Agency theory proposes that the role of the board of directors is to control management (Fama & Jensen 1983). A structurally independent board, one with a high percentage of non-executive directors and a chairperson who is not the CEO, has been used as a proxy for the control role. Therefore, agency theory predicts a positive relationship between independent board structure and firm performance. These predictions have not been confirmed by meta-analytic reviews (Dalton, Daily, Ellstrand, & Johnson 1998; Rhoades, Rechner, & Sundaramurthy 2000). This thesis applies structural contingency theory to provide an alternative explanation for the relationship between board structure and firm performance. Structural contingency theory (Donaldson 2001) proposes that the relationship between an organization???s structure and its performance is moderated by contingencies. In this study the contingency is the salience of the board???s control role. I argue that structural independence of the board has a beneficial effect on performance only if it is in fit with control salience. For example, a firm with an independently structured board that gives high prominence to the control role will perform well. On the other hand, another firm with a less independently structured board that does not see its main role as controlling management will also prosper. Survey data were analyzed to measure the control salience for 98 Australian listed companies. Archival data provided measures of board structure and firm performance. Consistent with the meta-analytic reviews, there was no association between independent board structure and firm performance. There was some evidence that high control salience resulted in high performance, but this effect was evident chiefly when performance was measured by total shareholder returns. This may indicate that the share market was responding to the symbolism of high control salience. In contrast to the symbolic main effect of control salience, the fit between the control salience and the independent structure of the board caused increased return on equity. This reflects the board???s objective effect on profit when its structure is in fit with control salience.

Cognitive ability has been identified as a factor which is associated with accounting expertise, yet little is known about its effects on accounting task performance. The widely-accepted model of accounting performance proposed by Libby and Luft (1993) predicts that cognitive ability influences accounting performance directly and indirectly by affecting task-specific knowledge. Empirical inconsistencies found in these relationships are largely unexplored in the accounting literature, and so a complete understanding of the ability~performance relation remains elusive. The psychology literature suggests that cognitive style, as well as cognitive ability, contributes to the cognitive processes that underlie accounting performance. Research has shown that cognitive style can affect accounting performance, particularly under conditions of cognitive misfit (Chan 1996). Cognitive misfit occurs when an accountant's cognitive style interacts with incongruent demands of the accounting task. Theory suggests the condition of cognitive misfit may explain empirical inconsistencies found in prior ability~performance research. The existing accounting literature has not investigated how cognitive misfit impacts the ability~performance relationship in accounting tasks. The current study explores how the condition of cognitive misfit affects direct and indirect relationships between cognitive ability and accounting performance proposed in the Libby and Luft (1993) performance model. The new knowledge generated in this research will benefit the accounting profession in its quest to identify the determinants of expert performance.

A ausência do perfeito ajuste e o assentamento passivo dos pilares sobre implantes podem provocar tensões inadequadas na interface de osseointegração, possibilitando problemas mecânicos e biológicos. A fotoelasticidade é uma técnica experimental para análise de tensões capaz de produzir resultados confiáveis e fiéis aos parâmetros clínicos. Assim, este estudo teve como objetivos avaliar por meio de microscopia ótica a adaptação marginal entre pilares intermediários tipo mini pilar cônico e a estrutura metálica com desenho geométrico em viga I fundida com liga de cobalto-cromo (CoCr). Analisaram-se, também, por meio de fotoelasticidade, as tensões geradas ao redor dos implantes por essa mesma estrutura metálica quando submetida a cargas estáticas em função da variação do número de pilares (4 ou 5) e da inclinação dos implantes distais (para o