAP) from N. caninum. In addition, a serum against the actin region between amino acids 201 and 310 (anti-NcAct201-310) was raised. NcADF, which corresponds to identification NCLIV_012510 on ToxoDB, was molecular and biochemically characterised. Firstly, the tertiary structure of NcADF was generated by molecular modelling based on homology. Comparing to canonical ADF/cofilins, NcADF presented a conserved folding, albeit its smaller F-loop. The recombinant form of NcADF was expressed in E. coli BL21 using pET32a(+) and pET28a(+) plasmids and solubilized in denaturing and native buffers, respectively. Polyclonal antibodies were raised in mice against purified NcADF_pET32, which was able to detect both forms of recombinant NcADF as well as proteins in 1-D and 2-D western blot with expected molecular weight and isoelectric point (pI). Additionally, NcADF was localised in extracellular N. caninum tachyzoites as a diffuse pattern on cytoplasm with less intensity in both poles. NcADF_pET28 was successfully purified in native form and used for functional characterisation to evaluate the role of recombinant NcADF on lyophilised rabbit actin dynamics. Together, co-sedimentation, polymerisation and depolymerisation kinetic, low shearing viscometry (falling ball), steady state, and G-actin and NcADF binding assays showed that NcADF was able to depolymerise actin-F, sequester actin monomers, and sever filaments. Moreover, NcCAP (identification NCLIV_054140) was also characterised. Recombinant NcCAP was expressed in pET32a(+) and pET28a(+) plasmids predominantly in inclusion bodies and was solubilised in denaturing buffer. NcCAP_pET32 was purified and identified by mass spectrometry. Then, the polyclonal antibodies against this recombinant protein was generated in mice. It was able to detect recombinant and endogenous NcCAP, presenting bands and spots in 1-D and 2-D western blot with molecular weight and pI quite near to the predicted ones. NcCAP was localised as a diffuse pattern on cytoplasm and/or predominantly on periplasmic regions of extracellular taclyzoites of N. caninum. Finally, the serum containing anti-NcAct201-310 polyclonal antibodies was raised in mice. It detected endogenous proteins mainly in native form and localised them on periplasmic and possibly nuclear region in extracellular N. caninum tachyzoites. The characterisation of N. caninum ABPs iv extends our understanding of these proteins conservation and their function throughout the Apicomplexa phylum. Furthrmore, it represents a contribution to the field towards the comprehention of actin dynamics and in the future might provide information for important mechanisms of dissemination and survival of the parasite at its host

Ce travail présente une analyse de la morphologie et de la dynamique sédimentaire des systèmes turbiditiques actuels du Cap-Ferret et de Capbreton (sud du Golfe de Gascogne). La reconnaissance effectuée sur le système de Capbreton est la première à le considérer dans son ensemble. Ce travail se base sur des données acoustiques de subsurface (sondeur multifaisceaux, sondeur de sédiments Chirp) et de carottages issues de la campagne océanographique Sargass menée par l’Université de Bordeaux. L’analyse morpho-bathymétrique révèle l’organisation amont-aval des géométries sédimentaires dans ces systèmes et, couplée aux données sédimentaires, de préciser les processus de dépôts liés aux écoulements gravitaires. Le fonctionnement holocène du canyon de Capbreton montre des processus gravitaires haute fréquence, révélant son rôle de dépôt-centre pour le sud du golfe de Gascogne. Dans le système du Cap-Ferret, la zone de transition chenal-lobe a été investiguée à fine échelle, documentant ainsi des structures sédimentaires rarement identifiées avec ce niveau de détails dans les systèmes turbiditiques modernes. La dynamique sédimentaire de chacun de ces systèmes est soumise à des forçages auto-cycliques et glacio-eustatiques qui affectent chacun des systèmes de façons différentes. Ces informations ont permis de proposer un modèle régional de fonctionnement sédimentaire au cours des derniers 50 000 ans. / This work presents an analysis of the morphology and sedimentary dynamic of the Cap-Ferret and Capbreton turbidite systems (south Bay of Biscay), containing the first recognition of the whole Capbreton turbidite system. The dataset comprises subsurface geophysical data (multibeam bathymetric and imagery, Chirp sub-bottom profiler) and piston cores, acquired during the oceanographic cruise Sargass conducted by the Bordeaux University. Studied by morpho-bathymetric analyses, the upstream-downstream evolution of the sedimentary bodies joined to the sedimentological data help to understand the active gravity processes of the systems. In the Capbreton system, a special focus is made on its Holocene gravity deposits occurring at high frequencies. In the Cap-Ferret system, the channel-lobe transition zone has been investigated at high resolution and revealed sedimentary structures poorly documented at this scale of details in recent turbidite systems. The glacio-eustatic and autocyclic forcing are expressed in different ways in each turbidite sytem. A regional sedimentary dynamic model is proposed for the last 50,000 years.

