Als Reaktion auf die fortschreitende, anthropogen bedingte Veränderung und Zerstörung der Ökosysteme fand 1992 die Konferenz der Vereinten Nationen über Umwelt und Entwicklung in Rio de Janeiro statt. Die Konferenz markiert aus heutiger Sicht einen Startpunkt multilateraler Umweltschutzbemühungen, da offiziell formuliert wurde, dass die lokal auftretenden Umweltprobleme durch globale Veränderungen hervorgerufen werden und nur durch gemeinsame Bemühungen auf internationaler Ebene zu bewältigen sind. Ergebnis dieser Konferenz war die Verabschiedung verschiedener internationaler Abkommen zum Umweltschutz. Wälder spielen dabei in ihrer Funktion als Kohlenstoffspeicher und als terrestrischer Lebensraum mit der höchsten Artenvielfalt eine zentrale Rolle. Vor diesem Hintergrund stellen sich für die Waldinventur neue Aufgaben, sowohl bezüglich der zu erfassenden Zielgrößen als auch hinsichtlich der Rahmenbedingungen, da die erhobenen Informationen nicht mehr nur auf Betriebsebene für die Planung der Bewirtschaftung verwendet werden, sondern auch für die Erfüllung der internationalen Berichtspflichten. Als zentrale Größe des Waldmonitorings muss die Waldfläche gesehen werden, da sie die Grundlage für die meisten Berechnungen ist. Daneben wird die Waldfragmentierung, also die Form und räumliche Verteilung der Waldflächen, häufig als Indikator für die Biodiversität diskutiert. Die fernerkundliche Erfassung der Waldfläche und die Beschreibung der Waldfragmentierung mit Landschaftsstrukturmaßen (LSM) im Kontext der internationalen Umweltabkommen ist Gegenstand der vorliegenden Arbeit. Zielsetzung ist es, kritische methodische und technische Aspekte, welche die Schätzung der Waldfläche und die Berechnung der LSM beeinflussen, zu identifizieren und ihre Wirkungen zu analysieren. Anhand einer Literaturrecherche wurden zunächst vier kritische Faktoren identifiziert: i) die Walddefinition, ii) die Waldranddefinition, iii) der Beobachtungsmaßstab und iv) das Landschaftsmodell, welches für die Berechnung der LSM verwendet wird. Die Effekte und Wechselwirkungen zwischen den vier genannten Faktoren wurden im zweiten Teil der Arbeit auf Grundlage einer Simulationsstudie untersucht. Dafür wurden Kronenkarten und Geländemodelle auf Basis von Gauß'schen Zufallsfeldern in verschiedenen Auflösungstufen simuliert. Durch Variation der Mindestüberschirmung  und der Größe der Referenzfläche, auf der die Überschirmung gemessen wird, konnten aus den Kronenkarten Waldkarten mit unterschiedlichen Wald- und Waldranddefinitionen erstellt werden. Zusätzlich wurde der Einfluss des Landschaftsmodells auf die Berechnung der LSM untersucht. Dies geschah mit Hilfe eines neuen Verfahrens, das die Berechnung der LSM im dreidimensionalen Raum ermöglicht. Die Ergebnisse der Simulation zeigen, dass alle vier Faktoren einen wesentlichen Einfluss auf die Waldflächenkarten haben können. Dabei ergeben sich besonders für die Kronenüberschirmung und die Referenzflächengröße spezifische Wechselwirkungen, die sich teilweise mit einem einfachen geometrischen Waldrandmodell theoretisch erklären lassen. So zeigt sich, dass besonders für Walddefinitionen mit einer Mindestüberschirmung, die stark von 50 % abweicht, die Referenzflächengröße einen erheblichen Einfluss auf die Waldfläche und Fragmentierung hat. Basierend auf den Ergebnissen der Simulationstudie wurde im 3. Teil der Arbeit ein Klassifikationschschema entwickelt, das es ermöglicht spezifische Kriterien einer Walddefinition in den Auswertungs- und Klassifikationsprozess von Fernerkundungsdaten zu integrieren, um standardisierte Waldkarten zu erstellen. Beispielhafte Grundlage war die Walddefinition der Food and Agriculture Organization of the United Nations (FAO), die Wald als eine Landnutzungsform beschreibt. Im Gegensatz zu Landbedeckungsformen können Landnutzungsklassen nicht direkt in Fernerkundungsdaten beobachtet werden. Zur Erstellung einer Landnutzungskarte  müssen daher neben den Landbedeckungsklassen weitere Kontextinformationen berücksichtigt werden. Dafür wurde in der vorliegenden Arbeit ein hierarchischer Klassifikationsschlüssel entwickelt, der ausgehend von einer Landbedeckungskarte, eine Landnutzungs- und eine Waldkarte generiert. Die benötigten Kontextinformationen werden dabei mit Hilfe von Entscheidungsbäumen, die auf eine fixe Referenzfläche angewendet werden, berücksichtigt. Dieses Verfahren ermöglicht es, Waldkarten zu erstellen, die einer bestimmten vorher festgelegten  Walddefinition entsprechen. Insofern kann das Verfahren zur Standardisierung der Waldflächenerfassung beitragen.  Darüber hinaus bietet es die Möglichkeit die Walddefinition durch Änderung der Kriterien oder der Schwellenwerte flexibel anzupassen, sodass es als wissenschaftliches Werkzeug zur Analyse des Effektes verschiedener Walddefinitionen verwendet werden kann. Im letzten Teil der Arbeit wurde eine Fallstudie durchgeführt, die untersucht inwieweit sich das entwickelte Verfahren operational für die Waldflächenerfassung einsetzen lässt. Da der Fokus der internationalen Umweltabkommen auf den tropischen Waldgebieten liegt, wurden für die Fallstudie zwei unterschiedliche tropische Waldlandschaften in Costa Rica ausgewählt. Zur Klassifikation der Landbedeckung kamen Satellitenbilder des RapidEye-Systems mit einer räumlichen Auflösung von 5 m zum Einsatz. Für die Klassifikation der Landbedeckung wurde zunächst eine Software entwickelt, welche atmosphärische und topographische Korrekturen, Bildverbesserung, nicht-parametrische Klassifikationsverfahren und den, im dritten Teil der Arbeit entwickelten hierarchischen Klassifikationsansatz für die Erstellung der Landnutzungskarten, implementiert. Die Ergebnisse der Fallstudie zeigen, dass das entwickelte Verfahren geeignet ist, Waldkarten für stark fragmentierte tropische Landschaften zu erstellen. Die Waldkarten entsprechen einer zuvor festgelegten Walddefinition (z. B. FAO), in der die einzelnen Kriterien (u. a. Mindestüberschirmung, Mindestgröße, vorherrschende Landnutzung) während der Klassifikation explizit geprüft werden. Die vorliegende Arbeit zeigt theoretisch, empirisch und auch in der praktischen Anwendung, dass eine Vielzahl von Faktoren die Erfassung der Waldfläche beeinflusst. Einer der wichtigsten Faktoren ist dabei die Walddefinition. Die übliche Praxis bei der fernerkundlichen Erstellung von Waldkarten, die Klasse "Wald" ohne expliziten Bezug auf geeignete Kriterien direkt auszuweisen, führt zu großen Unsicherheiten bei der Waldflächenschätzung und ist im Rahmen von international verbindlichen Abkommen kaum akzeptabel. Die Entscheidung welche Walddefinition verwendet werden soll, wird in politischen Verhandlungen bestimmt. Aufgabe der Waldinventur muss es dann sein, diese politischen Vorgaben umzusetzen. Die hier vorgestellten Methoden können insofern zur Standardisierung der fernerkundlichen Waldflächenerfassung beitragen, als das sie transparente Entscheidungsregeln implementieren und somit konsistente Waldkarten erzeugen.