modelo de 5 implantes). As análises foram feitas antes e após o seccionamento das barras e soldagem a laser. Foram obtidas dez infraestruturas em viga I, fundidas em monobloco, utilizando-se liga de cobalto cromo. A análise da adaptação marginal foi realizada em estereomicroscópio sob aumento de 20X. Modelos fotoelásticos para 4 ou 5 implantes foram confeccionados e realizada a mensuração da tensão ao redor dos implantes. As barras foram seccionadas e soldadas por laser e novas medidas de adaptação marginal foram realizadas, bem como foram confeccionados novos modelos fotoelásticos para as estruturas soldadas. A análise da passividade das vigas I em monobloco não se mostrou estatisticamente significante (p≤0,05), a passividade no pilar oposto foi sempre menor que a do pilar parafusado antes e após a soldagem a laser, não houve diferença estatística no desajuste vertical entre as vigas I para quatro e cinco implantes, antes e após a soldagem a laser. A soldagem a laser gerou maior passividade e menor desajuste vertical nas vigas I. A análise fotoelástica mostrou que a soldagem a laser ocasionou menor tensão nos implantes quando não há aplicação de carga na viga I para quatro implantes, mas aumentou a tensão em viga I para cinco implantes. Assim, pode-se concluir que a soldagem a laser gerou maior passividade e menor desajuste vertical entre os pilares e o implante, e menor tensão ao redor dos implantes em vigas I de quatro implantes, e maior tensão em viga I para cinco implantes. / The absence of perfect fit and passivity on implants can cause stress on the osseointegration interface, enabling biomechanical problems. Photoelasticity is an experimental technique for stress analysis can produce reliable results and faithful to clinical parameters. Thus, the aim of this study was to assess by light microscopy the marginal adaptation of mini pillar intermediate and superstructure with geometric design I beam with cast cobalt-chromium (CoCr). It was analyzed also by means of photoelasticity, the tensions generated around the implants by the same metal superstructure when subjected to static loads due to the variation in the number of implants (4 or 5) and tilting the distal (for model 5 implants). Analyses were made before and after sectioning of the bars and laser welding. It was obtained ten I-beam superstructure I, cast in cobalt chromium alloy. The analysis of marginal adaptation was performed in a stereomicroscope under magnification 20X. Photoelastic models for 4 or 5 implants were made and carried out the measurement of the tension surrounding the implants. The bars were cut and welded by laser and marginal adaptation of new measures were taken and new photoelastic models were made for welded structures. The analysis of the passivity of the I-beams in a single block was not statistically significant (p≤0.05), passivity on the pillar opposite was always less than the abutment screws before and after laser welding, there was no statistical difference in the vertical misfit between I-beams for four and five implants before and after laser welding. The laser welding has generated greater passivity and lower beams in vertical misfit I. The photoelastic analysis showed that laser welding caused less stress on the implants when there is no application of load over four implants, but increased the tension for five implants. Thus, it can be concluded that laser welding generated more passivity and less vertical fit between the pillars and the implant, and less tension around the implants in four implants, and higher stress for five implants.

O desenvolvimento de novos sistemas cerâmicos propicia a possibilidade de escolha do tipo de restauração que se deseje utilizar. Entretanto, os benefícios advindos deste progresso devem ser avaliados frente à possibilidade de comportamento clínico insatisfatório. Este trabalho se propõe a avaliar infra-estruturas cerâmicas quanto à influência do ajuste interno na adaptação, o desajuste vertical após a simulação da cimentação, a espessura de película nas superfícies axiais e oclusal e a ocorrência de assentamento oblíquo. Um troquel-padrão metálico com preparo para coroa total em pré-molar superior foi confeccionado e trinta troquéis de gesso foram obtidos e dividos em três grupos de dez espécimes cada. Sobre os troquéis de gesso foram confeccionadas infra-estruturas metálicas para o grupo MC, infra-estruturas cerâmicas In-Ceram Zirconia, para o grupo IZ, e Procera AllZircon, para o grupo PZ. As infra-estruturas tiveram sua posição, em relação ao troquel-padrão, mensurada durante ajuste interno e simulação da cimentação com silicone de consistência fluida (cimento-análogo). A película de