本研究探討我國於2004年發佈之第35號財務會計準則公報，有關『資產減損之會計處理準則』。35號公報要求企業必須評估公司資產之價值，以避免資產價值之虛列，增加資產價值資訊之透明度。本研究就公開資訊之揭露與資訊透明度的觀點，探討與資產減損有關的三項議題：(1)資產減損之股價反應幅度與公司特質及減損資產類別的關聯性；(2)資產減損對分析師盈餘預測特性之影響；(3)資產減損對本益比之影響。本文之研究結果顯示：(1)對於提前於2004年年報適用的樣本與準時於2005年第一季季報適用的樣本，公司特質變數與股價反應幅度的關聯性有不同；而減損資產類別變數與股價反應幅度則未有顯著之關係；(2)相較於同產業且資產總額接近之未宣告認列資產減損的控制組公司，宣告認列資產減損之公司，其分析師盈餘預測之離散性與預測誤差降低；並且公司揭露認列的減損比率愈大，其分析師間盈餘預測的離散性及預測誤差愈小；(3)在與同產業且資產總額接近之未宣告認列資產減損之控制組公司相較下，宣告認列資產減損之公司，其減損認列後的本益比較減損認列前的期間為高，且認列減損之比率愈大者，其認列減損之後的本益比愈高。這些結果顯示35號公報之公布實施，強制規定公司全面檢視資產或重大投資之潛在未實現損失，將有助於增加資產及盈餘資訊之透明度與穩健性，並提高了分析師對公司盈餘預測能力及市場對公司盈餘資訊之評價。 / This paper studies the effects of the implementation of Statement on Financial Accounting Standards (hereafter, SFAS No. 35) in 2004 on “Accounting for Asset Impairments”. SFAS No. 35 requires that the company has to assess its assets to reflect the potential unrealized losses of assets and improve the transparency of the value of assets in financial statements. From the viewpoints of the disclosure on public information and the transparency of financial statements, this study examines the following three issues related to the asset write-offs: (a) how is the association between the magnitude of market reaction to write-off announcements, firms’ characteristic, and the categories of the asset written-off? (b) what is the impact of asset write-offs on analysts’ forecast dispersion and errors? (c) what is the impact of asset write-offs on price/earnings ratios? The results show that the magnitudes of market reaction in the early adoption samples in 2004 financial statements are different from that in the timely adoption samples in first quarter of 2005’s financial statement. However, The magnitudes of market reactions to the write-off are not significantly associated with categories of asset written-off. Furthermore, compared to control sample of non-adopting firms in the same industry and with similar total assets, the adopting firms have less analysts’ earnings forecast dispersion and errors. And, the larger the asset write-offs, the smaller the analysts’ earnings forecast dispersion and errors. Finally, the adopting firms have larger price/earnings ratios after the asset write-offs than control sample. The larger proportions of asset write-offs to total assets, the larger the price/earnings ratios after the firm the asset write-offs. Accordingly, the above evidence indicates that the reports implementations of SFAS No. 35 improves the transparency and conservatism of assets and earnings information, and to increase the valuations of earnings in the stock market in that the adopting firms are required to evaluate the potential unrealized losses on their long-lived assets and investments.

Il existe dans le règne animal une diversité incroyable de durées de vie allant de quelques jours pour les petits vers gastrotriches à plusieurs centaines d’années pour certains bivalves ou tortues terrestres. Cette étonnante diversité a depuis longtemps questionné les chercheurs en biologie. L’intérêt croissant pour le phénomène de vieillissement, notamment dû à l’augmentation de l’espérance de vie chez l’Homme, a conduit les chercheurs à essayer de comprendre les processus qui déterminent les patrons de longévité et de vieillissement. D’une part, les études biomédicales et biogérontologiques ont contribué à décrire nombres de mécanismes physiologiques et cellulaires à l’origine du vieillissement. Parmi ces mécanismes, le stress oxydant a été identifié comme jouant un rôle majeur, à travers l’accumulation au cours de la vie des dégâts générés par la production de radicaux libres lors d’activités métaboliques aérobies. D’autre part, le développement de théories évolutives du vieillissement a contribué à comprendre l’origine ultime du vieillissement et l’évolution de la diversité des traits d’histoire de vie. Cependant, ces approches, bien que complémentaires, sont longtemps restées imperméables et les travaux intégrant les mécanismes physiologiques tels que le stress oxydant dans une perspective évolutive n’ont connu que de récents développements. Dans cette thèse, nous avons étudié comment des mécanismes tels que le stress oxydant et ses coûts associés lors d’évènements comme la reproduction ou la réponse immunitaire pouvaient jouer un rôle dans l’évolution des patrons de vieillissement chez les oiseaux et les mammifères (i) en étudiant le rôle des antioxydants comme ressources clés dans les compromis adaptatifs entre reproduction et survie en fonction de l’âge, (ii) en étudiant les conséquences à long terme de l’environnement périnatal, (iii) en étudiant le lien entre réponse inflammatoire et patrons de vieillissement et de longévité contrastée entre oiseaux et mammifères, (iv) en s’intéressant plus particulièrement aux mécanismes de régulation immunitaire, soulignant leur rôle crucial pour la fitness des hôtes, et notamment tard dans la