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Le présent mémoire a pour but de présenter une analyse des règles de droit s'appliquant aux sûretés grevant des valeurs mobilières indirectement détenues, ou détenues auprès d'un intermédiaire, en Amérique du Nord. Afin de procéder à cette étude, il sera nécessaire d'expliquer brièvement le fonctionnement du système de détention indirecte des valeurs mobilières et de déterminer la nature juridique de la valeur mobilière indirectement détenue et des droits de l'investisseur à son égard. Une analyse critique sera faite des différents cadres juridiques nord-américains applicables aux sûretés grevant ce type de valeurs mobilières en examinant, d'abord, les règles du droit civil québécois. Seront ensuite étudiées les règles du droit des sûretés des provinces canadiennes de common law de même que les règles du droit américain. Un tel examen nous permettra d'identifier les lacunes de chacun de ces cadres juridiques et de constater le manque d'uniformité entre eux. Afin d'apporter des solutions juridique à ce manque d'uniformisation, le présent mémoire analysera finalement les objectifs recherchés et les règles proposées par la Conférence pour l'harmonisation des lois au Canada, UNIDROIT et la Communauté européenne en matière d'harmonisation des règles du droit des sûretés grevant des valeurs mobilières indirectement détenues. / The objective of this master thesis is to present an analysis of the laws applicable to security interests in indirectly held securities, or securities held with an intermediary, in North America. In order to do so, it will be useful to brief1y explain the mechanism of the indirect holding system and to determine the legal nature of both the indirectly held security and the investors' rights in such securities. A critical analysis will be made of different national legal frameworks applicable to securities interests in indirectly held securities, beginning by the rules of Quebec civil law. The legal framework applicable in the other Canadian provinces and in the United-States will then be analyzed. Such analysis will allow us to identify the deficiencies ofthese legal frameworks and to identify a need for uniformity among them. In order to identify legal solutions for the harmonization of North American laws pertaining to security interests in indirectly held securities, this master thesis will analyzed the objectives and the rules proposed by the Uniform Law Conference of Canada, UNIDROIT and the European community. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit option recherche et droit des affaires". Ce mémoire a été accepté à l'unanimité et classé parmi les 15% des mémoires de la discipline. Commentaires du jury : "Il s'agit d'un mémoire de grande qualité. Le jury tient à souligner l'excellente étude de droit comparé qu'il présente ainsi que l'exposé clair et réfléchi du nouveau régime proposé par la législation".

Particulate matter is increasingly linked to health effects not only for what was previously thought to be just a respiratory problem, but also for the cardiovascular system. Literature not only supports that high particulate matter over long periods of time is correlated to morbidity and mortality due to both cardiovascular and respiratory means, but that high levels of particulate matter, even in short bursts of high concentrations, may be the triggering mechanism for the onset of such problems. Due to automobiles being a prime source of particulate matter, roadway concentrations are often higher than those measured at off-road measurement sites run by various parts of the United States Government. Furthermore, the government run sites are averaged over timescales at a minimum of an hour and at a maximum of a running three-day twenty-four hour length. These are both so long that mesoscale information about the particulate matter, such as short duration high intensity bursts, would be completely removed from the dataset. This study utilizes a real-time portable instrumentation package, which can effectively measure particulate matter concentrations on the roadways of metro Atlanta. Measurements are taken both inside the cabin of a vehicle, which does have an in-cabin filtration system, and on a bicycle ridden along the streets without any form of filtration. These instruments, specifically calibrated handheld particle counters, did indeed find some spikes of particulates above the government s one-hour averages inside the cabin of a vehicle. Arguably more importantly, while riding a bicycle these handheld particle counters also found spikes of particulates approaching six times the amount monitored by the government sites, and several roadway averages that were higher than the off-road averages for the same time.

