A l'approche de l'élargissement de l'UE de 2004, les Etats membres de l'Union européenne ont adopté des dispositions transitoires à la libre circulation des travailleurs, à savoir une période dérogatoire de sept ans durant laquelle ils pouvaient continuer à appliquer leur législation relative aux permis de travail. Initialement isolée, l'Allemagne est parvenue en quelques années à imposer sa préférence à ce sujet à l'ensemble de l'Union européenne. Cette thèse fait trois constats. Le premier est que si la libre circulation des travailleurs se situe à l'intersection des politiques d'élargissement, de marché du travail et de politique migratoire, c'est la composante migratoire qui a dominé la prise de décision. Plus précisément, les dispositions transitoires étaient perçues comme un outil de migration sélective afin de choisir les profils jugés comme étant les plus désirables - et ce même si les désirs politiques ne correspondaient pas à la réalité du marché. La seconde est qu'il n'y a eu que très peu d'Européanisation et d'harmonisation dans ce processus de décision, les Etats membres dominant les négociations. Enfin, le troisième constat est que les acteurs politiques ont principalement pris en compte des considérations électorales, et non des considérations économiques, dans l'adoption de ces dispositions transitoires. / Doctorat en Sciences politiques et sociales / info:eu-repo/semantics/nonPublished

Abstract Since the collapse of the Soviet Union Russia has undergone a number of reforms towards developing market economy. Accounting has encountered dramatic changes over the last two decades. Despite attractive investment opportunities in Russia, investors are often faced with uncertainty, which makes it very important to explore the quality of accounting information published in Russia. The purpose of this thesis is to investigate the quality of published accounting information in Russia. The thesis consists of four essays, each of them addressing the question of the quality of accounting information published in Russia by incorporating the specific Russian institutional environment. Special attention is paid to the role of International Financial Accounting Standards (IFRS) and foreign investors. The quality of published accounting information is conceptualized by such accounting constructs as conservatism, earnings management and value relevance. This first essay investigates the earnings quality of both listed and non-listed Russian firms and explores whether foreign ownership affects the quality of earnings published by non-listed Russian firms. The second essay examines whether emphasis on international investors is associated with the adoption of or intention to adopt IFRS in Russian firms. The third essay addresses the question of IFRS and Russian Accounting Standards (RAS) accounting quality by using the methodology proposed by Barth et al. (2008) and by value relevance constructs of accounting quality. The fourth essay investigates the value relevance of firms’ integral environmental impact, i.e. a proxy for environmental performance, following the stream of non-financial information value relevance in accounting research. This thesis provides evidence that the quality of published accounting information published in Russia depends on many factors, the most influential of these being listing on the stock exchange, IFRS and foreign investors. The results of the thesis demonstrate that the institutional characteristics of the country shape accounting numbers and influence the incentives of those preparing financial statements. The findings of the thesis include information valuable for regulators and investors.

Through the Colombian Institute for Family Welfare (ICBF), the Colombian government aims to provide comprehensive reintegration for children demobilized from the country’s various armed groups. The reestablishment of rights, including the right to health (guaranteed by the Colombian constitution), is a key factor in successful reintegration. This thesis explores the topic of access to health care and health seeking behavior among former child soldiers in Manizales, Colombia who are over the age of 18 and were previously in the Hogar Tutor program (foster care-based youth reintegration) in Manizales. This thesis utilizes semi-structured interviews (n=9) and body mapping (n=9) with former child soldiers, key-informant interviews, participant observation, and a review of archival and secondary sources, including survey data, which is used to complement this research. This research is focused on understanding the barriers participants are experiencing in accessing health care, how participants understand and experience health and the health care system, and how health is handled within reintegration programs. Findings illustrate the incompatibility of transitional justice and the right to health within a neoliberal health system. This research suggests that former child soldiers face significant barriers in access to health care, experience persistent health conditions related to the conflict, and may be insufficiently aware of their rights as both citizens and victims of the armed conflict. These challenges likely affect the ability of former child soldiers to successfully reintegrate. This thesis provides recommendations for future research, as well as for the implementation of- and changes to- health education efforts within the ICBF and the Colombia Agency for Reintegration (ACR).

Magister Legum - LLM

Magister Legum - LLM

La question de la fin de vie et du processus de deuil qui s’ensuit pour le proche du défunt reste toujours d’actualité tant elle comporte d’énigmes. Comment pouvons-nous penser que le travail du deuil puisse être facilité ? La présente recherche a pour objectif d’étudier, en appui sur les travaux et les théories de D. W. Winnicott, comment le soin peut être transitionnel dans la relation et dans l’espace intersubjectif créé par la triade composée du soignant, du patient et du «proche-tiers». A partir d’un échantillon de 30 patients, les entretiens semi-directifs de 21 soignants et de 8 proches ont été analysés. Cette analyse nous permet de montrer de quelle manière le soin est transitionnel dans l’accompagnement. Elle nous montre également quels bénéfices peut avoir l’accompagnement en fin de vie, d’une part pour le patient dans l’ici et maintenant de sa fin de vie, d’autre part, pour le soignant dans l’ici et maintenant de l’accompagnement proposé mais aussi dans «l’après-coup» pour les autres accompagnements qu’il pourra proposer. Enfin, un troisième bénéfice certain est pour le «proche-tiers» dans l’ici et maintenant de l’accompagnement de son proche malade mais également par la suite dans la conduite du deuil. / Questions revolving around end of life and the grieving process that follows for loved ones are as relevant as they are puzzling. Is it unrealistic to think that mourning can be facilitated? This research aims to examine and build upon the work and theories of D. W. Winnicott. This research delves into how care may be transitional in the relationship and in the intersubjective space created by a triad of care: medical caregiver(s), patient and loved ones. From a sample of 30 patients, semi-structured interviews with 21 medical caregivers and 8 relatives were analyzed. This analysis shows how the care is transitional in the accompaniment. This research reveals the benefits of creating a transitional space during end of life care. First and foremost, it assists the patient in the here and the now of end of life; it, then, aids the caregivers. Medical caregivers and loved ones alike benefited from accompanying the patients in death both during the palliative care stages as well as afterwards as they worked through the grieving process.

