La presente investigación fue elaborada para determinar los impactos financieros y tributarios de los desmedros en la fase de almacenamiento y comercialización en empresas transnacionales del sector farmacéutico durante el año 2017 en Lima. Para lograrlo, se basará la investigación en la NIC 2 “Inventarios” (en adelante NIC 2), emitida en enero 2005, cuya aplicación inició a partir del 01 de enero del 2006, la Norma Internacional de Contabilidad 12 “Impuesto a las ganancias” (en adelante NIC 12), emitida en enero de 1998, cuya aplicación inicial fue a partir del 01 de enero del 2003 y la Ley del Impuesto a la Renta del Perú y su respectivo Reglamento. Las dos normas contables mencionadas tienen relación y algunos elementos en común cuyas diversas interpretaciones, técnicas de valoración y modificaciones realizadas, impactarán directamente en la toma de decisiones. Para validar nuestras hipótesis, hemos realizado trabajos de campo a las principales farmacéuticas en Lima, empresas a las que hemos encuestado. Para esto, hemos contactado con expertos en el tema de tratamiento financiero y tributario, a quienes hemos entrevistado y, finalmente, hemos realizado un (1) caso práctico para evaluar el impacto financiero de nuestro tema de tesis. A partir de los datos analizados, concluimos que hay un impacto financiero y tributario dentro de las empresas, impacto que puede ser significativo si no se tiene un control de los desmedros. / The present investigation was elaborated to determine the financial and tributary impacts of the demerits in the storage and marketing phase of the pharmaceutical sector during the year 2017 in Lima. To achieve this, the investigation will be based on IAS 2 "Inventories" (hereinafter IAS 2), issued in January 2005, whose application began as of January 1, 2006, the International Accounting Standard 12 "Income Tax" (hereinafter, IAS 12), issued in January 1998, whose initial application was effective January 1, 2003 and the Income Tax Law of Peru and its respective Regulations. The two accounting standards mentioned are related and some common elements whose various interpretations, valuation techniques and modifications made, will directly impact the decision making. To validate our hypotheses, we have carried out fieldwork to the main pharmaceutical companies in Lima, companies that we have surveyed. For this, we have contacted experts in the field of financial and tax treatment, whom we have interviewed and, finally, we have made one (1) practical case to evaluate the financial impact of our thesis topic. Based on the data analyzed, we conclude that there is a financial and tax impact within the companies, an impact that can be significant if there is no control over the losses. / Tesis

This three-manuscript formatted dissertation interrogated the effectiveness of high-impact educational practices for marginalized students through the use of critical quantitative inquiry. The first empirical manuscript used data from the Wabash National Study of Liberal Arts education to explore the role of race and class on students’ engagement in and effects from high-impact practices. Findings from this manuscript suggest significant differences in academic motivation change over the first year of college when race and class were examined together, while no differences when just class was examined. The second empirical manuscript used data from the National Study of LGBTQ Student Success to examine the intersections of environment and participation in and effect from high-impact practices for lesbian, gay, bisexual, and queer (LGBQ+) students. Findings from this manuscript suggested that students’ perceptions of overall support and their relations with instructors mediated the influence that participation in high-impact practices had on students’ academic development. Finally, the third main manuscript considered the utility of critical quantitative inquiry and ways researchers can combine critical theory into quantitative research.

Dans le contexte de la biomécanique, les outils numériques constituent des moyens puissants et indispensables dans la compréhension des mécanismes de blessures. Ils permettent de pallier les freins que sont les expérimentations sur l'humain, liés à des raisons d'éthique qui limitent la possibilité d'essais sur des SHPM (Sujets Humain Post Mortem). Le développement de ces outils numériques a conduit à celui de plusieurs mannequins numériques permettant de stimuler diverses sollicitations (civiles ou militaires), nous donnant ainsi accès à des limites de tolérances.En vue d'explorer la réponse dynamique du corps humain soumis à des sollicitations diverses, un modèle de mannequin numérique a été développé au sein du laboratoire. Ce travail de thèse tente donc d'apporter une contribution dans la recherche sur la définition d'un critère de blessure et l'établissement de limites de tolérance du corps humain soumis aux chargements violents de la partie thoracique dans des contextes militaires. / The development of computer science has allowed an increase in the use of numerical approaches such as finite elements method in order to understand physical mechanisms. These numerical tools are often used to extend and complete experimental investigations wich are limited because of high financial cost and ethical issues. Thus, the use of simulation to avoid thes limitations becomes essential in biomechanics investigations. Many numericalmodels of the thorax/abdomen system have been developped over the last two decades. In that framework, a finite element model of the human body, dedicated to high speed loadings, has been developed in the laboratory. In this context, the objective of this Ph.D Thesis is to investigate the consequences of such loadings on the human body and to contribute to the research of injuries criteria and tolerance limit definition.