cimento-análogo abaixo das infra-estruturas foi seccionada no sentido vestíbulo-lingual e mensurada nas paredes axiais e oclusal. A análise dos resultados demonstrou que: 1) o ajuste interno das infra-estruturas metalo-cerâmicas e In-Ceram Zirconia resultou em redução do desajuste vertical; 2) o desajuste vertical das infra-estruturas Procera AllZircon foi estatisticamente diferente das infra-estruturas metalo-cerâmicas e In-Ceram Zirconia; 3) a espessura de película das infra-estruturas Procera AllZircon foi significantemente maior que das infra-estruturas metalo-cerâmicas e In-Ceram Zirconia; 4) todas as infra-estruturas apresentaram assentamento oblíquo. / The development of new ceramic systems creates the possibility of choice above the type of restoration one could mean to choose. Thus, benefits from this progress must be appraised on the possibility of unsatisfactory clinical behavior. This work intends to evaluate ceramic copings to the influence of internal adjustment on adaptation, vertical misfit after cementation, film thickness of axial and occlusal surfaces and occurrence of oblique seating. A metallic superior premolar analogue with full crown preparation was yield and thirty casts were obtained and divided into three groups of ten specimens each. Metal copings were yield for group MC and ceramics copings of In-Ceram Zirconia and Procera AllZircon were yield for group IZ and group PZ, respectively. The copings had their position, in relation to the metallic analogue, measured during adjustment and cementation with light body silicon. Cement film, below the copings, was sectioned and measured at the axial and occlusal surfaces. The analysis of the results demonstrated that: 1) internal adjustment of metal and In-Ceram Zirconia copings reduced the vertical misfit; 2) vertical misfit after cementation of Procera AllZircon copings was statistically different from metal and In-Ceram Zirconia copings; 3) film thickness of Procera AllZircon copings was significantly greater than metal and In-Ceram Zirconia copings; 4) all copings presented oblique seating.

Atualmente, os implantes são utilizados em diversos tipos de tratamento na reabilitação oral. Para manutenção da osseointegração, é essencial que o conjunto prótese/implante/osso seja submetido a forças às quais estejam aptos a suportar. Os diferentes tipos de desadaptações das infraestruturas das próteses sobre implantes são fatores que podem contribuir para o aumento das tensões na região peri-implantar. Este estudo teve como objetivo avaliar a influência das desadaptações angulares unilaterais na distribuição de tensões na região periimplantar de pilares tipo UCLA, no momento da pré-carga e carga axial. Infraestruturas de CoCr, confeccionadas utilizando-se pilares tipo UCLA, foram divididas em quatro grupos: Grupo A (adaptado), Grupo B, Grupo C e Grupo D (50, 100 e 200 &#x3BC;m de desadaptação unilateral angular por vestibular, respectivamente). Cada grupo foi representado por quatro infraestruturas (n=4). Quatro implantes (4.1mm/15mm) foram posicionados em uma matriz metálica, onde posteriormente foi vazado o poliuretano (PU), com função de simular o tecido ósseo. Quatro extensômetros (strain gauges) foram posicionados na região vestibular, distal, lingual e mesial de cada implante, para aferir a quantidade de deformação; cada grupo foi posicionado em seu respectivo implante. Foram realizados dois testes: o teste de pré-carga com um torque de 32Ncm e o teste de carga com uma força axial estática de 300N. Cada infraestrutura foi sujeita aos dois testes, por cinco vezes. Para análise estatística dos dados, foram utilizados ANOVA (dois critérios) e o teste de Tukey (p<0,05). Os resultados mostraram que os grupos A e B tiveram menos deformação da região peri-implantar em ambos os testes, quando comparados aos grupos C e D. A estatística também mostrou que o Grupo A apresentou melhor distribuição de tensões em sua região, peri-implantar quando comparado aos outros três grupos (p<0,05). Como conclusões, este estudo mostrou que as desadaptações influem na distribuição das tensões da região peri-implantar e que quanto maior o nível de desadaptação, mais altas são as tensões geradas. / Nowadays implants are used in several kinds of oral rehabilitation treatments. For the osseointegration maintenance it is important that crow/implant/bone are subjected to forces which are able to withstand. Different kinds of misfit on the crown frameworks are factors that could lead to an increase of strain around the implanted bone. This study aimed to evaluate the influence of the unilateral angular misfit in frameworks made of UCLA on the peri-implant strain distribution, subjected