Submitted by admin tede (tede@pucgoias.edu.br) on 2018-10-02T19:11:55Z No. of bitstreams: 1 Oscalina Maria de J. Nascimento.pdf: 405715 bytes, checksum: e9f3b47631fc21bf462ac07cd1be6f2b (MD5) / Made available in DSpace on 2018-10-02T19:11:55Z (GMT). No. of bitstreams: 1 Oscalina Maria de J. Nascimento.pdf: 405715 bytes, checksum: e9f3b47631fc21bf462ac07cd1be6f2b (MD5) Previous issue date: 2004-03-26 / NASCIMENTO, Oscalina Maria de Jesus. The local political system of the colonels and the legitimacy of its hegemony by the Roman Catholic Church. Thesis in fulfillment of the Master’s degree submitted to the co-ordenating committee of the Religious Sciences’ department, The Catholic University of Goiás. Goiânia, Brazil. 2004. What is proposed in this thesis is the interpretation of the regionalist literary work of Bernardo Élis underscoring the hogemony of the political system of the colonels as legitimated by the Roman Catholic Church. In order to achieve this objective a research bibliography of important authors was composed. The concept of hegemony and reflection on the religious question were investigated in Gramsci showing how the Catholic Church was an ideological instrument of the State. In Maria Isaura P. de Queiroz, Victor Nunes Leal, Francisco Itami Campos, Eul-Soo Pang, Nasr Fayad Chaul, and others views about the political system of the colonels were extracted. Initially, one proceeded in an analysis of the socio-economic and political context of the formation period of Bernardo Élis as an individual in exercize of this citizenship and a committed writer trying to delineate the characteristics of his regionalism, the space that this takes up in the literary milieu, and his dilemma between a religious formation and a Communist ideology. What was sought, in following, was a description of the political system of the colonels, Its structure, its function, and the system of its local manner of execution. What was also investigated in the prose works of Bernardo Élis was his vision of the power of the colonels and the client- colonel relationships which evidence his denouncement of the orders, disorders, and injustices practicised by that land gentry. On the same it was examined how the author potrays religious manifestations while showing his respect for them. Finally, the hegemoniacal structure of the pocitical system of the colonels was discussed as legitimated by the Church which finds itself allied not only to tho local, but also to the national power structure. / NASCIMENTO, Oscalina Maria de Jesus. O mandonismo local e a legitimação de sua hegemonia pela Igreja Católica em Bernardo Élis. Dissertação de mestrado apresentada à coordenação do Mestrado em Ciências da Religião. Goiânia: Universidade Católica de Goiás, 2004. Fazer uma interpretação da obra regionalista de Bernardo Élis, destacando a hegemonia do coronelismo legitimada pela Igreja é o que se propõe neste trabalho. Para o alcance desse propósito, fez-se uma pesquisa bibliográfica de alguns importantes autores. Em Gramsci, buscou-se o conceito de hegemonia e a sua reflexão sobre a questão religiosa, mostrando a Igreja Católica como um aparelho ideológico de Estado. Em Maria Isaura P. de Queiroz, Victor Nunes Leal, Francisco Itami Campos, Eul-Soo Pang, Nasr Fayad Chaul e outros extraíram-se noções sobre coronelismo. Inicialmente, procedeu-se a uma análise do contexto sócio-econômico e político do período da formação de Bernardo Élis como indivíduo no exercício de sua cidadania e como escritor engajado, buscando salientar os traços de seu regionalismo, o espaço que ocupa no meio literário e seu dilema entre a sua formação religiosa e a sua ideologia comunista. Procurou-se, em prosseguimento, descrever a origem do coronelismo, suas características, sua estrutura, sua função, o mandonismo local. Também, investigou-se, na prosa bernardiana, a sua visão do poder dos coronéis, as relações coronel-clientela as quais evidenciam sua denúncia sobre os mandos e desmandos e as injustiças praticadas por esses senhores da terra. Igualmente, examinou-se como o autor apresenta as manifestações de religiosidade, mostrando o seu respeito por elas. Por fim, discutiu-se a estrutura hegemônica do coronelismo legitimada pela Igreja a qual se encontra aliada não só ao poder local mas ao poder nacional.

