The accelerating pace of growth of aquaculture in sub-Saharan Africa has received much positive appraisal because of the potential of the industry to contribute to economic development and food security by providing jobs and animal protein. Adoption of best management practices (BMPs) holds the potential to ameliorate the related environmental impacts of aquaculture, such as in the amounts of nutrients and sediment that will enter natural water bodies from earthen pond effluents. The goals of this study were to characterize adoption of aquaculture BMPs on small-scale, pond-based farms in Ghana, and to assess selected economic, social, and environmental outcomes of BMP adoption. Two BMPs: 1) water reuse, and 2) commercial floating feeds, were investigated for adoption by pond-based fish farmers in Ghana. I conducted my study in Ghana using on-farm experiments involving intensive monitoring of water quality and growth of Nile tilapia (Oreochromis niloticus) over two production cycles. Additionally, I administered a baseline survey to 393 (and a follow-up survey to 160) fish farmers. I determined the best model for modelling farmed Nile tilapia growth with multi-model inference based on Akaike information criterion (AIC), the profitability of adopting BMPs with stochastic enterprise budgets and, social welfare impact with the Economic-Surplus model. I used a Markov model to predict the equilibrium rate of adoption of the two BMPs and determined the impact of BMP adoption on the reduction of pollutant loading with the Minimum-Data method of the Tradeoffs Analysis (TOA-MD). My results showed that the logistic model is a better alternative to the von Bertalanffy model for modelling the growth of Oreochromis niloticus under pond aquaculture conditions. There were no significant differences in fish weight between the water re-use BMP and the use of new water. Adoption of the commercial floating feed BMP resulted in a 100% increase in fish final weight and yield, and in higher profitability, compared to the sinking feed type. Probability of making a profit was highest (72%) in the scenario with commercial feed and self-financing. Net present values (NPV) of about US$ 11 million and US$ 375 million could be obtained from the adoption of commercial floating feed and Genetically-Improved Farm Tilapia (GIFT) strain, respectively, in Ghana. Hence, any innovation that has a significant impact on fish yield also will have a significant impact on mean NPV and social welfare. However, I identified a number of potential negative ecological and genetic impacts exist from introducing the GIFT strain into Africa from Asia. Although considered low-intensity production systems, nutrients and solids in study ponds were found to be higher than levels expected in intensive culture ponds by wide margins. Pond water quality was significantly higher with commercial floating feed. The water-reuse BMP also prevented pollutants from leaving ponds altogether for the number of cycles for which pond water was reused, especially if associated BMPs such as rainfall capture and avoidance of water exchange are observed. Significant reductions in the loading of all water quality variables (nitrogen, phosphorus, solids, and BOD5) could be achieved with the adoption of the recommended feed type in Ghana. Adoption of the water reuse BMP has the potential to cause pollution reductions of 200% - 3,200% above that from the floating feed BMP. The strongest influence on the combined adoption of these BMPs were from : farmer's awareness of the feed BMP, perceived necessity and relative profitability of the water reuse BMP, and farmer's years of experience. A combination of central media (workshops), demonstrations, and lateral diffusion was found to be the most effective channel for disseminating these BMPs. Maximum adoption rate of the feed BMPs was estimated to be 38% - 58%. Also, US$ 6,000/year and US$12,000/year need to be paid per 0.6 ha pond surface area to push adoption of the feed BMP to 50% and 70%, respectively. Hence, to ensure the successful adoption of aquaculture BMPs, I recommend that regular well-planned workshops be organized to create awareness and a conducive atmosphere to target farmers at multiple stages of the innovation decision process. Incentives and effective dissemination will encourage the adoption of these and other environmental BMPs. Feed costs need to be lowered in order to encourage the adoption of commercial floating feed in Ghana. Future analyses could quantify the differences in production costs between using the two water types, to reveal the possible higher relative profitability of pond water reuse over draining ponds after each production cycle. Also, African governments are advised to commission rigorous baseline and ecological risk analyses before adoption of the GIFT strain. Improvements in management practices and infrastructure could increase the yield and profitability of the local strains even if genetically-improved strains are not introduced. / Ph. D.