to preload and axial load. Frameworks made of chrome-cobalt were fabricated on UCLA abutments and divided in 4 groups: Group A (no misfit), Group B, Group C, Group D (50, 100, and 200 of unilateral angular misfit by buccal side, respectively). Each group was represented for 4 frameworks (n=4). Four implants (4.1mm/15mm) were positioned in a metallic matrix which was subsequently poured the polyurethane (PU) to simulate the bone. Four strain gauges were positioned on the buccal, distal, lingual and mesial sides of each implant to assess the amount of strain, each group was connected on its respectively implant. It was performed 2 tests: the preload test with a 32Ncm torque and the load test by applying an axial force of 300N. Each framework was subjected to the both test five times. To the statistics analysis ANOVA (2 ways) and Turkeys test were performed. The results showed that the Groups A and B presented less deformation when compared to Groups C and D. The statistics also showed that the Group A presented better distribution of strain on its peri-implant bone when compared to the other three groups (p<0,05). In conclusion this study showed that misfit had influence on the strain distribution on the peri-implant bone and that strain increased on the Groups C and D which presented higher levels of misfit.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2015-12-08T11:13:05Z No. of bitstreams: 1 caiomarceluspaislevasseur.pdf: 4546598 bytes, checksum: be57e1ab62ac45ae2f9ffe3e165c9e75 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2015-12-09T13:38:24Z (GMT) No. of bitstreams: 1 caiomarceluspaislevasseur.pdf: 4546598 bytes, checksum: be57e1ab62ac45ae2f9ffe3e165c9e75 (MD5) / Made available in DSpace on 2015-12-09T13:38:24Z (GMT). No. of bitstreams: 1 caiomarceluspaislevasseur.pdf: 4546598 bytes, checksum: be57e1ab62ac45ae2f9ffe3e165c9e75 (MD5) Previous issue date: 2015-04-30 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Os sistemas de implantes osseointegráveis se apresentam em um ou mais componentes, e a correta inter-relação, passividade de assentamento e resistência biomecânica, definem a resistência / vulnerabilidade do mesmo frente aos fatores bacterianos e oclusais. Objetivo: Avaliar as deformações inerentes ao processamento laboratorial dos pilares calcináveis de corpo único para o sistema de implantes Cone Morse. Materiais e métodos: Utilizou-se 20 implantes Cone Morse da marca SIN, 10 componentes protéticos calcináveis e 10 não calcináveis. Após os processos laboratoriais, os conjuntos foram submetidos à Microscopia eletrônica de varredura (MEV) da interface pilar/implante, para análise qualitativa e quantitativa da desadaptação gerada. Os conjuntos foram levados a ciclos térmicos (1.000 ciclos) e de fadiga mecânica (500.000 ciclos) e novamente foi realizada a MEV. Os resultados foram comparados através de análise estatística de Mean-Whitmann. Resultados: O grupo de teste (G1) apresentou os maiores valores iniciais, com média de 34, 55 μm e 11,17 μm, para a subdivisões A (fundição) e B (aplicação de porcelana) respectivamente. A subdivisão B do grupo teste apresentou a maior alteração pós testes, com média de 19,28 μm de aumento da desadaptação protética. As subdivisões G1.A, G2.A, G2.B mostraram tendência à diminuição da desadaptação de -1,03 μm, - 1,64 μm, e -0,49 μm, respectivamente. Pilares Cone Morse não calcináveis apresentam-se com alta estabilidade e baixa taxa de desadaptações. Para o grupo teste pode-se afirmar que o processo de fundição nitidamente criou as maiores dilatações e desadaptações das estruturas. O processo de sinterização da porcelana em teste, criou uma redução da desadaptação medida, porém esta voltou a aumentar após os testes em laboratório. Para o grupo controle, houve a manutenção das taxas de desadaptações menores ao limite de 10 μm, e com tendência de redução após os testes. Conclusão: O pilar calcinável Cone Morse de corpo único mostrou-se como desfavorável quanto à biomecânica, e o processo de fundição gerou as maiores desadaptações. / The system of dental implants present in one or more components, and the correct interrelationship, settling and passive biomechanical strength, defining the strength / vulnerability of the same to the forward occlusal and bacterial factors.Objective: To evaluate the defects associated to laboratory processing of abutments of unique body to the system of Cone Morse implants. Methods: We used 20 Cone Morse implants SIN brand, prosthetic components 10 and 10 calcinable not calcinable. After the laboratory processes the sets were subjected to scanning electron microscopy (SEM) of the pillar / implant interface, for qualitative and