Made available in DSpace on 2014-06-11T19:24:14Z (GMT). No. of bitstreams: 0 Previous issue date: 2007-10-30Bitstream added on 2014-06-13T18:20:26Z : No. of bitstreams: 1 morais_js_me_fran.pdf: 985108 bytes, checksum: 257061c3aa6cc24026ea7f43385474ae (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O presente trabalho tem por objetivo analisar o importante papel desempenhado pelo Princípio da Precaução (PP) no cenário atual, ou seja, em um contexto de grandes avanços tecnológicos, notadamente no que se refere às atividades biotecnológicas, o que vem proporcionando à sociedade, ao mesmo tempo, tanto sentimentos de esperança por um futuro promissor quanto incertezas de eventuais riscos à saúde das pessoas e ao meio ambiente. Busca-se, com isso, demonstrar as preocupações éticas em torno do tema que, em razão de sua natureza, por envolver interesses ligados à vida humana e à proteção ao meio ambiente, deram impulso ao desenvolvimento dos Princípios Bioéticos. Assim, discute as interrelações existentes entre esse novo ramo do saber e o tratamento dado às questões ligadas à biotecnologia. E, em razão da relevância em torno destes fatos e as conseqüências que lhe são inerentes, entende-se como inevitáveis as influências no âmbito jurídico, destacando-se a criação de novos institutos jurídicos, que surgem enquadrados no novo ramo do Biodireito. Ressalta-se, assim, a importância do Princípio da Precaução para o melhor e adequado tratamento dos problemas envolvendo biossegurança, seja do ponto de vista bioético, seja do ponto de vista biojurídico, tendo em vista a sua inserção no ordenamento jurídico pátrio, sobretudo diante de previsão expressa trazida pela Lei n.º 11.105/05. Procuramos demonstrar como o seu surgimento se dá juntamente com a evolução do conhecimento que, em razão de seu avanço, cria maiores possibilidades de intervenção do ser humano no meio ambiente e em seu próprio organismo. Destacamos, por fim, os seus mais importantes aspectos no momento de se determinar a responsabilidade em biossegurança tendo em vista as normas atualmente previstas no âmbito da atual Lei de Biossegurança. Assim, através da análise legislativa, doutrinária e jurisprudencial... / This essay has as objective an analysis of the significant role of the Precautionary Principle (PP) in the present scene, that’s it, the stage of grand technologic leaps, notably in regard to biotech activities, which is providing, at the same time, many feelings of hope for a promising future and uncertainties and occasional health and environmental risks to the society. We seek, with that, to demonstrate the ethical concerns around a subject which, by its own nature, involves connected interests to the human and wildlife conservation that started the development of Bioethics principles. In that way, the existing inter-relations between this new branch of knowledge and its treatment in view of the questioning about biotechnology are discussed. And, given the importance around these facts and its inherent results, its influence to the legal sphere are taken as inevitable, distinguishing the creation of new legal institutes, fitted in the new branch of BioLaw. It stands out the importance of Precautionary Principle to better and adequate deal with biosafety issues, be it from the bioethics, or the BioLaw point of view, because of its national legal arrangement insertion, mainly on account of the expressed due conveyed by Law no. 11.105/05. We evince that its emergence occurs along with the development of knowledge, and because this development, more possibilities of human intervention in the environment and in its own organic structure are created. At last, we take note of the important aspects when determining biosafety responsibilities, in light of the Biosafety Law precepts at present. Thus, with legislative, doctrinal, and jurisprudential analysis, and by means of deductive-intuitive method, through a criticdialectic approach on the topic, we evidence, finally, the means by which an PP adjustment to the national reality will be made, so that it will not hinder involved interests on biotech research, to the extent that its conceptual...

