Whenever states’ rights to regulate and investor’s interests conflict with each other it is an unsolved question in investment treaty arbitration how one should balance those two positions. In particular, it is indefinite where to draw the line at what point states can actually exercise their rights without unlawfully violating the investor’s interests. A solution for this issue might be the proportionality test or analysis. Over the years, several tribunals approached proportionality, but took very different paths to understand and apply this legal concept. Especially, if one considers proportionality from its root in European and German law, some applications in investment treaty arbitration create confusion. Originating from a fixed methodological approach in the background of justifications of state measures, tribunals use proportionality in the process of defining and determining in contrast to the justification, as one would expect. Thus, it remains questionable which of those approaches is correct or if there is rather one correct application of proportionality in the context of investment treaty arbitration. This work argues in favour of proportionality being a legal concept which originates from German and European jurisprudence and migrated to international law. In international law it was established as a legal principle and subsequently adopted, inter alia, in investment treaty arbitration. Nevertheless, tribunals should be more careful when using proportionality. Especially, when naming and transferring a particular legal construct, it should not be used out of context. This endangers an award’s persuasiveness and furthers the fragmentation in international investment law. Tribunals should only refer to the ‘principle of proportionality’ or a ‘proportionality test/analysis’ when they actually apply it. And this application requires the concept to be used in the background of justification and not determination. Furthermore, the three/four significant steps must be followed in order to obtain the aimed proportional result.

The aim of this essay is to investigate how a demarcation is made between employees’ right to religious freedom next to employers’ interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee—when accepting a contract of employment—have accepted certain restrictions of his or her religious freedom. When the employee later on isn’t willing to fulfill duties stated in the contract—due to his or her religious beliefs—it has been defined as labor refusal. However, it seems as though The Court has come to develop a nuanced view on the matter, arguing in the case of Eweida v the United Kingdom for restrictions—when made on employee’s freedom of religion—to be proportionate. Case law further shows that religious beliefs are not protected when they’re challenging other fundamental rights such as protection from discrimination due to sexual orientation. Conflict has surfaced when religious employees were unable to shake hands with employers of the opposite sex, asked for time to pray during working hours and requested to wear a headscarf or a turban at work. The essay also investigates the Swedish legal case ”handskakningsfallet” where the religious manifestation was decided on the basis of direct discrimination. However, the essay finds strong reasons for such manifestations to be assessed in relation to indirect discrimination, which would enable for proportionate assessments. Furthermore, such assessments would pave way for fair and correct judgements when investigating if one has been discriminated or not.   Lastly the essay highlights the importance of making such proportionate assessment stated above when deciding if religious interests should be protected or not on the labour market to enable a fair balance between all interests. / Uppsatsen undersöker hur gränsdragningen görs när arbetstagare vill nyttja sin religionsfrihet i relation till arbetsgivares intresse att på ett effektivt sätt leda och fördela arbetet. Arrowsmith-principen vad gäller forum internum och externum kan användas vägledande vid sådana gränsdragningar. Rättspraxis visar vidare att anställningsavtalet tillmäts stor betydelse och att arbetstagaren vid ingående av avtal får anses sig ha underkastat sig de regler och krav avtalet ställer. När arbetstagaren sålunda har vägrat att utföra de arbetsuppgifter som faller inom ramen för anställningen med hänvisning till sin religiösa tro har detta bedömts vara arbetsvägran. Europadomstolen synes dock ha utvecklat en mer nyanserad syn i frågan och motiverar i fallet Eweida mot Storbritannien för vikten av en proportionalitetsbedömning när religionsfriheten begränsas i anställningsförhållandet. Vidare visar rättspraxis att religiösa åskådningar inte skyddas när de utmanar andra mänskliga rättigheter, såsom exempelvis skyddet mot diskriminering p.g.a. sexuell läggning.  Konflikt har uppstått när religiösa arbetstagare inte kunnat ta arbetsgivare av det motsatta könet i hand, velat be på arbetstid samt velat bära slöja eller turban på arbetsplatsen. Uppsatsen undersöker också ”handskakningsfallet” och övervägande skäl talar för att frågan om religiösa manifestationer torde bedömas utifrån indirekt diskriminering. Proportionalitetsbedömningar torde på ett rättvist och korrekt sätt avgöra om diskriminering ligger för handen eller inte.  Avslutningsvis betonar uppsatsen vikten av proportionalitetsbedömningar i varje enskilt fall för att avgöra om religiösa intressen ska skyddas respektive inte skyddas på arbetsmarknaden för att sålunda uppnå en balans mellan samtliga intressen.