When I write I, I also write we (say we also write that we’re momentarily in possession of the possibilities, and as for the possibilities: they have us), as in my hyperbolic twin brother and I, and from that point on (as well as before) in company with the gaps between us. The auto-corrections, the imposed circumstances, the complicities, and some conspirationalist copings within a system with no clearly identifiable nemesis. Here, the act of resistance to whatever is playing us, also enacts the playing of that which plays us. The heinous power of family and narrative insists. Two lead narratives are interwoven during the course of time it took for a pizza to be delivered (from pizzeria Marco Polo): Looping on a Panasonic Viera TX-55AX630E, the  search for a/my lost and/or hidden dad arrives through the mispronunciation of the word “that” during a negotiation in a park. Where a tangled hypothesis, along the lines of “what if the plot device of a shot of a moon in a video used to forward time (as in an alternative to ‘later that night’) was a graphic representation of an analog clock recognized in a to-be sliced pizza that is eventually consumed as a means to induce a food coma?” takes place (and time, as saved time is always already lost). It’s almost dark already. Also it's not, and the future held hostage by the river of the forest of the woods is followed by the sense of not being able to tell if there’s an emotion or a feeling present. Visits from passed pasts. It all starts to feel originatory. Thanks to X, this keeps on happening, thoughts and behaviours about suspicious timing and holistic systems keep on happening. This keeps on happening, and it works its way into physical works in an exhibition space with no reference to an infirmary, where parrot tulips are emotional flowers, a print is printed using a temperamental printer, sawdust creates glossy eyes, and all locked doors are eventually keyed out. An investigation into conditions of influence, co-authorship, connectivity, all within a space cohabited by comedy, sentimentality, and other states subject to flatness.

A proposta desta tese é estudar o trabalho doméstico remunerado e/ou realizado na casa de terceiros como um objeto temporal. Por meio de uma etnografia da duração (Eckert e Rocha, 2013), pautada no tempo plural e lacunar, junto à imaginação criativa, priorizamos as narrativas biográficas e trajetórias sociais de trabalhadoras domésticas, mas também imagens relativas ao trabalho advindas de outros suportes como fotografias, vídeos, reportagens e relatos de empregadores que constituem o jogo de memórias das entrevistadas e da própria pesquisadora. Durante o processo de proposição e efetivação da pesquisa (2012 a 2016), ocorreram mudanças impactantes no que diz respeito a regulamentação do trabalho doméstico no Brasil, mas também no quadro mais global a partir da Convenção 189 e da Recomendação 201 da Organização Internacional do Trabalho – OIT (2011). Em 2012 foi aprovada a Proposta de Emenda Constitucional 66, mas conhecida como a “PEC das Domésticas”, seguida da Emenda Constitucional 72/2013, até a Lei Complementar 150/2015 e a ratificação da convenção pela presidenta Dilma Rousseff em abril de 2016. Estes dispositivos visam equiparar os direitos das domésticas com os demais trabalhadores urbanos, além de garantir um trabalho decente para a categoria, incluindo estabilidade, segurança e organização sindical Contudo, além de transformações nos empregos, as novas regulamentações têm causado conflitos e estranhamentos nas relações que envolvem este trabalho bastante frequente e observado no Brasil, pelo menos, desde o regime escravocrata. Dentre os argumentos mais alardeados na mídia e contrário aos novos direitos está a ameaça de que devido ao maior custo: As domésticas vão acabar! Posto que os patrões não teriam condições de pagar os serviços e as trabalhadoras não encontrariam outro emprego causando um grande problema social. Discutindo as configurações do emprego doméstico em três cidades brasileiras: Belém/PA, Porto Alegre/RS e Salvador/BA, a partir de diferentes ângulos e dimensões através de uma etnografia multi-situada, em tempos e espaços distintos, salientamos os argumentos contrários e favoráveis a tal assertiva, levando em consideração a interseccionalidade de raça, gênero e classe que engendram este trabalho, ancoradas no racismo estrutural que sustenta e dá sentido a presença do trabalho doméstico remunerado e/ou realizado na casa de terceiros na contemporaneidade brasileira. / The proposal of this thesis is to study the paid domestic work and/or held at a third house as a temporality object. By means of an ethnography of duration (Eckert and Rocha, 2013), marked in the plural and lacunar time, next to creative imagination, we prioritize the biographical narratives and social trajectories of domestic workers, but also work-related images coming from other medias such as photographs, videos, reports and narratives of employers that make the game of memories of the interviewed and even the researcher. During the proposal process and completion of research (2012 to 2016), impactful changes occurred as regards the regulation of domestic work in Brazil but also, more in the global framework from the Convention 189 and Recommendation 201 of the International Labor Organization-ILO (2011). In 2012 was approved the Proposed Constitutional Amendment 66, but known as the "PEC of domestic", followed by the Constitutional Amendment 72/2013, until the Complementary Law 150/2015 and ratification of the convention by the President Dilma Rousseff in April, 2016. These devices are intended to equate the rights of domestic with the other urban workers, in addition to ensuring decent work for the category, including stability, security and trade union organization However, in addition to changes in jobs, the new regulations have caused conflicts and unfamiliarity in relations of this work quite often observed in Brazil, at least, since the slave regime. Therefore, among the arguments most publicized in the media and against the new rights, is the threat that due to higher cost: the maids will end! Since the bosses would not afford the services and the workers would not find other employment, causing a major social problem. Discussing domestic job settings in three Brazilian cities: Belém (Pará), Porto Alegre (Rio Grande do Sul) and Salvador (Bahia), from different angles and dimensions through Ethnography multi-situated, in different spaces and times. We emphasize the pros and cons arguments of such assertive, taking into consideration the intersectionality of race, gender, and class that engenders this work, anchored in the structural racism that underpins and gives meaning to the presence of paid domestic work and/or held at third house on Brazilian contemporaneity.