Submitted by ANA LUIZA MARQUES DOS SANTOS null (almsrc@yahoo.com.br) on 2016-08-17T16:36:53Z No. of bitstreams: 1 OGMs impressão.pdf: 1737452 bytes, checksum: 4b63e02eaf89d59177e9e14a80bf1e9e (MD5) / Rejected by Ana Paula Grisoto (grisotoana@reitoria.unesp.br), reason: Solicitamos que realize uma nova submissão com o arquivo completo de seu trabalho em um único arquivo pdf. Agradecemos a compreensão. on 2016-08-18T14:43:07Z (GMT) / Submitted by ANA LUIZA MARQUES DOS SANTOS null (almsrc@yahoo.com.br) on 2016-08-18T16:15:12Z No. of bitstreams: 1 ORGANISMOS GENETICAMENTE MODIFICADOS NA AGRICULTURA HISTÓRICO, IMPACTOS, INCERTEZAS E LEGISLAÇÃO AMBIENTAL.pdf: 3931676 bytes, checksum: 2a6a048b94655516c49a880e09e714fc (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-08-18T17:18:54Z (GMT) No. of bitstreams: 1 santos_alm_dr_rcla.pdf: 3931676 bytes, checksum: 2a6a048b94655516c49a880e09e714fc (MD5) / Made available in DSpace on 2016-08-18T17:18:54Z (GMT). No. of bitstreams: 1 santos_alm_dr_rcla.pdf: 3931676 bytes, checksum: 2a6a048b94655516c49a880e09e714fc (MD5) Previous issue date: 2016-06-27 / A utilização dos Organismos Geneticamente Modificados (OGMs) na agricultura tem sido alvo da atenção da comunidade internacional, repercutindo sobremaneira nas diferentes áreas do conhecimento humano. Diante das diversas questões decorrentes do uso intensivo destes organismos e dos efeitos causados ao meio ambiente, a presente pesquisa buscou analisar os aspectos históricos, técnicos e sociais relacionados ao tema em questão, observando sobretudo as incertezas acerca dos instrumentos legais pertinentes. Observou-se que em um cenário de incertezas sobre os efeitos danosos quando da utilização do OGM, o uso inconsequente e irresponsável da tecnologia tem provocado impactos diversos, causando ao meio ambiente impactos e danos de complexa mensuração. Neste sentido, também foram verificados a aplicabilidade da proteção ambiental face à implantação dos OGMs no meio ambiente, pelo Princípio da Precaução, acima de qualquer inferência. Assim, foi realizada uma revisão de literatura visando trazer para a sociedade, um levantamento estruturado sobre o uso do OGM e os eventuais prejuízos à biodiversidade. Portanto, a preocupação com o meio ambiente e a biodiversidade assumiu posição de destaque, sendo o cerne de toda a proteção jurídica com maior aplicabilidade do Direito. Por uma legislação mais objetiva, foi tratada a Lei de Biossegurança, para que as populações urbana e rural, entre outras, tenham seus direitos assegurados quanto à saúde ambiental. A partir das referências analisadas, tais como livros, websites, jornais, revistas científicas, entrevistas e documentários, verificou-se a existência dos riscos ambientais a que podem nos remeter os OGMs, bem como de seus efeitos e sérias consequências, potencialmente devastadoras para a preservação e continuidade de nossa biodiversidade. Por fim, foi possível concluir que a aplicabilidade da hipótese levantada, o Princípio da Precaução, deve ser sempre considerada nas questões pertinentes à proteção do meio ambiente e como instrumento de prevenção aos riscos e impactos ambientais decorrentes dos OGMs. / The use of Genetically Modified Organisms (GMOs) in agriculture has been the target of attention of the international community, reverberating greatly in the different areas of human knowledge. In front of the several questions resulting from the intensive use of these organisms and the effects it has generated to the environment, the present research sought to analyze the historical, technical and social aspects related to the subject in question, noticing all the uncertainties about the relevant legal provisions. In a scenario of uncertainties about the harmful effects of the use of GMO, it was observed that the inconsequent and irresponsible use of the technology has provoked several impacts, it has been causing to the environment impacts and damages of complex measurement. In this regard, the applicability of the environmental protection in the light of the implantations of GMOs in the environment as also been verified, by the Precautionary Principle, above any inference. Accordingly, a revision of literature was made aiming to bring to society a structured survey about the use of GMO and the eventually hazards to the biodiversity. Therefore, the concern with the environment and biodiversity has won a prominent position and has become the center of all of the legal protection with most applicability of Law. For a more objective legislation, the Biosafety Law was discussed in order that the urban and rural population, among others, have theirs rights secured regarding the environment health. From the analyzed references, such as book, websites, journals, scientific magazines, interviews and documentaries, the existence of environmental risks that the GMOs can refer us was verified, as well as their effects and serious consequences, potentially devastating for the preservation and continuity of ours biodiversity. Lastly, it was possible to conclude that the applicability of the raised hypothesis, the Precautionary Principle, must always be considered in the relevant issues regarding the environment protection and as a device of risk and impact prevention, resulting from the GMOs.