Contexte : Chez les adolescents, les différences sociales dans les pratiques d’activité physique (AP) et les comportements sédentaires restent peu expliquées. Les interventions universelles proportionnées visant la réduction des inégalités sociales chez les adolescents en situation de surpoids/obésité sont rares. Objectifs : Explorer les relations entre l’AP, la sédentarité, les facteurs sociaux, familiaux et scolaires chez les adolescents. Quatre axes de recherche ont été définis : identification des facteurs associés à l'AP et à la sédentarité, étude de la participation des adolescents en situation de surpoids/obésité socialement moins favorisés à une intervention universelle proportionnée en milieu scolaire, analyse de la perception des adolescents de leurs pratiques et évaluation de l'efficacité de l'intervention. Méthodes : Ces travaux sont issus d’essais en milieu scolaire : PRALIMAP (PRomotion de l'ALIMentation et de l'Activité Physique) et PRALIMAP-INÈS (INÈgalité de Santé). Le questionnaire international d’AP (IPAQ) a été utilisé pour mesurer l’AP et la sédentarité. Le niveau social a été défini à partir des catégories socioprofessionnelles et de l’échelle d’aisance familiale (FAS). Des entretiens individuels ont permis le recueil des perceptions. Des régressions logistiques ont été réalisées. Résultats : L'AP était dépendante des caractéristiques sociales, familiales et scolaires. La dépense énergétique totale n’était pas suffisante pour identifier les différences sociales en AP. Les freins perçus à la pratique d’AP étaient majoritairement individuels et étaient différents selon le niveau social et le sexe. Une intervention universelle proportionnée en milieu scolaire a permis la mobilisation de ces adolescents et de réduire les inégalités sociales d’AP. Conclusion : Ces travaux soulignent l’importance de la mise en œuvre en milieu scolaire d’actions spécifiques en AP pour les adolescents en situation de surpoids/obésité socialement moins favorisés / Background: Among adolescents, social differences in physical activity (PA) and sedentary behaviour (SB) are seldom explained. Proportionate universal interventions aimed at reducing social inequalities among overweight adolescents are uncommon. Objectives: To explore correlations between PA, SB, social, family and school-related factors among adolescents. Four research topics were elaborated: identifying factors associated with PA and SB, analysing socially less-advantaged overweight adolescents’ participation in a proportionate universal school intervention, analysing adolescents' perceptions of their PA practice, and evaluating the effectiveness of this intervention. Methods: This work is the result of two trials in the school setting: (PRomotion de l'ALIMentation et de l'Activité Physique) and PRALIMAP-INÈS (INÈgalité de Santé). The International PA Questionnaire (IPAQ) was used to measure PA and SB. Social status was defined according to socio-professional categories and the family affluence scale (FAS). Data on perceptions was collected from individual interviews. Individual interviews allowed data collection of perceptions. Logistic regressions were also carried out. Results: PA was dependent on social, family and school-related characteristics. Total energy expenditure was not sufficient to identify social differences in PA. The perceived barriers to PA practice were mostly individual and were different according to social status and gender. The proportionate universal intervention in schools successfully engaged these adolescents and reduced social inequalities related to PA. Conclusion: This work emphasises the importance of implementing specific activities in PA for socially less advantaged overweight adolescents

O objetivo desta pesquisa é avaliar os impactos da eliminação do método de consolidação proporcional, com a adoção da IFRS 11, para as empresas do mercado brasileiro com investimentos em joint ventures. A aplicação da IFRS 11 trouxe impactos tanto em termos conceituais quanto práticos. Entretanto, a principal alteração foi a eliminação da consolidação proporcional como uma alternativa para o reconhecimento dos investimentos em joint ventures, considerando que esse era o método utilizado por muitos países e que, conforme alguns autores, produzia informações de maior relevância. Para tanto, primeiramente analisaram-se as 111 comment letters enviadas em resposta ao Exposure Draft 09, sendo que esta análise demonstrou que a maior parte dos respondentes não concordavam com a emissão da IFRS 11 como proposta no ED 09, principalmente em relação à eliminação do método de consolidação proporcional. Na sequência, avaliaram-se os impactos da transição da consolidação proporcional para o MEP nos valores reportados pelas empresas do mercado brasileiro com investimentos joint ventures, com a finalidade de verificar se essas diferenças são estatisticamente significantes. A população construída nesta pesquisa é formada por 79 empresas do mercado brasileiro que apresentavam as características necessárias. Utilizando Testes de Média, os resultados indicam que, exceto para as variáveis Fluxo de Caixa das Atividades de Financiamento, Indicadores de Liquidez e Composição do Endividamento, todas as demais 16 variáveis analisadas