vie. Nos résultats soulignent l’importance des contraintes physiologiques liées à la limitation en ressources clés (antioxydants) ou aux dégâts engendrés lors d’activités coûteuses et destructrices et sur les patrons de vieillissements à l’échelle intra et inter-spécifique. / There is an incredible diversity of lifespan in the animal kingdom ranging from a few days for small gastrotrichs worms to several hundred of years for some bivalves or tortoises. This amazing diversity has long questioned biology researchers. The growing interest in the phenomenon of aging, mainly due to the increase in life expectancy in humans, has questioned researchers on processes that determine patterns of longevity and ageing. On the one hand, biomedical and biogerontological studies helped describe numerous cellular and physiological mechanisms related to aging. Among these mechanisms, oxidative stress has been identified as playing a major role, through life-time accumulation of damage generated by production of metabolic free radicals. On the other hand, the development of evolutionary theories of aging has contributed to understanding ultimate origins of ageing and of the diversity of life history traits. However, these approaches, although complementary, have long remained separated and works that integrate physiological mechanisms such as oxidative stress in an evolutionary perspective have known only recent developments. In this thesis, we studied how mechanisms such as oxidative stress and its associated costs produced during reproduction or immune response could play a role in the evolution of patterns of ageing in birds and mammals by (i) studying the role of antioxidants as key resources involved in adaptive trade-offs between reproduction and survival through age, (ii) studying the long-term effects of the early environment, (iii) studying the relationship between inflammatory response and contrasted patterns of ageing and longevity between birds and mammals, (iv) focusing particularly on immune regulatory mechanisms, emphasizing their crucial role in fitness of hosts, especially late in life. Overall, our results highlight the importance of physiological constraints in terms of key resources limitation (i.e. antioxidants) or damage caused during costly and destructive activities and on intra-and inter-specific patterns of ageing.

Design trade-offs between estimation performance, processing delay and communication cost for a sensor scheduling problem is discussed. We consider a heterogeneous sensor network with two types of sensors: the first type has low-quality measurements, small processing delay and a light communication cost, while the second type is of high quality, but imposes a large processing delay and a high communication cost. Such a heterogeneous sensor network is common in applications, where for instance in a localization system the poor sensor can be an ultrasound sensor while the more powerful sensor can be a camera. Using a time-periodic Kalman filter, we show how one can find an optimal schedule of the sensor communication. One can significantly improve estimation quality by only using the expensive sensor rarely. We also demonstrate how simple sensor switching rules based on the Riccati equation drives the filter into a stable time-periodic Kalman filter. ￜ 2008 IEEE. / <p>QC 20110224</p>

本研究主要探討股權重組活動對公司治理的影響，以及股權重組與公司治理程度是否會影響經營績效。多角化原為企業增強經濟效率、發揮綜效的策略，但近年來發現，企業多角化有折價的現象。又諸多折價現象中，發現企業產生了內部價值衝突的狀況。推敲折價現象的發生，可能與管理者能力有關，當組織越廣大而多層下，管理能力不堪負荷企業的經營效率將因為業務種類越廣而降低。 從臺灣的個案訪談中，了解到小股東對分割宣告的態度多為保守而疑慮的，未若歐美文獻所探討的對股東財富具有正面的激勵。因此，本研究探討股權重組所欲達成的目的是否對公司治理有正面的幫助，並進一步以子公司的上市為基準點，討論上市前管理能力、公司治理與股權重組目的之前是否具備關聯性，並研究上市後股權重組目的、公司治理與經營績效之前是否具備關聯性。 主要貢獻如下: 1. 股權重組是企業從多角化走向分權、業務單純化的程序，股權重組有 利於讓外部投資人減少資訊不對稱的困境，在分別評價不同性質企業下，有助於回復多角化折價所失去的價值。 2. 管理能力隨著企業的發展，會提高或降低。管理者表現不佳未必要以撤換管理者為唯一手段，且要提高管理者努力程度也不盡然是以設計良好的獎酬制度，原因可能是內部資源配置不佳，而股權重組是協助企業改善內部資本市場缺乏效率性的重要手段。 3. 股權重組是讓單一實體企業創建兩個獨立的企業個體，他會引進新得股東、外部專家與讓管理者更可直接接受外部市場評價，股權重組是否可讓企業更進一步地改善公司治理結構或減少盈餘管理現象，仍有賴企業分割的真實目的。在臺灣，資產分割對股東財富的影響為負效果，有別於歐美資本市場；權益分割雖為正的財富效果，但反應也不如歐美市場的表現。 4. 管理能力與公司治理表現會影響股權重組的推動，股權重組的目的與公司治理的表現會影響經營績效。 / 1.Ownership Restructuring Relationships Equity Carveouts and Spin-offs were called “Ownership Restructuring Relationships”. Equity Carveouts are usually followed by spin-offs. Spin-offs are more often associated with controlled subsidiaries. In a spin-off, a company distributes on a pro rata basis all the shares it owns in a subsidiary to its own shareholders. Two separate public corporations with the same proportional equity ownership now exist where only one existed before. Equity Carveouts means “ A company sells up to 20% of the stock of a segment to raise funds followed by a tax-free spin-off. Spin-offs are distinguished from equity carveouts, in which some of a subsidiariy’s shares are offered for sale to the general public, bringing an infusion of