Dissertations / Theses on the topic 'Directus'

Disertacijoje siekiama pasiremiant tiek Rytų Europos (tame tarpe Lietuvos), tiek Vakarų Europos ir kitų valstybių baudžiamosios teisės pasiekimais, taip pat Lietuvos bei užsienio teismų praktikos analize atskleisti Lietuvos baudžiamojoje teisėje dar beveik nenagrinėtą kaltės sampratos problematiką, išanalizuoti tyčinės kaltės struktūrą ir atskirų jos elementų turinį. Disertacijos tiriamąją dalį sudaro trys dalys. Pirmojoje nagrinėjamos baudžiamosios teisės teorijoje žinomos kaltės teorijos ir prieinama išvados, kad geriausiai baudžiamosios teisės poreikius ir galiojančio baudžiamojo įstatymo nuostatas atitinka ne dabar Lietuvoje vyraujančios psichologinės kaltės teorijos, bet Vakarų Europoje dominuojanti norminė kaltės teorija. Antrojoje dalyje nagrinėjamas tyčinės kaltės intelektinis momentas: apibrėžiamas aplinkybių, kurias turi suvokti tyčia nusikalstantis kaltininkas ratas, gilinamasi į šių aplinkybių suvokimo bei numatymo ypatumus esant skirtingoms tyčios rūšims ar skirtingoms kaltės formoms ir šių ypatumų nustatymo teismų praktikoje problemas. Trečioji dalis skirta tyčinės kaltės valinio momento analizei. Atsižvelgiant į psichologinę valios sampratą bei įvertinus baudžiamosios teisės teorijoje egzistuojančias netiesioginės tyčios valinio momento aiškinimo teorija, daroma išvada, kad valinis momentas netiesioginėje tyčioje yra perteklinė kategorija. Netiesioginę tyčią nuo nusikalstamo pasitikėjimo galima atriboti vien intelektinio momento pagalba. Kita vertus... [toliau žr. visą tekstą]<br>This research examines the problems of dolus in the criminal law. The Latin notion dolus includes not only what common law would call intention and knowledge, but also some cases of recklessness (so called dolus eventualis). Dissertation aims on the basis of achievements of the criminal law of Eastern, Western European and other countries comprehensively analyze the structure of dolus and its particular elements; to identify essential theoretical questions, as well as typical practical problems and to provide suggestions for the solutions of these questions and problems. The research part of the thesis consists of three parts dedicated, respectively, to problems of culpability, of the intellectual part of dolus and the volitional-dispositional part of dolus. The first part analyzes three theories of culpability: pure psychological, social – psychological and normative. It is concluded that normative theory of culpability has no significant faults, common to other theories of culpability, and it complies with provisions of the Penal Code. The second part of the research is dedicated to the analysis of the intellectual part of dolus - perpetrator’s perception of crime social wrongfulness and foresight of prohibited consequences. It reveals the scope and content of perpetrator’s perception and degree of foresight of prohibited consequences in dolus as well. In the third part of the research volitional parts of dolus directus and dolus eventualis are analyzed. It is concluded... [to full text]

This thesis addresses the unresolved question of how director tenure relates to director monitoring. Multiple sources of data, gathered over two interrelated qualitative studies, provide a unique and up close perspective of the phenomena. The results highlight the value of incorporating theories that explain director motivation into traditional corporate governance research. Overall, the relationship between tenure and director monitoring is shown to be more complex than generally assumed, and as such, policies using a single approach for director tenure may not be appropriate.

This thesis explores whether independent directors in the USA and Canada are effective in holding management accountable by: (1) analyzing how the policy of relying on independent directors developed and operates; (2) introducing the main theoretical critiques of independent directors’ monitoring effect; and (3) examining whether empirical studies in the field of management science and financial economics support the policy in both countries of relying on independent directors as corporate monitors. Empirical evidence shows that boards with a majority of independent directors, in some circumstances, were associated with better firm performance (in the post-SOX period) and fulfilled certain board tasks effectively in the United States. Canadian studies, however, have not shown a positive association with improved firm performance. Audit committees composed entirely of independent directors have been effective in ensuring the quality of financial reporting in the United States, but this effect has not been found in Canada. Compensation committees composed fully of independent directors neither constrained the level of executive compensation nor tied CEO pay to firm performance in either country. US firms with an audit committee member who had accounting expertise, rather than financial analysis or supervisory expertise, were associated with a higher quality of financial reporting, while Canadian firms with an audit committee member who has financial expertise, instead of financial literacy, were associated with a similar effect. Studies also showed that independent directors perform better in certain circumstances. Based on empirical evidence, US regulators should consider: (1) changing the current mandatory requirements for an independent board and a completely independent compensation committee to a comply-or-explain requirement; (2) narrowing the qualification of a financial expert to an individual who has accounting expertise; and (3) recruiting independent directors who have two or fewer outside directorships, hold more of the corporation’s shares, have lower cost of acquiring corporate information, and have no social connections with the CEO. In Canada, weak evidence of the monitoring effectiveness of independent directors supports the existing comply-or-explain approach. Canadian regulators may only need to require or recommend that at least one audit committee member has financial expertise, instead of only financial literacy.

La investigación se centra en el contrato de stipulatio, eje central alrededor del cual surge el derecho de obligaciones y contratos romano. Se aborda el estudio de la forma estipulatoria y las consecuencias que tiene la utilización de unas determinadas estructuras formales en cuanto a su régimen jurídico. La perspectiva del trabajo es especialmente original pues se toma en cuenta las estipulaciones recogidas en estilo directo en el Digesto. El estudio consta de tres capítulos. El primer capítulo tiene carácter introductorio, en el se abordan algunos aspectos del contrato estipulatorio que consideramos más relevantes, en especial el orígen del contrato verbal romano y el estudio de algunas funciones típicas. En el segundo se hace una reconstrucción histórico-dogmática de los requisitos de la estipulación clásica partiendo de las fuentes romanas. En el tercer capítulo se proyectan los requisitos formales de la estipulación clásica sobre los 209 fragmentos del Digesto que recogen estipulaciones en estilo directo. la finalidad de esta taxonomía de formas estipulatorias es sistematizar las consecuencias en el régimen jurídico que supone la utilización de una estructura formal.

This research uses a grounded theory approach to explore the term ‘experienced Board Member’ with research into the learning experiences which bridge the gap between an inexperienced Board Member and an experienced Board Member. The purpose of this research is to identify repeatable/reportable patterns which could be utilised and developed to improve Board Member learning. Data is derived from interviews with nine (current and past) New Zealand Board Members. A common set of attributes of an experienced Board Member emerged from the study. The linking theme of the attributes is that they support the process of reaching a quality agreement or decision. The results of this study suggest that an experienced Board Member is perceived to be a Board Member who contributes to achieving a quality agreement and decision, using attributes associated with: • Contribution to Board processes • Understanding and Knowledge (governance and business acumen) • Internal Drivers • Making Hard Decisions. Formative Board Member learning is associated with developing self confidence, understanding what content is perceived to be (or not to be) relevant, understanding the Boardroom protocols and processes, and understanding the responsibility of the role. The primary mechanism in Board Member learning is observation. Board Member learning was most often the development of tacit understanding through observing events internal to the Board. Learning events for Board Members are likely to arise as part of the dismissal/departure of the CEO or from internal Board dissension. The results also indicate that current NZ Board Members are unlikely to have had any formal preparation for the Board Member role, and learning for the role is likely to be ad-hoc and vicarious. This research suggests that the successful development of experienced Board Members will require a fundamental change in the perception and practice of Board Member development within organisations and at Board level. A Capability and Maturity Model is presented as a framework for assessing an organisation’s capability and maturity in terms of the development of its Board Members. This study builds on corporate governance theory by identifying attributes considered indicative of an experienced Board Member. This study adds to Learning Organisation and Knowledge theories by providing examples and comment on the place of Communities of Practice, and knowledge development within the development of Board Member experience.