apresentaram diferenças estatisticamente significantes quando da transição da consolidação proporcional para o MEP. Ademais, esse impacto é mais evidente em alguns setores como Bens Industriais, Construção e Transporte, Utilidade Pública. Esses resultados levam à aceitação da hipótese proposta, de que os valores reportados pelas empresas do mercado brasileiro com investimentos em joint ventures após a adoção da IFRS 11 são significativamente diferentes dos valores que vinham sendo reportados até então. Esses achados são importantes considerando que essa alteração impacta não apenas os indicadores contábeis em si, mas outras variáveis que estão atreladas a esses indicadores, como a necessidade de renegociação de covenants, além de evidenciar uma das principais críticas ao MEP: a possibilidade de as empresas utilizarem desses investimentos para retirar dívidas do balanço. Por fim, este trabalho propôs um modelo de conciliação entre as demonstrações contábeis elaboradas pela consolidação proporcional e pelo MEP, com a finalidade de verificar se os usuários da informação contábil poderiam estimar, utilizando as informações divulgadas em notas explicativas, quais seriam os valores reportados pelas empresas pela consolidação proporcional. Utilizando uma amostra de 45 empresas e considerando aceitável uma diferença de até 2%, os ajustes identificados no modelo proposto explicam as diferenças nos valores reportados por aproximadamente 82% das empresas analisadas. Os resultados em conjunto indicam que a eliminação da consolidação proporcional com a adoção da IFRS 11 produziu impacto significativo nos valores reportados pelas empresas do mercado brasileiro, porém, esse impacto pode ser amenizado pelo volume maior de informações sobre as joint ventures, exigidas pela IFRS 12, já que os usuários conseguem estimar quais seriam os valores reportados pelos dois métodos e utilizar o tipo de informação que considerem de maior relevância. / The purpose of this research is to assess the impacts of eliminating the proportionate consolidation method, as a consequence of the adoption of IFRS 11, for companies from Brazilian capital market with joint ventures investments. IFRS 11 adoption brought both conceptual and practical impacts. However, the main change was eliminating the proportionate consolidation as an alternative to recognize joint ventures investments, considering that this was the method used by many countries; which, according to some authors, produces more relevant information. Firstly, the 111 comment letters in response to the Exposure Draft 09 were analyzed, and it demonstrated that the majority of the respondents disagreed with the issuance of IFRS 11 as proposed in the ED 09, especially about the elimination of the proportionate consolidation. Subsequently, it was analyzed the impact of the transition from the proportionate consolidation to the equity method on the accounting amounts reported by companies in the Brazilian capital market with joint venture investments, through statistical analysis. The constructed population for this research is composed by 79 companies which presented the necessary characteristics. Using Mean Tests, the results show that, except for Cash Flow from Financial Activities, Liquidity Indicators and Composition of Debt, all other 16 variables analyzed had statistically significant differences between the proportionate consolidation and the equity method. Moreover, this impact is greater in some sectors, such as Industrial Goods, Construction and Transportation and Public Utilities. These results confirm the hypotheses proposed by this research, that the accounting amounts reported by Brazilian companies with joint ventures investments after IFRS 11 adoption are significantly different from the accounting amounts that had been reported so far. These findings are important because this change impacts not only the financial indicators but also other variables that are tied to these indicators, such as the need of renegotiating covenants, and also highlights one of the main critics of the equity method: the possibility that companies use these investments to remove debts of their own statements of financial position. Finally, this research proposed a conciliation model between the financial statements prepared applying the proportionate consolidation and applying the equity method, in order to verify if the stakeholders could estimate, using only the information disclosed in notes, the accounting amounts reported by companies applying the proportionate consolidation method. Using a sample of 45 companies and considering as acceptable a difference of 2%, the adjustments identified in the model proposed explain the differences in the accounting amounts reported by approximately 82% of the companies analyzed. All these results indicate that the elimination of proportionate consolidation, as a consequence of IFRS 11 adoption, has a significant impact on the accounting amounts reported by Brazilian companies, however, this impact can be mitigated by the greater volume of information about the joint ventures required by IFRS 12, considering that the stakeholders can estimate the accounting amounts reported by the two methods and use the information that they consider most relevant.