Orientador: João Bosco Penna / Banca: Alvaro Rizzoli / Banca: Juliana Presotto Pereira Netto / Resumo: O presente trabalho tem por objetivo analisar o importante papel desempenhado pelo Princípio da Precaução (PP) no cenário atual, ou seja, em um contexto de grandes avanços tecnológicos, notadamente no que se refere às atividades biotecnológicas, o que vem proporcionando à sociedade, ao mesmo tempo, tanto sentimentos de esperança por um futuro promissor quanto incertezas de eventuais riscos à saúde das pessoas e ao meio ambiente. Busca-se, com isso, demonstrar as preocupações éticas em torno do tema que, em razão de sua natureza, por envolver interesses ligados à vida humana e à proteção ao meio ambiente, deram impulso ao desenvolvimento dos Princípios Bioéticos. Assim, discute as interrelações existentes entre esse novo ramo do saber e o tratamento dado às questões ligadas à biotecnologia. E, em razão da relevância em torno destes fatos e as conseqüências que lhe são inerentes, entende-se como inevitáveis as influências no âmbito jurídico, destacando-se a criação de novos institutos jurídicos, que surgem enquadrados no novo ramo do Biodireito. Ressalta-se, assim, a importância do Princípio da Precaução para o melhor e adequado tratamento dos problemas envolvendo biossegurança, seja do ponto de vista bioético, seja do ponto de vista biojurídico, tendo em vista a sua inserção no ordenamento jurídico pátrio, sobretudo diante de previsão expressa trazida pela Lei n.º 11.105/05. Procuramos demonstrar como o seu surgimento se dá juntamente com a evolução do conhecimento que, em razão de seu avanço, cria maiores possibilidades de intervenção do ser humano no meio ambiente e em seu próprio organismo. Destacamos, por fim, os seus mais importantes aspectos no momento de se determinar a responsabilidade em biossegurança tendo em vista as normas atualmente previstas no âmbito da atual Lei de Biossegurança. Assim, através da análise legislativa, doutrinária e jurisprudencial... / Abstract: This essay has as objective an analysis of the significant role of the Precautionary Principle (PP) in the present scene, that's it, the stage of grand technologic leaps, notably in regard to biotech activities, which is providing, at the same time, many feelings of hope for a promising future and uncertainties and occasional health and environmental risks to the society. We seek, with that, to demonstrate the ethical concerns around a subject which, by its own nature, involves connected interests to the human and wildlife conservation that started the development of Bioethics principles. In that way, the existing inter-relations between this new branch of knowledge and its treatment in view of the questioning about biotechnology are discussed. And, given the importance around these facts and its inherent results, its influence to the legal sphere are taken as inevitable, distinguishing the creation of new legal institutes, fitted in the new branch of BioLaw. It stands out the importance of Precautionary Principle to better and adequate deal with biosafety issues, be it from the bioethics, or the BioLaw point of view, because of its national legal arrangement insertion, mainly on account of the expressed due conveyed by Law no. 11.105/05. We evince that its emergence occurs along with the development of knowledge, and because this development, more possibilities of human intervention in the environment and in its own organic structure are created. At last, we take note of the important aspects when determining biosafety responsibilities, in light of the Biosafety Law precepts at present. Thus, with legislative, doctrinal, and jurisprudential analysis, and by means of deductive-intuitive method, through a criticdialectic approach on the topic, we evidence, finally, the means by which an PP adjustment to the national reality will be made, so that it will not hinder involved interests on biotech research, to the extent that its conceptual... / Mestre

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-19T12:29:54Z No. of bitstreams: 2 Dissertação - Giovanna Silva Bianchi - 2018.pdf: 1667419 bytes, checksum: 6af00ab2fce1eda6fda0f5a76970fde3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-19T13:02:47Z (GMT) No. of bitstreams: 2 Dissertação - Giovanna Silva Bianchi - 2018.pdf: 1667419 bytes, checksum: 6af00ab2fce1eda6fda0f5a76970fde3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-09-19T13:02:47Z (GMT). No. of bitstreams: 2 Dissertação - Giovanna Silva Bianchi - 2018.pdf: 1667419 bytes, checksum: 6af00ab2fce1eda6fda0f5a76970fde3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-04-03 / This study analyzes the process of commodification of the seed, which goes from a regenerative resource, surrounded by traditional knowledge and part of sustainable ecosystems, to the central commodity of agribusiness. This process involves the technological models of agriculture, the process of neoliberal globalization, reductionist science, and legal systems that legitimize only this kind of knowledge as valid. The core of this dissertation is analyzing whether the process of commodification of the seed generates risks to socioenvironmental and agrifood rights and, if so, whether it is possible to minimize them. In this sense, a hypothesis is verified that an agricultural modernization, using the commodified seed, is inserted in the world society and, therefore, produces risks for the biodiversity, the balanced environment, the adequate food, the food security and life of family farmers. Furthermore, the application of the precautionary principle, materialized in the implementation, as legal and development of databases, as a way of minimizing such risks is concluded. The present dissertation has as a theoretical framework the thought of Ulrich Beck, which discusses that the late modernization in which we live, in this work specifically focused on the agricultural field and the seed is situated in a world risk society whose risks represent the anticipations of potential catastrophes that lead to precautionary and preventive actions. The methodology employed is logical-deductive, keeping within itself the necessary cohesion and coherence with the fulcrum to the final objective: reflective answers and inquiries to deepen the study, thus seeking the contribution not only for the legal-academic community, but also a study that overflows to the existing agricultural practice in the country, because it still does not have a lot of specific doctrine on the subject. / Este estudo analisa o processo de mercantilização da semente, que passa de