Avant le début de la pandémie de Covid-19, le marché du travail québécois était déjà touché par une pénurie de main-d’œuvre. Puis, les mesures de restrictions imposées par le gouvernement pour freiner la propagation du virus à partir de mars 2020 sont venues changer la donne. Par exemple, dans les services jugés prioritaires, la pénurie de main-d’œuvre s’est aggravée. Au contraire, dans d’autres secteurs comme l’hébergement et la restauration de même que les arts et la culture, des mises à pieds massives ont eu lieu et des surplus de main-d’œuvre temporaires ont été observés, avant de laisser place à des pénuries de main-d’œuvre à nouveau. C'est dans ce contexte que notre recherche vise à déterminer quels sont les effets de la disponibilité de la main-d’œuvre sur les relations de travail en milieu syndiqué et sur la vie syndicale. Afin de répondre à cette question, nous avons conduit 13 entrevues au cours desquelles nous aurons rencontré 15 représentants d’employeurs privés et de syndicats œuvrant à différents niveaux (sectoriel et entreprise) dans quatre (4) secteurs affectés de diverses manières par la pandémie: le secteur manufacturier, l’entretien ménager, les marchés d’alimentation et l’hébergement. L’analyse de nos résultats indique qu’au niveau des relations patronales-syndicales au quotidien, la pénurie de main-d’œuvre peut générer certains conflits et/ou enjeux comme par exemple une charge de travail trop importante, du temps supplémentaire à répétition, des jours de vacances refusés, de la frustration chez les plus anciens qui trouvent injuste que les nouveaux et nouvelles obtiennent des gains qu’eux-mêmes n’ont pu obtenir qu’après plusieurs années en poste, ainsi que des difficultés au niveau de la communication et de la santé-sécurité au travail avec les travailleurs étrangers. La pénurie de main-d’œuvre a aussi contribué à changer la dynamique de la négociation collective et à modifier les conditions de travail. En effet, la pénurie de main-d’œuvre a fait pencher le rapport de force en faveur du syndicat, ce qui a permis à plusieurs groupes d’employés de bénéficier d’augmentations de salaire d’une ampleur jamais vue auparavant. Dans plusieurs des secteurs étudiés, des demandes de réouverture de convention collective avant terme émanant des employeurs ont été observées afin qu’ils puissent offrir des conditions de travail plus avantageuses pour augmenter leur capacité d’attirer et de retenir la main-d’œuvre. Enfin, en raison de la capacité des salariés à changer relativement facilement d’emplois en raison de la pénurie, leurs attentes sont très élevées, ce qui a pu entraîner à l’occasion des difficultés à faire ratifier les ententes de principe, voire à des rejets d’entente. Finalement, au chapitre de la vie syndicale, la pénurie de main-d’œuvre soulève différents enjeux. Par exemple, les travailleurs étrangers ne sont pas toujours familiers avec le fonctionnement d’un syndicat, ne connaissent pas nécessairement leurs droits et sont particulièrement craintifs à s’impliquer au syndicat. Une même frilosité à participer aux activités syndicales est aussi observés chez les nouveaux travailleurs dont la proportion a augmenté en raison des départs à la retraite des dernières années et du taux de roulement élevé causé par la pénurie de main-d’œuvre. De plus, alimentés par ce qui est dit dans les médias à propos de la pénurie, sans compter leurs craintes par rapport à l’inflation, les attentes des membres en ce qui concerne les salaires sont croissantes. / Before the start of the Covid-19 pandemic, the Quebec labor market was already affected by a labor shortage. Then, the sanitary measures imposed by the government in March 2020 to limit the spread of the virus changed the situation. For example, in essential services, the labor shortage has become worst. On the other hand, in other sectors such as accommodation and restaurants as well as arts and culture, massive layoffs took place and temporary labor surpluses were observed, before giving way to labor shortages again. It is in this context that our research aims to determine what are the effects of labor availability on labor relations in a unionized environment and on union activities. In order to answer this question, we conducted 13 interviews during which we met 15 representatives of private employers and trade unions in four (4) sectors affected in various ways by the pandemic: manufacturing, housekeeping, grocery stores and accommodation. The analysis of our results indicates that at the level of day-to-day labor-management