Thesis. 1976. M.C.P. cn--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / Microfiche copy available in Archives and Rotch. / Bibliography: leaves 117-120. / M.C.P.cn

My purpose in this work is to argue that the resolution of capitalism’s contradictions, as they are understood by Marx, fits the criteria of an economic movement towards sustainability. The Marxist analysis of capitalism, while accurate in many respects (especially with the explanation of contradictions generated in the capitalist free market), requires more explanation of the manner in which the economic process of valuation is to continue in the stages succeeding late capitalism. This work will provide an explanation of this economic transition that remains faithful to Marx’s understanding of history and the historical development of the productive forces and the relations of production. I will propose the inclusion of ideal capital (the valuation of non-material goods) as an economic component to help explain a sustainable economic arrangement under a Marxian framework. I will additionally address critiques arising from Bohm-Bawerk in my endorsement of a Marxian economic analysis.

Denna studie undersöker förändringen i IAS 1 år 2009 där det bestämdes att totalresultat måste inkluderas i finansiella rapporter, för att redovisningen på så vis ska följa clean surplus accounting och kongruensprincipen. Syftet med studien är att se vilken inverkan förändringen har haft på börsvärdet i svenska börsnoterade bolag, med andra ord dess värderelevans. För att få klarhet kring syftet har regressioner genomförts för att jämföra de olika resultatmåtten under åren 2008 och 2010 utifrån deras samband med totalavkastning. Undersökningens urval har utgått från bolag listade på Stockholmsbörsen (OMXS30), som efter diverse kriterier mynnade ut i 50 bolag. Resultaten från regressionerna tyder på att förändringen har givit önskad effekt och att totalresultat de facto är ett mer lämpligt mått än nettoresultat plus dirty surplus accounting flows när det kommer till att förklara ett bolags börsvärde.

Submitted by Janaína Senra Silva Marinho (janaina_senra@yahoo.com.br) on 2017-11-28T23:28:06Z No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-11-30T17:33:14Z (GMT) No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) / Made available in DSpace on 2017-12-08T16:20:25Z (GMT). No. of bitstreams: 1 Tese_Janaina_Senra_Silva_Marinho_FINAL.pdf: 2120737 bytes, checksum: a500813e5ede44525323eb2fc7a197a8 (MD5) Previous issue date: 2016-08-25 / The present dissertation is organized in three studies and aims to investigate the value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) and OCI components from valuation, informational and forecasting perspectives compared to P&L (Profit or Loss) after the mandatory adoption of the International Financial Reporting Standards (IFRS) by Brazilian listed companies. Since FASB (Financial Accounting Standards Board, the issuing body of the United States accounting standards) and the IASB (International Accounting Standards Board, the issuing body of IFRS) required the presentation of both P&L and OCI in the Financial Statements, based on the clean surplus theory, this topic drew attention of academics and practioners around the world. Clean surplus supporters argue that the financial statements prepared in accordance with this paradigm provide more useful information to stakeholders than its alternative (dirty surplus approach). The value relevance research of accounting data aims to examine the correlation between accounting information and the information used by investors to make economic decisions. The information can be considered relevant when it influences the decision making of users of financial statements by helping them predict future cash flows and/or confirm previous assumptions. Therefore, based on clean surplus and value relevance theories, the studies provides empirical evidence of clean surplus income measure (CI) value relevance compared to dirty surplus income measure (P&L) by examining the relative and incremental association of P&L, CI, OCI and OCI components with (i) share prices and (ii) share returns. Additionally, the forecasting ability of P&L, CI, OCI and OCI components to predict future OCF (Operating Cash Flows) and future P&L is empirically examined. The present study adopts existing well-established research models on value relevance and forecasting ability of P&L, CI, OCI and OCI components and develops additional statistical models based on those theories and concepts. This dissertation analyzes hand-collected data for a sample of Brazilian companies listed on BMF&BOVESPA and comprises the period from 2010 to 2015. The results indicate that P&L is more value relevant than CI, even though CI provide value relevant information. However, the CI coefficient is lower than P&L coefficient. Although OCI does not provide incremental value relevant information, OCI components add incremental value relevant information compared to standalone P&L, especially adjustments in fair value of available-for-sale financial instruments, gains and losses from translating the financial statements of a foreign operation and adjustments in fair value of cash flow hedging instruments. The present dissertation provided additional insight to the ongoing discussion on value relevance of P&L, CI, OCI and OCI components in the research community, as well as on the standard setter level and contributed to fill, even partially, the lack of research on the issue in the Brazil.