The Argonauts is a one hundred and ten minute screenplay depicted in the genre of children's adventure film, set in the suburbs of Brisbane in the early 1990s. It tells the story of four friends who embark on adventure in an attempt to save their parents' shops from a corporate takeover. The exegesis explores the dual role of the screenwriter/director and the affect on the screenplay of the shifts in mindset required when these roles are undertaken by the same person. Screenwriting and directing are explored as two separate but interlinked disciplines. In this paper I have draw on my experience in these two roles to discuss their inter-relationship. In order to understand how the two roles of screenwriting and directing interact, challenge and compliment one another when carried out by the same person, I analyse the interplay of these roles within the specific areas of character, narrative and setting in the writing and revision of the screenplay, The Argonauts.

Context. Computer rendered imagery such as computer games is a field with steady development. To render games an application programming interface (API) is used to communicate with a graphical processing unit (GPU). Both the interfaces and processing units are a part of the steady development in order to be able to push the limits of graphical rendering. Objectives. This thesis investigates if the Direct3D 12 API provides higher rendering performance when compared to its predecessor Direct3D 11. Methods. The method used is an experiment, in which a benchmark rendering basic shaded geometry using both of the APIs while measuring their performance was developed. The focus was aimed at testing API interaction and comparing Direct3D 11 against Direct3D 12. Results. Statistics gained from the benchmark suggest that in this experiment Direct3D 11 offered the best rendering performance in the majority of the cases tested, although Direct3D 12 had specific scenarios where it performed better. Conclusions. As a conclusion the benchmark gave contradicting results when compared to other studies. This could be dependent on the implementation, software or hardware used. In the tests Direct3D 12 was closer to its Direct3D 11 counterpart when more cores were used. A platform with more processing cores available to execute in parallel could reveal if Direct3D 12 could offer better performance in that experimental setting. In this study Direct3D 12 was implemented as to imitate Direct3D 11. If the implementation was further aligned with Direct3D 12 recommendations other results might be observed. Further study could be conducted to give a better evaluation of rendering performance.

Thesis (DBA)--Macquarie University, Graduate School of Management, 2008.<br>Bibliography: p. 275-289.<br>Company directors have been in existence for more than four hundred years. In the past, they were considered to be a necessary part of corporate existence, and were usually appointed to a board by the CEO or chairman. However, they were usually mates from the 'boys club' and gained their position from whom they knew, and not from what they were capable of contributing. The appointment of independent directors became more normal, as shareholders looked for a way to wrest control back from management. But what independent directors really do and why they are there is not widely understood. A review of the literature relative to independent directors has identified a gap in the knowledge. This gap is the role of the independent director when considered from a commercial aspect; that is, those who observe or write about independent directors. --This thesis has attempted to generate a theory of the role of the independent director through a review of the literature and a subsequent series of interviews. Grounded theory was the chosen methodology for analysing the data and formulating a theory of the role because it allows the researcher to ground the theory in the data instead of establishing a hypothesis and testing it. --The resulting theory is more complex than it first appears. It was found that the primary role of the independent director is to improve the performance of the board and the company. This role is impacted by a number of factors, the two most influential being the information that is available to the independent directors, and the position of the company. This second factor is defined as the size of the company, where it is in its life cycle, and whether it is experiencing any significant change. --These findings enable a number of recommendations to be made to improve policy and practice, recognising the impact of information and company position on the ability of independent directors to contribute positively. It also raises several areas of further study to continue to refine the understanding of the role of the independent nonexecutive director in Australia. These include, among others, investigating the role from other viewpoints such as the board chair or company secretary, or researching the link between company position and information available to independent directors.<br>Mode of access: World Wide Web.<br>xiii, 303 p. ill

Prior studies document that board directors who fail to act as effective monitors of management are penalized by the labor market in the form of fewer subsequent board seats. However, there is little evidence on how the market rewards directors for exceptional advising and monitoring on corporate boards. In this paper, I use national director awards as a positive shock to directors’ reputations and examine changes in board seats for award-winning directors. Award-winning directors gain more board seats than non-winning directors, both after and before the awards. Event study tests suggest that the quality of award-winning directors may have been revealed to the labor market before the awards but not to the broader stock market. Stock market reactions to appointments of award-winning directors are positive and statistically significant only after the awards, not before.

Le choix du partenaire sexuel est un comportement très fréquent dans la nature et qui présente une grande variabilité. Notamment, le niveau de sélectivité lors du choix est très divers entre et au sein des espèces. Afin d'expliquer cette diversité, un certain nombre de modèles théoriques se sont focalisés sur les contraintes génétiques ou cognitives qui pouvaient influencer l'évolution du choix. Toutefois, les contraintes écologiques ont été sous-estimées par ces approches. En particulier, l'influence du compromis entre qualité des partenaires et taux d'appariement, bien qu'intrinsèquement lié au choix, a été largement ignorée. Des modèles analytiques et numériques sont présentés, dans lesquels le choix évolue uniquement sous l'influence de ce compromis, c'est- à-dire par sélection sexuelle directe. Il est montré qu'en fonction du contexte écologique, cette force évolutive peut produire une grande diversité de situations de choix, notamment en termes de sélectivité et condition-dépendance, tant chez les femelles que chez les mâles. L'émergence du choix mutuel, et plus généralement la coévolution entre choix femelle et choix mâle est discutée. Un prédicteur général de l'évolution du choix suite à une modification du taux d'appariement des individus est identifié. Il s'agit de la sensibilité du RST (relative searching time), c'est-à-dire la variation à sélectivité constante de la proportion du temps de vie consacrée à chercher des partenaires. Ce prédicteur englobe ceux proposés par les modèles précédents, s'applique à des situations de choix très variées et offre des perspectives empiriques intéressantes. Pris dans leur ensemble, ces résultats plaident pour une reconsidération de l'influence des contraintes écologiques sur l'évolution du choix du partenaire sexuel. Enfin, des perspectives sont proposées afin d'étudier cette influence dans des contextes variés de choix de partenaire et plus généralement de prise de décision<br>Mate choice is a widespread behaviour in nature and is highly variable. Notably, the level of choosiness when choosing ones mates is very diverse between and within species. In order to explain this diversity, numerous models have focused on the genetic and cognitive constraints that could influence the evolution of mate choice. However, ecological constraints have been underestimated by these approaches. In particular, the influence of the trade-off between mating benefits and mating rate, although it is intrinsically associated with mate choice, has been largely ignored. Analytical and numerical models are presented, in which choosiness evolved solely under the influence of this trade-off, that is, by direct sexual selection. It is shown that according to the ecological context, this selection pressure is able to generate a high diversity of choice situations, notably in terms of choosiness and condition dependence, for females as much as for males. The emergence of mutual mate choice, and more generally the coevolution between female and male choice is discussed. A general predictor of the evolution of choosiness following a change in the mating rate of individuals is identified. It is the sensitivity of the RST (relative searching time), that is, the variation of the amount of lifetime devoted searching for mates when choosiness remains constant. This predictor encompasses previously proposed ones, applies to many different situations of mate choice and offers interesting empirical perspectives.Overall, these results call for a reconsideration of the influence of ecological constraints on the evolution of mate choice. Finally, some perspectives are proposed in order to study this influence in various contexts of mate choice and more generally of decision-making

<p>This literature study aims to identify international best practice concerning the role of the board and more particularly that of the independent director in ensuring good corporate governance. The study is based on sources which include a large contingent of up to date sources on the subject ranging from newspaper articles, journal articles, various corporate governance codes, company reports and reports on governance such as Cadbury and Higgs.</p>

The Argonauts is a one hundred and ten minute screenplay depicted in the genre of children's adventure film, set in the suburbs of Brisbane in the early 1990s. It tells the story of four friends who embark on adventure in an attempt to save their parents' shops from a corporate takeover. The exegesis explores the dual role of the screenwriter/director and the affect on the screenplay of the shifts in mindset required when these roles are undertaken by the same person. Screenwriting and directing are explored as two separate but interlinked disciplines. In this paper I have draw on my experience in these two roles to discuss their inter-relationship. In order to understand how the two roles of screenwriting and directing interact, challenge and compliment one another when carried out by the same person, I analyse the interplay of these roles within the specific areas of character, narrative and setting in the writing and revision of the screenplay, The Argonauts.