quantitative analysis of the generated misfit. The samples were taken to alternated thermal cycles (1000 – 50 and 550) and mechanical fatigue (500,000 - 120 N/cm2) and again was carried out by SEM. The results were compared by statistical analysis Mean-Whitmann (P>0,05). Results: The test group (G1) showed the highest initial values, averaging 34.55 and 11.17 micrometres for subdivisions A (casting) and B (porcelain application) respectively. The B subdivision of the test group showed the greatest change after tests, averaging 19.28 mm of increasing prosthetic misfit. The G1.A subdivisions, G2.A, G2.B showed a tendency to decrease the mismatch of -1.03 micrometres - 1.64 micrometres and -0.49 micrometres respectively. Pillars Cone Morse calcinable not present with high stability and low rate misfits. For the test group it can be said that the casting process clearly created the largest expansion and mismatches of structures. The porcelain sintering process under test, created a reduction of the mismatch measure, however this increased again after the tests in the laboratory. For the control group, there was the maintenance of rates of minor mismatches to 10 micrometres limit, and with downward trend after the tests. Conclusion: Cone Morse castable pillars proved to be unfavorable on the biomechanics, and the casting process generated the biggest misfits.

The diploma thesis examines the Europeanization of regional policy of France in 2007-2013. Europeanization is analysed in the case of the Lisbon strategy approved in 2000 and then revised in 2005. Its goals divided into three thematic pillars affected the priorities of the regional policy of the European Union (EU). The thesis analyses whether the Lisbon goals influenced also the regional policy of France. Criteria of the misfit theory elaborated by Tanja A. Börzel are used to evaluate the impact of Europeanization on the French regional policy goals. First, the misfit between French and European regional policy goals in 2000-2006 is measured, then the scope of change between the two periods of the French regional policy is determined. Comparing French goals in 2000-2006 and 2007-2013, the misfit turns out to be intermediate meaning that the Lisbon goals were not a new element for the French regions. Furthermore the analysis shows that although the goals of the French regional policy were Europeanized, the scope of change was low. According to the theory, the fact could be explained as a lack of facilitating domestic actors in the French politic system. Regarding the three pillars of the Lisbon strategy, the biggest change was caused by the first one focused on renewables and energy efficiency. The...

The main objective of this thesis is to develop novel misfit functions for full-waveform inversion such that (a) the estimation of the long-wavelength model will less likely stagnate in spurious local minima and (b) the inversion is immune to wavelet inaccuracy. First, I investigate the pros and cons of misfit functions based on optimal transport theory to indicate the traveltime discrepancy for seismic data. Even though the mathematically well-defined optimal transport theory is robust to highlight the traveltime difference between two probability distributions, it becomes restricted as applied to seismic data mainly because the seismic data are not probability distribution functions. We then develop a misfit function combining the local cross-correlation and dynamic time warping. This combination enables the proposed misfit automatically identify arrivals associated with a phase shift. Numerical and field data examples demonstrate its robustness for early arrivals and limitations for later arrivals.%, which means that a proper pre-processing step is still required. Next, we introduce differentiable dynamic time warping distance as the misfit function highlighting the traveltime discrepancy without non-trivial human intervention. Compared to the conventional warping distance, the differentiable version retains the property of representing the traveltime difference; moreover, it can eliminate abrupt changes in the adjoint source, which helps full-waveform inversion converge to geologically relevant estimates. Finally, we develop a misfit function entitled the deconvolutional double-difference measurement. The new misfit measures the first difference by deconvolution rather than cross-correlation. We also present the derivation of the adjoint source with the new misfit function. Numerical examples and mathematical proof demonstrate that this modification makes full-waveform inversion with the deconvolutional double-difference measurement immune to wavelet inaccuracy.