Cette suite d'essais analyse la conception de la monnaie en droit, cherchant à isoler l'originalité de sa nature abstraite. La tradition juridique caractérise la monnaie à la fois comme un fait et comme un droit parce qu'elle présuppose un sens substantif au nom commun 'monnaie', étant ainsi incapable d'admettre que la monnaie, par sa place unique dans les catégories du droit, est le mécanisme qui suppose l'avenir indéterminé en y enchâssant le présent. La difficulté de la monnaie est que, comme catégorie, elle n'est pas incluse aux catégories usuelles de droit privé. Son caractère abstrait l'empêche d'ailleurs d'être incluse parmi les objets qui ont une extension. La monnaie se définit plutôt par négation relativement aux catégories usuelles. Elle est donc reconnaissable entre toutes. Dans la relation sujet-objet, la monnaie versée n'est évidemment pas un sujet. Dans son sens strict, la monnaie réfère aujourd'hui au papier-monnaie. Il est vrai que ce dernier existe matériellement puisqu'il est tangible. Mais paradoxalement, en tant qu'objet, la monnaie est ni une somme, ni une obligation en nature, ni un bien, ni une représentation de dette, ni une mesure, ni consomptible, ni fongible au sens pertinent de ces mots. Comment saisir la substance d'une notion qui se soustrait aux catégories usuelles de la doctrine? Voilà la difficulté fondamentale de la thèse. Répétons son mode original de définition: la monnaie n'est pas identique à une somme due, mais - en étant payée - elle en éteint une; conversement, la somme due n'est pas identique à la monnaie perçue, mais -lorsque payée en trop - cette dernière est déclarée indue et sujette à répétition (l'indu devient dû). La définition de la monnaie procède par 'corécurrence' : elle définit quelque chose d'indéterminé puisqu'un membre de la définition réfère à l'autre et viceversa. Sa nature s'exprime par sa fonction dans la structure des prestations. Mais la doctrine la traite d'abord comme une somme due, sans distinguer outre mesure ce type de dette des autres prestations. Or, à titre d'exécution d'une obligation, une somme d'argent non seulement éteint d'autant les montants, dus à une époque ou l'autre, mais, puisque ces derniers sont appariés aux obligations en nature en tant que prix dû en contrepartie des prestations caractérisées à être effectuées, la perception des sommes d'argent conduit encore à la mobilité des biens parmi les personnes. D'où le paradoxe: une somme d'argent est destinée à circuler précisément pour être la fin des sommes dues. La doctrine enseigne la thèse unitaire du paiement des obligations (en son acception large du droit civil) : sont mis dans un même sac les faits exécutés pour satisfaire à des obligations en nature et les paiements de sommes d'argent dues. Or, elles sont en premier dues, puis payées. Ils sont dits former un ensemble. Ce sac est le temps lui-même. Il s'agit d'une interprétation de l'univers des prestations, précisément une interprétation de la notion d'univers où l'actualité homogène d'un ensemble exclut de faire une place à l'éventualité de valeurs futures par contraste aux valeurs passées. Pour réduire la notion d'univers à celle d'ensemble actuel, l'astuce est de fermer la dualité 'ensemble/membre' en substituant au membre l'ensemble: l'un des objets inclus à l'ensemble doit être à la fois un élément existant de l'ensemble et la collection de tous ses éléments, constituant ainsi la jonction substantive sous-jacente à cette dualité. IV Cet objet fondateur est d'habitude nommé le zéro de l'ensemble. Traitant ainsi l'ensemble des exécutions des obligations, il doit y avoir un élément qui ait à la fois la nature d'une promesse et celle d'un fait. Cet élément est la monnaie. Ainsi, la monnaie a une nature double, à la fois concept et référent du concept. La somme due est exécutée en monnaie et, conversement, la monnaie est la somme transférée à titre de paiement: substituant une définition dans l'autre, l'exécution de la somme due est la somme transférée, une formule conduisant à la régression infinie. Qui donc est le débiteur de cette somme transférée depuis aussi longtemps que la monnaie a circulé et circulera? La difficulté conceptuelle de la monnaie est de comprendre cette métamorphose, où l'exécution d'un fait en satisfaction d'une obligation se révèle elle même être une promesse. Pourquoi alors distinguer une obligation et son exécution? La monnaie cumule la nature catégorique d'une chose matérielle délivrée - autrefois l'or, aujourd'hui le papier-monnaie - et la nature d'une somme due; cette façon de penser mène à réifier les dettes, à leur conférer une existence matérielle. Mais devoir l'argent est fondamentalement la durée du terme d'une relation entre deux personnes. Et payer la monnaie est l'extinction de ce terme. Alors paradoxalement, l'exprimant dans une dualité catégorique, la monnaie a une durée et en même temps n'en a pas. Cette postulation d'une union des termes opposés d'une dualité n'est pas sans précédent. Pour aider le lecteur à s'en rendre compte, je documente que le thème de la migration de la valeur pécuniaire des choses par la médiation de la monnaie dans le paiement des sommes dues rappelle celui de la métempsycose (migration de l'âme) utilisée pour conceptualiser le fondement de la Couronne médiévale, le don de Dieu qui sacrait la continuité des règnes successifs d'une lignée héréditaire de régents. À cette époque, on conceptualisait la continuité historique d'un peuple par les deux corps du roi; sa nature cumulait à la fois celle d'un individu et celle de l'ensemble des individus soumis à son règne. Unique entre tous, on considérait que l'un des individus était un ensemble d'un. Cette attitude platonique était crue nécessaire en droit public pour résoudre la difficulté conceptuelle de la continuité historique d'une communauté en dépit de la nature temporelle de ses membres; elle recevait son écho en droit privé. La thèse unitaire du paiement d'obligations - où, tout comme en économique, la capacité de permutation de biens est elle-même considérée être un bien ordinaire - semble reposer sur cette même conception d'une nécessaire nature double. Dans l'univers des prestations, selon la doctrine, un ensemble infini de valeurs successives formées sur une période de temps indéfinie est considéré être fondé sur un objet transcendant qui cumule les faces opposées d'une dualité: à la fois somme (d'argent) et chose, à la fois droit et fait accompli en exécution d'une obligation, à la fois fait et valeur future. Ce paradigme traditionnel est indifférent