Prioritätensetzung in der Agrarforschung ist ein komplexes Entscheidungsproblem angesichts der Unsicherheit in der Abschätzung der erwarteten Wirkungen von Forschung und Technologien und den vielfältigen sozialen und wirtschaftlichen Zielen, die mit der Generierung von Wissen und neuen Technologien in landwirtschaftlichen Forschungsinstitutionen in Entwicklungsländern verbunden sind. Diese Arbeit versucht durch die Anwendung von formalen und quantitativen Evaluierungs- und Entscheidungsmethoden mit der besonderen Berücksichtigung von Unsicherheit und multiplen Zielen einen Beitrag zur Methodenverbesserung in der Prioritätensetzung zu leisten. Zur Darstellung dieser Methoden wurde als Fallstudie das nationale Milchviehforschungsprogramm des "Kenyan Agricultural Research Institute" (KARI) ausgewählt. Gegenstand der Analyse sind 19 geplante Forschungsprojekte, die anhand eines stochastischen Evaluierungsansatzes ("Economic Surplus" und Monte Carlo Simulation) hinsichtlich ihrer ökonomischen Wirkungen auf den kenianischen Milchmarkt untersucht wurden. Die Evaluierungsergebnisse der Forschungsprojekte und anschließende Bewertung anhand verschiedener stochastischer Dominanztests zeigen, daß die Ableitung einer klaren Präferenzstruktur und Rangordnung innerhalb der Projekte nach ökonomischen Kriterien, z.B. Gegenwartswert und Kosten-Nutzenrelation, in vielen Fällen nicht möglich ist, sondern vielmehr von den unterstellten Risikopräferenzen abhängt. Dies bedeutet, daß aus der Sicht eines Planers eine differenzierte und vorsichtige Interpretation und Beratung des Forschungsmanagements vorzunehmen ist. Dies steht im Gegensatz zu einer deterministischen Investitionsanalyse. Mehrere mathematische Programmierungsmodelle wurden zur Analyse von multiplen Zielen, der Untersuchung der Wirkungen von Verteilungsaspekten und unterschiedlicher Risikopräferenzen auf die Zusammensetzung eines optimalen Forschungsportfolios entwickelt und angewandt. Obwohl in den meisten Fällen eine Änderung der Risikoeinstellung auch eine Änderung des optimalen Portfolios bewirken würde, sind die ökonomischen Unterschiede gemessen am Gegenwartswert der alternativen Portfolios unbedeutend. Die Analyse der Zielkonflikte zwischen Effizienz- und Verteilungsziel wurde unter zwei unterschiedlichen Blickwinkeln für das Verteilungsziel untersucht: zum einen als räumliche und regionale Allokation des Forschungsnutzens, und zum anderen zwischen kenianischen Konsumenten und Produzenten von Milch. Aus den Modellergebnissen wird deutlich, daß eine spezielle Förderung von Produzenten- sowie Konsumenteninteressen nur beschränkt möglich ist, d.h. die jeweiligen Planungsoptionen nur geringe Umverteilungswirkungen erzielen. Ganz anders stellt sich die Situation bei einer regionalen Differenzierung dar. Dort würden je nach relativer Bedeutung einzelner Regionen starke Umverteilungswirkungen in den regionalen Einkommen auftreten. Allerdings sind diese Optionen im Vergleich zu einer "neutralen", d.h. regional indifferenten Ausrichtung mit großen Effizienzverlusten verbunden. / Priority setting in agricultural research is a complex decision making problem due to the inherent uncertainty surrounding the impact of research activities and the multiple social and economic research objectives under which research institutions in developing countries have to operate. This study attempts to apply formal and quantitative evaluation and decision making methods for a more rigorous and explicit analysis of the uncertainty and multiple research objectives. These methods are illustrated by applying them to a priority setting exercise for the National Dairy Research Program of the Kenyan Agricultural Research Institute (KARI) conducted in 1996. A set of 19 planned dairy research projects was proposed and specified by KARI scientists and the economic impact assessed based on a stochastic evaluation framework using economic surplus methods and Monte Carlo simulation. Results show that comparing these projects by stochastic dominance criteria with respect to the expected net present value and cost-benefit ratio the final rank order is very much subject to assumed risk preferences of the decision- makers. Thus, decision advice on the type of prioritised projects for implementation and fund raising is much less clear-cut than a deterministic evaluation would suggest. Mathematical programming