<p><strong>Problemformulering </strong>Svenska företag som från år 2005 redovisar enligt IAS/IFRS ska i högre utsträckning än tidigare fördela det överpris som betalas vid företagsförvärv på de tillgångar som förvärvas. Tidigare studier har efter införandet mätt var tillgångarna tar vägen vid rörelseförvärv. Det har visat sig svårt för företagen att på ett konsekvent och stringent sätt identifiera immateriella tillgångar sedan specificera dem tydligt i balansräkningen. Begreppsförvirring och otydliga poster i redovisningen har gjort de svårt för användaren av årsredovisningen att få relevant information. Frågan är om det blivit bättre med tiden?</p><p><strong>Syfte </strong>Mäta utvecklingen av specificerade immateriella tillgångar sedan införandet av IAS/IFRS. Följande frågeställningar har ställts: 1. Specificerar företag sina identifierade immateriella tillgångar enligt de ramverk IASB förespråkar så att god redovisningssed kan återspeglas? 2. Har andelen ospecificerade immateriella tillgångar minskat?</p><p><strong>Metod </strong>För att samla in information om utvecklingen har vi studerat årsredovisningen för svenska noterade börsföretag som redovisar enligt IAS/IFRS. Årsredovisningar mellan åren 2003 och 2008 för bolag på stockholmsbörsens Large cap-lista har studerats. En kvantitativ undersökning där operationalisering används för att koda poster från balansräkningen. Egen kodning av vad som anses som vara tillräcklig specificering av tillgången har utförts med begreppet god redovisningssed som grund. Slutligen genomförs beräkning på antal, andel och värde av specificerade immateriella tillgångar varje år.</p><p><strong>Teoretisk referensram </strong>De normer, praxis och lagar som berör immateriella tillgångar och företagsförvärv har författarna sammanställt för att kunna ta del av informationen från årsredovisningar och definiera egna begrepp, Immateriella tillgångar (IAS 38), Företagsförvärv (IFRS 3), Nedskrivning (IAS 36) och redovisningens egenskaper återkopplas i slutsatsen.</p><p><strong>Slutsats </strong>Efter våra kriterier för ospecificerade poster fick vi fram att en positiv utveckling har skett sedan införandet av IAS/IFRS. I takt med identifiering av immateriella tillgångar ökar specificering. Ospecificerade poster har sjunkit med drygt 10 %. Värdet av immateriella har under studiens tidsperiod ökat med 1303 %. Det har inneburit att det totala värdet av ospecificerade tillgångar idag är betydligt större. Det i sin tur påverkar givetvis användaren när den ska ställning till en betydligt större summa ospecificerade tillgångar.</p> / <p><strong>Problem </strong>Listed companies have since the introduction of IAS / IFRS new accounting directives to follow. A major difference is that goodwill, as an asset, may no longer be amortized but will be subjected to an annual impairment test. This will result in the extraction, identification and depreciation of intangible assets from goodwill. This has been proved difficult for companies to identify consistently and rigorously. Confusion and vague items in reporting has made it difficult for users to share information in a proper way.</p><p><strong>Purpose </strong>To measure the progress of specified intangible assets in annual reports, since the introduction of IAS / IFRS. Questions to be answered: 1. Do companies specify their identified intangible assets in agreement with the IASB framework? 2. Has the total value of unspecified assets decreased over time?</p><p><strong>Method </strong>To gather information, we have studied the annual reports of listed companies reporting under IAS / IFRS. For this report, we have chosen annual reports from the years 2003 to 2008 on companies on the Stockholm Stock Exchange's Large Cap list and made a quantitative study, in which operationalization is used to encode the items from the balance sheet.</p><p><strong>Theoretical frame of reference </strong>We have compiled the standards, practices and laws relating to intangible assets and acquisitions. This has been done to acquire the information from annual reports and to define our own concepts. Intangible assets (IAS 38), Business Combinations (IFRS 3), Impairment (IAS 36) and accounting characteristics serve as a foundation to our conclusions.</p><p><strong>Conclusion </strong>Following our criteria for unspecified items, a positive development has occurred since the introduction of IAS / IFRS. As the identification of intangible assets develops with IFRS3 we have seen an increase of specification. Unspecified items have decreased by over 10%. The value of intangible assets during this period has increased by 1303%. It has meant that the total value of unspecified assets today is much bigger. This will affect the user, of course, when he/she will consider a much larger amount unspecified assets.</p>