à la dualité des prestations: non pécuniaire et pécuniaire. TI y arrive en substantivant la non-existence d'une somme. L'explication proposée ici en est une de structure. L'univers des prestations serait plutôt une dichotomie de deux dualités distinctes: 10 une dualité catégorique, celle de l'exécution de prestations particulières - où avoir fait quelque chose et ne pas l'avoir fait sont des action et abstention caractérisées, et 20 une dualité modale (circulaire), devoir un montant libellé en iv-a devise ou (exclusivement) ne pas le devoir, l'avoir payé ou non. L'obligation de livrer une prestation caractérisée à quelqu'un est appariée à la somme d'argent due par ce dernier en contrepartie de cela; on alterne d'une obligation non pécuniaire à la promesse de payer un montant d'argent sans que quiconque puisse cumuler le beurre et l'argent du beurre à un instant donné. Mais encore, une somme due en suit une autre au travers de la monnaie, cette dernière étant toujours le revers de la somme due. Il n'est pas nécessaire de dire que la monnaie existe, ni de dire qu'elle n'existe pas; il suffit de dire qu'elle éteint la somme due. Non seulement la somme due - versée (renversée) en monnaie - est éteinte, mais encore par le nominalisme elle peut toujours acquitter de nouveau une somme d'autant; il suffit qu'un créancier accepte qu'on la lui doive plutôt que de s'en remettre au troc de choses existantes. Cette nouvelle perspective du paiement des obligations distingue deux types de raisonnements. La vérification catégorique rétrospective d'une exécution en nature survenue se démarque de la modalité où la conséquence juridique de l'extinction d'une somme due se retourne en la possibilité a priori de réitérer cette conséquence encore contre une somme pouvant pourtant n'être pas encore déterminée. La possibilité d'une continuité historique n'a pas la nature finie d'un fait. L'objet qu'est la monnaie déborde de la notion ordinaire d'objet puisqu'il est circulaire: la 'monnaie' est "éteindre une somme (due) puis (est encore) monnaie". Dans la lignée héréditaire des sommes, constituées pour être éteintes, éteintes pour être constituées, la monnaie est ni le prédécesseur, ni un successeur particulier; elle est la fonction qui ouvre continuellement l'éventualité d'autres successeurs. La monnaie est une abstraction et sa nature unique est confirmée au Canada depuis 1967. Une fois la convertibilité du papier-monnaie abandonnée, la monnaie n'est plus une promesse de payer: la banque centrale n'est plus tenue de délivrer l'or à la demande du porteur, ni d'échanger le billet de banque en billets du Dominion. Le papiermonnaie est, depuis, trivialement remplacé seulement par du papier-monnaie. Enfin, l'abstraction monétaire donne à la banque centrale une personnalité morale inédite. Si la Couronne est créancière des uns et débitrice aux autres, alors en contraste la banque centrale qui n'est pas une banque - est ni créancière, ni débitrice du papier-monnaie. La problématique de l'inclusion de la monnaie dans les catégories traditionnelles du droit a une solution inédite. La monnaie s'offre en complément des concepts du discours juridique. L'encaissement d'une somme due emporte comme conséquence la fin de son terme, mais encore il en appelle à nouveau une autre, éventuellement. Ainsi, la monnaie est le bain de renouvellement des sommes. Sa qualification ni ... ni... louvoie entre les deux termes en les niant alternativement. / This series of essays analyses the concept of money in the law, seeking to isolate its unique and highly abstract nature. Traditionallaw teaching characterizes money both as a fact and as a right premised as it is on the idea that common nouns like 'money' must have substantive meaning; it is thereby unable to accept that money, by virtue of its unique place amongst the categories of private law, is the mechanism supposing the indeterminate future by embedding the present into it. The difficulty with money is that, as a category, it is not included amongst the usual categories ofprivate law. Its abstract character prevents it from being included amongst objects that have extension. Rather money is defined by negation with respect to the usuallegal categories. It is thereby uniquely recognizable. In the subject-object relationship, paid money is obviously not a subject. In its strict meaning, money refers today to paper-money. It is true that the latter does exist physically because it is tangible. But paradoxicalIy, as an object, money is neither a sum owed, nor an obligation in kind, nor a good, nor representing a debt, nor a measurement, nor consumable, nor fungible in the relevant sense ofthose terms. How does one capture the substance of a notion that defies the usual categories of legal discourse? That is the fundamental difficulty of the thesis. The entirely unique way of defining money bears repeating: Cash money is not identical to a sum owed but extinguishes one as it is being paid; conversely, a sum owed is not identical with money received, since when money is paid without obligation, the sum can be recovered as undue (the undue becomes due). The definition ofmoney proceeds by 'corecurrence': it defines something indeterminate, in that one definition refers to the other and vice versa. Its nature stems from its function in the structure of prestations. But the legal scholarship treats it principally as a sum owed, without further distinguishing this type of debt from other prestations. Now, as the performance of an obligation, a sum ofmoney not only as much pays off any amount, due at one time or another, but, because those are paired to obligations in kind as the price owed in consideration ofparticular performances to be accomplished; the cashing of sums of money still conducts the movement of goods among persons. Whence a paradox: A sum of money is destined to circulate precise1y to extinguish sums (due). Legal scholarship generally teaches the thesis of unity of performance of obligations (payment in its broad civillaw meaning): AlI acts accomplished in the performance of obligations in kind and all payments of sums of money are put in the same bag. Now, they are first owed, then received. These operations are said to form a single set. This bag is time itself. 