techniques were applied to analyse the trade-off between multiple research objectives, to examine the distributional consequences of research, and to explore how different risk strategies (from risk aversion to risk proneness) would affect the selection of a optimal research portfolio from the planned dairy research projects. Although risk has a strong bearing on the composition of a research portfolio for various different funding levels the economic implications are not significant in terms of net present value. In a Multiple-objective programming framework the trade-off between efficiency and equity was examined. Equity concern was looked at two different angles: first, by a spatial distribution of the research benefits, and second by the distributions among consumer and producer groups. Results show a limited scope of directing the dairy research plan either for the sake of consumers or producers while the scope of targeting different production zones in Kenya is much larger although the trade-offs in terms of foregone welfare between different zones are very pronounced.

Made available in DSpace on 2016-04-29T13:31:02Z (GMT). No. of bitstreams: 1 Lilian Clementoni Batista.pdf: 765756 bytes, checksum: f8bb7454a633a52e1dcead42c58d1188 (MD5) Previous issue date: 2013-06-07 / We aim to research the subject as theorized by Jacques Lacan in the face of social and economic transformations, especially in capitalism. The subject for Lacan is formed in the social bond and inexorably alienated with respect to the desire of the Other, so he is not socially inserted a posteriori. In the same sense, but from different theoretical foundations, it is possible to extract that the subject, to the Marxian theory, is also social from the origin: culture names the social condition of mankind, which has its genesis in the transformation of nature by the work. However, the subject outlined by Lacanian psychoanalysis is structurally formed from impossibility, as illustrated by Lacan's assertion that "there is no sexual relationship." This structural crack is the condition for the emergence of culture and promotes the occurrence of the symbolic exchanges: there it is simultaneously established the social bond and the emergence of language. This impossibility, this hole, can never be grasped by the subject, but it will be encompassed through language, which will make its edge. The subject exists in this nuance, in which a significant flings over the other in seeking to represent it. Then we understand that language is what the subject acquired in exchange for entering into the culture, for the impossibility of achieving this hole, which is his eternal division because there is something that always escapes him, from the order of the real. For Lacan's theory of discourse presented in the seminar, book 17, we investigate from the master's discourse - the discourse of entering the language - the existence of a loss that is renewed in each repetition. In preparing this speech, Lacan uses the concept of homology with the surplus-value of Karl Marx for the formalization of the concept of surplus-jouissance, the product of the repetition of the work of unconscious, whose loss is not calculated. For this, we enter the theory of surplus-value of Karl Marx and reflect on the constitution of the subject that passes by history and the conditions that make such structure crossing history produce so peculiar socio-economic forms, such as capitalism. Then Lacan‟s theory of discourses is necessary for understanding the discursive forms that prevail in certain historical moments, not for setting a new subject, but subjectivities of an era / Esta pesquisa objetiva a investigação sobre o sujeito teorizado por Jacques Lacan diante das transformações sociais e econômicas, sobretudo no capitalismo. O sujeito para Lacan é constituído no laço social e inexoravelmente alienado ao desejo do Outro, portanto não é um ser inserido socialmente a posteriori. No mesmo sentido, porém a partir de fundamentos teóricos diferentes, é possível extrair que o sujeito, para a teoria marxiana, também é social desde a origem: a cultura nomeia a condição social da humanidade, que tem sua gênese na transformação da natureza pelo trabalho. Contudo, o sujeito delineado pela psicanálise lacaniana é estruturalmente constituído a partir de uma impossibilidade, ilustrada pela afirmação de Lacan