cash to the parent firm without loss of control. In any cases, management may seek to split the company into small pieces through a series of restructuring techniques. Including initial equity carveouts and subsequent spin-offs. 2.Wants Taiwan listed Companies have incurred on conflict between subsidiaries in recent years. They usually take the step of Restructuring ownership relationship to approach their strategy, we exploring the cause and consequence among financial strategy, corporate governance and performance. The purpose of this paper is to explore the decision whether can impact on ability of manager or not. First, to develop a new path is main contribution in Corporate Governance. Second, to enhance the diversified field referred as Governance. Third, Which can increasing wealth of owner at the issue of spin-offs and carveouts in Taiwan. Fourth, After enacted the decision, What effect are their needs and the relationship between strategy and performance? 3.Literature Review (1)Restructure Several studies have examined the market reaction to the announcement of carve-outs (Schipper and Smith, 1986) and spin-offs (Hite and Owers,1983;Miles and Rosenfeld,1983; and Schipper and Smith,1983) These studies demonstrate that the announcement of a corporate spin-off or carve-out is associated with positive stock price movements in the parents’ stock. The continuity of ownership in a spin-off implies that any subsequent changes in value from the reorganization accure to the existing shareholders of the parent corporation. Galai and Masulis claim spin-offs may erode the position of the bondholders causing a wealth transfer from bondholders to stock holders while leaving the value of the firm unchanged. Schipper and Smith also contend that the creation of publicly-traded firms results in new information sources which enable shareholders to more closely monitor the activities of managers, thereby reducing agency costs and enhancing shareholder wealth. The asset focus explanation has viewed spin-offs as improving the focus of a firm, thus serving to remedy the loss of focus inherent in a diversified conglomerate. (2)Restructure and owners wealth A significant positive stock price reaction was surrounding spin-off announcements. The source of the gains in spin-offs, however, is difficult to identify and validate. Authors have argued that spin-offs:  Mitigate an unwieldy organizational structure by increasing focus.  Enhance contracting efficiency  Reduce regulatory or tax constraints  Reduce information asymmetries regarding the operatons of parent firms  Are possible corrections of acquisition mistake.  Improve managers’ incentives to maximize shareholder wealth in spun-off firms. Allen et al(1995)also document an inverse relation between the gains to spin-offs and losses associated with prior takeovers of those units by the parent firm. Krishnaswami and Subramaniam(1999) find that information symmetries in parent firms are positively related to the excess stock returns around spin-off announcements. While Daley, Methrotra, and Sivakumar(1997)report that focus-increasing spin-offs earn higher announcement-period excess stock returns relative to spin-offs that do not increase focus. Cusatis, Miles, and Woolridge(1993)find that the market for corporate control has historically played a major role in the wealth gains to shareholders of firms involved in spin-offs. The sources of the increasing in shareholder wealth which accompanying the announcement of a corporate spin-off. However, are not apparent. Hite and Owers(1983) and Schipper ;and Smith(1983) document that shareholder gains are related to neither wealth transfer from other financial claimants nor to the beneficial resolution of inefficient legal to regulatory contractual relationships. (3) Information Asymmetry and Restructuring Practitioners and the popular press usually propose an information-related motivation for spin-offs. CEO of most firms involved in spin-offs claim that the spin-off improves the firm’s market value because investors are able to perceive value more clearly after the spin-off. As information asymmetry hypothesis that a spin-offs increasing value. because it mitigates the information asymmetry in the market about the profitability and operating efficiency of the different divisions of the firm. Several studies have empirically analyzed the source of shareholder gains around spin-offs. We may be classified as follow: (i) transfer of wealth from bondholders to shareholders. (ii) tax and regulatory advantages, (iii)restructuring of incentive contracts synergies hypothesis has received broad empirical support. As spin-offs transform a shingle firm into many firms that have separate stock market listings, they increase the number of traded securities and make the price system more imformative. (4) Internal Capital Market The relative