recurso regenerativo, envolto de saberes tradicionais e parte de ecossistemas sustentáveis, a mercadoria central do agronegócio. Esse processo envolve os modelos tecnológicos da agricultura, o processo de globalização neoliberal, a ciência reducionista e os sistemas de legais que legitimam apenas esse tipo de conhecimento como válido. O cerne desta dissertação cinge-se em analisar se o processo de mercantilização da semente gera riscos aos direitos socioambientais e agroalimentares e, caso positivo, se é possível minimizá-los. Nesse sentido, comprova-se a hipótese de que a modernização agrícola, com a utilização da semente mercantilizada, está inserida na sociedade de risco mundial e, por isso, produz riscos aos direitos à biodiversidade, ao meio ambiente equilibrado, à alimentação adequada, à segurança alimentar e à vida digna dos agricultores familiares. Ainda, conclui-se pela aplicação do princípio da precaução, materializado na implementação, regulamentação legal e desenvolvimento de bancos de sementes, como forma de minimização de tais riscos. A presente dissertação possui como marco teórico o pensamento de Ulrich Beck, que aborda que a modernização tardia em que vivemos, neste trabalho especificamente voltada ao campo agrícola e à semente, está situada em uma sociedade de risco mundial, cujos riscos representam antecipações de potenciais catástrofes que obrigam a tomada de ações precaucionistas e preventivas. A metodologia empregada é a lógico-dedutiva, guardando em si a necessária coesão e coerência com fulcro ao objetivo final: respostas e indagações reflexivas para o aprofundamento do estudo, pretendendo, assim, a contribuição não somente para a comunidade jurídico-acadêmica, mas também um estudo que transborde para a prática agrícola existente no país, porquanto ainda prescinde de farta doutrina específica sobre o tema.

O propósito do princípio da precaução é evitar danos irreversíveis ao meio ambiente e à saúde humana ao permitir a ação preventiva, mesmo na ausência de certeza científica sobre as causas ou conseqüências de determinada atividade. A precaução é uma resposta às novas tecnologias e aos fenômenos que podem provocar impactos irreparáveis e incomensuráveis e que, portanto, precisam ser revistos pela comunidade internacional, Estados e indivíduos. Significa, também, envolver a participação popular nas decisões sobre quais riscos são aceitáveis em determinada sociedade e quais devem ser evitados. A base sociológica sob a qual está baseado o trabalho é a teoria de Ulrich Beck sobre a sociedade de risco global. O princípio da precaução é analisado sob os prismas dogmático e funcional: as principais características do princípio são apresentadas, bem como as críticas ao instituto; também são expostas as funções do princípio da precaução, sua eficácia social e status jurídico. A fim de explicar as dificuldades que circundam o tema dos princípios do direito internacional do meio ambiente, as principais teorias dos princípios são analisadas, concluindo-se que os princípios do DIMA necessitam de uma teoria própria. Na última parte, o trabalho procura demonstrar como o princípio da precaução pode ser operacionalizado através do fortalecimento institucional, sobretudo da Convenção-Quadro das Nações Unidas sobre Mudança do Clima. O tema das mudanças climáticas é paradigmático, já que exige ação internacional preventiva a fim de evitar os impactos do aquecimento global, mesmo face à inexistência de consenso científico sobre as causas e consequências desse fenômeno. Ao permitir maior participação democrática e abrir espaço para que a percepção pública sobre os riscos possa refletir em decisões jurídico-políticas, o arranjo institucional criado pela Convenção permite, ainda que com algumas falhas, uma discussão maior sobre os desafios que circundam o tema. Considerando os fundamentos da teoria de Beck sobre a modernização reflexiva, a origem política dos riscos e a democratização das discussões sobre eles, o papel da subpolítica na sociedade atual e a irreversibilidade de catástrofes ambientais, conclui-se que o princípio da precaução é indispensável ao direito e à política ao inserir a responsabilização a priori dos possíveis danos e a participação social nas decisões futuras / The purpose of the precautionary principle is to avoid irreversible damage to the environment and human health by allowing preventive action, even in the absence of scientific certainty regarding the causes or consequences of certain activity. Precaution is an answer to new technologies and phenomena that may promote irreparable and incommensurable impacts and, therefore, need to be reviewed beforehand by the international community, states and individuals. Furthermore, it nurtures popular participation in decision-making regarding what risks are acceptable in a given society and what risks should be avoided. The sociological foundation of this work is Ulrich Becks world risk society. The precautionary principle is analysed under the dogmatic and functional viewpoints: the principles main characteristics and critiques are presented, and I also explore the precautionary principles functions, social efficacy, and legal status. In order to explain the difficulties pertaining to the subject of international environmental law, this thesis analyzes the main theories on legal principles, and concludes that a more suitable theory for international environmental law principles is needed. In the last part, this work demonstrates how the precautionary principle can be operationalized through institutional strengthening, especially of the United Nations Framework Convention on Climate Change. Climate change is a paradigmatic case, since it demands international preventive action in order to avoid the impacts of global warming, even in the absence of scientific consensus regarding its causes and consequences. By allowing greater democratic participation and by creating space for communication so that public perception can be reflected in legal and political decisions, the institutional arrangement created by the Convention allows for, if imperfectly, a wider discussion about the challenges of climate change. Considering the foundations of Becks theory about reflexive modernization, the political origin of risks and the democratization of discussions on risks, the role of subpolitics in modern society and irreversibility of environmental catastrophes, this work concludes that the precautionary principle is indispensable to law and politics by adding a priori responsibility of possible damages and social participation in future decisions.