de que a relação sexual não existe . Essa fenda estrutural é a condição para o surgimento da cultura e favorece que as trocas simbólicas ocorram: aí estão simultaneamente estabelecidos o laço social e o surgimento da linguagem. Essa impossibilidade, esse furo, jamais poderá ser apreendido pelo sujeito, porém será cingido por meio da linguagem, que fará sua borda. O sujeito existirá nessa nuance, em que um significante lança-se sobre o outro na busca de representá-lo. Então, entendemos que a linguagem é o que o sujeito adquiriu na troca pela entrada na cultura, pela impossibilidade de atingir esse furo, o que constitui sua eterna divisão, pois há algo que sempre lhe escapa, da ordem do real. Pela teoria dos discursos de Lacan apresentada em O seminário, livro 17, investigamos a partir do discurso do mestre o discurso de entrada na linguagem a existência de uma perda que se renova a cada repetição. Lacan, ao elaborar esse discurso, utiliza-se da homologia com o conceito de mais-valia de Karl Marx para a formalização do conceito mais-de-gozar, o produto da repetição do trabalho do inconsciente cuja perda não é calculada. Para isso, adentramos a teoria da mais-valia de Marx e refletimos sobre a constituição do sujeito que perpassa a história e as condições que fazem com que essa mesma estrutura que atravessa a história produza formas socioeconômicas tão peculiares, tais como o capitalismo. Então, a teoria dos discursos de Lacan se faz necessária para o entendimento das formas discursivas que vigoram em determinados momentos históricos, configurando não um novo sujeito, mas subjetividades de uma época

L'activité agricole peut entraîner un déséquilibre des cycles du carbone (C) et de l'azote (N) dans les écosystèmes terrestres naturels et entrainer une diminution des stocks de C et N dans le sol, une augmentation de la lixiviation du nitrate et des pertes d'azote par voie gazeuse. Pour réduire ces impacts environnementaux, la mise en place de systèmes agricoles innovants et durables est encouragée, tels que les systèmes à bas niveau intrants, l'agriculture de conservation ou l'agriculture biologique. Les objectifs de cette thèse sont i) de quantifier l'impact à long terme des différents systèmes de culture sur le devenir du carbone et de l'azote dans le système sol-plante-atmosphère et ii) de simuler la dynamique de ces éléments avec le modèle agro-environnemental STICS. À cette fin, nous avons étudié trois essais de longue durée : l'essai de La Cage (France) établi en 1998, l'essai DOK (Suisse) débuté en 1978 et l'essai Foulum (Danemark) créé en 1998. Alors que l'essai de La Cage a permis une quantification in situ du stockage du carbone et de l'azote organiques du sol, de la lixiviation de l'azote, des émissions de protoxyde d’azote (N2O) et de la balance des gaz à effet de serre pour des systèmes de culture alternatifs, les essais danois et suisses ont permis l'estimation in silico du devenir du C et N en agriculture biologique, après adaptation du modèle STICS pour simuler de nouvelles pratiques culturales. Après 16 années d’expérimentation, une accumulation annuelle significative de SOC et de SON a été observée en agriculture et en agriculture biologique à La Cage, alors qu'aucun changement significatif n'a été observé dans les systèmes conventionnels et bas intrants. La minéralisation spécifique de SOC et SON des quatre systèmes, simulée sur AMG et mesurée lors d’incubation des sols pendant quatre mois, s’est montrée équivalente entre systèmes. Le stockage de C et N observé dans les systèmes de conservation et biologiques s’explique principalement par l'augmentation des résidus de cultures plutôt que par l'effet du non-labour en agriculture de conservation. De plus, le surplus azoté (différence entre apports et exportations d’azote) a été calculé pour chaque système de culture. Le devenir de l’excédent d’azote a été estimé entre stockage de N dans le sol, pertes gazeuses et lixiviation de l'azote. Les émissions cumulatives de N2O mesurées en continu pendant plus de trois ans sont fortement corrélées avec les pertes totales calculées de N par voix gazeuse (volatilisation et dénitrification), ces pertes étant les plus importantes dans le système de conservation. Enfin, la réalisation d’un bilan complet des émissions de GES a montré de fortes différences entre système et des phénomènes de compensation entre stockage et