1t is an interpretation of the universe of prestations, more precise1y an interpretation of the notion of universe where the homogeneous actuality of a set excludes to give place to the possibility of future values by contrast to past values. To close the notion of a universe to that of an actual vi set, the trick is to close the duality 'set/member' by replacing the member by the set: one of the objects included in the set must be at once an existing element of the set and be the collection of aIl its elements, constituting thereby the substantive junction underlying this duality. This foundational object is usually called the zero of the set. In the set of performances of obligations (prestations) with which we are dealing here, there must similarly be an element in the nature of both a promise and a fact. That element is money. So money has a dual nature, both concept and referent of the concept. The sum owed is performed in money and, conversely, money is the sum transferred as payment: substituting one definition in the other, the performance of the sum owed is the sum transferred, a formula leading to infinite regression. Who then is the debtor of this sum transferred for as long as money did and will circulate? The conceptual difficulty with money is to understand this metamorphosis, where the performance of a fact in satisfaction of an obligation reveals itselfto be a promise. Why then bother to distinguish a promise from the performance of it? Money cumulates the categorical nature of a physical thing being delivered - in olden days gold, today paper-money - and the nature of a sum owed; this way of thinking would tend to reify debts, to confer them physical existence. Yet to owe money is fundamentally the duration of the term of a relationship between two persons. And to pay money is to put an end to this term. So paradoxically, to express it in a categorical duality, money has duration and at the same time it has none. Such a union of the polar opposites of a duality is not unprecedented. To help the reader realise this, l document how the theme of migration ofpecuniary value ofthings by means ofmoney being given in payment of amounts owed is reminiscent of metempsychosis (migration of the soul) used to conceptualise the foundation of the medieval Crown, the gift ofGod that consecrated the continuity of successive reigns of an hereditary line of regents. At that time, the historical continuity of the people was conceptualised by the King's two bodies: both that of an individual and that of the set of individuals subject to his reign. Unique amongst aIl, one foundational individual was considered to constitute a set of one. This platonic attitude was believed necessary in public law to resolve the conceptual difficulty of the historical continuity of a community despite the temporal nature of its individuals; it was put to similar use in private law with respect to money. The thesis of unity of performance of obligations - where, like in economics, the capacity to exchange goods is considered an ordinary good itself - appears to rely on the same conception of a necessary dual nature. In the universe of prestations, according to traditionallegal scholarship, an infinite set of successive values taking shape over an indefinite period of time is viewed as founded on a transcendental object which cumulates the opposite faces ofa duality: both sum (of money) and thing, both right and act accomplished in the performance of an obligation, both fact and future value. This traditional paradigm disregard the duality of prestations: pecuniary and non-pecuniary. It does so by giving a substantive value to the non vi-a existence of a sumo The explanation proposed here is one of structure. The universe of prestations is rather a dichotomy of two distinct dualities: 10 a categorieal duality, that of the performance of specifie prestations - where to have done something and not to have done it are characterised action and abstention, and 20 a modal (circular) duality: to owe an amount in currency or (exclusively) not to owe it, to have paid it or not. The obligation to deliver a particular performance to someone is paired to the sum of money owed by him in consideration of it; we altemate from nonpecuniary obligation to promises to pay an amount of money without one being able to have his cake and eat it too at any time. But still, one amount owed follow another thru money, money always being the tuming over of the sum owed. We are not obliged to state that money exists, or that it does not; it suffiees to say that it extinguishes the sum owed. Not only is the sum owed extinguished upon money being tumed (paid) in, but by virtue of nominalism it still can extinguish anew a further sum of same amount; it is sufficient that a creditor accept to be owed a sum ofmoney rather than to revert to the barter ofphysical things. This new reading of the payment of obligations draw apart two types of reasoning. The categorieal proof of a past specifie performance is different from the modality where the legal consequence of the extinction of a sum due is tumed over into the a priori possibility to still reiterate that same consequence against a sum that now may not yet be determined. The possibility of an historieal continuity does not have the finite nature of a fact. Money as an object transcends the concept of an ordinary object because it is circular: 'money' is "the end of a sum (owed) and (is still) money". In the hereditary line of sums, created to be extinguished or extinguished to be created, money is neither the predecessor nor a particular successor; it is the function of continuously opening up the possibility of further successors. Money is an abstraction and its unique character is confirmed in Canada since 1967. Once the convertibility of paper-money is dropped, money is no longer a promissory note: no longer does the central bank undertakes to exchange a bank note for gold or Dominion bonds. Paper-money is now trivially replaced only by paper-money. Finally, the abstract character ofmoney gives the central bank an most unusual status as a legal person. If the Crown is creditor of sorne persons and debtor to others, then by contrast the central bank - who is not a bank - is neither creditor, nor debtor ofpaper-money. The problem of fitting money within the traditional categories of the law does have an unexpected ending. Money presents itself as the complement of the concepts oflegal discourse. The cashing in of a sum triggers the end of its term, but still it calls one anew, eventually. So money is the bath of renewal of sums. In being characterised as neither... nor... it hops between the two terms by altematively negating them. / "Thèse présentée à la Faculté des études supérieures en vue de l'obtention du grade de Docteur en droit (LL.D.)"