efficiency of internal and external capital market transactions is a critical element in defining the boundaries of the firm. Mackie-Mason(1990) says that internal capital markets are an empirically important mechanism by which capital is allocated across and within lines of business. Alchian(1969) and Williamson(1970) argue that internal capital markets are more efficient than external markets because corporate headquarters is likely to be better informed than external suppliers of capital about investment opportunities. Meyer, Milgrom and Roberts (1992), Wulf(1997), Rajan et al(2000) and Scharfstein and Stein(2000) argue that rent seeking by division al managers can distort the functioning of internal capital markets, inducing corporate headquarters to allocate excessive capital to divisions with poor investment opportunities where rent-seeking incentives are strongest. Shin and Stulz(1998) evidence that when capital is reallocated across divisions, it does not seem to go in any systematic way to the divisions with the better investment opportunities. (5) Governance and Restructuring While a well-functioning system of corporate governance and control should contribute to the development of competitive advantage, internal control practices may not always operate effectively. The restructuring of the U.S. economy that followed this century’s fourth merger wave can be seen as inefficiencies associated with firms’ pursuit of financial self-sufficiently and conglomerate diversification. Having said this, the work on internal control is limited in two ways. First, there have been few studies that consider director attributes, as well as the identity and compensation of CEOs simultaneously. Most work considers each as a topic worthy of its own investigation. Of course, these CEO and director attributes all comprise interrelated aspects of internal corporate control. And second, While Walsh and Seward (1990) acknowledged that a voluntary corporate restructuring could be seen as an attribute of internal control. Relatively little empirical work has been done on the topic within a governance and control framework. Our goal is to examine the relationship between a voluntary corporate restructuring and the more traditional internal corporate control mechanisms identifies by Walsh and Seward (1990). 4. Research Design (1)Hypothesis H1: The Goal of Restructuring Ownership Relationship is positive related with enhancing Degree of Corporate Governance; also is positive related with reduce Earning Management. H1-1: A predictable variable is reducing diversification which has positive related with the share-hold-ratio increasing in institutional investor. H1-2: The more forecast error from analysts, the less do add-up share hold-ratio from institutional investor; also the more is earning management from managers. H1-3: Earning quality increasing is positive related with institutional investor add-up their holds; also is positive related with manager decreasing their earning management. H1-4: Capital Expenditure decreasing is positive related with institutional investor add-up their holds; also is positive related with manager decreasing their earning management. H2: Restructuring Ownership Relationship can enforce the structure of subsidiaries’ governance, also loft the ability of top management. H2-1: If Insider Trading Index is lower at the subsidiaries after restructuring, the relationship with reducing agency cost is positive. H2-2: Board is positive related with reducing the agency cost. H2-3: The more influence power index is, the less agency costs are at subsidiaries’ restructuring. H3: Announcement is positive related with wealth effect. H3-1: announcement has positive abnormal return during event window. H3-2: Spin-off has negative accumulate abnormal return during announcement. Carveout have positive accumulate abnormal return during announcement. H3-3: the long-term in wealth effect which after restructure is superior to before restructure. H4: Among governance, restructuring and performance have positive relationship. H5: the performance means after restructure is superior to before restructure. (2)Event study The original sample consisted of 101 firms parent companies had spun-off subsidiary common stock to their shareholders over the period 1990 to 2005, and either sample consisted of 79 firms parent companies had carved-out subsidiary common stock to outsiders. The mean adjusted return approached was used to compute abnormal returns. Recent evidence by Masulis(1994) as well as the more sophisticated market models in detecting abnormal performance when it is present. To determine the adjusted daily returns of a security, the average daily return over specified interval, the comparison period return(CPR), it taken as an estimate of the expected daily return for the period under study, the observaton period adjusted returns are then computed by subtracting the CPR from the daily return over the observation period. The CPR for the current study is based upon the average daily return from day –210 through day –21, the observation period extends from day –10 through day +10 using the following formula: a. Average standard abnormal return:ASR= 。 