O objetivo desta pesquisa é avaliar os impactos da eliminação do método de consolidação proporcional, com a adoção da IFRS 11, para as empresas do mercado brasileiro com investimentos em joint ventures. A aplicação da IFRS 11 trouxe impactos tanto em termos conceituais quanto práticos. Entretanto, a principal alteração foi a eliminação da consolidação proporcional como uma alternativa para o reconhecimento dos investimentos em joint ventures, considerando que esse era o método utilizado por muitos países e que, conforme alguns autores, produzia informações de maior relevância. Para tanto, primeiramente analisaram-se as 111 comment letters enviadas em resposta ao Exposure Draft 09, sendo que esta análise demonstrou que a maior parte dos respondentes não concordavam com a emissão da IFRS 11 como proposta no ED 09, principalmente em relação à eliminação do método de consolidação proporcional. Na sequência, avaliaram-se os impactos da transição da consolidação proporcional para o MEP nos valores reportados pelas empresas do mercado brasileiro com investimentos joint ventures, com a finalidade de verificar se essas diferenças são estatisticamente significantes. A população construída nesta pesquisa é formada por 79 empresas do mercado brasileiro que apresentavam as características necessárias. Utilizando Testes de Média, os resultados indicam que, exceto para as variáveis Fluxo de Caixa das Atividades de Financiamento, Indicadores de Liquidez e Composição do Endividamento, todas as demais 16 variáveis analisadas apresentaram diferenças estatisticamente significantes quando da transição da consolidação proporcional para o MEP. Ademais, esse impacto é mais evidente em alguns setores como Bens Industriais, Construção e Transporte, Utilidade Pública. Esses resultados levam à aceitação da hipótese proposta, de que os valores reportados pelas empresas do mercado brasileiro com investimentos em joint ventures após a adoção da IFRS 11 são significativamente diferentes dos valores que vinham sendo reportados até então. Esses achados são importantes considerando que essa alteração impacta não apenas os indicadores contábeis em si, mas outras variáveis que estão atreladas a esses indicadores, como a necessidade de renegociação de covenants, além de evidenciar uma das principais críticas ao MEP: a possibilidade de as empresas utilizarem desses investimentos para retirar dívidas do balanço. Por fim, este trabalho propôs um modelo de conciliação entre as demonstrações contábeis elaboradas pela consolidação proporcional e pelo MEP, com a finalidade de verificar se os usuários da informação contábil poderiam estimar, utilizando as informações divulgadas em notas explicativas, quais seriam os valores reportados pelas empresas pela consolidação proporcional. Utilizando uma amostra de 45 empresas e considerando aceitável uma diferença de até 2%, os ajustes identificados no modelo proposto explicam as diferenças nos valores reportados por aproximadamente 82% das empresas analisadas. Os resultados em conjunto indicam que a eliminação da consolidação proporcional com a adoção da IFRS 11 produziu impacto significativo nos valores reportados pelas empresas do mercado brasileiro, porém, esse impacto pode ser amenizado pelo volume maior de informações sobre as joint ventures, exigidas pela IFRS 12, já que os usuários conseguem estimar quais seriam os valores reportados pelos dois métodos e utilizar o tipo de informação que considerem de maior relevância. / The purpose of this research is to assess the impacts of eliminating the proportionate consolidation method, as a consequence of the adoption of IFRS 11, for companies from Brazilian capital market with joint ventures investments. IFRS 11 adoption brought both conceptual and practical impacts. However, the main change was eliminating the proportionate consolidation as an alternative to recognize joint ventures investments, considering that this was the method used by many countries; which, according to some authors, produces more relevant information. Firstly, the 111 comment letters in response to the Exposure Draft 09 were analyzed, and it demonstrated that the majority of the respondents disagreed with the issuance of IFRS 11 as proposed in the ED 09, especially about the elimination of the proportionate consolidation. Subsequently, it was analyzed the impact of the transition from the proportionate consolidation to the equity method on the accounting amounts reported by companies in the Brazilian capital market with joint venture investments, through statistical analysis. The constructed population for this research is composed by 79 companies which presented the necessary characteristics. Using Mean Tests, the results show that, except for Cash Flow from Financial Activities, Liquidity Indicators and Composition of Debt, all other 16 variables analyzed had statistically significant differences between the proportionate consolidation and the equity method. Moreover, this impact is greater in some sectors, such as Industrial Goods, Construction and Transportation and Public Utilities. These results confirm the hypotheses proposed by this research, that the accounting amounts reported by Brazilian companies with