Nous étudions les mécanismes d’endommagement dus à l’érosion pluie sur des matériaux massifs et sur des matériaux revêtus. Pour cela, un banc d’essais spécifique a permis de mener des recherches en laboratoire. Le principe de l’essai repose sur l’émission de jets à haute vitesse et à haute fréquence.L’étude des matériaux massifs met en évidence un mécanisme de propagation de fissures par fatigue qui aboutit à des pertes de matière. Ces mêmes endommagements ont été observés sur des échantillons usés en service. Il a été confirmé que la dureté augmente la résistance à l’érosion pluie des matériaux métalliques.L’étude des revêtements s’est focalisée sur 2 technologies, à savoir la pulvérisation cathodique magnétron, qui est un procédé de déposition phase vapeur, et la projection thermique sous flamme supersonique. Les revêtements obtenus par projection thermique (dont l’épaisseur était supérieure à 200 μm), se sont révélés moins résistants à cause d’un manque d’adhérence ou de la présence de défauts au sein du matériau. Les revêtements obtenus par PVD (dont l’épaisseur était inférieure à 30 μm) ont permis d’obtenir des gains de résistance significatifs. Dans tous les cas, quel que soit la technologie utilisée, l’adhérence du revêtement s’est révélé être un paramètre critique en ce qui concerne la résistance de la surface à l’érosion pluie. Enfin, une simulation numérique en dynamique a permis d’étudier les champs de contraintes dans des feuillets métalliques, et ce, en faisant varier leurs épaisseurs, les matériaux qui les composent, et la vitesse d’impact. Les résultats de la simulation tendent à prouver que la propagation des ondes de contraintes dans le matériau peut entrainer des phénomènes de sur-contraintes dans les feuillets les plus fins à cause de la réflexion des ondes sur la face antérieure de la plaque. / The study deals with the rain erosion mechanisms of both bulk and coated materials. For that purpose, a specific test bench has been built, enabling laboratory research. The principle of the test is based on the emission of high-speed water jets at high frequency.Studying bulk materials confirmed the positive influence of hardness on rain erosion resistance for metallic materials. The mechanism found responsible for material losses is the propagation of fatigue cracks. These fatigue damages were also observed on in-service worn out samples.The analysis of coated materials focused on two covering technologies, namely physical vapor magnetron sputtering deposition (Magnetron PVD) and high velocity oxy-fuel coating spraying (HVOF). The coatings obtained by HVOF (> 200μm) weren’t resistant enough due to lack of adhesion and/or due to specific defects within the material. The coatings obtained by PVD (< 30μm) have yielded to significant improvements on the surface resistance. However, the adhesion of the coating appeared as a critical parameter for the rain erosion resistance.Finally, a numerical simulation has been designed to study dynamic stress fields in metal sheets. Moreover the model allowed the sheets thicknesses, the materials, and the speed of impact to vary. The simulation showed that the propagation of stress waves in the material may cause over-stresses phenomena in the thinner sheets, due to the reflection waves on the back side of the plate.

Le théâtre est un outil de communication qui participe au développement social et économique du Burkina Faso. C’est autour des années quatre-vingt qu’une poignée d’artistes et d’intellectuels africains ont conceptualisé cette pratique artistique afin qu’elle devienne un moteur de développement pour nos masses laborieuses. En effet, cette thèse est partie de l’hypothèse selon laquelle, le théâtre d’intervention sociale contribue aux efforts de sensibilisation. Il s’est agit d’une part d’étudier l’histoire de ce théâtre, ses thèmes, ses formes, son évolution, ses enjeux esthétiques et d’autre part, à travers un corpus, une collecte de matériaux audiovisuels et une enquête sociologique auprès des spectateurs et des compagnies théâtrales de montrer l’incidence de son action sur les populations burkinabé. L’ensemble des matériaux de cette enquête scientifique nous a permis de réaliser un film documentaire qui accompagne cette recherche.Les résultats auxquels nous sommes parvenu attestent enfin qu’à travers la sensibilisation par le théâtre d’intervention sociale, les populations adoptent des comportements favorables aux changements de comportements et de mentalités. / Theatre is a communication tool that participates in the social and economic development of Burkina Faso. It is in the eighties that a handful of African artists and intellectuals conceptualized this artistic practice to make it a driving force of development for our working masses. Indeed, this doctoral thesis has started from the hypothesis according to which the theatre of social intervention contributes to the efforts of awareness. It consists, on the one hand, in the study of the history of this theatre, its themes, forms, evolution, aesthetic stakes and, on the other hand, through a corpus and a sociological survey with spectators and theatre companies, in showing the impact of its action on the Burkinabe populations.The bulk of materials gathered in this scientific enquiry helped me to produce a documentary film that illustrates this research.The results to which I have reached are that through sensitization by the theatre of social intervention, people adopt behaviours that are favorable to the changes of behaviours and mentalities.

