Made available in DSpace on 2015-08-20T17:10:03Z (GMT). No. of bitstreams: 0 Previous issue date: 2015-03-17. Added 1 bitstream(s) on 2015-08-20T17:25:57Z : No. of bitstreams: 1 000841155.pdf: 1220968 bytes, checksum: 94a3b7cbcbdfe790ec1a15a6f90c11f5 (MD5) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Nesta pesquisa abordamos aspectos do feminismo pelo viés da crítica feminista anglo-americana em duas obras ficcionais publicadas no final dos anos sessenta e início da década de setenta: La Femme Rompue (1967), de Simone de Beauvoir (1908-1986), e A Fairly Honourable Defeat (1970), da escritora irlandesa Iris Murdoch (1919-1999). Primeiramente, estabelecemos um diálogo entre o pensamento filosófico de Beauvoir e o de Murdoch. Posteriormente, estabelecemos uma relação entre a crítica literária feminista e o pensamento beauvoiriano e murdochiano no que tange a questão do papel da mulher como leitora e escritora de textos literários. Dessa forma, examinamos o papel do leitor(a) como instância fundamental no processo de desconstrução do caráter discriminatório das ideologias de gênero e demonstramos que, assim como Virginia Woolf, Beauvoir e Murdoch defendem o conceito de androginia na literatura. Finalmente, analisamos os diferentes recursos estéticos que Beauvoir e Murdoch utilizam na caracterização de suas personagens femininas, uma vez que La Femme Rompue apresenta as características de um romance moderno, enquanto A Fairly Honourable Defeat possui traços de um romance realista / The aim of this research is to address some aspects of feminism from a feminist Anglo-American critical stance in two fictional works that have been published in the late sixties and early seventies: La Femme Rompue (1967) by Simone de Beauvoir (1908-1986) and A Fairly Honourable Defeat (1970) by the Irish writer Iris Murdoch (1919-1999). First, we establish a dialogue between the philosophical thought of Beauvoir and Murdoch. Then, we firm a relationship between feminist literary criticism and Beauvoir's and Murdoch's thoughts regarding the issue of women's role as a reader and as a writer of literary texts. Thus, we explore the role of the reader as a key instance in the process of deconstruction of the discriminatory nature of gender ideologies and we demonstrate that, just as Virginia Woolf, Beauvoir and Murdoch defended the concept of androgyny in literature. Finally, we analyze the different aesthetic features that Beauvoir and Murdoch use in the characterization of female characters, since La Femme Rompue presents the characteristics of a modern novel while A Fairly Honourable Defeat has some traces of a realist novel

Avec l’adoption le 4 octobre 2011 par l’Assemblée nationale du Québec du projet de loi 89 intitulé «Loi modifiant la Loi sur la qualité de l’environnement afin d’en renforcer le respect», le législateur est venu renforcer le régime de droit pénal en augmentant la sévérité des peines pour les infractions à Loi sur la qualité de l’environnement. Il a aussi élargi les pouvoirs d’intervention du ministre en lien avec les autorisations qu’il émet. Cependant, la principale réforme apportée par le projet de loi 89 qui touche aux mécanismes même de protection de l’environnement, est la création de toute pièce d’un régime de sanctions dites administratives pécuniaires, parallèlement au régime de sanctions déjà existantes. La première interrogation, soulevée à l’égard des sanctions administratives pécuniaires, et la plus fondamentale, était celle de savoir si le contrevenant devait bénéficier des protections constitutionnelles énoncées à l’article 11 de la Charte canadienne des droits et libertés, tel un inculpé face à une procédure pénale. Puisque nous concluons que ces sanctions relèvent uniquement du droit administratif, nous avons cherché à déterminer quel serait le contenu du devoir d’agir équitablement de l’Administration lors du processus d’émission et de contestation de la sanction administrative pécuniaire. / On October 4, 2011, the Quebec government passed a bill entitled: «An Act to amend the Environment Quality Act in order to reinforce compliance ». Among other amendments, said bill increased the severity of penal sanctions set forth in the Environment Quality Act and broadened the scope of the Government and the Minister’s powers regarding administrative authorizations. However, the major change introduced by the bill is the power for a designated person to impose monetary administrative penalties on persons and municipalities that fail to comply with the Act or the regulations, concurrently with the penal, administrative and civil remedies. The present work sets forth the issue of the legality of the new amendments with the following question: is the person facing a monetary administrative penalty charged with an offence and, therefore, could they raise the constitutional protection of section 11 of the Canadian Charter of Rights and Freedoms as a person facing criminal or penal proceedings? Secondly, since we concluded that the monetary administrative penalty is an administrative sanction, how does the duty to act fairly translate during the imposition, review process and contestation before the Administrative Tribunal of Québec of the penalty?