The social and economic effects of high profile governance scandals such as the National Safety Council, HIH and Centro have triggered much debate, reform and research into predicting and preventing future failures. While this has meant director financial literacy is now recognised as a core capability required of each individual director, there has been little guidance on what this capability involves other than the very general statement of being able to 'read and understand financial statements'. This thesis presents the results of a Delphi study aimed at identifying the core concepts a director needs to master to be financially literate. Thirty-five experts drawn from accounting, education and practice agreed that to be financially literate a director must have a conceptual understanding of 24 basic accounting concepts and be able to independently apply this understanding to a strategic evaluation of the finances of the organisation they serve.

RESUMO - A prevalência da obesidade não teve alterações significativas em Portugal. Uma vez que os recursos são escassos e é cada vez mais premente distribuí-los de forma racional, torna-se importante conhecer o impacto económico da obesidade para o país e perceber se os custos se alteraram. Objectivo: Actualizar, à luz de evidência mais recente, a estimativa dos custos directos com internamento hospitalar atribuíveis à obesidade, em Portugal, no ano 2008. Metodologia: Foi estimado o custo directo da obesidade, na componente internamento, a partir da metodologia custo da doença, utilizando uma abordagem baseada na prevalência. Os dados da prevalência advém do estudo epidemiológico mais recente em Portugal (14,4%). Os valores de risco relativo utilizados provêm da meta análise epidemiológica mais completa. Foi calculado, a partir destes dados, o risco atribuível populacional (RAP) de cada patologia. Através da base de dados nacional dos episódios de internamento, fez-se uma pesquisa de todos os episódios de internamento relativos às comorbilidades associadas à obesidade e aplicou-se o respectivo RAP. Com base na portaria n.º 839-A/2009 de 31 Julho atribuíramse os custos. Resultados: Os custos directos com a obesidade, na componente internamento, no ano 2008 foram de 85,9 milhões de euros, o que corresponde a 0,92% da despesa total em saúde. Os três maiores contribuintes para esta despesa são as patologias do sistema circulatório e cerebrovascular, a osteoartrite e os episódios relativos ao tratamento da obesidade em si. Conclusões: O impacto económico relativo ao internamento da obesidade diminuiu em Portugal. Este estudo surge então, como ponto de partida para estudar os custos totais com a obesidade e a efectividade das estratégias de prevenção.<br>ABSTRACT - The prevalence of obesity has no significative change in Portugal. Once resources are scarce, and it becomes important to deliver them in a rational manner, it is relevant to know the economic impact of obesity in the country, and discover if the costs had changed. Objective: To update, with the current evidence, the estimation of direct costs associated with hospital inpatient stays attributable to obesity, in Portugal, in the year 2008. Methodology: The direct costs of obesity related to hospital inpatient stays was estimated, using cost of illness methodology with prevalence based approach. Prevalence data becomes from the more recent epidemiologic study in Portugal (14, 4%). Relative risk values were taken from a key epidemiologic meta analysis. Population attributable risk (PAR) for each disease was calculated through these data. An investigation of all hospital inpatient episodes, related to comorbidities associated with obesity, through the inpatient hospital national database has been done and the respective PAR has been applied. Costs were attributed based on the portaria n. º 839-A/2009 de 31 Julho. Results: Obesity direct costs, inpatient hospital, year 2008, were 85,9 million euros, which corresponds to 0,92% of total health expenditure. The three major contributors for this expenditure are circulatory system and cerebrovascular diseases, osteoarthritis and obesity itself. Conclusion: The economic impact of obesity related to inpatient hospital has decreased in Portugal. This study arise as starting point to study total costs of obesity and the efectiveness of prevention strategies.

This study examines the extent of agreement or disagreement among and between Texas superintendents, principals and athletic directors toward fifty specifically defined role expectations for the full-time athletic administrator. By defining the athletic director's role expectations, the superintendents, principals and athletic directors may function more effectively in discharging their duties and implementing quality interscholastic athletic programs. Parents and educational leaders are very interested in athletic programs which contribute to the emotional, social, physical, and mental growth of youth. Given the increasing number of athletic programs and participants, it is important to analyze and report data related to athletic administration. The perceptions of the superintendents, principals, and athletic directors to the specifically defined role expectations for the athletic director provided data for analysis to determine the extent of role conflict and the role of the athletic director. The main findings are the following. (1) There is a minimal role conflict for the athletic director based upon the perceptions of the superintendents, principals, and athletic directors. (2) The majority of the respondents agreed or strongly agreed with forty-four of the specifically defined role expectations for the athletic director. (3) The majority of the respondents disagreed or strongly disagreed with the athletic director being responsible for establishing an athletic program that has a primary objective of producing a financial profit, being responsible for securing advertising to support the game program, directing and supervising the kindergarten through grade twelve physical education and health education programs, reporting directly to the local principal(s), and being responsible for the concession operations at athletic contests. The recommendations, based upon the data from this study, are: (1) Texas school district personnel should review and update their job description for the athletic director in accordance with the specific role functions identified through this study, and (2) the model job description developed for the director of athletics could reduce possible role conflict.

This exploratory study into director selection involved in-depth interviews with Australian non-executive directors to identify what directors consider as important criteria when selecting new members and the approach taken to identify and select candidates. The findings indicate boards select new members based not only on their ability to contribute complementary skills and experience but also on a perceived compatibility with incumbent board members. While these two selection criteria are considered equal in importance, not all selection approaches are able to adequately assess both criteria. As a result many selections fail to realise their selection criteria.

Mestrado em Ciências Empresariais<br>A presente investigação visa analisar o sistema fiscal angolano. No entanto, a perspectiva escolhida tem por base o investimento português realizado no território angolano, bem como as possibilidades de fomentar o mesmo nos próximos anos. Após um longo periodo de guerra civil, várias reformas administrativas têm sido adotadas em Angola, sendo necessário analisar o impacto do investimento direto estrangeiro (IDE) no território. De facto, o IDE é um dos motores de crescimento econômico nos países em desenvolvimento, sendo importante analisar o impacto do mesmo no crescimento e na política de repatriamento de lucros das empresas com sede ou direção em Angola.<br>This research aims to analyze the Angolan tax system. However, the perspective chosen is based on the Portuguese investment in Angola, as well all the possibilities to foster this growth in the coming years. After a long period of civil war, several administrative reforms have been adopted in Angola, being necessary to analyze the impact of foreign direct investment (FDI) in the territory. In fact , FDI is one of the engines of economics growth in developing countries and it is important to analyze the impact of that growth and profit repatriation policies of companies with headquarters or direction in Angola.

La production de métal à partir de son oxyde est basée sur une réduction en plusieurs étapes. Un procédé à une seule étape a été récemment proposé pour la formation de Ti métal par électrolyse en chlorures fondus. Dans le procédé FFC (Fray, Farthing and Chen), le titane métallique est produit à la cathode pendant que les ions oxyde sont oxydés à une anode en graphite en dioxyde de carbone. Dans le domaine du nucléaire, ce procédé est intéressant car le sel peut être ré-utilisé sans retraitement particulier. Ce travail présente les études électrochimiques réalisées dans CaCl2-KCl et CaCl2 permettant de clarifier le mécanisme de réduction de CeO2, utilisé comme simulant des actinides. Des électrolyses sur de faibles quantités de CeO2 sont réalisées afin d'obtenir les conditions opératoires optimales. La réduction de plusieurs centaines de grammes de CeO2 est aussi discutée<br>Reactive metals are currently produced from their oxide by multiple steps reduction techniques. A one step route from the oxide to the metal has been suggested for metallic titanium production by electrolysis in high temperature molten chloride salts. In the so-called FFC process, titanium oxide is electrochemically reduced at the cathode, generating O2- ions, which are converted on a graphite anode into carbon oxide or dioxide. After this process, the spent salt can in principle be reused for several batches which is particularly attractive for a nuclear application in terms of waste minimization. In this work, the electrochemical reduction process of cerium oxide (IV) is studied in CaCl2 and CaCl2-KCl melts to understand the oxide reduction mechanism. Cerium is used as a chemical analogue of actinides. Electrolysis on 10 grams of cerium oxide are made to find optimal conditions for the conversion of actinides oxides into metals. The scale-up to hundred grams of oxide is also discussed