perte de C et N. Le modèle sol-culture STICS a ensuite été utilisé pour simuler le devenir de l’azote dans les essais DOK et Foulum. Après une adaptation du modèle, sa calibration et son évaluation ont été réalisées permettant de simuler de façon satisfaisante les rendements, l'absorption de N, le surplus de N et l’évolution des stocks de SON dans les systèmes conventionnels et biologiques. Les simulations suggèrent que le devenir de l’azote dans ces systèmes peut être contrasté en fonction de la fertilisation et de la gestion des cultures et que les pertes d'azote ne sont pas systématiquement réduites en agriculture biologique par rapport au conventionnel. Cette thèse remet en question les appréciations simplistes qui associent systématiquement systèmes de culture alternatifs et diminution des impacts environnementaux liés aux cycles de C et N / Agricultural activities can lead to imbalanced carbon (C) and nitrogen (N) dynamics compared to natural terrestrial eco-systems, causing potential damages for soil, water and air quality. Among these prejudices, decreased soil C and N stocks, increased nitrate leaching in waters and gaseous N emissions towards the atmosphere are of a major concern. To reduce these environmental impacts, innovative and sustainable farming systems are promoted, such as low inputs cropping systems, “conservation” agriculture or organic farming. The objectives of this work were i) to quantify the long term impact of different alternative cropping systems on the fate of C and N in the soil-plantatmosphere system and ii) to simulate C and N dynamics with the agro-environmental model STICS. For this purpose, we studied three long-term field trials: the experiment of La Cage (France) established in 1998, the DOK (Switzerland) started in 1978 and the Foulum Organic (Denmark) established in 1998. The methodological approach combined experimentation and modelling. While La Cage trial enabled an in situ quantification of soil organic C and N storage, N leaching, nitrous oxide (N2O) emissions and greenhouse gas (GHG) balance in alternative cropping systems compared to conventional, the Swiss and Danish experiments were used for in silico estimation of the C and N fates in organic cropping systems, after adaptation of the STICS model, followed by calibration and evaluation of the model. Significant annual SOC and SON accumulation was found under conservation agriculture and organic farming at La Cage, whereas no significant change was observed in the low input and the conventional systems. No difference of specific SOC and SON mineralization rates was found between systems in vitro or in silico : we conclude that the higher C and N storage in soil observed in the conservation and organic systems was mainly driven by increased crop residues, rather than by the effect of no tillage practiced in conservation agriculture. The N surplus, i.e. the difference between N inputs and N exports at the field scale, varied widely between treatments. The fate of this N surplus also varied between systems with wide variations in SON storage and gaseous losses but no differences in N leaching. The cumulative N2O emissions measured continuously for three years were highly correlated with the calculated gaseous N losses (volatilization and denitrification), with higher losses in the conservation system. These calculations allowed establishing a full GHG balance. Therefore the four agricultural systems dissimilarly impacted the N fate, which could not be predicted by the N surplus alone. The GHG balance is a much better indicator of the environmental impact of cropping systems relative to C and N fluxes. In the Danish and Swiss experiments, the soil-crop model STICS was used to mimic crop production, N uptake and N surplus. The model was first adapted and evaluated to simulate organic farming systems. The model could satisfactorily simulate crop production, N uptake, N surplus and SON storage in the organic and conventional systems of these two longterm experiments. Model outputs suggested that the N fate could be contrasted according to fertilization and crop management, and that N losses were not systematically reduced in organic compared to conventional cropping systems. This study challenges the frequent belief that alternative cropping systems systematically improve the global C and N environmental impacts of agriculture.