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會計準則是財務報導相關人員在形成、理解與運用會計資訊時必須遵循的特定標準，本研究乃由規範理論出發，以法實證主義的觀點來分析會計準則的制訂過程，並配合法學上對規則與原則的區別理論，對規則基礎與原則基礎之會計準則進行探討。以往會計學界研究準則制訂模式的議題，爭論規則基礎與原則基礎制度之優劣時，多以美國一般公認會計原則(US GAAP)與國際會計準則(IAS/IFRS)為規則式與原則式會計準則之代表，並集中心力探討不同制度下可能造成的影響、所具備的不同特徵與如何發展相對應的配套措施等議題，甚少針對不同規範模式的形成原因或理論基礎進行說明。本研究認為，準則制訂者對規範理念與精神在看法上的差異，是影響會計準則制訂模式偏向以規則或原則為基礎的主要原因，而無論採用何種規範模式，只要能對準則的內容建立起合乎規範理念的理解，進而發展適當的配套措施，則不同的制度都能夠達到會計理論所追求的理想目標。 本篇論文共分為六章，第一章為研究動機與目的，對規範理論運用於會計領域的想法做簡單陳述。第二章探討規範的概念，對規範的基本定義與分類做說明，同時採用德國學者Kelsen所提出的「規範之一般理論」來觀察會計準則的制訂過程，並基於會計學的定義，對該理論進行調整，以連結規範本體與其背後的精神與理念。第三章分析會計準則的理念，基於會計主導利益分配之功能，此處遂由公平理論出發，區分美國一般公認會計原則(US GAAP)與國際會計準則(IAS/IFRS)在理念上的差異，分別是「公平表達的概念」及「真實與公平觀點」，並指出規範理念的不同，是導致規範模式出現區別的最重要原因。第四章以美國的會計制度為代表，介紹規則基礎會計準則之特性與影響，並整理學術界支持延續此套制度的理由。第五章探討原則基礎會計準則，一方面以國際會計準則(IAS/IFRS)為代表，討論實務上的運作情形，一方面以美國針對此議題所發展之「目標導向會計準則」為主軸，探討此套準則制度未來的發展方向，及國際間會計準則調和之趨勢。第六章結論與建議，一方面提出本研究採用法實證主義觀點的理由，同時說明規則與原則在共識形成方面的相對性，另一方面則歸納規則與原則基礎制度的各項特徵與形成原因，並對財務報導在各階段的參與者與相關人士提出建議。 / Accounting standards are criteria for participants of financial reporting to provide, understand and apply the accounting information. They are a specific type of norms. This research takes the viewpoint from theory of norms with legal positivism to analyse the processes and modes of setting accounting standards. The general theory of norms is modified to link the ideal and content of norms as applying to the function and definition of accounting. Based on the perspective of norms and jurisprudence, the argument over rules-based and principles-based accounting standards should be connected with the dissimilarity of rules and principles in legal concept. The ideal of norms is the key factor of a standard system. Generally, the U.S. Accounting Standards are ascribed to be rules-based system and the International Accounting Standards are principles-based. This study reviews the ideals of these systems which are the notion of ‘present fairly’ and ‘true and fair view’ and concludes that the difference between rules-based and principles-based accounting standards derives from the divergence of ideals of accounting standard setters. In addition, this study generalises the origins, characteristics and effects of rules-based and principles-based accounting standards with the issue of international accounting convergence and the plan of long-term revolution in the U.S. system named objectives-oriented accounting standards and concludes that on the strength of modifying the explanation manner of accounting standards, people can grasp the spirit of norms and achieve the ideals of accounting theory whatever systems we introduce.