This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.

Research studies indicate that during the XXI century the rate of damages and vulnerability of Norway spruce (Picea abies (L.) H. Karst.)　will increase. The aim of the study was to assess changes of condition and vulnerability of Norway spruce in Lithuania and evaluate the impact of the main affecting factors, including climate change. To achieve this aim the following objectives were set up: to evaluate dynamics of spruce crown condition during 1990–2013 period in the different climatic regions of Lithuania and hydrotops and assess the impact of climatic factors on defoliation; to identify factors wish have impact on frequency of biotic and abiotic damages, evaluate dynamics of damages and assess relation between damages and crown condition; to identify factors wish have impact on frequency of wood decay in spruce stands and assess the impact of wood decay on crown defoliation; to assess changes of the spruce phonological structure in different climatic regions of Lithuania. Novelty of the study. For the first time in Lithuania a systematic (integrated) research has been done one the Norway spruce condition in a changing climate. The effects of precipitation and temperature on crown condition in different climatic and site humidity gradients were identified. The key biotic and abiotic damaging factors were identified and was assessed they impact on crown defoliation. Relation of incidence of decay and crown defoliation was identified. Structure of spruce phenological forms... [to full text] / Moksliniai tyrimai rodo, kad XXI a. paprastosios eglės (Picea abies (L.) H. Karst.) pažeidžiamumo rizika išaugs. Darbo tikslas – nustatyti paprastosios eglės (Picea abies (L.) H. Karst.) būklės ir pažeidžiamumo tendencijas Lietuvoje, įvertinti juos lemiančius veiksnius ir galimą klimato kaitos įtaką. Uždaviniai: nustatyti eglės lajų būklės kaitos dėsningumus 1990–2013 metais skirtinguose Lietuvos klimatiniuose rajonuose ir hidrotopuose bei įvertinti klimato veiksnių ir galimą klimato kaitos įtaką lajų defoliacijai; išaiškinti eglės biotinių ir abiotinių pažeidimų gausos pokyčių tendencijas, nustatyti lemiančius veiksnius bei įvertinti pažeidimų poveikį medžių būklei; nustatyti eglės liemens puvinio paplitimą lemiančius veiksnius ir puvinių įtaką lajų būklei; nustatyti savaiminio žėlimo eglių fenologinių formų struktūros pokytį skirtinguose Lietuvos klimatiniuose rajonuose. Darbo mokslinis naujumas. Pirmą kartą Lietuvoje atlikti sistemingi klimato pokyčių poveikio eglės būklei tyrimai. Išaiškinti svarbiausi klimato veiksniai lemiantys eglių lajų būklę bei įvertintas jų reikšmingumas skirtinguose Lietuvos klimatiniuose rajonuose ir augavietėse augančioms eglėms. Išaiškinti pagrindiniai biotiniai ir abiotiniai eglę pažeidžiantys veiksniai ir įvertinta jų įtaka lajų būklei. Įvertintas eglės liemens puvinio intensyvumo poveikis lajų defoliacijai. Nustatytas savaiminio žėlimo eglių fenologinių formų pasiskirstymas brandžiuose eglynuose ir žėliniuose Lietuvos klimato rajonuose.

Moksliniai tyrimai rodo, kad XXI a. paprastosios eglės (Picea abies (L.) H. Karst.) pažeidžiamumo rizika išaugs. Darbo tikslas – nustatyti paprastosios eglės (Picea abies (L.) H. Karst.) būklės ir pažeidžiamumo tendencijas Lietuvoje, įvertinti juos lemiančius veiksnius ir galimą klimato kaitos įtaką. Uždaviniai: nustatyti eglės lajų būklės kaitos dėsningumus 1990–2013 metais skirtinguose Lietuvos klimatiniuose rajonuose ir hidrotopuose bei įvertinti klimato veiksnių ir galimą klimato kaitos įtaką lajų defoliacijai; išaiškinti eglės biotinių ir abiotinių pažeidimų gausos pokyčių tendencijas, nustatyti lemiančius veiksnius bei įvertinti pažeidimų poveikį medžių būklei; nustatyti eglės liemens puvinio paplitimą lemiančius veiksnius ir puvinių įtaką lajų būklei; nustatyti savaiminio žėlimo eglių fenologinių formų struktūros pokytį skirtinguose Lietuvos klimatiniuose rajonuose. Darbo mokslinis naujumas. Pirmą kartą Lietuvoje atlikti sistemingi klimato pokyčių poveikio eglės būklei tyrimai. Išaiškinti svarbiausi klimato veiksniai lemiantys eglių lajų būklę bei įvertintas jų reikšmingumas skirtinguose Lietuvos klimatiniuose rajonuose ir augavietėse augančioms eglėms. Išaiškinti pagrindiniai biotiniai ir abiotiniai eglę pažeidžiantys veiksniai ir įvertinta jų įtaka lajų būklei. Įvertintas eglės liemens puvinio intensyvumo poveikis lajų defoliacijai. Nustatytas savaiminio žėlimo eglių fenologinių formų pasiskirstymas brandžiuose eglynuose ir žėliniuose Lietuvos klimato rajonuose. / Research studies indicate that during the XXI century the rate of damages and vulnerability of Norway spruce (Picea abies (L.) H. Karst.)　will increase. The aim of the study was to assess changes of condition and vulnerability of Norway spruce in Lithuania and evaluate the impact of the main affecting factors, including climate change. To achieve this aim the following objectives were set up: to evaluate dynamics of spruce crown condition during 1990–2013 period in the different climatic regions of Lithuania and hydrotops and assess the impact of climatic factors on defoliation; to identify factors wish have impact on frequency of biotic and abiotic damages, evaluate dynamics of damages and assess relation between damages and crown condition; to identify factors wish have impact on frequency of wood decay in spruce stands and assess the impact of wood decay on crown defoliation; to assess changes of the spruce phonological structure in different climatic regions of Lithuania. Novelty of the study. For the first time in Lithuania a systematic (integrated) research has been done one the Norway spruce condition in a changing climate. The effects of precipitation and temperature on crown condition in different climatic and site humidity gradients were identified. The key biotic and abiotic damaging factors were identified and was assessed they impact on crown defoliation. Relation of incidence of decay and crown defoliation was identified. Structure of spruce phenological forms... [to full text]

This study maps a way of looking at design history in New Zealand through the investigation of a taxon of industrially manufactured ceramics. Understanding design as an enfolded process of production, distribution, mediation and consumption, three threshold moments are identified as occurring within the European settlement period: the internationalisation of commodity production and consumption; the emergence of import substitution; and the deregulation of the market. While production has formed an element in the design of ceramics in New Zealand, it is contended that greater significance lies in both the trade and the mediation of these commodities and in particular in the way these have influenced local consumer choice. Emerging from this study, a series of key binaries become apparent: between the metropolitan centre and the frontier; between state and business; and between the traditional and the progressive. Likewise, the positioning of design within the institutionalised sites of power-or its absence from them-has been a prime force both in the development of manufacturing industry and in determining the nature of the consumer market.