The development of Graphics Hardware Technology is blazing fast, with new and more improved models, that out spec the previous generations with leaps and bounds, before one has the time to digest the potential of the previous generations computing power. With the progression of this technology the computer games industry has always been quick to adapt this new power and all the features that emerge as the graphic card industry learn what the customers need from their products. The current generations of games use extraordinary visual effects to heighten the immersion into the games, all of which is thanks to the constant progress of the graphics hardware, which would have been an impossibility just a couple of years ago. Ray tracing has been used for years in the movie industry for creation of stunning special effects and whole movies completely made in 3D. This technique for giving realistic imagery has always been for usage exclusively for non-interactive entertainment, since this way of rendering an image is extremely expensive when it comes to computations. To generate one single image with Ray Tracing you might need several hundred millions of calculations, which so far haven’t been proven to work in real-time situations, such as for games. However, due to the continuous increase of processing power in Graphical Processing Units, GPUs, the limits of what can, and cannot, be done in real-time is constantly shifting further and further into the realm of possibility. So this thesis focuses upon finding out just how close we are to getting ray tracing into the realm of real-time games. Two tests were performed to find out the potential a current (2009) high-end computer system has when it comes to handling a raster - ray tracing hybrid implementation. The first test is to see how well a modern GPU handles rendering of a very simple scene with phong shading and ray traced shadows without any optimizations. And the second test is with the same scenario, but this time done with a basic optimization; this last test is to illustrate the impact that possible optimizations have on ray tracers. These tests were later compared to Intel’s results with ray tracing Enemy Territory: Quake Wars.

Si les alliances stratégiques ont fait l’objet de plusieurs recherches en management stratégique, l’appréciation de ce phénomène en situation de stress demeure très peu explorée. Cette thèse étudiera le concept des alliances stratégiques stressées, qu’elle développe en élargissant la perspective stratégique du stress des organisations. Selon la littérature traitant les relations interentreprises, l'alliance stratégique est considérée comme une forme de coopération instable, présentant un risque et impliquant une relation inéquitable. Elle subit l’action et la présence de plusieurs forces internes et externes, qui menacent sa survie, au risque de déséquilibres ou de dysfonctionnements, contributeurs des difficultés. De ce fait, les partenaires doivent appréhender des mesures d’adaptations, des ajustements et des négociations. La revue de la littérature de l’échec et de l’instabilité des alliances établie en se basant sur le modèle SMOCS (Smida, 1995) nous a permis de suggérer les trois principaux facteurs de stress à savoir : les objectifs, les ressources et l’environnement. Une méthode de recherche qualitative fondée sur des entretiens semi-directifs est adoptée. La visée de la recherche est exploratoire. Ancrée dans le paradigme interprétativiste, elle repose sur un mode de raisonnement abductif. La démarche adoptée s’appuie sur l’analyse de 40 entretiens semi-directifs réalisés auprès d’alliances managers, de directeurs d’alliances et de consultants. Les résultats de notre recherche montrent que les partenaires oscillent entre convergence et divergence d’objectifs, entre volonté de partage et domination du management, entre diffusion et rétention de connaissances et ressources, et pour finir, entre loyauté et opportunisme. L’alliance stratégique exige la recherche constante d’un équilibre délicat et menacé notamment par l’exaspération des tensions. S’inscrivant dans cette logique, l’alliance stratégique est donc, une organisation stressée et figure parmi les événements les plus stressants pour les entreprises, du fait, qu’elle soit capable d’activer simultanément plusieurs facteurs de stress. Nous notons que le stress est positif, si les adaptations, ajustements et négociations sont réussies cependant, qu’il sera négatif dans le cas d’échec de ces derniers. Il s’agit d’un apport aux recherches sur la dynamique des relations d’alliances suite à un processus de négociations. Nous apportons ainsi une description claire de la situation d’adaptation de l’alliance s’agissant d’une situation de stress. Ce travail présente comme intérêt un apport conceptuel, celui d’une alliance stressée ainsi que de ses différents facteurs de stress. L’intérêt managérial réside dans le diagnostic de la situation de stress des alliances<br>While strategic alliances have been the subject of several studies in strategic management, this phenomenon under stress remains little explored. This thesis will study the concept of stressed strategic alliances, which it develops by enlarging the strategic perspective of stress in organizations. It emerges from the review of the literature that the strategic alliance is an unstable inter-company form, a risky and inequitable strategy. It undergoes the action and the presence of several internal and external forces that menace its survival, under risk of imbalances or dysfunctions that contribute to difficulties. Therefore, the partners must understand adaptive measures, adjustments and negotiations. The review of the literature of the failure and instability of alliances established based on the model SMOCS (Smida, 1995) allowed us to suggest the three principle factors of stress, i.e., objectives, resources and environment. A qualitative research method based on semi-directed interviews was adopted. The research goal is exploratory. Anchored in an interpretive paradigm, the target follows abductive reasoning. The adopted approach is based on analysis of 40 semi-directed interviews held with alliance managers, directors and consultants. The results of our research show that partners vacillate between convergence and divergence of objectives, between the will to share and to dominate management, between diffusion and retention of knowledge and resources, and finally, between loyalty and opportunism. The strategic alliance demands constant search of a delicate equilibrium threatened notably by aggravation of tensions. In this logic, the strategic alliance is thus a stressed organization and figures among the most stressful events for companies; it is capable of simultaneously activating several stress factors. We find that stress is positive if the adaptations, adjustments and negotiations are successful, but that it is negative in the case of their failure. This study contributes to the research on the dynamics of alliance relationships following a process of negotiations. We thus contribute a clear description of the situation of adaptation of the alliance under a situation of stress. This work presents a conceptual contribution, that of the stressed alliance as well as its different factors of stress. Managerial interest resides in the diagnostic of the situation of stress in alliances

There is a paucity of evidence into why boards such as Centro fail despite meeting normative financial governance standards. Drawing on Agency and organisational behavioural theories this mixed-method study involved developing and applying in the field a psychometrically robust measure of director financial literacy (DFL) and interviewing directors to investigate how they develop and apply this capability to financial monitoring. Findings verified that, generally, directors lack the requisite baseline DFL for financial monitoring and challenged the prevailing view that skill-based board diversity is a critical antecedent for effective board performance. Importantly, this study identifies practical strategies for strengthening DFL.