b. Accumulated standard abnormal return: CASR= 。 (3) Logistical regress model We will test the relationship between goal of restructuring and governance to use the method in logistical model. Because the binary variables can catch add or deduct from institutional investor. Institutional investor may be proxy variable of enforce structure of Corporate governance that is depended variable by us. In addition to proxy of governance, We select another depend variable which is transparency on finance to be a proxy variable of earning management in stead of agency cost. If hold-stock-ratio is adding means the structure is better in the wholly year. And if transparency-on-finance is deducting means the cost is saver in the wholly year. Through binary variable to test the relationship is worse than multi-regression model, we only want to know the meaning whether restructuring of owner relationship is function of corporate governance to find the effect on financial decision. Suppose that the strong relationship is existed between restructuring and governance, hence, we will explore relationships among governance, restructuring and performance in advance. (4) Simultaneous Equation model If ability can impact on financial decision and producing effect indirectly on governance, how do governance and performance can impact on financial decision? There are many papers to discuss the efficient of internal capital market where were related with governance and performance from inference. The evidence-paper is scarcity and also non-suitable on Taiwan. We Seemingly see the consequence is well between variables, their relationship may be interact to display on cause and consequence. 5. Conclusion (1) We get a strong evidence to support the goal can influence on governance. Institutional investors need the sign to adjust their stock and join the better governance. (2) To approve the refocusing hypothesis those improve the performance and manager’s ability. Their purpose of taking the corporate restructure is not only owner wealth but also to modulate the internal resource on conglomerate. (3) Spin-offs is difference from carve out on wealth effect from announcement period. But they also have the common effect is positive on announce day. Spin-offs have negative abnormal return prior to announcement and carve out have positive abnormal return through announce day. Our conclusion is different from west papers. (4) Ownership structure have influence on performance, Suppose that highly controlled parent company get more inflow than lower controlled parent company, in the meaning of controlling shareholder or block holders will influence on performance and ability of manager through corporate restructure.

本研究探討台灣於2011年依據IAS 39進行34號公報之第三次修訂實施，採用已發生損失模型後的兩項議題：（1）放款壞帳費用之提列與盈餘波動性以及資本適足率波動性之關聯性，（2）以歷史成本評價之期末金額及以公允價值評價之期末金額，究竟何者對於未來之帳款沖銷與不良債權較具有關聯性。 實證結果顯示，自2011年採用已發生損失模型後盈餘波動性無顯著之變化，且壞帳費用對於盈餘波動性無解釋能力；而自2011年後資本適足率波動性亦無顯著變化，但壞帳費用對於資本適足率波動性有顯著的影響，顯示銀行明顯透過壞帳費用之提列進行資本管理而非盈餘管理。在未來信用損失預測之部分，以歷史成本評價之期末放款金額對於未來之帳款沖銷及不良債權有顯著的負相關，而以公允價值評價之期末放款金額對於未來之帳款沖銷及不良債權卻無解釋能力，可能係因未來帳款沖銷與未來不良債權之發生與放款之帳齡有顯著的關聯性，而與未來可收取之現金流量無顯著之相關。 / This study aims to investigate how Incurred Loss Model affects the recognition of loan loss provisions and the valuation of loans due to the third revision of SFAS No. 34 which was revised based on IAS 39 in 2011. For the recognition of loan loss provisions, it focuses on the relationship with earnings volatilities and capital adequacy volatilities, and for the valuation of loans, it specializes on whether credit loss predicting is related to historical cost accounting or fair value accounting. The result shows that, since the implementation of Incurred Loss Model in 2011, both the adoption of Incurred Loss Model and the loan loss provisions have no significant impact on earnings volatilities. For capital adequacy volatilities, implementing Incurred Loss Model has no effect on capital adequacy volatilities neither. However, the loan loss provisions since 2011 significantly enhance the volatilities of capital adequacy. It reveals that banks use loan loss provisions to manage capitals instead of earnings. For credit loss predicting, loans evaluated with historical cost accounting have significant negative relations with future charge-offs and non-performing loans while loans evaluated under fair value accounting do not have any explanation power. It may suggests that future charge-offs and non-performing loans are related to the aging of loans, but not the future payoffs of loans.