Dans le cadre de la modélisation et de l’expérimentation multi-échelles (projet LabEx MMCD pour les matériaux pour la construction durable) de l’Université Paris-Est Marne-la-Vallée, cette thèse de doctorat vise à modéliser et caractériser les micro-matériaux conçus par impact de gouttelettes de céramique fondue. Les applications de ces matériaux revétus de couches minces sont des traitements de surface pour la construction durable tels que la protection anti-corrosion, les barrières thermiques, le traitement du verre ou les renforts mécaniques. En particulier, nous nous concentrons sur la physique associée à la dynamique des gouttelettes liquides (l'aire de contact et le temps de contact entre la gouttelette et la surface) en effectuant une série de simulations numériques pour les écoulements diphasiques à petite échelle avec le code maison Thetis. Nous avons considéré des variations des conditions d'impact initiales ainsi que l’influence des forces d'inertie, capillaire et visqueuses sur la dynamique des gouttelettes. Nous nous sommes intéressés en particulier au diamètre d'étalement maximal, au temps d’étalement maximal et au temps de contact, sur des surfaces solides de mouillabilité variable. Le code est basé sur l’utilisation d’une méthode Volume-Of-Fluid. Il introduit une fonction auxiliaire régularisée pour estimer la courbure locale et la normale à l'interface. Les principaux liquides de référence adoptés sont l'eau et la céramique fondue, l'eau est choisie pour valider notre code en comparant les simulations aux résultats expérimentaux. La céramique fondue est adoptée car elle est largement utilisée en projection thermique pour créer des barrières thermiques et chimiques (couches anti-oxydantes) ainsi que des renforts mécaniques sur des échantillons spécifiques. Nous nous concentrons sur les cas où les surfaces sont hydrophobes, même si les cas hydrophiles sont également considérés dans les configurations de validation pour des raisons de généralité. Egalement, en introduisant une partie de calcul de l'énergie dans la thèse, une analyse énergétique détaillée de la gouttelette après l'impact est effectuée dans les phases d'étalement et de rétraction pour bien comprendre la dynamique à l'intérieur de la gouttelette. Nous trouvons que le temps de projection est inversement proportionnel à la vitesse d’impact, indépendamment de l’angle de contact lors de l’étalement au temps courts. Une nouvelle mise à l'échelle entre l'étalement maximal et le temps d'étalement est proposée. Celle-ci s'accorde très bien avec les résultats expérimentaux. Par ailleurs, nous introduisons cette mise à l’échelle dans une classe de modèle basée sur la conservation de l’énergie pour prédire l’étalement maximal adimensionné, ce qui permet de mieux prévoir l’étalement maximal adimensionné. Pour finir, une mise à l'échelle du temps de contact est proposée en termes de nombre d'Ohnesorge et de Reynolds / Under the framework of the LabEx Multi-Scale Modelling and Experimentation of Materials for Sustainable Construction, of Université Paris-Est Marne-La-Vallée, the present PhD thesis aims at modelling and characterizing micro-material designed by impact of molten ceramic droplets. The applications of thin coating materials are surface treatments for sustainable construction such as anti-corrosion, heat barrier, glass treatment or mechanical reinforcement of specific structures.In particular, we focus on the physics behind the liquid droplets' dynamics (the contact area and the contact time between the droplet and surface) by conducting a series of small scale multiphase flow numerical simulations with home-made code Thetis. All simulations are axisymmetric. We have considered variations of initial impact conditions, and studied the influence of inertial, capillary and viscous forces on the droplets' dynamics, especially the maximum spreading diameter, spreading time and the contact time, on solid surfaces. The code is based on Volume-Of-Fluid techniques and introduces an auxiliary smooth function to estimate the local curvature and the normal to the interface. The major reference liquid adopted are the water and the molten ceramic, the water is chosen to validate our code against available experiments at the beginning. The molten ceramic is adopted as it is widely used in thermal spray to built thermal and chemical barriers (anti-oxidant layers) as well as mechanical reinforcements on specific samples. We focus on the cases in which the surfaces are hydrophobic, even if hydrophilic cases are also considered in validation configurations for the sake of generality. Meanwhile, by introducing an energy calculation part in the code, a detailed energetic analysis of the droplet after impact is performed in both the spreading and retraction stage to have a deep understanding of the dynamics inside the droplet.We find the jetting time is inversely proportional to the impact velocity, independent of the contact angle in the early spreading. A new scaling between maximum spreading and spreading time is observed, and agrees well with experimental results. Further, we introduce this scaling into the model based on energy conservation to predict the maximum spreading factor, which provides better prediction on maximum spreading factor than existing literature references. Also a scaling of contact time is proposed in terms of Ohnesorge number and Reynolds number