En comparaison avec d’autres techniques de couplage-croisé adaptées à la synthèse de polymères conjugués, la polymérisation par (hétéro)arylation directe (PHAD) s’avère avantageuse d’une perspective industrielle et environnementale. En effet, elle permet d’éviter l’utilisation d’agents de transmétallation nécessaires aux méthodes classiques de polymérisation. La réaction de PHAD exploite l’activation de liens aromatiques carbone-hydrogène (C–H) pour une synthèse efficace de polymères conjugués avec une excellente économie d’atomes. La réaction d’(hétéro)arylation directe permet la formation d’un lien entre deux atomes de carbone d’hybridation sp2 à partir d’un lien C–H via l’état de transition de la métallation-déprotonation concertée (CMD). La majorité des polymères conjugués utilisés en électronique organique contient des unités de répétition à base de thiophène. Cet hétérocycle, possédant des propriétés électroniques et stériques désirables, sont fonctionnalisés avec des groupes donneurs ou accepteurs d’électrons, ainsi qu’avec des chaînes aliphatiques à des fins de solubilité. Cependant, l’utilisation du motif thiophène peut mener à des défauts structuraux dans la chaîne polymère puisqu’elle comporte plusieurs liens C–H activables en PHAD. Si un lien C-H non-désiré (en position β du motif thiophène) est activé plutôt que le lien en position α, un défaut en β peut alors être incorporé de manière covalente dans la structure polymérique résultante. La présence de défauts en β mène à une perturbation de la conjugaison du polymère et de l’organisation du matériau à l’état solide, des facteurs qui peuvent réduire les performances en dispositifs d’électronique organique. Étant donné l’omniprésence du motif thiophène au sein des polymères conjugués et sa sélectivité parfois problématique, une étude computationnelle du mécanisme de l’arylation directe sur des unités thiophènes modèles a été entreprise dans le cadre de ce projet. En utilisant la théorie de la fonctionnelle de la densité et le cluster couplé, les barrières d’activation pour l’état de transition de la CMD de plusieurs substrats modèles ont été calculées et analysées par la méthode de la distorsion-interaction. L’effet activant d’un halogène sur les liens C–H adjacents à celui-ci a été étudié. Les résultats permettront de guider la conception de monomères pour la réalisation de matériaux régioréguliers par PHAD.<br>The direct (hetero)arylation polymerization (DHAP) reaction harnesses the single-step activation and arylation of aromatic carbon-hydrogen bonds for the efficient synthesis of conjugated polymers. By avoiding the need for transmetalating agents used in other polymerization techniques, the number of synthesis steps is reduced, the need for expensive and often unstable reagents is minimized and the production of toxic organometallic by-products is eliminated. These factors contribute to a reaction which is more favourable than traditional methods for the preparation of conjugated polymers from an industrial and an environmental perspective. Most high-performing conjugated polymers for organic electronic applications contain thiophene-based repeating units. These heterocycles possess desirable electronic features and are easily functionalized with electron-accepting or -donating substituents or solubilizing side-chains to tune their electronic and physical properties. However, the issue has arisen over the selectivity of the concerted metalation-deprotonation (CMD) transition state, the key step of the direct arylation mechanism which determines the selectivity of C–H bond activation. There are multiple reactive C–H bonds on thiophene monomers, and if the undesired bond (the “Cβ–H” bond) were to be activated, it would generate a β-defect in the resulting polymer. This may lead to a disruption in both the π-conjugation of the polymer and the supramolecular organization of the material in the solid state, factors which can contribute to reduced performance in organic electronic devices. Given the ubiquity of thiophene-based units in conjugated polymers and the assumed issues regarding selectivity, we used computational techniques to study the direct arylation mechanism on model thiophene substrates possessing various electronic features. Using density functional theory and coupled-cluster methods, activation barriers for the CMD transition states of various C–H bonds were calculated and analyzed using the distortion/interaction model. The activating effect of a halide on thiophene was also studied. The results suggest that there are inherent features of selectivity for electron-rich or electron-poor thiophenes, and that the location of the halogen greatly influences coupling selectivity by activating the undesirable Cβ–H bond. These findings could guide the design of monomers amenable to high-selectivity DHAP protocols.

L’économie libanaise est confrontée à un paradoxe. D’une part, elle est très dépendante de l’apport des capitaux étrangers pour financer sa croissance et créer les emplois de demain. D’autre part, elle a du mal à attirer sur son sol les capitaux étrangers qui privilégient souvent d’autres destinations, y compris dans le bassin méditerranéen au Moyen-Orient. L’objectif de notre travail consiste dans un premier temps à identifier les déterminants des stratégies d’implantation des entreprises étrangères au Liban en mettant l’accent sur ceux qui favorisent ou, au contraire, repoussent les flux d'IDE. Dans un deuxième temps, notre objectif est de définir les déterminants sur lesquels se basent les firmes étrangères dans le choix de leur emplacement sur le territoire libanais. Pour ce faire, nous avons conduit une démarche de recherche en deux étapes : Une première phase a été consacrée à la revue de la littérature théorique et empirique sur les déterminants de la localisation des IDE. Au vu de la rareté des travaux consacrés au Moyen-Orient et particulièrement au Liban, une deuxième phase a été menée avec une approche qualitative et interprétativiste. Les données empiriques ont été recueillies au moyen d’une enquête réalisée auprès de 18 personnes. Dans cette étude, nous avons observé que les facteurs de l’internationalisation des entreprises étrangères au Liban dépassent les déterminants classiques de la littérature théorique. Ces facteurs s’articulent principalement autour de la confiance, de la religion, de la proximité culturelle, de la situation politique, de la qualité des institutions, etc. Enfin, nos résultats nous ont permis d’affiner la teneur de la théorie de référence sur les déterminants des stratégies d’implantation des entreprises étrangères au regard du contexte du Liban<br>The Lebanese economy encounters a paradox. On one hand, in pursuance of financing its growth and in order to create future jobs, it became quite dependent on foreign capital contributions. And on the other hand, it’s facing a difficulty of attracting foreign capitals that rather prefer other destinations than Lebanon, including the Mediterranean basin in the Middle East. Our research objective consists of firstly identifying the determinants of Implementation strategies of foreign companies in Lebanon, by focusing on those who favor or rather delay the FDI flows. And our consecutive objective is to define the determinants on which foreign companies base their choice of emplacement on Lebanese territories.In order to execute this research and achieve these objectives, we divided our work into two stages:The first stage was devoted to the theoretical and empirical review of the determinants of the location of FDI, the data of this stage was collected by conducting a survey on 18 people. The second stage, which is an interpretative approach, was carried out due to the lack of researches on the Middle East and particularly on Lebanon. Through this study we observed that the factors of internationalization of foreign companies in Lebanon exceed the classical determinants of the theoretical literature. These factors are distinctly concentrated around trust, religion, cultural juxtaposition, political situation, institution levels, etc. At last, our results allowed us to enhance the content of the reference theory on the determinants of the implementation strategies of foreign companies in view of the Lebanese context

Mestrado em Economia e Estudos Europeus<br>No actual contexto da globalização económica, o estudo das estratégias de internacionalização das empresas assume uma relevância crescente e, entre os sectores económicos em que essa globalização se fez mais sentir, podemos destacar o sector das telecomunicações. A nível da União Europeia, o sector das telecomunicações é considerado estratégico para a consolidação do mercado único europeu, para reforçar a coesão da comunidade e para aumentar a competitividade da economia. Através do estudo comparado entre as estratégias de internacionalização de dois operadores históricos de telecomunicações europeus - a Portugal Telecom e a KPN da Holanda - procuramos verificar a existência de pontos comuns nas estratégias de internacionalização das duas empresas e quais os efeitos mais relevantes das estratégias seguidas. Da análise efectuada foi possível identificar algumas motivações comuns, como a procura de mercados com elevadas perspectivas de crescimento para compensar as baixas perspectivas de crescimento nos mercados domésticos e a aposta em mercados cultural e historicamente próximos (distância psíquica). A nível dos efeitos das estratégias seguidas verificámos que a crise do sector das telecomunicações evidenciou situações muito distintas nas duas empresas<br>Within the context of economic globalisation, it is increasingly relevant the study of strategies for the internationalisation of firms, and among the economic sectors where globalisation has been more strongly felt, the telecommunications stands out. In the European Union, this sector is considered strategic for the consolidation of European Single Market, to strengthen the community cohesion and to improve the competitiveness of the economy. Through the comparative study of internationalisation strategies of two European telecommunications incumbents - Portugal Telecom and Dutch KPN- we tried to check the existence of common points in the internationalisation strategies of both companies and which were the most important effects of the strategies adopted. From the analysis we made, it was possible to identify some common motivations, such as looking for markets with high growth prospects to compensate the low prospects of growth in their domestic markets and the bet in cultural and historically close markets (psychic distance). At the level of effects, we verified that the crisis in the telecommunications sector showed very different responses in the two companies we analysed.