relations, the labor shortage can generate certain conflicts and/or issues such as, for example, an excessive workload, repeated overtime, denied vacation days, frustration among seniors who find it unfair that new employees are getting payoffs that they were only able to get after several years in the job, as well as difficulties in terms of communication and occupational health and safety with foreign workers. Labor shortages have also contributed to changing the dynamics of collective bargaining and modifying working conditions. Indeed, the labor shortage tilted the balance of power in favor of the union, which allowed several groups of employees to benefit from significant salary increases. In several of the sectors studied, requests from employers for the early reopening of collective agreements have been observed so that they can offer more advantageous working conditions to increase their ability to attract and retain workers. Finally, due to the ability of employees to change jobs relatively easily because of the shortage, their expectations are very high, which may have led on occasion to difficulties in having agreements ratified, or even to agreement rejections. Finally, in terms of union activities, the labor shortage raises various issues. For example, foreign workers are not always familiar with how a union works, do not necessarily know their rights and are particularly fearful of getting involved in an union. The same reluctance to participate in union activities is also observed among new workers, whose proportion has increased due to retirements in recent years and the high turnover rate caused by the labor shortage. Additionally, fueled by media reports about shortages, not to mention fears about inflation, members' expectations for wages are growing.

The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))

本研究探討面臨顯著背景風險（諸如核保等風險）金融機構之投資策略，考量加入國外投資風險下，該金融機構如何決定最適動態資產配置策略，為充分反映市場風險、匯率風險及核保風險，本研究以隨機方程式描述資產價值及核保經驗之變動，並以假想之人壽保險公司作為討論對象，預估未來現金流量並建構公司財務資訊相關之隨機模型，給定最低資本限制下，於指定投資期限內達到全期淨值(盈餘)最佳效用值為目標。本文依照給定之背景風險建構隨機控制模型，利用動態規劃法求出最適資產配置。結果顯示最適投資組合將由三項要素組成：1.極小化盈餘變化之變異數之部位；2.類似於短期投資組合策略之避險部位；以及3.用以規避背景風險之避險部位。因為模型複雜性之限制，以逼近馬可夫理論之數值方法計算最適投資策略。 / This paper analyzes the optimal asset allocation for insurers and investors who are required to cope with significant background risks due to underwriting uncertainties and interest rate risks among a set of stochastic investment opportunities. In order to hedge properly the country risks due to local volatile financial market, the foreign investment opportunities are included in the optimal portfolio decision. In this study, detailed formulation using the projected cash flows of a hypothetical life insurance company and its related stochastic phenomena are constructed. The insurers are assumed to maximize the expected discounted utility of their surplus over the investment horizon under the minimal capital requirement. Our problem is formulated as a stochastic control framework. According to the optimal solution, the optimal portfolio can be characterized by three components: a hedging component minimizing the variance of the change in surplus, a hedging component familiar to myopic portfolio rule, and a risk hedging component against the background risks. Since the explicit solutions cannot be achieved due to model complexity, the Markov chain approximation methods are employed to obtain the optimal control solutions in our numerical illustration.

決定自留額是保險人承接業務時之主要考量因素，以發揮保險之基本原理原則：危險分散與損失分攤。自留額釐定不當，不僅影響保險人財務結構，甚至波及公司整體核保營運成果而危及清償能力。本文選擇某產險公司實際損失分配資料，探討不同自留比例與再保方式對營運結果之影響，結果顯示在此實際損失分配資料模型下，適度調高自留比例，應可增加核保利潤。本文進一步以相關性分析探討自留配置。 / Retention is a key element for the insurer to determine how much it wishes to retain for its own account for the risks it has written. This point is fundamental to carrying on the business of insurance and akin to the principle upon which insurance is based, namely the spreading of risks and sharing of losses. The risk of incurring a retained loss owning to inadequate retention, which would imperil financial objective even can affect the overall underwriting results and arise insolvency. This paper select data base of occurred loss distribution for the past three years to study the impact of different retained ratio and different type of reinsurance for performance. This paper shows that, the underwriting profit can be expected to increase when the retention increases precisely under the existing loss distribution model . This paper also discuss the related factors in deciding retention by correlation analysis.