Syfte: Syftet med denna laborativa pilotstudie var att undersöka huruvida en misfit mellan ettimplantat och en skruvretinerad bro ökade risken för sprickor och chip-off frakturer i porslinet, samt risken för uppskruvning av implantatskruvarna.Material och metod: Tjugo stycken implantatstödda skruvretinerade femledsbroar tillverkades i titan med ytporslin. Provkropparna fördelades lika mellan en testgrupp och en kontrollgrupp. I testgruppen skapades en misfit på 150 μm mellan bron och implantatet vid position 5.Provkropparna genomgick artificiellt åldrande i en cyklisk belastningsmaskin i 100 000 cykler.Synliga sprickor och chip-off frakturer noterades under och efter testet och skruvarna kontrollerades gällande uppskruvning.Resultat: Synliga sprickor i porslinet uppstod signifikant mer frekvent i testgruppen i jämförelse med kontrollgruppen. Nio broar i testgruppen uppvisade sprickor jämfört med en bro i kontrollgruppen. Tre chip-off frakturer uppstod i testgruppen jämfört med noll i kontrollgruppen, skillnaden var inte statistiskt signifikant. Vid kontroll av implantatskruvarna sågs inga signifikanta skillnader mellan varken implantatpositioner eller grupper gällande retorque-värde. Inga av skruvarna var lösa.Slutsats: Inom denna studies begränsningar tyder resultaten på att närvaron av en misfit mellan implantat och överkonstruktion kan öka risken för sprickbildning och/eller chip-off frakturer. Vidare studier krävs för att bekräfta dessa resultat. / Aim: The aim of this laboratory pilot study was to investigate whether a misfit between an implant and a FDP increase the risk of cracks, chip-off fractures and screw loosening of screw-retained implant-supported FDPs.Material and Method: Twenty screw-retained five-unit implant-supported FDPs were made intitanium with veneering porcelain. The specimens were evenly distributed into a test and control group. In the test group a misfit of 150 μm was created between the implant and FDP at position 5. All specimens underwent artificial aging in a cyclic loading machine for 100 000 cycles. Visible cracks and chip-off fractures were recorded during and after the test and the specimens were controlled for screw loosening.Results: Visible cracks within the porcelain veneer occurred significantly more often in the test group compared to the control group. Nine FDPs in the test group presented visible cracks, compared to one in the control group. Three chip-off fractures were recorded in the test group, none in the control group. This difference was not statistically significant. The retorque values of the screws presented no statistical significant differences neither between the implant positions nor the groups. None of the screws in the groups were loose.Conclusion: Within the limitations of this pilot study the results indicate that the presence of amisfit may increase the risk of cracking and/or chip-off fractures. Further studies are needed to confirm these findings.

Biaxial tensile strain has been shown to greatly enhance the optoelectronic properties of epitaxial germanium (Ge) layers. As a result, tensile-Ge (and#949t-Ge) layers grown on larger lattice constant InGaAs or GeSn have attracted great research interest. However, no previous studies have investigated the plastic relaxation occurring in these and#949t-Ge layers. Here, we experimentally demonstrate that plastic relaxation occurs in nearly all and#949t-Ge epitaxial layers that are of practical interest for optoelectronic applications, even when layers may still exhibit strain-enhanced characteristics. We show arrays of misfit dislocations (MDs), which are mostly disassociated, form at the and#949t-Ge/InGaAs interface for and#949t-Ge layers as thin as 15 nm with less than 1% total mismatch. Wedge geometry of plain view transmission electron microscopy (PV-TEM) foils is utilized to carry out a depth dependent investigation MD spacing for a range of and#949t-Ge/InGaAs heterostructures. MD spacing measured by PV-TEM is correlated to and#949t-Ge layer relaxation measured by high-resolution x-ray diffraction. We confirm very low relaxation (< 10% relaxed) in and#949t-Ge layers does not imply they have been coherently grown. We demonstrate plastic relaxation in the and#949t-Ge layer is acutely sensitive to grown-in threading dislocations (TDs) in the template material, and that reducing TD density is critical for maximizing strain retention. Given that and#949t-Ge layer thicknesses of 150+ nm with greater than 1% tensile strain are desired for optoelectronic devices, this work suggests that MDs may inevitably be present at and#949t-Ge/InGaAs heterointerfaces in practical devices, and that the effect of MDs on optoelectronic performance must be better understood. / Master of Science