Many companies over the years have been working with enhancing the visual effect of monitors and television with 3D glasses and such. There is a new form of 3D viewing right now; Spatial View is the one I know most about. Their technology includes a barrier panel technology which aligns the right and left eye simultaneously giving the person looking at the monitor a 3D viewing. Spatial View has developed an API that can be easily included in games and rendering applications to enable this 3D visualization and this thesis is about the computer performance cost. The API works in such a way that it takes 5 images of the current scene the camera is looking at in the game or rendering application and interlace them together to produce 1 image to be displayed on screen. Combining this with the monitor technique gives the visual effect. The 5 different camera angles that are produced can be a strain on the performance, meaning that the rendering API in this case Direct3D 9.0c has to render everything 5 times each frame. This can slow down the frame rate of the game, which is very important for the game to run smoothly. This thesis main focus is to understand the correlation between the number of camera angles and rendering time for Direct3D 9.0c, is it linear or exponential. By having access to Spatial View’s Direct3D 9.0c API, I was able to construct a test application which could answer the hypothesis. Six tests were used to investigate this with different numbers of camera angle to see the impact on rendering time. Using one, two and five camera angles for the test with large cubes (big enough to almost cover the screen) and small cubes (almost small enough to not see). After seeing the rendering time and understanding the API from Spatial View’s, a theory about reducing the rendering time arose. This theory will be explained throughout the thesis and discussed; it includes using Direct3D 10.0 with geometry instancing.

This essay serves to illustrate the main practical differences between the popular medium-level programming language C++ (C Plus Plus), and the newer high-level language C# (C Sharp). It will focus on the aspects that are readily apparent to the application programmer, such as differing syntax, constraints and capabilities. It will also feature a similar comparison between the open source OpenGL graphics library, and the proprietary Direct3D graphics library owned by Microsoft Corporation. It will not go into the differences in ”under the hood” mechanics that the application programmer seldom have to consider after having chosen his programming language or graphics API, such as C# being compiled into an intermediate language and is run on a virtual machine where C++ is compiled directly to machine code, or the differing principles of rendering in OpenGL and Direct3D. This is by no means comprehensive, many things have been left out or overlooked.

Soient S un schéma affine noethérien, f : X → S un morphisme de type fini et F un OX-module cohérent. Lorsque f est propre, F est plat sur S, Rf*. F est un complexe parfait (A. Grothendieck). On montre qu’inversement tout complexe parfait L. Sur S est de la forme , Rf*. F, où f : Pn → S et F est un OPn-module localement libre (cf. 1er article en collaboration avec L. Szpiro). Lorsque f est quasi-projectif, F plat sur S, lorsque Rif*(F) est un Os-module de type fini pour i ≤ p, où p est un entier fixé à l’avance, on montre que, lorsque F satisfait à certaines conditions de profondeur, il existe un complexe parfait L sur S, une flèche L. → R. F*F qui induit un isomorphisme sur la cohomologie en degré ≤ p. La construction de L. S’obtient en montrant que Rf*. F est limite inductive d’une famille de complexes parfaits dont les tronqués en degré ≤ p forment une famille essentiellement constante. Ceci amène à considérer les catégories d’Ind-objets « lim » L. D et par dualité des pro-objets « lim » Kα<br>Let S be an affine scheme, f: X → S a morphism of finite type and F a coherent OX-module. When f is proper and F is flat over S , Rf. F is a perfect complex (A. Grothendieck). Conversely we show that, any perfect complex L. Of Os-modules is of the form R. F*, where f:IPn → S and F is opn-module locally free (cf. 1st article with L. Szpiro). When f is quasi-projectif, F flat over S, when Rif*F is an Os -module of finite type for i≤p , where p is a fixed integer, we show, when F satisfies some conditions on depth, that there exists a perfect complex L. Over S , a morphism L. → R. F*F which induces an isomorphism on the cohomology in degrees ≤ P The construction of L. Is obtained by showing that Rf*F is a direct limit of a family of perfect complexes, the troncated complexes in degree form an essentially constant family. For that, we have to consider the categories of Ind-objects "lim"Lα. And by duality of pro-objects "lim"Kα

Plus de quarante ans après que la Cour de justice ait levé à travers l'arrêt Van Duyn l'incapacité des directives à revêtir un caractère directement applicable, la question de leur invocabilité ou de leur effet juridique au sein des ordres juridiques nationaux reste un point sensible en termes de débats doctrinaux et de controverses constantes au sein même de la Cour de justice. De fait, en décloisonnant la régulation de l'intensité normative de l'effet immédiat des directives et, plus généralement, celle du droit dérivé obligatoire de l'orthodoxie de l'article 288 TFUE, la Cour de justice a bouleversé l'équilibre normatif qui en découlait. Or, face à l'enjeu déterminant que revêt l'invocabilité des directives sous l'angle de la répartition des compétences, la défiance exprimée par certaines cours constitutionnelles à l'adresse de la Cour de justice, a conduit le juge de Luxembourg à reconsidérer sa position. Ainsi, dès 1979, associera-t-il à ce décloisonnement un processus de recomposition de la cristallisation de l'équilibre normatif initialement tranché par l'article 288 TFUE. Par ce processus de recomposition, d'une part, il ajustera sous forme de limitation l'étendue de l'applicabilité directe subjective de substitution des directives et, d'autre part, il réajustera sous forme de restriction l'étendue de leur applicabilité directe objective d'exclusion. De ce dispositif il ressort la rupture de l'unité profonde de l'ordre juridique de l'Union dont l'origine tient à la dérégulation de l'invocabilité objective d'exclusion des directives causant d'une part, par le morcellement de ses conditions d'application l'étiolement de la justiciabilité objective d'exclusion du droit de l'Union et d'autre part, par l'éclatement de son fondement la déstructuration de la justiciabilité objective d'exclusion du droit de l'Union. Aussi, aux fins de recouvrer une rationalité d'ensemble, apparaît-il raisonnable de resituer l'invocabilité objective d'exclusion des directives dans la logique issue de l'arrêt Verbond nederlandse ondernemingen (VNO)<br>More than forty years after the Court of Justice, through the Van Duyn judgment, lifted the inability of directives to have a directly applicable character, the question of their invocability or their legal effect within national legal orders remains a point sensitive in terms of doctrinal debates and constant controversies within the Court of Justice. In fact, by decompartmentalizing the regulation of the normative intensity of the immediate effect of directives and, more generally, that of the com-pulsory secondary law of the orthodoxy of Article 288 TFEU, the Court of Justice has upset the normative ba-lance that ensued. However, faced with the decisive issue involved in the invocation of directives from the point of view of the distribution of powers, the mistrust expressed by certain constitutional courts to address the Court of Justice, led the Luxembourg judge to reconsider his posi-tion. Thus, from 1979, he will associate with this decompartmentalization a process of recomposition of the crystallization of the normative equilibrium initially decided by article 288 TFEU. By this process of recom-position, on the one hand, he will adjust in the form of limitation the extent of the subjective direct applicability of substitution for directives and, on the other hand, he will readjust in the form of restriction the extent of their direct applicability exclusionary objective. From this device, it emerges the rupture of the deep unity of the legal order of the Union, the origin of which derives from the deregulation of the objective invocability of exclusion of directives causing on the one hand, by the fragmentation of its conditions for application the etiolation of the objective justiciability of exclusion from Union law and on the other hand, by the bursting of its foundation the destructuring of objective justiciability of exclusion from Union law. Therefore, in order to recover an overall rationality, it seems reasonable to place the objective invocability of exclusion of directives in the logic resulting from the judgment Verbond nederlandse ondernemingen (VNO)