Submitted by Maria Medeiros (maria.dilva1@ufcg.edu.br) on 2018-09-12T13:53:26Z No. of bitstreams: 1 MARINÉVEA MEDEIROS OLIVEIRA - TESE (PPGEP) 2007.pdf: 931472 bytes, checksum: 7310439f122abecc70aef47891f5f784 (MD5) / Made available in DSpace on 2018-09-12T13:53:26Z (GMT). No. of bitstreams: 1 MARINÉVEA MEDEIROS OLIVEIRA - TESE (PPGEP) 2007.pdf: 931472 bytes, checksum: 7310439f122abecc70aef47891f5f784 (MD5) Previous issue date: 2007-05-03 / O Brasil é um dos principais produtores mundial de abacaxi e maracujá, com uma grande quantidade de resíduos desperdiçados que já se tornou um sério problema aos produtores de abacaxi e maracujá e as indústrias de alimentos em geral. Em países desenvolvidos, a produção agropecuária se caracteriza com baixos custos operacionais, em razão das utilizações de restos de culturas e de resíduos agroindustriais como alternativas na alimentação animal, contribuindo para minimizarem os problemas de poluição. O objetivo deste trabalho foi definir ações no campo da pesquisa na alimentação alternativa nutricional para animais , de modo a realizar o aproveitamento destes resíduos enriquecidos nutricionalmente (protéico, vitamínico, mineral e energético) utilizando a levedura Saccharomyces cerevisiae como agente da metabolização, de uma maneira tecnicamente viável, visando a disponibilidade do produto, para os produtores. Foram feitas as isotermas de dessorção dos resíduos em estudo, nas temperaturas usuais dos processos das fermentações, 25, 30, 35 e 40 0C, ajustando os dados através da aplicação de modelos matemáticos, e verificou-se que, deve-se iniciar o processo de fermentação com umidade inicial do substrato para os três resíduos acima de 84% (b.u.), o que equivale a atividade de água acima de 0,90. No estudo cinético verificou-se que o melhor tempo em que o microrganismo atingiu o maior teor de proteína bruta foi, em média, de 48 h, para todos os resíduos analisados. Utilizou-se a metodologia de planejamento fatorial mais configuração estrela para estudar as influências das variáveis de entrada sobre o processo de enriquecimento nutricional dos resíduos casca de abacaxi (Caa), coroa de abacaxi (Coa) e casca de maracujá (Cam), com concentrações de leveduras de 1, 3 e 5% e temperaturas de 30, 34 e 38 oC. Fez-se o planejamento fatorial mais configuração estrela para os três resíduos, com duas variáveis de saída (respostas: teor de proteína bruta e teor de aumento protéico). O aumento protéico (AP) encontrado para os três resíduos analisados, foi em média de 2,40 vezes em relação ao in natura. Os valores otimizados dos três resíduos casca de abacaxi (Caa), coroa de abacaxi (Coa) e casca de maracujá (Cam) (concentração Oliveira M.M.de 14 em torno de 3 – 5,8% e temperaturas de 34 – 40 oC), no tempo de 48 h, visando baratear os custos do enriquecimento e obter um teor de proteína adequado na alimentação animal foram de 24,66, 23,88 e 22,74%, respectivamente. Foram realizadas as análises de proteína bruta (PB), matéria seca (MS), cinzas (MM), matéria orgânica (MO), fósforo (P), cálcio (Ca), magnésio (Mg), potássio (K), fibra detergente neutra (FDN), fibra detergente ácida (FDA), energia bruta (EB) e digestibilidade “in vitro” (DIVMS in vitro) nos resíduos operando com as variáveis de entrada (concentração de levedura e temperatura) com valores otimizados. Conclui-se que através da bioconversão, os resíduos alcançam concentrações nutricionais que, podem ser transformados em suplemento nutricional, sendo uma alternativa alimentar para os animais, na época de escassez de alimento no semiárido. / Brazil stands out among the big world-wide producers of pineapple (Ananas comosus L. Mer) and passion fruit (Passiflora edulis Sims), with a great amount of wasted residues, which has become a serious problem for the pineapple and passion fruit producers and the aliment industries in general. In developed countries, the farming production is characterized by low operational costs, because of the use of the remaining portions of cultures and agro-industrial residues as an alternative in animal feed, which also contributes to minimizing pollution problems. The aim of this work was to define actions in the field of research of nutritional alternative feed for animals, in order to carry through the exploitation of these nutritionally enriched (protein, vitamin, mineral and energy) residues by using Saccharomyces cerevisiae yeast as an agent of metabolism, in a technical viable way, aiming at the availability of the product to the producers. Desorption isotherms of the residues in study were done at the usual temperatures of fermentation processes, 25, 30, 35 and 40 oC, fitting the data through the application of mathematical models, and it was verified that the process of fermentation must be initiated with the initial moisture content of the substratum for the three residues above of 84% (w.b), which is equivalent to the water activity above of 0.90. In the kinetic study it was verified that optimum time where the microorganism reached the highest content was, on average, 48 hours, for all the residues analyzed. Methodology of factorial design plus configuration star was used to study the influences of the entrance variable on the process of nutritional enrichment of the residues of pineapple rind (PR), crown of pineapple (CP) and rind of passion fruit (PF), with concentrations of yeast at 1, 3 and 5% and temperatures of 30, 34 and 38 °C. The factorial design plus configuration star was performed for the three residues, with two exit variables (response: gross protein content and protein increase content). The protein increase content (PI) found for the three analyzed residues was on average of 2.40 times in relation to in natura. The optimized values of the three residues of pineapple rind (PR), crown of pineapple (CP) and passion fruit rind (PFR) (concentration around 3-5.8% and Oliveira M.M.de 16 temperatures of 34-40 °C), in the time of 48 hours, aiming to lower the costs of the enrichment and to obtain an adequate protein content in the animal feed were of; 24.66, 23.88 and 22.74%, respectively. Gross protein (GP), dry substance (DS), leached ashes (LA), organic substance (OG), phosphorus (P), calcium (Ca), magnesium (Mg), potassium (K), fiber neutral detergent (FND), acid fiber detergent (AFD), rude energy (RE) and digestibility in vitro (DIVMS in vitro) analysis were performed in the residues, operating with the entrance variables (concentration of yeast and temperature) with optimized values. It can be concluded that through bioconversion, the residues reach nutritional concentrations that can be transformed into a nutritional supplement alternative, being an option to feed animals at times of food scarcity in semi-arid climates.