Bibliography: leaves 126-131.

After more than a decade of environmental impact assessment ( EIA ) provisions within South Australian Planning Act, 1982 it is appropriate to examine the role of the environmental impact statement ( EIS ) as a major element of EIA and an important decision making tool for major projects over this period. The thesis first provides a review of EIA from its overseas origins to its development at the Commonwealth level in Australia. This provides the context within which to examine the system of EIA for major developments or projects in South Australia, which are dealt with largely through the EIS process. The thesis examines the type of projects which, according to the discretionary criteria in the Planning Act, have attracted EIS requirements between 1982 - 1993 and uses this to determine generic groupings of projects. It is noted that marinas represent the largest group of projects with EIS requirements, although EISs have been called for power generation related projects, electricity transmission line projects, tourist related projects, industrial projects, mining projects, water management projects, transport projects and a number of other projects. The thesis examines the number of EISs that have been completed, whether or not the projects have been approved or rejected and to what extent any patterns have emerged. The thesis then focuses on all the completed EISs in terms of their content, timing of preparation, public involvement and response, associated legislative requirements, type and role of developer, type and role of EIS consultant, the assessment of the EIS, and the decision making process. The thesis notes the high approval rate for projects with completed EISs suggesting most of the environmental problems have been resolved or are capable of being resolved. It is also noted that a number of projects are abandoned before the EIS is ever completed and that the few rejected EIS proposals are associated with high numbers of public submissions. Although each of the rejected proposals has a complex history of project development, environmental assessment and negotiations, it is noted that the decision to reject the proposals was ultimately a political decision. The thesis comments on the limited role of the South Australian Planning Commission ( SAPC ) in EIS project decision making in South Australia and the increasing use of the Governor as a decision maker. Although the SAPC is the statutory planning authority it is constrained by having to have regard to the principles in the Development Plan which is geared toward development control rather than for the extraordinary major projects which become subject to EIS requirements. The thesis then examines proposed changes to EIA in the context of early attempts to initiate EIA reform in South Australia through to the current Development Bill. These proposals are placed in context with changes to EIA procedures that have taken place at the Commonwealth level, the proposed development of a national agreement on EIA, and also the implications for EIA which are likely to flow from recent Commonwealth initiatives on ecologically sustainable development strategies. In addition the implications of recently developed environment protection agencies and associated legislation are examined at both the State and Commonwealth levels. Collectively these reviews and analyses provide the context of current thinking on EIA as it is likely to affect South Australian EIA processes in the future. Finally the thesis discusses the evolving role of the South Australian EIS in the context of its evolutionary process and the proposed legislative changes in South Australia, together with other related initiatives. This discussion touches on a number of issues such as public administration, the actual practice of the EIA process as opposed to the theory of EIA and what is written into the EIA legislation. In conclusion an overview is given of the current role of the EIS with some predictions for the future of EIA in South Australia. / Thesis (M.Plan.)--Department of Architecture, 1993.