Made available in DSpace on 2017-06-01T18:18:19Z (GMT). No. of bitstreams: 1 susana_vieira_araujo.pdf: 445567 bytes, checksum: ba175d98e9374388b8186ca9efe2b0de (MD5) Previous issue date: 2013-05-15 / This paper addresses the issue of the necessity of criminal definition of parental alienation and the applicability of Law No. 12403/11 which reflects the whole constitution of parental alienation scored within these institutions, penal and criminal procedure. This sale, which is materialized through a dispute between the custodial parent and the other parent, so that those who hold the guard uses the children to avenge the parent who has visitation rights by disparaging campaigns, as not only accept the end of the marriage relationship. Reflecting this also with relatives, extending to the grandparents. With the privilege of studying this phenomenon, as well as the possibility of loss of power due to the same family, is that goes through a brief history of the family and some institutes which refer to the relationship parents and children, as the family power and procedural practices, this finding solutions to concrete cases. With the completion of multidisciplinary studies, done by professionals specialized area of law, together with psychologists, social workers and doctors is that one can give solution to this case, even prevent its effects. The technical reports arising from these studies underlie the decisions of the judiciary. This time, the loss of family power reflects a necessity imposed upon alienating in the face of parental alienation. After the tort approach, the approach is punitive, so that portrays the possibility of application of Law No. 12403/11 showing that precautionary measures are effective measures against the criminal actions of the alienating parent. This law put to the detention as an exception, is consistent with the reasons for the veto of Article 10 of the law of parental alienation. The application also institute criminal transaction, proposed in the rite of Law n º 9099/95 fits perfectly, too, to compel parental alienation. Demonstrating, categorically, that the criminalization of parental alienation avoid the growing characterization of this institute in Brazilian families. The work is characterized by a bibliographical information obtained through the sources of jurisprudence, doctrinal and Laws. / O presente trabalho aborda a temática da necessidade de tipificação penal da alienação parental e a aplicabilidade da Lei de nº 12403/11 que reflete toda a constituição da alienação parental pontuada dentro destes institutos, penal e processual penal. A referida alienação, que se materializa através de um litígio entre o genitor guardião e o outro progenitor, de modo que aquele que detêm a guarda usa os filhos para se vingar do genitor que tem o direito de visitação, mediante campanhas depreciativas, tão somente por não aceitar o fim do relacionamento conjugal. Refletindo esta também com os parentes, estendendo-se até os avós. Com o condão de estudar este fenômeno, assim como, a possibilidade da perda do poder familiar em decorrência do mesmo, é que se perpassa por um breve histórico sobre a família e alguns institutos que se referem à relação pais e filhos, como o poder familiar e as práticas processuais, esta buscando soluções aos casos concretos. Com a realização de estudos multidisciplinares, feitos por profissionais especializados da área de Direito, juntamente, com psicólogos, assistentes sociais e médicos é que se pode dar solução ao caso concreto, até mesmo evitar os seus efeitos. Os laudos técnicos advindos destes estudos fundamentam as decisões do judiciário. Desta feita, a perda do poder familiar reflete uma necessidade imposta ao alienador em face da alienação parental. Depois da abordagem civilista, passa-se a abordagem penalista, de modo que retrata a possibilidade de aplicação da Lei de nº 12403/11 demonstrando que as medidas cautelares são medidas penais efetivas contra as ações do genitor alienador. Esta lei ao colocar a prisão preventiva como exceção, se coaduna com as razões do veto do artigo 10 da lei de alienação parental. A aplicação, ainda, do instituto da transação penal, o rito proposto na Lei de nº 9099/95 cabe perfeitamente, também, para compelir a alienação parental. Demonstrando, categoricamente, que a penalização da alienação parental evitaria a crescente caracterização deste instituto nas famílias brasileiras. O trabalho se caracteriza por uma pesquisa bibliográfica obtendo informações através das fontes de jurisprudenciais, doutrinárias e Leis.