The present work deals with confirmations that have issued Bohemian kings and princes of Silesia to Bohemian or Silesian towns. The work is divided into five parts. The first deals with existing exploration and methodological inspiration that I subsequently used. The second chapter summarizes the findings regarding the process of confirmation documents - from motives of its release, through the process of the documents in the office during the procedure, to handing over the finished instrument beneficiaries and paying taxes. Then I deal with the various types of confirmations and also I discuss separately the observational charters. The third part is devoted confirmations for the Bohemian towns with regard to all documents which the royal towns received, published by Bohemian kings. The problems are discussed from the perspective of publishers and recipients, as well as the documents themselves (their content, form). The same shall apply also in the case of the fourth chapter, which deals with the same aspects of the Silesian towns and confirmations, which they were received. The final chapter summarizes the findings, which I reached on the previous pages. An important part of this thesis is a variety of reports and graphs to better perceive the immediate context and development trends. I also deal with...

La galle du collet, caractérisée par la formation d'une tumeur, représente la bactériose la plus répandue chez la vigne et entraine d'importantes pertes économiques à travers le monde. L'agent responsable de cette maladie est le plasmide Ti (pTi) qui confère à ces bactéries hôtes, telles que des Allorhizobium vitis, leur pouvoir pathogène. En plus du pTi, les A. vitis sont aussi les hôtes d'autres plasmides dont les fonctions et les modes de dissémination sont peu documentés. Afin d'étudier l'adaptation particulière des souches d'A. vitis à la vigne, nous nous sommes intéressés à la diversité de ces pathogènes ainsi qu'au rôle de ces plasmides et à la régulation de leur dissémination. Tout d'abord, nous avons analysé la diversité des isolats provenant de vignobles du Maroc atteints par la galle du collet. Nous avons pu mettre en évidence que l'ensemble des isolats pathogènes (e.g. porteur d'un pTi) forme 4 groupes génétiques se distinguant par le type d'opine produit. Nous nous sommes par la suite intéressés à la souche A. vitis S4 qui héberge 5 plasmides dont 3 possèdent un mécanisme de transfert pouvant être régulé par un système de communication bactérienne nommé quorum sensing (QS). Nous avons montré que le système QS du plasmide p130 (renommé pApi) contrôle non seulement le transfert conjugatif du pApi mais aussi d'autres fonctions plasmidiques non caractérisées. Ce système QS nécessite la synthèse d'une molécule signal de type N-acyl-homosérine lactone qui d'après nos travaux de caractérisation possède une structure atypique. De plus, des analyses génomiques couplées à des tests de résistance au cuivre nous ont permis d'identifier, sur le plasmide p79 d'A. vitis S4, un îlot de gènes potentiellement impliqués dans la résistance au cuivre de cette souche. Via des analyses de diversité ainsi que l'étude d'une souche modèle, nos travaux fournissent des connaissances sur l'adaptation d'Allorhizobium vitis à son unique plante hôte, la vigne / Crown gall disease, characterized by the formation of a tumor, represents the most widespread bacteriosis in the vineyard and causes significant economic losses throughout the world. The causing agent is the Ti plasmid (pTi) which confers pathogenicity to their bacterial hosts, such as Allorhizobium vitis. In addition to pTi, A. vitis harbours other plasmids whose functions and ways of dissemination are poorly documented. In order to study the peculiar adaptation of A. vitis strains to grapevine, we studied the diversity of these pathogens as well as the role of plasmids and the regulation of their dissemination.First, we analyzed the diversity of isolates from vineyards of Morocco affected by crown gall. We highlighted that all the pathogenic isolates (e.g. carrying a pTi) form 4 genetic groups that are distinguished by the type of opine produced and the ability to induce a hypersensitive response. We then focused on strain A. vitis S4, which contains 5 plasmids, including 3 possessing a transfer mechanism that can be regulated by a bacterial communication system called quorum sensing (QS). We demonstrated that the QS system of plasmid p130 (renamed pApi) controls not only the conjugative transfer of the pApi but also other uncharacterized plasmid-encoded functions. This QS system requires the synthesis of a N-acyl-homoserine lactone signal molecule with an atypical structure. In addition, genomic analyzes combined with copper resistance assays allowed us to identify, on plasmid p79 of A. vitis S4, a genomic island that is likely involved in copper resistance of this strain.Through analyzes of diversity and study of a model strain, our work provides insight into adaptation of Allorhizobium vitis to its unique host plant, grapevine