Les organismes font face à des compromis entre leur reproduction, leur maintenance et leur survie, dont découlent des stratégies adaptatives énergétiques, comportementales et écologiques.Ce travail de thèse propose de préciser les stratégies de reproduction chez la tortue luth Dermochelys coriacea nidifiant en Guyane. Nous avons étudié les caractéristiques maternelles, les performances de reproduction et les potentiels liens existants entre la migration et la reproduction chez une population d’individus d’identité connue, suivis grâce à un suivi longitudinal original combinant biométrie, physiologie et biologie moléculaire.Premièrement nous montrons que les tortues luth opèrent comme des reproducteurs sur capital, i.e., leur reproduction repose sur les ressources stockées sous forme de réserves corporelles pendant la migration précédant la saison de ponte. D’autre part, nous suggérons que les femelles ajustent la durée de leur migration en fonction des conditions océanographiques rencontrées pendant la migration. Ceci leur permettrait, à l’échelle de la vie, de répondre au compromis entre la reproduction en cours et les reproductions futures. Enfin, notre démarche souligne l’importance de prendre en compte les caractéristiques individuelles dans la compréhension des stratégies de reproduction, et de manière ultime pour l’établissement de modèles réalistes de la dynamique des populations, notamment dans le cas d’espèces emblématiques telles que les tortues marines. / Organisms face trade-offs between their reproduction, maintenance and survival, from which result adaptative strategies at the energetics, behavioural and ecological levels.This PhD work investigates the reproductive strategies used by leatherback turtles, Dermochelys coriacea, nesting in French Guiana. We investigated maternal characteristics, reproductive output, and the possible links between migration and reproduction in a population of known identity, studied through a unique longitudinal monitoring, based on complementary approaches combining biometry, physiology and molecular biology.First, we found that leatherback turtles are capital breeders, i.e. females’ reproductive output displayed during their nesting season relies on body reserves previously stored during their migration. Second, we suggested that leatherback females adjust the duration of the migration according to the oceanographic conditions they experienced during migration. At a lifetime scale, this may allow females to face the trade-off between current and future reproductions. Finally, our approach highlights the importance to take into account individual characteristics in order to better understand reproductive strategies, and further assess realistic models of population dynamics, particularly when considering emblematic species such as sea turtles.

Toute procrastination à lutter contre le changement climatique aura pour conséquence une augmentation croissante des coûts à l'avenir (voir par exemple Stern, 2006). Le manque de changement dans le comportement des individus, indépendamment de l'investissement dans les technologies de réduction des émissions, pourrait entraîner des coûts exorbitants. Ces derniers sont déjà aujourd'hui très élevés en raison du faible nombre d’options disponibles pour réduire les émissions (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). Par conséquent, des efforts sont nécessaires pour introduire des mesures politiques efficaces le plus rapidement possible. Bien que cette question concerne de nombreux secteurs de l’économie, cette thèse se concentre sur le secteur des transports car il s’agit de l'un des plus grands émetteurs de CO2 (CE, 2012). C’est également un secteur, qui se caractérise par des coûts de dépollution élevés. Cela signifie que tout progrès vers une technologie moins carbonée sera coûteuse et prendra du temps (Kesicki, 2012).Ostrom et al. (2012) signalent qu’une solution peut être trouvée en établissant et en appliquant des limites sur les ressources communes. De nombreuses études ont été entreprises à ce sujet (voir par exemple Dudley, 1993; Hackett et al., 1994; Kramer et al, 1986;. Randall, 1975, 1978;. Walker et al, 1991, 1992). Cependant, ce dernier n'a pas encore été épuisé. Au contraire, de nouveaux instruments de politique soulèvent de nouvelles discussions et suscitent le besoin pour de nouvelles recherches. Les « Personal Carbon Allowances » (PCA), aussi dénommés en français par le terme « permis d’émission », sont un de ces instruments. Le PCA est un instrument de politique publique de plafonnement et d’échange (« cap-and-trade ») dans lequel les droits d’émissions de carbone sont attribués à des individus. D'un point de vue néoclassique, les permis d'émission constituent un instrument de politique efficace et efficient dans la lutte contre la pollution (Weitzman, 1974; Montgomery, 1972). Ils entraînent une augmentation des prix qui couvre le montant exact des émissions produites par un individu. Toutefois, des éléments socio-psychologiques compliquent le problème. Cette thèse tente d’apporter un éclaircissement sur la manière dont l'économie comportementale pourrait être utilisée pour lutter contre la pollution de l'environnement du transport personnel. Elle fait des propositions concernant la mise en place des PCA et comment ces derniers pourraient influencer les choix personnels de déplacement. Plusieurs conclusions et recommandations en matière d’économie comportementale sont formulées dans quatre articles. Aux fins de cette thèse, trois des quatre articles sont basés sur des expériences. Dans les expériences de laboratoire, les sujets ont géré leurs quotas sous la dénomination française de « permis d'émissions » (et non de PCA) dans la mesure où l'étude a été menée en France. Une des conclusions mise en évidence par les expériences est que l'étiquetage a une influence positive sur les participants. L'effet de l'étiquetage pourrait être introduit dans le système PCA de différentes manières. Par exemple, les quotas de carbone personnels accordés à l’ensemble des activités pourraient être étendus sous forme de quotas pour les transports en commun. Les transports en commun pourraient être étiquetés dans le budget. Il s’agirait d’une alternative moins polluante que les transports privés., Les expériences montrent que les sujets, qui disposent d’un certain nombre de PCA à dépenser exclusivement pour les transports publics sont incités à privilégier ce mode de transport. Une autre leçon qui peut être tirée de cette thèse est l’importance du retour d’informations et d’expérience. Les