The relevance or irrelevance of dividend payments has been the topic of much discussion for the past eight decades. The primary objective of this study was to determine the relationship between dividend policy and agency problems of financial services companies listed on the (JSE). Dividend Policy and the Agency Theory underpinned the study. Secondary data of sampled listed financial companies for the period 2005-2016 was sourced from IRESS database. Data was analysed using EViews version 9. The results revealed that the presence of institutional ownership resolves the asymmetry information problems, and, reduces the need to pay dividends. The results also revealed that 54.69% of JSE listed companies under the financials’ services sector practise dividend decisions. The results further revealed that the dividend payout ratio is positively correlated with ROE and LEV, and negatively correlated INST, DIRS and FOREIGN variables. The results confirmed the existence of agency problems on listed financial services companies. / Ukubaluleka okanye ukungabaluleki kokuhlawula izahlulo bekusoloko kusisihloko sengxoxo kumashumi asibhozo eminyaka edluleyo. Injongo ephambili yesi sifundo yayikukufumanisa ulwalamano phakathi komgaqo nkqubo wezahlulelo neengxaki zobumeli (ubuarhente) beenkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho nezidweliswe kwiJohannesburg Securities Exchange (JSE). Izisekelo zesi sifundo nguMgaqo Nkqubo Wezahlulo (Dividend Policy) neNgcingane Yobumeli (Agency Theory). Iqela lesibini ledatha yeenkampani ezidwelisiweyo kwiminyaka ye-2005– 2016 yafunyanwa kwiqula leedatha elaziwa ngokuba yi-IRESS database. Idatha yahlalutywa ngokusebenzisa isixhobo sohlalutyo iEViews version 9. Iziphumo zadiza ukuba ubukho babanini kwiziko loshishino buyazisombulula iingxaki zonxibelelwano olungalingani kakuhle kwaye kuyasicutha isidingo sokuhlawula izahlulo. Kwakhona, iziphumo zadiza ukuba ama-54.69% eenkampani ezidweliswe kwiJSE, phantsi kodidi lweenkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho, enza izigqibo zezahlulo. Iziphumo zaphinda zadiza ukuba intlawulo yezahlulo ihambelana kakuhle neenqobo zeROE neLEV, kanti azihambelani neenqobo zeINST, ezeDIRS kunye nekuthiwa ziFOREIGN. Ezi ziphumo zangqina ukuba kukho iingxaki zobumeli/ubuarhente kwiinkampani ezinikezela ngeenkonzo zemicimbi yoqoqosho / Bonnete le go se be bonnete ga ditefelo tša letseno e bile hlogo ya ditherišano tše dintši mo mo dingwagasome tše seswai tša go feta. Nepo ya motheo ya thuto ye ke go ela kamano gare ga pholisi le mathata a dikhamphani tša ditirelo tša Matlotlo tšeo di lego lenaneong la Johannesburg Securities Exchange (JSE). Pholisi ya Ditseno le Teori ya Etšensi ke motheo wa thuto ye. Datha ya magareng ya dikhamphani tša mašeleng tšeo di lego lenaneong la paka ya 2005–2016 e be e hwetšagala go tšwa go lenaneo la datha la IRESS. Datha e sekasekilwe go šomišwa EViews version 9. Dipoelo di utullotše gore go ba gona ga bong ka gare ga sehlongwa go rarolla mathata a tshedimošo ya go se lekalekane, le go fokotša nyakego ya go lefa mašokotšo. Dipoelo le tšona di tšweleditše go re diperesente tše 54.69 tša dikhamphani tšeo di lego lenaneong la JSE ka fase ga ditirelo tša sekgao sa go phethagatša diphetho tša mašokotšo. Dipoelo di tšwetša pele go utulla go re ditekanyetšo tša ditefelo tša mašokotšo du sepelelana gabotse le ROE le LEV, le go sepelelana gannyane le INST, DIRS le FOREIGN. Dipoelo di netefatša go ba gona ga mathata a Etšensi ao a ngwadilwego lenaneong la dikhamphani tša ditirelo tša mašeleng / Abstracts in English, Zulu, Sepedi / Business Management / M. Com. (Business Management)

Thèse en administration des services-infirmiers subventionnée par "Formation et expertise en recherche administration des services infirmiers" (FERASI) / Cette étude a pour but de comprendre les processus de transformation de la pratique clinique chez les infirmières à la faveur des initiatives d’intégration des soins et services et d’examiner l’impact de ces processus sur le bien-être au travail des infirmières. De façon spécifique, l’étude vise: 1) à décrire les pratiques infirmières dans le contexte d’intégration des soins et services au Québec 2) à analyser la relation entre les processus de changement sous-jacents aux efforts d’intégration et le bien-être au travail des infirmières selon leurs perceptions et 3) à identifier les principaux leviers, sur les plans de la gestion et de la clinique, que peuvent mobiliser les organisations afin de soutenir la pratique infirmière dans un contexte d’intégration des soins. L’étude a été organisée en trois volets correspondant respectivement aux trois objectifs précédemment mentionnés. Le cadre de référence développé et utilisé pour cette étude est le « Modèle infirmier du développement de l’intégration des soins » (MIDIS). Il s’appuie sur les prémisses du modèle de Cazale, Touati et Fleury (2007), qui couvrent les interrelations entre les variables contextuelles (organisationnelles et structurelles), l’adoption et l’institutionnalisation des pratiques intégratives, et les effets qui y sont associés pour les infirmières en termes de bien-être au travail. Pour atteindre les objectifs de l’étude, un devis mixte a été utilisé, incluant : un devis quantitatif descriptif (volet 1), un devis quantitatif corrélationnel (volet 2) et un devis qualitatif d’étude de cas unique avec niveaux d’analyse imbriqués (volet 3). La collecte des données a été menée dans le cadre de quatre trajectoires de soins (TdeS) : Soutien à l’autonomie (SoAu), Palliatifs/oncologiques (PaOn), Santé mentale (SaMe) et Maladie pulmonaire obstructive chronique (Mpoc). L’étude a été effectuée auprès d’infirmières, de professionnels autres, et de gestionnaires. Pour les volets un et deux, 107 questionnaires ont été complétés et 37 entrevues semi-dirigées ont été effectuées pour le volet 3. Les résultats du premier volet ont démontré non seulement d’importantes variations dans le développement de l’intégration entre les TdeS mais également un décalage entre l’évolution de la pratique infirmière et l’introduction des changements visant une plus grande intégration des soins. Deux dimensions seulement de la pratique intégrative sur neuf (Qualité des soins et Équipe interprofessionnelle) prévalent dans l’ensemble des TdeS et seule la TdeS PaOn a atteint une étape plus avancée du processus d’intégration. Les résultats du deuxième volet démontrent que plus l’intégration se situe à un niveau avancé de développement, moins elle est associée à une perception de menace chez les infirmières et plus elle est associée à des réactions positives et un bien-être au travail. Le troisième volet a mis en lumière trois types de leviers qui doivent être mobilisés de manière complémentaire dans le but de favoriser l’intégration : les processus organisationnels, les processus cliniques, les investissements dans des ressources clés et dans le renouvellement de certaines structures organisationnelles. Ces résultats apportent des éclairages quant aux défis posés par les processus d’intégration des soins et montrent l’importance d’une pluralité d’interventions qui doivent être conduites à tous les paliers organisationnels afin de faciliter l’institutionnalisation des pratiques intégratives et obtenir les effets escomptés. / The aim of this study is to understand processes of transformation of clinical practice among nurses in the context of care and service integration initiatives, and to examine the impact of these processes on nurses’ well-being at work. Specifically, the study’s objectives are to: 1) describe nursing practices that underpin efforts to integrate care and services in Quebec; 2) analyze the relationship between the change processes underpinning integration efforts and nurses’ self-perceived well-being at work; and 3) identify the main levers that organizations can use at management and clinical levels to support nursing practices in an care integration context. The study was set up in three parts, corresponding respectively to the three objectives mentioned above. The reference framework developed for this study, is the Modèle infirmier du développement de l’intégration des soins (MIDIS – Development model for integrated care in nursing). It is based on the premises of the model of Cazale, Touati et Fleury, (2007) that cover the interrelationships between contextual variables (organizational and institutional), the adoption and institutionalization of integrative practices, and the associated effects on professionals with respect to well-being in the workplace. To achieve the study’s objectives, a mixed-method design was used, which included: a descriptive quantitative component (Part 1), a correlational quantitative component (Part 2), and a single case qualitative study with nested levels of analysis (Part 3). Data were collected within four care pathways (CPs): autonomy support for the elderly (ASE); palliative oncology services (POS); mental health services (MHS); and chronic obstructive pulmonary disease (CPOD). Data were collected from nurses, health professionals, and managers. For Parts 1 and 2, 107 questionnaires completed and 37 semi-structured interviews conducted for Part 3. The results of the first part of the study showed not only significant variations across CPs in the development of integration, but also a gap between the evolution of nursing practice and the introduction of changes aimed at greater integration of care. Only two out of nine dimensions of integrative practice (‘quality of care’ and ‘interprofessional teamwork’) were prevalent across all CPs and only one CP (POS) had reached a more advanced stage in the integration process. The results of the second part of the study showed that, as integration became more highly developed, it was associated less with a perception of threat by nurses and more with positive reactions and well-being at work. The third part of the study identified three types of levers that should be used in a complementary way to speed up the progress of integration: organizational processes; clinical-administrative processes; investment in key resources and in renovation of certain organizational structures. These results shed additional light on the challenges posed by the process of integration of care, and show the importance of leading multiple interventions at all organizational levels to facilitate institutionalization of integrative practices and achieve the intended effects.