Cette thèse de doctorat, intitulée « Les céréales et les produits céréaliers au Moyen Empire. Histoire technique et économique » a pour objectif d’appréhender le rôle des céréales dans l’alimentation humaine, mais également de s’interroger sur la capacité de l’agriculture céréalière à dégager des excédents et par conséquent des richesses à l’origine d’une différentiation sociale. Les céréales cultivées durant le Moyen Empire, à savoir l’orge commune et le blé amidonnier, ont été introduites en Égypte en provenance du Proche-Orient durant le Néolithique. Ces deux plantes volontairement sélectionnées sont, comme les techniques agraires, adaptées à l’environnement nilotique. Après la récolte, les céréales sont entreposées dans différentes structures conformes aux besoins futurs. Le silo permet la conservation sur le long terme et par conséquent l’épargne, en prévision de pénuries alimentaires mais également dans le but d’accumuler de la richesse. Car, si la culture des céréales est destinée à subvenir en grande partie aux besoins alimentaires des Égyptiens, les terres agraires, les stocks et les produits transformés (pain et bière) servent également comme moyens de paiement. Enfin, ces biens sont employés aussi pour entretenir les liens de dépendances et les fidélités politiques. / Entitled "Cereal and cereals Products in the Middle Kingdom. Technical and Economic History", this PhD thesis aims to understand the role of cereals in human nutrition, but also to examine the capacity of cereal agriculture to generate surpluses and consequently wealth, which is the source of social differentiation. Cereals grown during the Middle Kingdom, namely barley and emmer, were introduced into Egypt from the Near East during the Neolithic period. These two deliberately selected plants are, like agrarian techniques, adapted to the Nilotic environment. After harvest, the cereals are stored in different structures in accordance with future needs. The silo allows long-term conservation and therefore savings, in anticipation of food shortages but also in order to accumulate wealth. Because, if the cultivation of cereals is intended to provide a large part of the Egyptians’ food needs, agrarian land, stocks and processed products (bread and beer) are also used as means of payment. Finally, these assets are also used to maintain dependency and political loyalty.

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This report is a fact-based, data-driven journalistic presentation of how the 1033 military surplus program operates in Texas. The program transfers excess U.S. Department of Defense supplies to federal, state and local law enforcement at little to no cost to the agencies. Congress created the surplus program in the 1990s to repurpose taxpayer-bought equipment. Supplies available to agencies range from clothes to electronics to weapons and armored vehicles. Initially, only agencies with an anti-drug and counterterrorism mission participated. After 9/11 and the War on Terror, the equipment surplus grew, and the program expanded. Today, the 1033 is a multi-billion dollar surplus program that has transferred an estimated $4.2 billion worth of equipment to more than 13,000 law enforcement agencies throughout the country. In Texas, more than 700 agencies are currently participating in the program. They have received $181.99 million in equipment between 2006 and 2013. An in-depth look into the 1033 program--specifically in Texas--found that it lacks adequate oversight at both the federal and state levels and has suffered from abuse. Some of the program's critics say its mass distribution of weapons and armored vehicles contributes to police militarization. The content in this report was produced using information gathered from federal and state documents, various publications, news reports and numerous interviews. The tables, figures, illustrations and story show the types of military supplies available through the program, how many items Texas agencies have received, how much it costs and how some local police departments are using the program. / text