This thesis explores the impact of two behavioural finance concepts, social psychology and psychology, on household financial decisions. Under social psychology, I investigate whether the variety and intensity of social engagement enhances stock market participation. With regard to psychology, I examine two behavioural biases. First, I investigate whether mental accounting influences portfolio choice in three asset classes and whether financial advice and housing tenure increase (decrease) the effects of mental accounts on portfolio choice. Second, I examine whether households’ self-reported housing wealth are anchored on published house price indices and whether anchoring bias is mediated by market information, mortgage refinancing decisions and social factors. The main contributions and findings in the three studies are as follows. First, although there is an elaborate body of research concerning the relationship between social engagement mechanisms and portfolio choice, most studies investigate specific mechanisms in isolation. Using three waves in the British Household Panel Survey (BHPS), I bring together five social engagement measures in one model and show that socially engaged individuals are more likely to participate in the stock market. Consistent with Granovetter’s (1973) theory of social networks I find that a weak tie (measured by social group involvement) has a positive effect on stock market participation whereas a strong tie (measured by talking to neighbours) has no effect. More trusting individuals are more likely to participate in the stock market, as are those who identify with a political party. In contrast, the degree to which religion is important appears to have little impact. These results are robust using different specifications. Overall, the results of this study demonstrate that the likelihood of stock market participation increases with the variety and intensity of social engagement. Second, despite the established theoretical underpinnings of mental accounting in behavioural portfolio theory (BPT) and recent extensions, not much is known about their implications in real life situations. I use a recent UK household survey, the Wealth and Assets Survey (WAS), which has comprehensive information about financial assets to investigate whether there are differences in the ownership and portfolio share of three asset classes among individuals who exhibit no mental account, a single mental account and multiple mental accounts, and the conditional influences of financial advice, housing, cognitive ability, time preference and risk tolerance. Overall I find that mental accounting together with financial advice and housing tenure explain variations in both the probability of ownership and portfolio share in the three asset classes. Households that exhibit a single mental account have low share of investments in, and are less likely to own, a risky asset when compared to those that exhibit no mental account or exhibit multiple mental accounts. I also find that, when compared to having no mental account, exhibiting a single mental account or multiple mental accounts increases both the probability and investment share in a fairly safe asset but decreases portfolio share in safe assets. In addition, among those that exhibit a single mental or multiple mental accounts, financial advice decreases portfolio share in risky assets and fairly safe assets and increases portfolio share in safe assets. Housing tenure increases both the probability and portfolio share in risky assets, decreases portfolio share in fairly safe assets and increases portfolio share in safe assets. These results are consistent using multi-equation regressions, sub-samples, reparametrised variables and poisson regressions. Finally, as little is known about how households derive the self-reported house prices estimates that are commonly used to determine housing wealth, the third study examines whether households are anchored on published house price indices. The key conjecture is that, while assessing the values of their homes, homeowners place more weight on house price news at the expense of property characteristics and other market information. I find support for this hypothesis using sixteen waves of the BHPS, multiple methods, and both regional and national house price indices. I conclude that changes in self-reported housing wealth are anchored on changes in published house price indices. Specifically, ownership through a mortgage and greater financial expectations increase anchoring effects while mortgage refinancing decreases the effects. Moreover, use of money raised from refinancing for home investment, as opposed to other consumption purposes, has a positive association with change in self-reported house value and both uses reduce anchoring bias. In addition, I find that computer use increases anchoring bias and, among social engagement mechanisms, religiosity reduces anchoring while other measures have no effect. These results are robust to internal instrumental variables, national aggregate house prices, alternative indices and sub-samples.