A proposta desta tese é estudar o trabalho doméstico remunerado e/ou realizado na casa de terceiros como um objeto temporal. Por meio de uma etnografia da duração (Eckert e Rocha, 2013), pautada no tempo plural e lacunar, junto à imaginação criativa, priorizamos as narrativas biográficas e trajetórias sociais de trabalhadoras domésticas, mas também imagens relativas ao trabalho advindas de outros suportes como fotografias, vídeos, reportagens e relatos de empregadores que constituem o jogo de memórias das entrevistadas e da própria pesquisadora. Durante o processo de proposição e efetivação da pesquisa (2012 a 2016), ocorreram mudanças impactantes no que diz respeito a regulamentação do trabalho doméstico no Brasil, mas também no quadro mais global a partir da Convenção 189 e da Recomendação 201 da Organização Internacional do Trabalho – OIT (2011). Em 2012 foi aprovada a Proposta de Emenda Constitucional 66, mas conhecida como a “PEC das Domésticas”, seguida da Emenda Constitucional 72/2013, até a Lei Complementar 150/2015 e a ratificação da convenção pela presidenta Dilma Rousseff em abril de 2016. Estes dispositivos visam equiparar os direitos das domésticas com os demais trabalhadores urbanos, além de garantir um trabalho decente para a categoria, incluindo estabilidade, segurança e organização sindical Contudo, além de transformações nos empregos, as novas regulamentações têm causado conflitos e estranhamentos nas relações que envolvem este trabalho bastante frequente e observado no Brasil, pelo menos, desde o regime escravocrata. Dentre os argumentos mais alardeados na mídia e contrário aos novos direitos está a ameaça de que devido ao maior custo: As domésticas vão acabar! Posto que os patrões não teriam condições de pagar os serviços e as trabalhadoras não encontrariam outro emprego causando um grande problema social. Discutindo as configurações do emprego doméstico em três cidades brasileiras: Belém/PA, Porto Alegre/RS e Salvador/BA, a partir de diferentes ângulos e dimensões através de uma etnografia multi-situada, em tempos e espaços distintos, salientamos os argumentos contrários e favoráveis a tal assertiva, levando em consideração a interseccionalidade de raça, gênero e classe que engendram este trabalho, ancoradas no racismo estrutural que sustenta e dá sentido a presença do trabalho doméstico remunerado e/ou realizado na casa de terceiros na contemporaneidade brasileira. / The proposal of this thesis is to study the paid domestic work and/or held at a third house as a temporality object. By means of an ethnography of duration (Eckert and Rocha, 2013), marked in the plural and lacunar time, next to creative imagination, we prioritize the biographical narratives and social trajectories of domestic workers, but also work-related images coming from other medias such as photographs, videos, reports and narratives of employers that make the game of memories of the interviewed and even the researcher. During the proposal process and completion of research (2012 to 2016), impactful changes occurred as regards the regulation of domestic work in Brazil but also, more in the global framework from the Convention 189 and Recommendation 201 of the International Labor Organization-ILO (2011). In 2012 was approved the Proposed Constitutional Amendment 66, but known as the "PEC of domestic", followed by the Constitutional Amendment 72/2013, until the Complementary Law 150/2015 and ratification of the convention by the President Dilma Rousseff in April, 2016. These devices are intended to equate the rights of domestic with the other urban workers, in addition to ensuring decent work for the category, including stability, security and trade union organization However, in addition to changes in jobs, the new regulations have caused conflicts and unfamiliarity in relations of this work quite often observed in Brazil, at least, since the slave regime. Therefore, among the arguments most publicized in the media and against the new rights, is the threat that due to higher cost: the maids will end! Since the bosses would not afford the services and the workers would not find other employment, causing a major social problem. Discussing domestic job settings in three Brazilian cities: Belém (Pará), Porto Alegre (Rio Grande do Sul) and Salvador (Bahia), from different angles and dimensions through Ethnography multi-situated, in different spaces and times. We emphasize the pros and cons arguments of such assertive, taking into consideration the intersectionality of race, gender, and class that engenders this work, anchored in the structural racism that underpins and gives meaning to the presence of paid domestic work and/or held at third house on Brazilian contemporaneity.