Le fonds de commerce est un bien affecté par nature à l’activité de l’entreprise. Il se distingue, en tant qu’objet de réglementations, du concept économique d'entreprise ou de concepts fonctionnels comme l'établissement ou la branche d'activité. Le constat d'affectation à l'activité, qui découle de la pratique commerciale, se vérifie en droit fiscal, tant au niveau de la nature du fonds, une universalité, que dans sa dimension patrimoniale.Le fonds de commerce emprunte à la théorie de l’universalité de fait ses caractéristiques propres, dont la principale réside dans la dualité d’approches de ses composants, isolément ou comme un tout. Pour le droit fiscal, le fonds de commerce apparaît comme une enveloppe souple, dans laquelle sont agencés divers éléments réunis autour de la clientèle, et susceptibles de varier d’un fonds à l’autre. L’approche globale du fonds permet de caractériser l’ensemble, lorsque le droit fiscal veut opérer une imposition synthétique, que ce soit pour exonérer une transmission d'universalité en matière de TVA, pour appliquer le tarif des droits de mutation à une cession de fonds de commerce ou une convention de successeur ou pour opérer une imposition uniforme dans le cadre de dispositifs de faveur. À l’inverse, l’approche ut singuli de l’universalité permet la mise en œuvre de procédés d’imposition plus complexes et plus affinés, ayant vocation à ne s’appliquer qu’à certains éléments. Elle permet d’atteindre spécifiquement certains éléments du fonds, soumis à un régime fiscal particulier au regard de certains impôts ou d’appliquer certains mécanismes fiscaux, comme l’amortissement, qui requièrent de dissocier un élément du fonds.Le fonds de commerce résulte de l’exploitation et constitue une valeur patrimoniale dont le droit fiscal tire les conséquences, par son positionnement à l’actif du bilan de l’entreprise. L’inscription à l’actif, conjuguée à l’affectation à l’activité de l’entreprise, est le point de conflit entre les approches juridique et économique de la propriété. Si l’approche juridique correspond à la conception civile traditionnelle du droit de propriété, elle ne recouvre que partiellement et de manière contingente, l’approche économique qui fait prévaloir la notion de contrôle sur un bien ou un droit. Cette approche économique conduit à inscrire au bilan de simples droits d’usage (marques ou brevets utilisés en vertu d’une concession de licence) et introduit une confusion sur la nature des droits détenus par le propriétaire du fonds. La même coexistence des approches juridique et économique est observée dans les contentieux relatifs au fonds de commerce entre les deux ordres de juridiction. / Goodwill is an asset that is naturally assigned to the activity of the enterprise. It is distinguished, as an object of regulations, from the economic concept of business or from functional concepts such as establishment or branch of activity. The assignment to the activity, which stems from commercial practice, is verified in tax law, both in terms of the nature of the business, a universality, and in terms of its patrimonial dimension.Goodwill borrows from the theory of universality de facto its own characteristics, the main one of which resides in the duality of approaches of its components, in isolation or as a whole. For tax law, goodwill appears as a flexible item, in which are arranged various elements gathered around the clientele, and may vary from one business to another. The overall approach of the business makes it possible to characterize the whole, when tax law wants to impose a synthetic taxation, whether to exempt a transfer of universality from VAT, to apply the tariff of transfer duties to a transfer of goodwill or a successor agreement, or to assess a uniform charge under concession arrangements. Conversely, the ut singuli approach to universality allows the implementation of more complex and refined taxation processes, which are intended to apply only to certain items. It allows for the specific attainment of certain items of the goodwill, which are subject to a particular tax regime with respect to certain taxes or to apply certain fiscal mechanisms, such as amortization, which require the separation of an element from the goodwill.Goodwill results from the exploitation and constitutes a patrimonial value of which tax law draws consequences, by its positioning in the assets of the balance sheet of the company. Capitalization, combined with the allocation to the business, is the point of conflict between legal and economic approaches to ownership. If the legal approach corresponds to the traditional civil law concept of the right to property, it only partially and contingently covers the economic approach which makes the notion of control over a property or a right prevail. This economic approach leads to the recording of simple rights of use (trademarks or patents used under a licensing agreement) and confuses the nature of the rights held by the owner of the business. The same coexistence of legal and economic approaches is observed in litigations relating to goodwill between both branches of tax jurisdiction of the French court system.