Projeto de Pós-Graduação/Dissertação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Medicina Dentária<br>A presente revisão bibliográfica aborda as facetas estéticas em dentes anteriores, pela crescente valorização de um sorriso esteticamente agradável, facto que faz com que as pessoas procurem cada vez mais alternativas de tratamento para melhorar a aparência do seu sorriso. Os dentes anteriores são decisivos na aparência estética e, como tal, são extremamente valorizados pelo paciente que deseja branquear ou alterar a sua forma, tamanho ou posição dos seus dentes, com o intuito de melhorar a sua imagem e auto-estima. O Médico Dentista tem um papel fundamental neste âmbito, pois dispõe de diversas opções restauradoras para reabilitações estéticas do sector anterior, desde restaurações directas em compósito, até restaurações indirectas em cerâmica. Este trabalho pretende fazer um enquadramento das Facetas Estéticas na Medicina Dentária e a sua relação com as preocupações estéticas preconizadas pela sociedade actual. Para a elaboração desta tese, foi efectuada uma pesquisa nas bases de dados, “PubMed/Medline”, “B-on”, “Science Direct” e “Google Scholar”, utilizando como palavras-chave, Estética, Facetas Directas, Facetas Indirectas, Resina Composta e Cerâmica. Uma restauração directa a compósito fornece um elevado potencial estético, longevidade clínica aceitável e custo relativamente inferior, em relação às cerâmicas. Além disso, por poderem associar-se aos sistemas adesivos, permitem a preservação de tecido dentário hígido e a sua execução é minimamente invasiva. As facetas indirectas representam uma alternativa restauradora estética, que alia a possibilidade de minimizar o desgaste dentário necessário, à possibilidade de alterar significativamente a estética, sendo esta, também, uma opção de sucesso a longo prazo. As cerâmicas têm sido bastante utilizadas, devido à sua estabilidade de cor, à possibilidade de representação dos aspectos ópticos presentes nos dentes naturais, fluorescência, durabilidade, biocompatibilidade, estabilidade química, elevada resistência à compressão e coeficiente de expansão térmica semelhante ao da estrutura dentária. Deste modo, pode concluir-se que as facetas estéticas representam uma alternativa segura, rápida, reversível e conservadora da estética, da função e da biologia dos dentes. Proporcionam também, resultados muito agradáveis e compensadores, relativamente à estética, mesmo não sendo consideradas restaurações definitivas.<br>The present bibliographical review broaches the esthetic veneers on anterior teeth, by the increasing value of an aesthetically pleasant smile, which makes people look for more and more alternative treatments to improve the appearance of their smile. The anterior teeth are important and decisive for the aesthetic appearance and, as such, they are extremely valued by the patient who wants to bleach or to change their shape, size or teeth position, in order to improve their own image and self-esteem. The Dentist plays an important role in this procedure, so he has many different restorative options for aesthetic rehabilitation of the anterior sector, from direct restorations in composite, to indirect restorations in ceramics. The aim of this paper was to present a framework of the Aesthetic Veneers in Dental Medicine and their relation with the aesthetic cares revealed by our society. In order to do this thesis, research was done on the following databases, such as “PubMed/Medline”, “B-on”, “Science Direct” and “Google Scholar”, using as keywords, Aesthetics, Direct Veneers, Indirect Veneers, composite resin and ceramics. A direct restoration in composite provides a high aesthetic potential, an acceptable clinical performance and a lower cost, compared to ceramic. Moreover, they can associate with adhesive systems, that allows the preservation of healthy dental tissue and their implementation is minimally invasive. The indirect veneers represent an alternative aesthetic restorative, which combines the possibility to minimize abrasion and changing significantly the aesthetics, which is also a long-term successful option. Ceramics have been frequently used because of their colour stability, the possibility of representing the optical features present in natural teeth, fluorescence, durability, bio-compatibility, chemical stability, high compressive strength and thermal expansion co-efficient related to the tooth structure. So, it was possible to conclude that aesthetic veneers represent an effective and safe alternative, fast, reversible and conservative aesthetics, for the function and the teeth biology. They can also provide great and rewarding results, concerned to the aesthetic, even though they aren’t considered definitive restorations.

RESUMO - A flexibilidade dos contratos de trabalho é cada vez mais uma realidade. Em 2009, cerca de 18% da população activa em Portugal tinha um vínculo instável. Na instituição onde se realizou o estudo, 38,8% dos profissionais de saúde têm este tipo de vínculo. Este estudo foi realizado num hospital distrital com a participação de 103 prestadores de cuidados directos – assistentes operacionais, enfermeiros, médicos e técnicos de diagnóstico e terapêutica - aos quais foi dado um questionário de auto-resposta. Através deste, fez-se a comparação dos níveis de satisfação dos profissionais com diferentes tipos de vínculo. Concluiu-se que as dimensões mais valorizadas são as relacionais e condições de trabalho e saúde. A dimensão da Segurança no Emprego surge no meio da tabela. Ao contrário do que dizem os estudos, a autonomia e poder foi das menos valorizadas. Os profissionais com vínculo laboral instável dão maior importância à segurança. As dimensões relacionais são as que apresentam maiores níveis de satisfação. As que apresentam menores níveis são a Remuneração, Condições de Trabalho e Saúde e Segurança no Emprego, sendo que nesta ultima se registam diferenças significativas entre profissionais com diferentes tipos de vínculo. Verifica-se com 95% de confiança que existem diferenças significativas na dimensão da Segurança no Emprego, onde os profissionais com vínculo instável apresentam menores níveis de satisfação. Os profissionais com vínculo instável demonstram que este facto lhes trouxe consequências negativas ao nível pessoal e social. Não existe significância na diferença entre os níveis da satisfação dos profissionais de saúde com diferentes vínculos. -----------------------------------ABSTRACT - Employment contract flexibility is becoming a reality with each passing day. In 2009, around 18% of the active population in Portugal had an unstable bond. In the institution where this study was conducted, 38.8% of the health professionals have this kind of arrangement. This study was conducted in a district hospital with the participation of 103 direct care providers - operating assistants, nurses, doctors and technical diagnostic and therapeutic - that were given a self-response questionnaire. Through this questionnaire, the levels of satisfaction of the professionals with different types of employment bond were compared. It was concluded that the most valued dimensions are relational and work and health conditions. Work security appears in the middle of the table. Contrary to what studies say, autonomy and power were less valued. Professionals with an unstable bond give greater importance to safety. The relational dimensions are those with higher levels of satisfaction. Those with lower levels are the wages, working conditions and health and safety in employment, where in health and safety in employment show significant differences between professionals with different types of employment bond. We can verify with a 95% confidence interval that there are significant differences in the work safety dimension, where professionals with unstable employment bonds present lower levels of satisfaction. Professionals with an unstable employment bond show that this fact brought them negative consequences at the personal and social level. There is no significant difference between the levels of satisfaction of health professionals with different types of employment bond.

Urinary tract infection (UTI) is a very common infection in humans and a majority is caused by Escherichia coli. UTI are commonly treated empirically. However, empiric treatment has become more problematic due to increased antibiotic resistance to commonly used antibiotic agents. It is therefore desirable with short turnover times for antimicrobial susceptibility testing and species identification to improve antibiotic treatment at an early stage. Matrix Assisted Laser Desorption/Ionisation Time of Flight (MALDI-TOF) can provide species identification faster than former routine methods. This study compared direct and standard susceptibility testing using disk diffusion on Enterobacteriaceae (EB) from urine samples. The possibility to standardise the inoculum for direct susceptibility testing via a pellet obtained by a series of centrifugations was also evaluated, as well as direct species identification with MALDI-TOF from the pellet. Results from direct susceptibility testing from urine samples with EB, performed either directly from the urine or with a standardised inoculum, correlated well to those obtained with standardised susceptibility testing using EUCAST disk diffusion methodology with few errors, of which most were associated with Proteus mirabilis. The concept of standardising the inoculum for direct susceptibility testing to 0.5 McFarland was labour intensive and did not improve the results further. However, direct species identification from the urine pellet using MALDI-TOF showed good correlation to routine identification. Of 238 samples, an EB was correctly identified in 148 samples using MALDI-TOF.