joint ventures investments after IFRS 11 adoption are significantly different from the accounting amounts that had been reported so far. These findings are important because this change impacts not only the financial indicators but also other variables that are tied to these indicators, such as the need of renegotiating covenants, and also highlights one of the main critics of the equity method: the possibility that companies use these investments to remove debts of their own statements of financial position. Finally, this research proposed a conciliation model between the financial statements prepared applying the proportionate consolidation and applying the equity method, in order to verify if the stakeholders could estimate, using only the information disclosed in notes, the accounting amounts reported by companies applying the proportionate consolidation method. Using a sample of 45 companies and considering as acceptable a difference of 2%, the adjustments identified in the model proposed explain the differences in the accounting amounts reported by approximately 82% of the companies analyzed. All these results indicate that the elimination of proportionate consolidation, as a consequence of IFRS 11 adoption, has a significant impact on the accounting amounts reported by Brazilian companies, however, this impact can be mitigated by the greater volume of information about the joint ventures required by IFRS 12, considering that the stakeholders can estimate the accounting amounts reported by the two methods and use the information that they consider most relevant.

Les inégalités de participation au dépistage du cancer du col de l’utérus (CCU) sont multifactorielles et la prévention primaire du CCU par la vaccination contre les papillomavirus humains (HPV) oncogènes pourrait présenter des similarités. Médecin de premier recours de l’ensemble de la population, le médecin généraliste (MG) pourrait avoir une place importante dans la limitation de ces inégalités et nous voulions l’explorer avant l’implémentation du dépistage organisé national français (DONF) du CCU.La comparaison des données de remboursement de deux départements français dont l’un participait à l’expérimentation de dépistage organisé, a mis en évidence une participation au dépistage plus importante dans le département d’expérimentation. Le gradient de participation diminuant avec l’augmentation du niveau de défavorisation était plus fort dans le département d’expérimentation, et plus encore en milieu rural. Nos données ne nous ont pas permis d’explorer ces aspects pour la vaccination contre les HPV.Interrogés sur leurs préférences pour limiter ces inégalités dans le cadre du DONF, gynécologues et MG étaient favorables au ciblage des femmes non dépistées, par invitations centralisées impliquant le médecin traitant déclaré ou en leur fournissant la liste des femmes non dépistées de leur patientèle. Le ciblage des femmes de plus de 50 ans ou défavorisées, de même que les autoprélèvements de dépistage des HPV, étaient rejetés par les praticiens.L’ensemble de nos travaux confirmaient l’importance d’un universalisme proportionné lors de l’implémentation du DONF. L’adhésion des praticiens, dont les MG, nécessitera une information sur la motivation des mesures proposées. / Unequal participation in uterine cervical cancer screening (UCC) is multifactorial and primary prevention of UCC by vaccination against oncogenic human papillomavirus (HPV) may have similarities. As primary care physicians for the overall population, general practitioners (GPs) could be a major contributor in limiting these inequalities. We aimed to explore these contributions before the implementation of the French national organized screening (FNOS) of UCC.The comparison of reimbursement data from two French departments, one of which experimented a regional organized screening, revealed a greater participation in screening in the experimental department. The participation gradient decreasing with the increase of deprivation was stronger in the experimental department, and moreover in rural areas. Our data did not allow us to explore these aspects for HPV vaccination.Asked about their preferences to limit these inequalities when implementing the FNOS, gynecologists and GPs were in favour of targeting unscreened women, by centralized invitations involving the declared attending physician, or by providing them with a list of unscreened women among their patients. Targeting women over 50 years old or deprived women, as well as HPV self-sampling, were options rejected by practitioners.Our results confirmed the importance of a proportionate universalism when implementing the FNOS. The involvement of practitioners, including GPs, will require information on the rational of the proposed measures.

This diploma thesis deals with consolidated financial statements, their requirements, methods of consolidation and elimination of mutual relations. The consolidation group and consolidated financial statements are established on the basis of theoretical knowledge. The evaluation and suggestions for improvement of financial situation of consolidation group is based on financial analysis of consolidated financial statements.