individus peuvent non seulement s’appuyer sur leurs expériences personnelles passées pour faire des choix (y compris des choix de transport) mais aussi vouloir étendre leurs connaissances grâce au retour d'expérience ... / The excessive anthropogenic activities related to burning of fossil fuels emit around 80 percent of greenhouse gases (GHG) in the atmosphere per year, according to the Intergovernmental Panel on Climate Change (IPCC, 2014). Among the GHG emissions, the anthropogenic CO2 emissions belong to the most dangerous ones. About 40 percent of these CO2 emissions have remained in the atmosphere (880 ± 35 GtCO2) since 1750, contributing to the global warming effect (IPCC, 2014). Since the 1950s, humanity is clearly responsible for more than half of the observed increases in temperatures (IPCC, 2014). The world energy consumption in 2011 tripled when comparing to 1965 and it has increased more rapidly than the world population (BP and UN, 2012). The above problem concerns a number of sectors, but only one of them has become the main subject of this dissertation. More precisely, this dissertation focuses on the transportation sector, which belongs to one of the greatest contributors of CO2 emissions to the atmosphere ((EC, 2012). Researchers warn that if the personal transportation demand continues to augment, which is likely due to the steady increase in population and greater accessibility to transport modes, the levels of congestion could become intolerable and even more costly to mitigate (Stern, 2006; EEA, 2010; Ostrom et al., 2012). Lack of changes in individual’s behavior, irrespectively of investment in abatement technologies, could lead to excessive costs, which already today are estimated to be high due to a very few low-carbon alternatives available (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). The essays presented in this dissertation shed some light on how insights from the behavioral economics could be used to tackle the environmental pollution from personal transportation. At the core, lies the implementation of a market-based policy instrument (i.e., personal carbon allowances) in hypothetical commuting choices. The personal carbon allowances, abbreviated as PCA, constitute “a right to pollute” the atmosphere during personal activities, such as commuting and traveling (Roberts and Thumim, 2006; Howell, 2008; 2012; Parag et al., 2011). This dissertation provides suggestions on how a PCA design could influence personal choices of commuting. On the basis of four essays, a number of conclusions were drawn, and policy recommendations were formulated. For the purposes of this dissertation, PCA was defined to be any ‘cap-and-trade’ public policy instrument in which carbon emission rights are allocated to individuals. Three out of four essays encompassed laboratory experiments. The experimental subjects managed their allowances under a term emission permits (les permis d'émission, in French) because the study was conducted in France. One of the conclusions that should be highlighted is that the labeling effect had a positive influence on the experimental subjects and that it would be beneficial to consider it in the PCA scheme. For example, the personal carbon allowances that are granted for all activities could be extended by allowances that would be valid for public transportation only. The public transportation should be labeled in the budget because it is a less polluting alternative to private transportation. Having a certain number of allowances for public transportation at their disposal, subjects may be more willing to use this transport mode in replacement of commuting by private transportation. Another lesson that can be drawn from this dissertation is that the provision of feedback matters. Moreover, individuals may not only rely on their personal past experiences but also may want to extend their knowledge by the feedback on activities of their peers or neighbours....

The provision of ecosystem services within social-ecological systems is influenced by multiple environmental and anthropogenic driving forces, affecting natural ecosystems. At the same time, the capacity of ecosystems to concurrently provide different types of ecosystem services is inherently limited. Thus, ecosystem changes and their effect on ecosystem services have direct implications for human existence and well-being. The aim of this thesis is to present a modelling approach to assess regulating, provisioning and cultural ecosystem services and to quantify their potential trade-offs, illustrated by two case studies carried out in selected UNESCO Biosphere Reserves in the Czech Republic, Třeboň Basin Biosphere Reserve and Šumava Biosphere Reserve. Both of the selected case study areas are characterized by high levels of natural and cultural assets and challenges regarding future landscape management. In this study, first the social-ecological dynamics within the study areas was analysed by creating participative scenarios through collaboration with local stakeholders, eliciting their preferences regarding future landscape development to 2050. Second, the impact of the scenarios on ecosystem services and their trade-offs were assessed using a combination of spatially explicit models and...

The provision of ecosystem services within social-ecological systems is influenced by multiple environmental and anthropogenic driving forces, affecting natural ecosystems. At the same time, the capacity of ecosystems to concurrently provide different types of ecosystem services is inherently limited. Thus, ecosystem changes and their effect on ecosystem services have direct implications for human existence and well-being. The aim of this thesis is to present a modelling approach to assess regulating, provisioning and cultural ecosystem services and to quantify their potential trade-offs, illustrated by two case studies carried out in selected UNESCO Biosphere Reserves in the Czech Republic, Třeboň Basin Biosphere Reserve and Šumava Biosphere Reserve. Both of the selected case study areas are characterized by high levels of natural and cultural assets and challenges regarding future landscape management. In this study, first the social-ecological dynamics within the study areas was analysed by creating participative scenarios through collaboration with local stakeholders, eliciting their preferences regarding future landscape development to 2050. Second, the impact of the scenarios on ecosystem services and their trade-offs were assessed using a combination of spatially explicit models and...