Purpose: The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market. Method: The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements. Conclusion: The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting. / Syfte: Syftet med studien är att beskriva och förklara hur internationella musikbolag redovisar sina immateriella tillgångar för att på så sätt kunna undersöka huruvida liknande metoder kan tillämpas på den svenska marknaden. Metod: Studien har utgått från en kvalitativ forskningsstrategi med en abduktiv ansats. Insamlad data kommer främst från sekundärkällor i form av tillstrykta koncernredovisningar. Slutsats: De svenska musikbolagen aktiverar sina immateriella tillgångar delvis eller inte alls, trots att dessa tillgångar i form av musikkataloger, rättigheter, kontrakt och förskott är de som genererar intäkter hos företagen. Studien har resulterat i en beskrivning av hur bolagen gör på internationell nivå enligt IASB och FASB’s regelverk. I och med denna redogörelse har vi funnit brister i sättet de svenska bolagen upprättar sin redovisning enligt årsredovisingslagen. I analysen påtalas dessa brister och i vilken mån dessa internationella standarder kan tillämpas hos de svenska bolagen för att på så sätt ta steget mot en mer rättvisande bild samt en harmoniserad och jämförbar redovisning.

Cette recherche vise à cibler le problème environnemental de la prolifération des algues bleu-vert au Québec, de déterminer les acteurs responsables de ce problème et de proposer des solutions politiques à long terme pour le résoudre. Dans la première partie, empirique, du travail, nous présentons la problématique de ce problème environnemental et ses causes. Par une étude de cas du lac Bromont, nous identifions les acteurs individuels et collectifs et montrons que des chercheurs ont proposé des solutions concrètes à long terme pour éradiquer les causes de la prolifération. Dans notre deuxième partie, normative, de notre recherche, nous discutons le principe de responsabilité de Hans Jonas et son principe de précaution, qui nous permet de formuler des principes d’actions éthiques concrètes, qui déterminent ce que les différents acteurs devraient faire : se demander ce que peut supporter la nature, d’inclure des questions de préservation et de prévention dans les prises de décision et opter pour des solutions à long terme. Dans la troisième partie du mémoire, nous posons la question : que peuvent faire les différents acteurs. Nous analysons la capacité des différents acteurs à assumer leurs responsabilités et ainsi à intervenir. L’analyse montre que la plupart des acteurs qui ont le plus de pouvoir d’agir n’en font pas usage en raison de leurs intérêts politiques. En reliant les trois parties de notre recherche, nous établissons pourquoi les acteurs ont une obligation morale d’utiliser leurs pouvoirs d’intervenir à bon escient et développons des pistes de solutions. / This research is about the environmental problem of blue-green algae proliferation in Quebec, to determine which agents are responsible for this problem and to propose long-term political solutions to solve it. In the first, empirical, part of the work, we present the problematic of this environmental issue and its causes. Through a case study of Lake Bromont, we identify the individual and collective agents and show that researchers have proposed concrete long-term solutions to eradicate the causes of the proliferation. In the second, normative, part of our research, we discuss Hans Jonas' principle of responsibility and his precautionary principle that allows us to formulate principles for concrete ethical actions. This allows us to determine what the different agents should do: ask themselves what nature can support, include questions of preservation and prevention in decision-making, and adopt long-term solutions. In the third part of the thesis, we ask the question: what can the different agents do? We analyze the capacity of the different agents to assume their responsibilities and thus to intervene. The analysis shows that most of the agents who have the most power to act do not use it because of their political interests. By connecting the three parts of our research, we establish why agents have a moral obligation to use their powers to intervene appropriately and develop possible solutions.