在美國，會計師界多主張受到不公平的法律對待，一直到現在，他們對於未偵測到的重大財務報表誤述，多需負起「連帶賠償」的責任，因此近二十年來會計師團體一直極力爭取更為寬鬆的「比例賠償」制度，終於在最近幾年得到逐步地改善；但另一方面，投資人則擔心「比例賠償」制度的實施，將會使得投資人在面臨被告經理人沒有能力償還賠償時，無法從被告會計師身上取得補償而降低對其之保護。有鑑於此項議題之爭議不斷，本研究欲藉由檢視會計師法律責任會如何影響經理人的舞弊行為以及會計師的查核努力，以釐清會計師法律責任對審計失敗的影響。 本研究修正Patterson and Wright (2003)的分析模型，進一步以經理人策略性選擇舞弊金額的情況加入賽局模型，探討在審計品質只受會計師查核努力與其同時受到會計師查核努力和經理人舞弊金額的兩種審計情境下，不同會計師法律賠償責任對於會計師最適查核努力和經理人舞弊金額選擇之影響。 □ 本研究發現，無論在何種審計情境下，若會計師被裁定應負擔法律賠償比率與其早先的查核努力水準間有相當程度之敏感性時，則在比例賠償制度下，會計師的查核努力水準將會大於連帶賠償制度下所投入的水準，如此將使得財務報表的查核品質提升，增加對投資人事前的保護。本研究之結果希冀能提供國內主管機關在制訂會計師法律賠償責任時的參考依據。 / In America, the audit profession contends legal practices treat auditors unfairly. Until recently, they have been held jointly and severally liable for undetected material misstatements and have had to pay their own legal fees whether or not they prevail in court. Hence, they have asked for proportionate liability regime in decades and have got some success. A primary concern about proportionate liability is its potential effects on stockholders. Opponents claim that proportionate liability would decrease investor protection when managers are bankrupt due to the reduction in compensatory payments from auditors. Until now, this controversy still exists. To understand how auditor’s legal liability affects audit failure, this study focuses on the impacts of auditor’s legal liability on management fraud and audit effort. Based on Patterson and Wright (2003) analytical model, this study investigates the effectiveness of proportionate liability in reducing the amount of management fraud and the audit failure rate relative to joint and several liability in two strategic audit settings: one that audit quality is affected by audit effort and one that audit quality is affected by both audit effort and the amount of management fraud. My results show that a proportionate liability rule with large marginal liability relief for audit quality can effectively decrease the amount of management fraud and the audit failure rate relative to joint and several liability in both strategic audit settings. This result would provide valuable reference in auditor’s legal liability determination for policy-makers and regulators.

Submitted by Rosivalda Pereira (mrs.pereira@ufma.br) on 2017-06-23T20:42:44Z No. of bitstreams: 1 CesarCasteloBranco.pdf: 11257769 bytes, checksum: 911c33f2f0ba5c1c0948888e713724f6 (MD5) / Made available in DSpace on 2017-06-23T20:42:44Z (GMT). No. of bitstreams: 1 CesarCasteloBranco.pdf: 11257769 bytes, checksum: 911c33f2f0ba5c1c0948888e713724f6 (MD5) Previous issue date: 2016-12-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPQ) / This work proposes new methodologies to optimize the choice of the parameters of the proportionate normalized least-mean-square (PNLMS) adaptive algorithms. The proposed approaches use procedures based on two optimization methods, namely, the golden section and tabu search methods. Such procedures are applied to determine the optimal parameters in each iteration of the adaptation process of the PNLMS and improved PNLMS (IPNLMS) algorithms. The objective function for the proposed procedures is based on the a posteriori estimation error. Performance studies carried out to evaluate the impact of the PNLMS and IPNLMS parameters in the behavior of these algorithms shows that, with the aid of optimization techniques to choose properly such parameters, the performance of these algorithms may be improved in terms of convergence speed for the identification of plants with high sparseness degree. The main goal of the proposed methodologies is to improve the distribution of the adaptation energy between the coefficients of the PNLMS and IPNLMS algorithms, using parameter values that lead to the minimal estimation error of each iteration of the adaptation process. Numerical tests performed (considering various scenarios in which the plant impulse response is sparse) show that the proposed methodologies achieve convergence speeds faster than the PNLMS and IPNLMS algorithms, and other algorithms of the PNLMS class, such as the sparseness controlled IPNLMS (SC-IPNLMS) algorithm. / Neste trabalho, novas metodologias para otimizar a escolha dos parâmetros dos algoritmos adaptativos LMS normalizados proporcionais (PNLMS) são propostas. As abordagens propostas usam procedimentos baseados em dois métodos de otimização, a saber, os métodos da razão áurea e da busca tabu. Tais procedimentos são empregados para determinar os parâmetros ótimos em cada iteração do