Ce mémoire est une analyse socio-juridique de la discrimination en milieu de travail et de son impact sur le devoir juridique de représentation syndicale, ou plus précisément, sur la responsabilité syndicale en contexte de diversité. Partant d’une première approche sociométrique du phénomène, suivie d’une deuxième davantage socio-juridique, le constat est à l’effet que la discrimination en milieu de travail a des répercussions jusque dans les milieux syndiqués,où les flux d’immigration semblent, à plusieurs égards, bousculer l’ordre établi. La revue de littérature permet de dégager deux grands axes de recherche : un premier concernant les forums : dans l’état actuel du droit, ce sont les Tribunaux des droits de la personne qui élaborent les normes applicables au devoir juridique de représentation syndicale dans les cas allégués de discrimination au travail, les Commissions des relations de travail s’adaptant mais lentement, sinon avec réticence, à la nouvelle donne ; le deuxième concernant spécifiquement la partie syndicale : cette dernière pondère l’effet des normes applicables en matière de discrimination au travail tant en fonction de ses propres intérêts stratégiques, que de l’attente des membres, que des préjugés et stéréotypes présents dans le milieu de travail. L’analyse globale porte sur 689 décisions en provenance de quatre Commissions des relations de travail — Québec, Fédéral, Ontario et Colombie-Britannique — et ainsi que des quatre Tribunaux des droits de la personne correspondants, sur une période de dix ans, allant du 1er janvier 2000 au 31 décembre 2009. Quant aux forums, la conclusion est à l’effet qu’au cours de la période étudiée, aucune institution n’a de préséance sur l’autre en ce qui a trait aux motifs illicites de discrimination. Les deux se complétent sans presque se chevaucher, et chacune à leur manière, contribuent fortement à faire progresser les droits de la personne. Par contre, les Commissions des relations de travail ont préséance quant au harcèlement, tandis que les Tribunaux des droits de la personne sont prépondérants face aux mesures d’accommodement. Quant à la partie syndicale, si elle a toujours agi, pour des raisons historiques, en fonction de ses intérêts stratégiques, de l’attente des membres, et des préjugés et stéréotypes présents sur les lieux de travail. Mais, ce qui change au fil du temps, c’est tout ce qui entoure le devoir juridique de représentation syndicale, c’est-à-dire tout le climat général d’application, ainsi que tout le contexte d’analyse et d’évaluation des situations. Quel est donc l’impact de la discrimination en milieu de travail sur le devoir juridique de représentation syndicale ? Dans la mesure où le contexte d’analyse et d’évaluation des situations est la lecture que font les agents, du climat général d’application, et des changements qu’ils y apportent en fonction de leurs propres intérêts stratégiques, du point de vue syndical, cet impact est triple : d’abord, devant chaque cas d’espèce, (1) l’acteur syndical doit désormais jongler avec beaucoup plus de facteurs qu’auparavant ; deuxièmement, (2) envers les salariés de l’unité de négociation, la marge de manoeuvre est beaucoup plus restreinte en contexte de lutte contre la discrimination ; enfin, et c’est le point le plus important, (3) l’économie générale des droits de la personne a pour effet d’introduire une hiérarchie dans les normes applicables, ce qui oblige l’acteur syndical à s’adapter, de façon constante, à un climat général d’application sans cesse changeant, auquel tous les agents contribuent, y compris lui-même. / This project is a socio-juridical study of the discrimination in the workplace, and its impact on the juridical duty of fair union representation, or more precisely, about the union responsability in a context of diversity. Beginning with a sociometric approach, completed with another one more socio-juridical, discrimination in the workplace is deemed to have a lot of repercussions even in unionized environments where immigration seems to shake up the established order. The literature survey exposes two main axis of interrogations : the first is related to the forums : in the actual state of the law, it is the Human Rights Tribunals that show the way in terms of the standards applicable to the juridical duty of fair union representation in alleged cases of discrimination, the Labour Relations Commissions abiding, but slowly, or else with reluctance, to the new deal ; the second is related specifically to the Union : it balances out the effect of the new standards in accordance with their own strategical interests, as well as to the member expectations, and in view of the prejudices and stereotypes presents in the workplace. The global analysis is based on 689 decisions from four Labour Relations Commissions — Quebec, Federal, Ontario and British-Columbia — along with their corresponding Human Rights Tribunals, within a period of ten years, extending from January 1st, 2000 to December 31st, 2009. With respect to the forums, the findings are that, for the above-mentionned period, none of the institution prevails over the other, in connection with the prohibited grounds of discrimination, the two contributing, as they see fit, to the extensive developpement of the human rights in the workplace, without clashes, nor overlaping. With respect to harassment, the Commissions prevail, and on the accommodation side, the Tribunals do. As to the union party specifically, the findings are that it has always acted, for historical reasons, in accordance with their own strategical interests, the member expectations, and the prejudices and stereotypes present in the workplace, but what has changed — from yesterday to this day — is the general application climate surrounding the juridical duty of fair union representation, as well as the analytical context in the evaluation of situations. Therefore, what is the impact of the discrimination in the workplace on the juridical duty of fair union representation ? Taking into account that the analytical context in the evaluation of situations is how the different agents construe the general application climate, along with all the changes they contribute therein in conjonction with their own strategical interests, then, at the union party level, there is three major impacts : first, (1) the union party has to fiddle around with more factors than ever before ; second, (2) with respect to the employees of a barginning unit, the room for manoeuver is much more restricted in all cases involving discrimination; and finally, this is the mere point, (3) the general economy of the human rights legislations has the effect of introducing a hierarchy to the applicable standards, hence forcing the union party, on a continuous basis, to adapt itself accordingly to the ever changing general application climate to which every agent contributes, including itself.

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