The pursuit of Sustainable Development Goals (SDGs) requires a transformative approach to energy systems, focusing on cleaner, reliable, and affordable energy services. This pursuit of achieving the SDG 7 goal of universal access to affordable and clean energy, can have numerous positive and negative implications on all other SDGs and their targets. This thesis project explores and addresses these interlinkages between SDGs and energy projects, highlighting the synergies and trade-offs of energy projects to contribute to achieving the SDGs. In this project, we propose a methodology and framework to facilitate the integration of the SDGs into the energy project planning and implementation phase. This framework is implemented into a tool called SDGs-PROPEL (Sustainable Development Goals - PROject Performance Evaluationand Learnings) that is tailor-made to help energy practitioners identify potential trade-offs and synergies, and develop strategies to maximize positive impacts and minimize negative ones by prioritizing the SDGs that are relevant to their projects. The proposed methodology also takes into consideration the growing importance of Environmental, Social, and Governance (ESG) reporting, ensuring that energy projects align with sustainable practices and societal expectations. Three case studies - one Wind energy projectand two district heating projects, all in France, are utilized to test the SDGs-PROPEL tool. It also incorporates feedback from technology experts working in District Heating and Cooling(DHC) and wind energy in energy companies and academia. The tool was also tested by studentsat the master’s level at KTH Royal Institute of Technology. The proposed methodology in the SDGs-PROPEL tool can be used by any energy practitioner for building a robust testing process for their tools and, in turn, help address some of the challenges of integrating SDGs with energy projects by providing a structured approach to incorporating the SDGs into theplanning and implementation phase of the energy projects. In conclusion, this paper emphasizes the significance of incorporating the SDGs into energy projects as a means to drive sustainable development. By enabling companies to assess the environmental, social, and economic impacts of their energy initiatives, this integration plays a crucial role in addressing critical global issues like climate change, poverty reduction, and energy access. / Strävan efter hållbara utvecklingsmål (SDG) kräver ett transformativt förhållningssätt till energisystem, med fokus på renare, pålitliga och överkomliga energitjänster. Denna strävan efter att uppnå SDG 7-målet om universell tillgång till hållbar energi, kan ha många positiva och negativa konsekvenser för alla andra SDG och deras mål. Detta avhandlingsprojekt utforskar och tar upp dessa kopplingar mellan SDG och energiprojekt, och belyser synergierna och avvägningarna mellan energiprojekt för att bidra till att uppnå SDGs. I det här projektet föreslår vi en metod och ett ramverk för att underlätta integrationen av SDGs i energiprojektets planering och genomförandefas. Detta ramverk är implementerat i ett verktyg som kallas SDGs-PROPEL (Sustainable Development Goals - PROject Performance Evaluation and Learnings) som är skräddarsytt för att hjälpa energiutövare att identifiera potentiella avvägningar och synergier, och utveckla strategier för att maximera positiva effekter och minimera negativa. genom att prioritera de SDG som är relevanta för deras projekt. Den föreslagna metoden tar också hänsyn till den växande betydelsen av miljö-, social- och styrelserapportering (ESG), vilket säkerställer att energiprojekt överensstämmer med hållbar praxis och samhälleliga förväntningar. Tre fallstudier - ett vindenergiprojekt och två fjärrvärmeprojekt, alla i Frankrike, används för att testa SDGs-PROPEL-verktyget. Den innehåller också feedback från teknikexperter som arbetar med DHC och vindenergi i energiföretag och akademi. Verktyget testades även av studenter på masternivå vid Kungliga Tekniska Högskolan. Den föreslagna metoden i SDGs-PROPEL-verktyget kan användas av alla energiutövare för att bygga en robust testprocess för sina verktyg och i sin tur hjälpa till att hantera några av utmaningarna med att integrera SDGs med energiprojekt genom att tillhandahålla ett strukturerat tillvägagångssätt för att införliva SDGs in i planerings- och genomförandefasen av energiprojekten. Sammanfattningsvis betonar detta dokument betydelsen av att införliva SDGs i energiprojekt som ett sätt att driva hållbar utveckling. Genom att göra det möjligt för företag att bedöma de miljömässiga, sociala och ekonomiska effekterna av sina energiinitiativ, spelar denna integration en avgörande roll för att ta itu med kritiska globala frågor som klimatförändringar, fattigdomsminskning och tillgång till energi.