processo de adaptação dos algoritmos PNLMS e PNLMS melhorado (IPNLMS). A função objetivo adotada pelos procedimentos propostos é baseada no erro de estimação a posteriori. O estudo de desempenho realizado para avaliar o impacto dos parâmetros dos algoritmos PNLMS e IPNLMS no comportamento dos mesmos mostram que, com o auxílio de técnicas de otimização para escolher adequadamente tais parâmetros, o desempenho destes algoritmos pode ser melhorado, em termos de velocidade de convergência, para a identificação de plantas com elevado grau de esparsidade. O principal objetivo das metodologias propostas é melhorar a distribuição da energia de ativação entre os coeficientes dos algoritmos PNLMS e IPNLMS, usando valores de parâmetros que levam ao erro de estimação mínimo em cada iteração do processo de adaptação. Testes numéricos realizados (considerando diversos cenários nos quais a resposta impulsiva da planta é esparsa) mostram que as metodologias propostas alcançam velocidades de convergência superiores às dos algoritmos PNLMS e IPNLMS, além de outros algoritmos da classe PNLMS, tais como o algoritmo IPNLMS com controle de esparsidade (SCIPNLMS).

Une notion relative (formée d’un concept de base et d’un qualificatif) pourrait apparaître comme unedisposition équivoque. Le principe de légalité impose cependant de fonder toute décision sur unenorme de référence ; la saisine d’une juridiction laisse d’ailleurs supposer que le justiciable en a uneconnaissance spontanée, ni le contexte législatif ni des mesures d’instruction ne suffisant à corrigerl’imprécision linguistique de la loi. Si la coutume permet d’expliciter le concept de base, elle necirconscrit pas pour autant le seuil induit par le qualificatif législatif. La marge d’appréciationprétorienne en découlant ne rend alors la sanction concevable qu’en fonction d’une flagrancefactuelle. Cette dernière conduit à renverser la charge probatoire, en faisant peser sur le défendeurla preuve de la normalité des faits au regard de la norme socialement acceptée. Elle exclut aussi duchamp judiciaire les situations insuffisamment caractérisées, suggérant que le Code civil tolère unepart d’anomalie dans la société et impliquant une personnalisation circonstancielle de la décision. Ensomme, la disproportion des faits est seule sanctionnée et implique une pondération des droits enconflit. Ainsi comprise, la relativité procure au droit quelque souplesse, sans entraîner d’arbitrairejudiciaire : elle permet d’englober des situations marginales dans une même finalité politique. Lerecours aux notions relatives participe donc de l’idée de ne pas réglementer par un droit imposé deplano et révèle le recul de l’ordre public de direction. Le danger réside alors dansl’instrumentalisation de la relativité pour en faire un outil légistique d’exaltation des droits subjectifs. / A relative notion (consisting of a basic concept and a qualifier) could appear as an equivocalprovision. However the principle of legality imposes to base every decision on a reference norm ;referral to a court implies moreover that the person subject to trial has a spontaneous knowledge ofit, neither the legislative context nor investigative measures being sufficient to correct the linguisticimprecision of the law. If custom allows to make explicit the basic concept, it doesn’t for all thatdelimit the threshold inferred by the legislative qualifier. The margin of praetorian appreciationfollowing from it renders then the sanction conceivable only according to factual obviousness. Thelatter leads to reverse the onus of proof by loading the defendant with the proof of the normality ofthe facts with regard to the socially accepted norm. It also excludes from the judicial field theinsufficiently characterized situations, suggesting that the civil code tolerates a share of anomaly insociety and entailing a personalization of the decision for the occasion. In short, only thedisproportion of facts is sanctioned and involves a balancing of the rights in dispute. Understood likethis, relativity gives to the law some flexibility without leading to judicial arbitrary : it affords toinclude marginal situations into a same political finality. The recourse to relative notions is akin to theidea to not regulate by a law imposed ipso jure and reveals the retreat of directional public order. Thedanger lies then in the instrumentalization of relativity in order to make of it a legistics tool pavingthe way for an ill-considered flourishing of one’s rights.