This thesis seeks to uncover women’s concerns about chemicals in the household, and, more specifically, in cleaning products. The research is based on semi-structured interviews with women who are primarily responsible for household cleaning and who consciously avoid conventional cleaning products. From a sociological standpoint, the topic remains unstudied. The women were critical of greenwashing and the institutions responsible for chemical regulation. Further, the women’s chemical-free lifestyle defied conventional definitions of activism. Sociological theories of risk are used to help understand women’s avoidance of chemicals. It was found that tenets of the precautionary principle were reflected in their reasoning for avoiding chemicals. Recent biomonitoring and body burden studies have influenced women’s knowledge of chemical risk and their decision to avoid them. The thesis demonstrates that risk-management, in this context, has become an individualized pursuit reflective of the neo-liberal ideology informing chemical regulation. / Canadian Institutes of Health Research

本論文共分三章，全數圍繞在消費尤拉方程式中，消費成長的高階動差在理論與實證上的重要性。分別說明如下： 本論文第一章討論消費高階動差在實證估計消費結構性參數之重要性。消費尤拉方程式是消費者極大化問題的一階條件，而自Hall (1978)起，估計消費結構參數如跨期替代彈性時，也多是利用這個尤拉方程式所隱涵的消費動態關係，進行估計。但是由於消費資料存在嚴重的衡量誤差問題，實證上多將尤拉方程式進行對數線性化，或是二階線性化後進行估計。 然而前述一、二階線性化，固然處理了資料的衡量誤差問題，卻也造成了參數估計上的近似誤差(approximation bias)。其原因來自於線性化過程中所忽略的高階動差實為內生，而與迴歸式中的二階動差相關。這使得即便用工具變數進行估計，仍然無法產生具有一致性的估計結果。這當中的原因在於足以解釋二階動差，卻又與殘差項中的高階動差直交的良好(valid)的工具變數無法取得。 我們認為在資料普遍存在衡量誤差的情況下，線性化估計尤拉方程式不失為一可行又易於操作的方法。於是我們嘗試在線性化的尤拉方程式中，將高階動差引入，並檢視這種高階近似是否能有效降低近似誤差。我們的模擬結果首先證實，過去二階近似尤拉方程式的估計，確實存在嚴重近似誤差。利用工具變數雖然可以少部份降低該誤差，但由於高階動差的內生性質，誤差仍然顯著。我們也發現，將高階動差引入模型，確實可以大幅降低近似誤差，但是在偏誤降低的同時，參數估計效率卻也隨之降低。 高階動差的引入，除了降低近似偏誤外，卻也必須付出估計效率降低的代價。我們因此並不建議無限制地放入高階動差。則近似階次選取，乃為攸關估計績效的重要因素。本章的第二部份，即著眼於該最適近似階次選取。我們首先定義使參數估計均方誤(mean squared error, MSE)為最小的近似階次，為最適近似階次。我們發現，該最適階次與樣本大小、效用函數的彎曲程度都有直接的關係。 然而在實際進行估計時，由於參數真值無法得知，MSE準則自然無法作為階次選取之依據。我們於是利用目前在模型與階次選取上經常被使用的一些準則進行階次選取，並比較這些不同準則下參數估計的MSE。我們發現利用這些準則，確實可以使高階近似尤拉方程式得到MSE遠低於目前被普遍採用的二階近似的估計結果，而為估計消費結構參數時更佳的選擇。 本論文第二章延續前一章的模擬結果，嘗試利用消費高階動差間的非線性關係，進一步改善高階近似消費尤拉方程式的估計表現。由第一章的研究結果，我們發現高階近似估計確有助大幅降低近似誤差，但這其中可能產生的估計效率喪失，卻是輕乎不得的。這個效率喪失，很大一部份來自於我們所使用的工具變數，雖然可以有效掌握消費成長二階動差的變動，但是當這同一組工具變數被用來解釋如偏態與峰態等這些更高階動差時，預測力卻大幅滑落。這使待得當我們將這些配適度偏低的配適後高階動差，放到迴歸式中進行估計時，所能提供的額外情報也就相當有限。而所造成的共線性問題，也自然使得估計效率大幅惡化。 於是在其他合格的工具變數相對有限的情況下，我們利用高階動差間所存在的均衡關係，將原來的工具變數進行非線性轉換，以求得對高階動差的較佳配適。由於消費動差間之關係，尚未見諸相關文獻。於是我們首先透過數值分析，進一步釐清消費高階動差間之關係。這其中尤為重要的是由消費二階動差所衡量的消費風險，與更高階動差間之關係。因為這些關係將為我們轉換工具變數之依據。 我們發現與二階動差相一致地，消費者對這些高階動差之預期，都隨其財富水準的提高而減少。這隱涵消費風險與更高階動差間之正向關係。更進一步檢視消費風險與高階動差間之關係也發現，二者間確實存在非線性之正向關係。而這也解釋了何以前一章線性的工具變數，雖可適切捕捉消費風險，但對高階動差的解釋力卻異常薄弱。 利用這些非線性關係，我們將原始的工具變數進行非線性轉換後，用以配適更高階動差。透過模擬分析，我們證實了這些非線性工具變數，確實大幅改善高階近似尤拉方程式的估計表現。除了仍保有與線性工具變數般的一些特性，諸如隨樣本的增加，最適近似階次也隨之增加之外，相較於線性工具變數，非線性工具變數可以在較低的近似階次下，就使得估計偏誤大幅下降。在近似階次愈高估計效率愈低的情況下，這自然大幅度地提高了估計效率。比較兩種工具變數估計結構數參數所產生的MSE也證實，非線性工具變數確實有遠低於原始線性工具變數的MSE表現。 然而我們同時也發現，利用非線性工具變數估計，若未適當選擇近似階次，效率喪失的速度，可能更甚於線性工具變數時。這凸顯了選擇近似階次的重要性。於是我們同樣檢視了前述階次選擇準則在目前非線性工具變數環境下的適用性。而總結第一、二章的研究結果，我們凸顯了高階動差的重要性，確實助益重要消費結構參數估計。而利用過去尚未被討論過的高階動差間非線性關係，更可大幅度改善估計績效。 本論文的最後一章，則旨在理論上建立高階動差的重要性。我們在二次式的效用函數(quadratic utility function)設定下，推導借貸限制下的最適消費決策。二次式的效用函數，由於其邊際價值函數(marginal value function)為一線性函數，因此所隱涵的消費決策，具有確定相等(certainty equivalence)的特性。這表示消費者只關心未來的期望消費水準，二階以上的更高階動差，都不影響其消費決策。然而這種確定相等的特性，將因為借貸限制的存在而不復存在，而高階動差的重要性也就因此凸顯。 我們證明，確定相等特性的喪失，其背後的理論原因在於，借貸限制的存在，使得二次式效用函數的邊際價值函數，產生凸性。消費者因而因應未來的不確定性，進行預防性儲蓄。透過分析解的求得，我們也得以進一步分析更高階動差的對消費決策的理論性質。同時我們也引申理論推導的實證意涵，其中較重要者諸如未受限消費者因預防性儲蓄行為所引發的消費過度敏感性現象，實證上樣本分割法的選取，以及高階動差的引入模型。 / The theme of this thesis seeks to explore the importance of higher-order moments in the consumption Euler equation, both theoretically and empirically. Applying log-linearized versions of Euler equations has been a dominant approach to obtaining sensible analytical solutions, and a popular choice of model specifications for estimation. The literature however by now has been no lack of conflicting empirical results that are attributed to the use of the specific version of Euler equations. Important yet natural questions whether the higher-order moments can be safely ignored, or whether higher-order approximations offer explanations to the stylized facts remain unanswered. Such inquires as in the thesis thus can improve our understanding toward consumer behaviors over prior studies based on the linear approximation. 