本論文包括三篇有關「勞動力調整機制」及「失業」相關課題之研究。 這三篇研究分別在國際貿易理論的領域中，建立三個不同的理論分析架構與模型，進行討論有關勞動力調整的主題，整個論文的主軸及行文順序如下： 第一篇文章為「農村失業模型的理論與應用： WTO架構下的農業政策」，主要建構一個可能存在失業的理論模型。主要根據 Adam Smith 「剩餘生產力的出路」(vent for surplus)的理念下，本文主要針對在農村經濟出現生產要素「失業」的情況下，從剩餘生產力出路的觀點，將鄉村的過多勞動力或閒置土地，找到一個新的出口，再創造生產要素的價值。 第二篇文章為「勞動力調整機制與都市勞動力回流」，都市人口回流鄉村(return migration)為人口遷移的實證文獻所肯定的普遍現象，本文提供一個闡釋上述人口回流現象的理論基礎，討論勞動力的過度反應與都市人口回流(return migration)的形成。當鄉村地區勞動力過度外移至就業，一窩蜂跑到都市後反而成為都市中的失業人口，最後再選擇回流鄉村的動態行為模式。 最後，第三篇文章為「職前訓練與勞動力調整機制」，結合實質景氣循環模型中內生的勞動供給與跨部門的調整成本 (adjustment costs)的動態分析架構，從勞動者可以自己選擇要投入工作賺取報酬，或是不工作的決定，亦即，勞動者衡量「休閒」與「工作」所帶來的效用差異，決定投入生產的勞動供給量。同時，也考量到勞動市場的內部移動會造成資源配置的調整成本，因此，我們考慮勞動力跨部門移動需要經過職業訓練(training)的過程，才可正式生產。準此，在「內生的勞動供給」模型中納入「職業訓練」調整成本之後，能夠進一步釐清勞動市場內部的調整機制與其配置。

有鑑於產險業特別準備金制度爭議已久，應於何時提存或收回似乎已成了保險業界與保險司之間的角力賽。本研究採用傳統精算中破產理論(Ruin Theory)的概念，並觀察火災保險、貨物運輸保險、漁船保險與任意汽車保險等四個不同損失分配的險別進行蒙地卡羅模擬(Monte Carlo Simulation)，得出各個險種最適的特別準備金提存率。本文使人更容易了解因各險種具備的特性不同，在相同的破產機率水準下，會因為危險程度不同以及自留保費收入相對於自留賠款間的關係，間接影響到最適特別準備金的提存額度。 　　本研究的實證模擬分析結果發現：整體而言，目前產險業應提存的特別準備金總額大致上已充足，但是，若以各險別應提列的特別準備金額度而言，任意汽車保險有滯留過多的情形，而漁船保險則明顯地不充足，因此，目前應重新估算各險別應提存的特別準備金，暫時以各險可「相互浥注」的概念，使各險種調整至適當的比率，一併轉入「淨值」項下的「特別公積」科目，而「負債」項所剩餘的「特別準備金」餘額應逐年攤銷；建議今後特別準備金必須以「差額補足法」的會計處理方式，並按各個險種「專款專用」為原則。 / Much debate has devoted about the issue of the contingency reserve in property insurance companies in Taiwan over the past decades and how to calculate the appropriate amount of the reserve has become a perplexing problem between insurance companies and regulators. This paper conducts the Ruin Theory and comes up with the optimal model for calculating the contingency reserve. By using Monte Carlo Simulation method, we collect four different lines data in Fire, Marine cargo. Fishing vessel and Motor insurance to calculate the optimal contingency reserve ratio in each line. In addition, we examine the effect of different contingency reserve systems on insurance company's financial statements. Our results imply that owing to the different loss distribution in each line, the different level of risk and the ratio of retention premium to retention claim will indirectly affect the optimal contingency reserve under the identical ruin probability level. 　　Our findings indicate that the overall contingency reserve of property insurance company is sufficient at present, but the amount is not sufficient for each line. For example, the reserve in motor insurance is over-reserved while that in fishing vessel insurance is not adequate. We, therefore; suggest that the contingency reserve should be re-estimated by each line. At present, we suggest to use the "inter-line-compensation" principle to make up the insufficient reserve for different line. However, the contingency reserve should be credited as "special fund" of Surplus when the reserve in each line is at the adequate level and the over-reserved amount of "special claim's reserve" should be amortized year by year. Moreover, We suggest to applying the "marginal contribution" method for calculating contingency reserve and establish an individual account for the contingency reserve for each line.