The Earth's climate is changing. This is a conclusion of the Third Assessment Report published by the International Panel on Climate Change. The increasing concentrations of greenhouse gases and sulphate aerosols alter the energy path through the atmosphere. In the future, a likely consequence of the induced global warming is an increased melting of the Greenland ice sheet. This could lead to abrupt climatic modifications associated with the collapse of the thermohaline circulation in the North Atlantic. To investigate this issue, a coupled model of the climate system has been developed. Most components of this system are taken into account by this model. LMD5, an atmospheric general circulation model originating from the Laboratoire de Météorologie Dynamique in Paris, simulates the atmosphere. CLIO2, an oceanic general circulation model set up at the Institut d'Astronomie et de Géophysique G. Lemaître at the UCL, accounts for the ocean and the sea ice. Finally, GISM is a Greenland ice-sheet model developed at the Vrije Universiteit Brussel (VUB). The atmospheric and oceanic components had already been coupled. A new version has been elaborated during this thesis to enable long-term realistic simulations. To restrain the initial drift, adjustements have been made in atmospheric, oceanic and sea-ice parameters in collaboration with the research teams that set up the models. Other modifications have been performed in the framework of climate change experiments to separately handle greenhouse gases and sulphate aerosols. Finally, LMD5-CLIO2 has been coupled to GISM in collaboration with VUB researchers. Validation of LMD5-CLIO2 implies a 150-year long control simulation under constant 1970 forcings. The validation is twofold: on the one hand, the LMD5-CLIO2 results have been contrasted with observational estimates and on the other hand, these have been compared to other coupled models results. This leads to the conclusions that LMD5-CLIO2 simulates relatively well the present- day climate and that it performs as well as many other coupled models. Two climate change experiments have been carried out using the IPCC SRES B2 scenario. The first one deals with the impact of greenhouse gases and sulphate aerosols on the 21st century climate. The globally averaged warming reaches 2.4°C at the end of the 21st century compared to 1970. The hydrological cycle is amplified: precipitation increases by 3.3 % over the same period. This corroborates the projections of other coupled models. Consequently, it improves our confidence in the LMD5-CLIO2 simulations. The second climate change experiment performed with LMD5-CLIO2-GISM investigates the impact of the Greenland ice-sheet freshwater flux on the North Atlantic thermohaline circulation. To our knowledge, it is the first time that such a complex coupled model is used to analyse this issue. In this simulation, deep convection in the North Atlantic ocean shuts down at the end of the 21st century, which is an unusual result. The strong and abrupt reduction of the intensity of the thermohaline circulation implies significant mainly local modifications of sea ice and of the atmosphere. Cautions should be exercised to this projection. Firstly, LMD5-CLIO2 has deficiencies which probably influence the results. Secondly, modifications of the initial conditions could lead to another projection: such spectacular event not occurring or differences as to when it happens. Consequently, other ensemble simulations should been performed. Thirdly, the current simulation is too short to know if the reduction is temporary or not. Longer experiments are therefore required.

Two new mechanisms of droplet splashing and breakup during impact have been identified and analyzed. One is the internal rupture of spreading droplet film through formation of holes, and the other is the splashing of droplet due to its freezing during spreading. The mechanism of film rupture was investigated by two different methods. In the first method, circular water films were produced by directing a 1 mm diameter water jet onto a flat, horizontal plate for 10 ms. In the second method, films were produced by making 0.6 mm water droplets impact a solid surface mounted on the rim of a rotating flywheel. Substrate wettability was varied over a wide range, including superhydrophobic. In both cases, the tendency to film rupture first increased and then decreased with contact angle. A thermodynamic stability analysis predicted this behavior by showing that films would be stable at very small or very large contact angle, but unstable in between. Film rupture was also found to be promoted by increasing surface roughness or decreasing film thickness. To study the effect of solidification, the impact of molten tin droplets (0.6 mm diameter) on solid surfaces was observed for a range of impact velocities (10 to 30 m/s), substrate temperatures (25 to 200°C) and substrate materials (stainless steel, aluminum and glass) using the rotating flywheel apparatus. Droplets splashed extensively on a cold surface but on a hot surface there was no splashing. Splashing could be completely suppressed by either increasing the substrate temperature or reducing its thermal diffusivity. An analytical model was developed to predict this splashing behavior. The above two theories of freezing-induced splashing and film rupture were combined to predict the morphology of splats typically observed in a thermal spray process. A dimensionless solidification parameter, which takes into account factors such as the droplet diameter and velocity, substrate temperature, splat and substrate thermophysical properties, and thermal contact resistance between the two, was developed. Predictions from the model were compared with a wide range of experimental data and found to agree well.