1. What Do We Gain from Estimating Euler Equations with Higher-Order Approximations? Despite the importance of estimating structural parameters governing consumption dynamics, such as the elasticity of intertemporal substitution, empirical attempts to unveil these parameters using a log-linearized version of the Euler equation have produced many puzzling results. Some studies show that the approximation bias may well constitute a compelling explanation. Even so, the approximation technique continues to be useful and convenient in estimation of the parameters, because noisy consumption data renders a full-fledged GMM estimation unreliable. Motivated by its potential success in reducing the bias, we investigate the economic significance and empirical relevance of higher-order approximations to the Euler equation with simulation methodology. The higher-order approximations suggest a linear relationship between expected consumption growth and its higher-order moments. Our simulation results clearly reveal that the approximation bias can be significantly reduced when the higher-order moments are introduced into estimation, but at the cost of efficiency loss. It therefore documents a clear tradeoff between approximation bias reduction and efficiency loss in the consumption growth regression when higher-order approximations to the Euler equation is considered. A question of immediate practical interest arises ``How many higher-order terms are needed?'' The second part of our Monte-Carlo studies then deals with this issue. We judge whether a particular consumption moment should be included in the regression by the criterion of mean squared errors (MSE) that accounts for a trade-off between estimation bias and efficiency loss. The included moments leading to smaller MSE are regarded as ones to be needed. We also investigate the usefulness of the model and/or moment selection criteria in providing guidance in selecting the approximation order. We find that improvements over the second-order approximated Euler equation can always be achieved simply by allowing for the higher-order moments in the consumption regression, with the approximation order selected by these criteria. 2. Uncovering Preference Parameters with the Utilization of Relations between Higher-Order Consumption Moments Our previous attempt to deliver more desirable estimation performance with higher-order approximations to the consumption Euler equation reveals that the approximation bias can be significantly reduced when the higher-order moments are introduced into estimation, but at the cost of efficiency loss. The latter results from the difficulty in identifying independent variation in the higher-order moments by sets of linear instruments used to identify that in variability in consumption growth, mainly consisting of individual-specific characteristics. Thus, one major challenge in the study is how to obtain quality instruments that are capable of doing so. With the numerical analysis technique, we first establish the nonlinear equilibrium relation between consumption risk and higher-order consumption moments. This nonlinear relation is then utilized to form quality instruments that can better capture variations in higher-order moments. A novelty of this chapter lies in adopting a set of nonlinear instruments that is to cope with this issue. They are very simple moment transformations of the characteristic-related instruments, thereby easy to obtain in practice. As expected, our simulations demonstrate that for a comparable amount of the bias corrected, applying the nonlinear instruments does entail an inclusion of fewer higher-order moments in estimation. A smaller simulated MSE that reveals the improvement over our previous estimation results can thus be achieved.\ 3. Precautionary Saving and Consumption with Borrowing Constraint This last chapter offers a theoretical underpinning for the importance of the higher-order moments in a simple environment where economic agents have a quadratic-utility preference. The resulting Euler equation gives rise to a linear policy function in essence, or a random-walk consumption rule. The twist in our theory comes from a presence of borrowing constraint facing consumers. The analysis shows that the presence of the constraint induces precautionary motives for saving as responses from consumers to income uncertainties, even there has been no such motives inherent in consumers' preference. The corresponding value function now displays a convexity property that is virtually only associated with more general preferences than a quadratic utility. The analytical framework allows us to be able to characterize saving behaviors that are of precautionary motives, and their responses to changes in different moments of income process. As empirical implications, our analysis shed new light on the causes of excess sensitivity, the consequences of sample splitting between the rich and the poor, as well as the relevance of the higher-order moments to consumption dynamics, specifically skewness and kurtosis.