The global importance of and need for sustainable development demand an informed decision-making process from the built environment to ensure optimum service life, which depends on the ability to quantify changes in condition of building materials over time. The objective of this thesis is to develop a model, which translates expert knowledge and reasoning into probability values through the application of Fuzzy Logic Artificial Intelligence to supplement limited historical performance data on degradation of building materials for the development of Markov Chain transitional probability matrices to predict service life, condition changes over time, and consequences of maintenance levels on service life of buildings. The Markov Chain methodology, a stochastic approach used for simulating the transition from one condition to another over time, has been identified as the preferred method for service life prediction by a number of studies. Limited availability of historic performance data on degradation and durability of building materials, required to populate the Markovian transition probability matrices, however restricts the application of the Markov Chain methodology. The durability and degradation factors, defined as design and maintenance levels, material and workmanship quality, external and internal climate, and operational environment, similar to the factors identified in the state-of-the–art ‘Factor Method’ for service life prediction, and current condition are rated on a uniform colour-coded five-point rating system and used to develop “IF-THEN” rules based on expert knowledge and reasoning. Fuzzy logic artificial intelligence is then used to translate these rules into crisp probability values to populate the Markovian transitional probability matrices. Historic performance data from previous condition assessments of six academic hospitals are used to calibrate and test the model. There is good correlation between the transitional probability matrices developed for the proposed model and other Markov applications in concrete bridge deck deterioration and roof maintenance models, based on historic performance data collected over extended periods, which makes the correlation more significant. Proof is presented that the Markov Chain can be used to calculate the estimated service life of a building or component, quantify changes in condition over time and determine the effect of maintenance levels on service life. It is also illustrated that the limited availability of historic performance data on degradation of building materials can be supplemented with expert knowledge, translated into probability values through the application of Fuzzy Logic Artificial Intelligence, to develop transition probability matrices for the Markov Chain. The proposed model can also be used to determine the estimated loss of or gain in service life of a building or component for various levels of maintenance. / Thesis (PhD(Civil Engineering))--University of Pretoria, 2007. / Civil Engineering / unrestricted

This study is about South Africa’s diplomatic initiatives in the DRC from 1990 to 2009. It concentrates on the implementation of the transitional phase to prepare for the elections in 2006 and the implementation of the post conflict reconstruction and development (PCRD) projects from 2006 onwards. The study argues that South Africa’s ability to facilitate peace which ended a full-scale war in the DRC should be highly commended as one of its diplomatic achievements. Its experience of negotiations and mediation to end apartheid has placed it in a favourable position amongst other global players. It supported its ambition of ensuring that the development of the African Continent is prioritized on the global agenda. However, South Africa does not have any experience in transitional diplomacy and this study has highlighted that it needs sufficient capacity and strategies first before it engages in it. Such capacity should be informed by a full understanding of the receiving country in order to prepare the diplomats accordingly. Clarity of South Africa’s national interest in pursuing transitional diplomacy seems weak and therefore confuses ‘teams on the ground’ as they are not always sure how to manouvre within a very complex and highly contested country like the DRC. The role of the international community, members of the Great Lakes and the Congolese population has been highlighted as being critical to assist the DRC to achieve stability and sustainable peace. Without political will and leadership from the DRC leaders themselves, all diplomatic efforts will be futile. Ten years is a very short time to assess the success of post-conflict reconstruction activities but useful lessons have been drawn from this evaluation. They have enhanced our understanding of transitional diplomacy and some of them can be used as models and guidelines which will improve intervention in future projects. / Dissertation (MDiplomatic Studies)--University of Pretoria, 2010. / Political Sciences / unrestricted

No description available.

Cardiomyocyte perinatal development is characterized by the transition from a hyperplastic to a hypertrophic growth. We hypothesize that genetic factors and processes in the cardiac perinatal transitional program can be identified by a systematic analysis of different stages in heart development. Microarray expression patterning of mRNAs and microRNAs uncovered a perinatal cardiogenomic switch between 5 and 7 days post-birth. Gene ontology analysis revealed cellular and metabolic processes as highly representative Biological Processes. Moreover, approximately 40% of known mice transcription factors are significantly (p<0.05) fluctuating between embryonic day 19 and 10 days post-birth. As the heart matures, cardiomyocytes progressively exit cell cycle with day 5 as a pivotal point. Hypertrophy entails cardiomyocyte binucleation which may be promoted by Protein Regulator of Cytokinesis (Prc1) and its interactors. Temporal cardiac transcription expression analysis provides insight into underlining effectors within the cardiac perinatal transitional program as well as cardiac pathology.