Hand-held optical imagers are developed towards clinical breast cancer imaging. Herein, a Gen-2 hand-held optical imager has been developed with unique features: (i) image curved breast tissues with ~86% surface contact, and (ii) perform reflectance and transillumination imaging using the novel forked probe heads. Extensive phantom studies were performed using 1% Liposyn solution (background, ~ 300 ml and 1000 ml volumes) and 0.45 cc India Ink (absorption) targets, under different target:background contrast ratios and target depths. Two-dimensional surface images detected target(s) up to 2.5 cm deep via reflectance imaging, and up to 5 cm deep via transillumination imaging. Preliminary studies on gel-based breast phantoms (~700 ml) detected targets via reflectance and transillumination imaging. Preliminary in-vivo reflectance studies on normal and cancerous breast tissues also detected targets, although with artifacts. In future, the portable Gen-2 imager has potential for clinical breast imaging via reflectance and transillumination approach after extensive in-vivo studies.

This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.

This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.

Der Beitrag beschäftigt sich mit dem Handscanner ZEB-REVO der Firma GeoSLAM. Es werden die Handhabung der Hardware im untertägigen Einsatz und die Weiterverarbeitung der Punktwolken für Anwendungen im Bergbau näher betrachtet. Die Notwendigkeit der Referenzierung der Punktwolken und eine Möglichkeit diese umzusetzen, werden dargelegt. Über den Vergleich der Daten mit Punktwolken von terrestrischen Laserscannern der Firma Riegl in der Software RiScanPro werden Genauigkeitsuntersuchungen angestellt, die dem Anwender die Grenzen des Systems aufzeigen. Schließlich führen die angestellten Untersuchungen zu einer kritischen Bewertung des Systems. / This contribution addresses practical aspects, abilities and limitations in using the ZEBREVO hand-held scanner from GeoSLAM for underground mine mapping. Besides mapping activities, also post-processing of generated point clouds and requirements for georeferencing are discussed. An accuracy assessment is presented by the means of a point cloud comparison, generated by a terrestrial laser scanner from Riegl. Results demonstrate the technical ability and also the limitations of the system ZEB-REVO. Concluding, a critical evaluation of the system is presented.