Cette thèse, qui s'inscrit dans le questionnement économique général sur la recherche d'outils de régulation des industries de réseaux, questionne la pertinence du choix français de régionalisation ferroviaire. Ce dernier, depuis la réforme introduite par la loi SRU, associe le maintien du monopole d'exploitation de la SNCF pour le Transport Express Régional (TER) avec la décentralisation aux Régions d'une prérogative jusqu'alors assurée de manière bureaucratique et centralisée. Dans cet environnement institutionnel, original au regard du mouvement européen, les Régions françaises ont-elles réussi à écrire et à gouverner le "système SNCF-TER" ? Pour répondre à cette double interrogation, l'auteur mobilise la théorie néo-institutionnelle, à partir de laquelle il propose une matrice interprétative de l'architecture économique des conventions TER et présente une transposition de la méthode des comptes de surplus (MCS), pour l'étude de la performance économique de ces contrats. Les résultats obtenus, sur l'échantillon des sept régions qui ont expérimenté la régionalisation, ne confirment que partiellement les déductions habituelles obtenues à partir de la théorie standard du monopole et de la capture du réglementateur par la firme régulée. Si la contractualisation SNCF / Régions, très éloignée du modèle « net cost », exprime l'acceptation par le Législateur d'une large couverture des risques industriels, commerciaux, et plus encore sur investissements, par la Collectivité, la régionalisation s'est traduite par une grande diversité contractuelle. Une analyse fine montre le caractère hybride des modes de gouvernance que l'auteur qualifie de « fiduciaro-autoritaires ». La MCS révèle que si l'effet du monopole est bien présent et s'impose aux Régions, il ne profite guère à la SNCF, mais plutôt à RFF. Tendanciellement, les voyageurs sont devenus « gagnants » de la régionalisation ferroviaire.