Conselho Nacional de Desenvolvimento Científico e Tecnológico / On the growth evaluation of the open-grown trees was selected 57 samples, of which were mensuration many morphometric variables from digital photographs in software AutoCAD and dendrometrics variables in bole increment extracted in diameter breast height (DBH). The development of this research was to described the singular dimensions and recover crown and bole growth from open-grown Cedrela fissilis, corresponding to period 2007-2011, and build mathematical equations to described the growth of variable crown diameter (CD), mantle of the crown (MC), crown diameter in relative heights (CDrh) and periodic annual increment in basal area (PAIb). In the annual lengthening (AL) were observed minimum, maximum and median annual values of 3.0, 91.0 and 32.4 cm, respectively. As well as, serie correlations, determined by Pearson (r = 0.76 a 0.86; Pr<.0001), with higher lengthening connected to the lower orders of branching. In periodic lengthening (PL), corresponding to the period of 2007-2011 there were values of up to 1.82 m, found in diameter class 30-40, with a coefficient of variation (CV) up to 67.67%, checked in diametric class > 60. To model growth construction 35 trees were selected from 57 initially sampled considering it crown and bole conditions, having been discarded sample of the > 60 diametric class. To the mantle of the crown variable the model NLMC=b0+b1*(1/DBH)+b2*(DBH²) has good adjust (R²adj.=0.92; VC=6.12%). The equation to annual lengthening of the crown, ALC=b0+b1*(NLCAI)+b2*(DBH) showed adjustment and precision (R²adj.=0.50; VC=35.95%), it explaining until 50% total variance, but with higher percent residual. With similar precision, the model adjusted to crown growth in diameter, CGD=b0+b1*(NLCAI), had statistical precision defined to R²adj= 0.44 and VC=36.25%, with higher VC resulted from the higher variance in samples. To the CDrh the adjust was represented to R²adj.=0.58 and VC=52.41%, had been defined the model NLCDrh=b0+b1*(NLDBH)+b2*(1/hi²)+b3*(DBH²), with the results of residual evaluations didn t submit normality distribution and homogeny variance. The adjust to CAIb equation showed good statistical precision (R²adj.=0.66; VC=11%), it explaining until 66% total variance from model NLCAIb=b0+b1*(DBH)+b2*(h/d). On the increment descriptive analyses it observed high periodic annual increment in diameter (PAId) and PAIb in the 25, 35 and 45 cm diameter class. The PAId medium, minimum and maximum values correspond to 3.6 cm, 0.7 cm and 7.3 cm. At the 35 and 45 cm class it observed 95.6 and 75.5 PAIb average, respectively. All of the diameter classes it was observed current annual increment in diameter (CAId) higher 2.5 cm. The crown growth reviews from the open-grown trees demonstrated that the crown growth rhythmic and its correlation with the bole increments it turn possible to build growth models characterized to good adjust and statistical efficiency, wherever, it should be stratification methods based in site informations. The methodology analyses with digital photography also showed good precision and practicality, it can be widely used to review singular and open-grown trees. / Na avaliação do crescimento de árvores isoladas foram selecionadas 57 amostras, das quais se mensurou variáveis morfométricas em fotos digitalizadas no software AutoCAD e dendrométricas a partir de rolos de incremento coletados na altura do DAP. O desenvolvimento desta pesquisa teve como objetivo descrever as dimensões individuais e reconstituir o crescimento da copa e fuste de árvores isoladas de Cedrela fissilis, avaliado de 2007 a 2011, e construir equações matemáticas para descrever o crescimento da variável diâmetro da copa (DC), manto de copa (MC), diâmetro da copa em alturas relativas (DChi) e incremento periódico anual em área basal (IPAg). Nos alongamento anuais (ALG) foram verificados valores mínimo, máximo e médio anual de 3,0, 91,0 e 32,4 cm, respectivamente. Assim como correlações em série, determinada por r = 0,76 a 0,86 (Pr<.0001), tendo sido observados maiores alongamentos nas menores ordens de ramificação. Nos alongamentos periódicos (ALGP), correspondente ao período 2007-2011, verificaram-se valores médios de até 1,82 m, observado na classe diamétrica 30-40 cm, com coeficiente de variação (CV) máximo de 67,67%, verificado na classe > 60 cm. Para a construção dos modelos de crescimento foram selecionadas 35 árvores de acordo com sua condição de copa e fuste, sendo descartada a classe diamétrica > 60 cm devido a pouca amostragem. Para o manto de copa o modelo LNMC = b0+b1*(1/DAP)+b2*(DAP²) apresentou bom ajuste (R²aj.= 0,92 e CV = 6,12%). A equação da variável alongamento anual da copa, ALG=b0+b1*(LNICA)+b2*(DAP), apresentou o ajuste comprometido pelo alto erro percentual (R²aj. = 0,50; CV = 35,95%), descrevendo até 50% da variância total. Com precisão semelhante à ALG, o modelo ajustado para a variável crescimento da copa em diâmetro, CCD=b0+b1*(LNICA), apresentou altas taxas de erro percentual, com precisão estatística definida por CV = 36,25%; R²aj. = 0,44. Para o modelo DChi o ajuste foi descrito por R²aj.=0,58 e CV=52,41%, tendo sido definido o modelo LNDChi=b0+b1*(LNDAP)+b2*(1/hi²)+b3*(DAP²), tendo o mesmo não apresentado distribuição normal e heterogeneidade na variância dos resíduos. O ajuste da equação apara o IPAg apresentou boa precisão estatística (R²aj.=0,66; CV=11%), descrevendo até 66% da variância total a partir do modelo LNIPAg=b0+b1*(DAP)+b2*(h/d). Na avaliação descritiva dos incrementos observaram-se elevadas taxas de incremento periódico anual em diâmetro (IPAd) e IPAg nas classes diamétricas 25, 35 e 45 cm. Os valores de IPAd médio, mínimo e máximo foram de 3,6 cm, 0,7 e 7,3 cm, respectivamente. Nas classes 35 e 45 cm verificou-se taxa de IPAg média de 95,6 e 75,5 cm², respectivamente. Em todas as classes de diâmetro foram encontradas taxas de incremento corrente anual em diâmetro (ICAd) superior a 2,5 cm. As análises do crescimento da copa de árvore isoladas demonstraram que o crescimento rítmico da mesma e sua correlação com os incrementos do fuste possibilitam a construção de modelos de crescimento com boa eficiência estatística, porém, devendo se aperfeiçoar a estratificação fazendo uso de informações que descrevam as condições dos sítios. A metodologia de avaliação a partir de fotos digitalizadas também apresentou boa precisão e praticidade, podendo ser amplamente utilizada na avaliação de árvores singulares ou isoladas.