<p>The Swedish Military Defence is about to make a large reorganization. Surplus, everything from tanks to personal underwear, enough to equip 800,000 soldiers will be destroyed or sold to the highest bidder. This thesis is a discourse analysis about the argumentation in media between the Military and the enthusiast, who are interested in military vehicles and military surplus.</p> / <p>Uppsatsen är en kartläggning och diskursanalys av den argumentation som förekommit i den mediala debatten rörande den svenska Försvarsmaktens avveckling av överskott. Morgondagens försvar ska vara baserat på kvalité istället för kvantitet. Från att ha haft ett försvar som omfattat omkring 800 000 personer under vapen i händelse av ofred ska det nya försvaret skäras ned till att omfatta omkring 200 000 personer. En mängd materiel, allt från stridsvagnar och underkläder, blir således överflödig. Försvarsmakten skall fram till utgången av 2004 ha genomfört omorganisationen. Tillvägagångssättet att avveckla överskottet varierar, destruktion, försäljning och som bistånd är exempel på avvecklingsalternativ. De olika tillvägagångssätten har fått kritik från olika aktörer som deltagit i debatten. Det opinionen reagerat på är att, i många fall, helt fungerande och ny materiel destruerats eller så har kritik riktats mot de olika försäljningsförfarandena som Försvarsmakten tillämpat. Uppsatsen undersöker aktörernas argumentering i debatten och försöker att analysera varför argumenteringen ser ut som den gör. </p>

<p><strong>Background: </strong>With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food. <strong> </strong></p><p><strong></strong><strong>Problem definition: </strong>What factors are important for organic retail business long term survival?</p><p><strong>Purpose:</strong> Trough case studies analyze and evaluate the organic niche retail companies’ strategies of marketing.</p><p><strong>Methods:</strong> This study is based on both qualitative and quantitative research methods. The qualitative data has been gathered through interviews with each company, on the management and employee level, at five different companies. The quantitative data has been gathered through a customer survey with the customers of each company.</p><p><strong>Results:</strong> All of the studied companies used development as their marketing strategy, offering surplus values to the customers by integrating the organic aspect into all levels within the company. Four out of five cases had high involved customers and a high level of interaction between the customers and the personnel. High involved customers with development as comprehensive strategy creates a combination leading to long term survival.</p><p><strong>Conclusion:</strong> On the very competitive retail market following factors are important for the long term survival of the companies with organic niches; that the organic aspect is integrated with all involved parties, that the company has a well working internal marketing, that the staff generates a high level of service for customers and that they can provide customers with high level of knowledge about the organic products.</p><p> </p><p> </p> / <p><strong>Bakgrund: </strong>I takt med den ökade globaliseringen har livsmedelpriserna pressats för att sedan ha vänt och istället nått rekordhöga höjder. Ekologiska matvaror som redan varit dyrare, blir ännu dyrare. Den rådande finanskrisen leder till en minskad konsumtion vilket hotar de små livsmedelsbutikerna. Globaliseringen och den medförda konkurrensen har haft en negativ påverkan på miljön i form av miljö- och klimatproblem, däremot har viljan att lösa dem ökat markant, vilket avspeglas genom ett globalt engagemang för miljöfrågor. Den enskilde individen prioriterar miljöaspekten allt högre, vilket har lett till att fler aktörer, både stora kedjor och små affärer, gått in på den ekologiska livsmedelsmarknaden, vilket medför en starkt ökad konkurrens för de små ekologiskt nischade livsmedelsföretagen.<strong> </strong></p><p><strong>Problemformulering: </strong>Vilka faktorer är viktiga för miljönischade livsmedelsbutikers långsiktiga överlevnad?</p><p><strong>Syfte: </strong>Genom en fallstudie analysera och utvärdera de ekologiskt nischade livsmedelsbutikernas marknadsföringsstrategier.</p><p><strong>Metod: </strong>Studien är baserad på både kvalitativ och kvantitativ data. Kvalitativ data har hämtats genom intervjuer på två nivåer, ledning och anställda, hos fem olika livsmedelsföretag. Intervjusvaren jämförs sedan i en GAP-analys för att upptäcka eventuella gap. Kvantitativ data har insamlats genom enkätundersökning med kunder till respektive livsmedelsföretag.</p><p><strong>Resultat: </strong>Samtliga livsmedelsföretag i undersökningen använde utveckling som marknadsföringsstrategi, genom att den ekologiska aspekten integrerades i alla nivåer i företaget. I fyra av fem fall var kunderna höginvolverade och en hög interaktion förekom mellan kund och personal. Den ovanstående kombinationen med höginvolverade kunder och utveckling som övergripande strategi för företagen, ger resultatet långsiktig överlevnad.</p><p><strong>Slutsats: </strong>För att de ekologiska livsmedelföretagen skall kunna överleva på den konkurrensutsatta marknaden, är följande faktorer viktiga; att den ekologiska aspekten integreras hos alla inblandade parter, att företaget har en fungerande intern marknadsföring, att personalen har en hög servicenivå gentemot kund och att personalen har en hög specialkunskap om de ekologiska produkterna att tillhandahålla kunderna med.</p><p> </p><p> </p>