El presente trabajo tiene por objetivo analizar la armonización fiscal en la Comunidad Andina (CAN), y pretende dar respuesta a la interrogante acerca del grado de cumplimiento de las Decisiones comunitarias sobre armonización de impuestos directos e indirectos. Si bien es cierto, que en la CAN, desde muy temprano se dio inicio a este proceso, no fue hasta 1989 cuando se planteó el retomar el tratamiento de este tema, poniendo en marcha un ambicioso programa de trabajo que culminó con la aprobación de un conjunto de Decisiones comunitarias con las cuales se dio inicio al proceso de armonización de la tributación indirecta, las cuales dieron paso a la aprobación de otro conjunto de Decisiones con las que se sentaron las bases de la armonización de los impuestos tipo valor agregado y selectivo al consumo, así como de los impuestos a la renta y al patrimonio. Esta labor armonizadora que le fue encomendada a la Comisión y la Secretaría General, también ha recibido contribuciones de parte del Tribunal de Justicia de la CAN, quienes en cumplimiento de sus respectivas atribuciones, han llevado adelante una serie de actividades tendentes a acercar las legislaciones de los Países miembros en esta materia. Hasta donde conocemos, son pocos los trabajos que analizan de forma directa el proceso de armonización fiscal en la CAN. Esta ausencia de estudios específicos sobre armonización fiscal en esta organización internacional es sorprendente, dado que la CAN representa, tras la Unión Europea, una de las organizaciones internacionales más desarrolladas, integrada por órganos e instituciones comunitarias, así como por un conjunto de normas de Derecho comunitario. La poca dedicación que la doctrina ha prestado al estudio de la armonización fiscal en la CAN pone en evidencia la necesidad de estudiar y atender esta temática. Así, con este trabajo se pretende aportar mayor claridad en la comprensión de este tema, de tal manera que pueda constituirse en un punto de partida en el análisis de la armonización fiscal en la CAN que día a día va cobrando mayor importancia. Para ello, se llevará adelante un análisis sucinto de los antecedentes, la situación actual y las perspectivas de la armonización de la tributación directa e indirecta en la CAN. Nuestro análisis evidencia que son 12 las Decisiones que la Comisión aprobó en esta materia; de entre estas, sólo cuatro hacen referencia de forma expresa a la armonización fiscal. Por otra parte, son 34 los procesos que el Tribunal de Justicia conoció en esta materia, de entre los que destacan por su importancia seis procesos ya que tuvieron gran relevancia en los lineamientos a seguir en la armonización negativa de la tributación directa e indirecta en la CAN. Por todo ello, es posible afirmar que se han dado los pasos necesarios para seguir avanzando en esta materia, aunque también es cierto que la armonización fiscal en la CAN es aún incipiente.<br>The objective of this paper is to analyze the tax harmonization in the Andean Community (ANC) and seeking to answer the question about the degree of compliance with the Community Decisions on the harmonization of direct and indirect taxes. However, in the ANC, this process was initiated very early and it was not until 1989 that the treatment of this issue was restarted, putting in place an ambitious work program that culminated with the approval of a set of Community decisions with which the process of harmonization of indirect taxation began. This process gave way to the approval of another set of Decisions through which the basis for the harmonization of taxes on value added and selective consumption, as well as taxes on income and wealth was established. This harmonizing work entrusted to the Commission and the General Secretariat has also received contributions from the Court of Justice of the ANC, which, in accordance with their respective powers, have carried out a series of activities with the objective of approaching the legislations of the Member States in this area. As far as we know, there are few studies that directly analyze the process of tax harmonization in the ANC. This lack of specific studies on tax harmonization in this international organization is surprising given that the ANC represents one of the most developed international organizations, composed of European Community bodies and institutions, and a set of rules of law Community level. The little dedication that the doctrine has given to the study of tax harmonization in the ANC highlights the need to study and attend this research topic. Therefore, this paper aims to provide a broader understanding about this issue, so that it can be a starting point in the analysis of tax harmonization in the ANC, which is becoming more important day by day. To this end, a brief analysis of the background, the current situation and prospects of the harmonization of direct and indirect taxation in the ANC will be carried out. On one hand, our analysis shows that there are 12 Decisions that the Commission approved in this matter, of which only four expressly refer to tax harmonization. On the other hand, there are 34 cases that the Court had knowledge about, of which six processes stand out because of their importance in the guidelines to be followed in the negative harmonization of direct and indirect taxation in the ANC. Therefore, it is possible to affirm that the necessary steps have been taken to continue making progress in this area, although it is also true that the fiscal harmonization in the ANC is still incipient.<br>El present treball té per objectiu analitzar l'harmonització fiscal a la Comunitat Andina (CAN), i pretén donar resposta a la interrogant sobre el grau de compliment de les decisions comunitàries sobre harmonització d'impostos directes i indirectes. Si bé és cert, a la CAN, des de molt d'hora es va donar inici a aquest procés, no va ser fins a 1989 que es va plantejar el reinici del tractament d'aquest tema, posant en marxa un ambiciós programa de treball que va culminar amb l'aprovació d'un conjunt de Decisions comunitàries amb les quals es va donar inici al procés d'harmonització de la tributació indirecta, les quals van donar pas a l'aprovació d'un altre conjunt de Decisions amb les que es van establir les bases de l'harmonització dels impostos tipus valor afegit i selectiu al consum, així com dels impostos a la renda i al patrimoni. Aquesta tasca harmonitzadora que li va ser encomanada a la Comissió i la Secretaria General, també ha rebut contribucions de part del Tribunal de Justícia de la CAN, que en compliment de les seves respectives atribucions, han portat endavant un seguit d'activitats tendents a apropar les legislacions els Països membres en aquesta matèria. Fins on coneixem, són pocs els treballs que analitzen de forma directa el procés d'harmonització fiscal a la CAN. Aquesta absència d'estudis específics sobre harmonització fiscal en aquesta organització internacional és sorprenent, atès que la CAN representa, després de la Unió Europea, una de les organitzacions internacionals més desenvolupades, integrada per òrgans i institucions comunitàries, així com per un conjunt de normes de Dret comunitari. La poca dedicació que la doctrina ha prestat a l'estudi de l'harmonització fiscal a la CAN posa en evidència la necessitat d'estudiar i atendre aquesta temàtica. Així, amb aquest treball es pretén aportar més claredat en la comprensió d'aquest tema, de tal manera que pugui constituir-se en un punt de partida en l'anàlisi de l'harmonització fiscal a la CAN que dia a dia va cobrant major importància. Per a això, es durà endavant una anàlisi succinta dels antecedents, la situació actual i les perspectives de l'harmonització de la tributació directa i indirecta a la CAN. La nostra anàlisi evidencia que són 12 les Decisions que la Comissió va aprovar en aquesta matèria, d'entre aquestes, només quatre fan referència de forma expressa a l'harmonització fiscal. D'altra banda, són 34 els processos que el Tribunal de Justícia va conèixer en aquesta matèria, d'entre aquests, destaquen per la seva importància sis processos ja que van tenir gran importància en els lineaments a seguir en l'harmonització negativa de la tributació directa i indirecta en la CAN. Per tot això, és possible afirmar que s'han donat els passos necessaris per seguir avançant en aquesta matèria, tot i que també és cert que l'harmonització fiscal a la CAN és encara incipient.

L’accès à de nouveaux composés hétérocycliques originaux biologiquement actifs nécessite la mise au point de nouvelles méthodes de synthèse rapides et efficaces. Dans ce contexte, nous nous sommes intéressés à la réactivité des indazoles. Dans la première partie, nous avons étudié la sélectivité des couplages de type Suzuki, pour fonctionnaliser la position 3 d’indazoles possédant la fonction NH libre. Par la suite, un nouveau procédé d’(hétéro)arylation direct pallado-catalysé régiosélectif a été mis à profit pour synthétiser des indazoles fonctionnalisés tant sur la position 3 que sur le sommet 7. Nous avons ensuite montré la possibilité d’accéder à des entités disubstituées indazoliques en une seule étape, via une procédure "one-pot". Afin d’accroître la diversité autour du noyau indazole, nous avons mis au point une réaction d’alcénylation oxydative pallado-catalysée, des (2H)- et (1H)-indazoles sur les sommets C-3 et C-7. Pour exemplifier cette méthodologie, nous avons développé une synthèse en trois étapes du Gamendazole, composé actuellement en phase clinique pour la contraception masculine et ce, en utilisant l’alcénylation directe en C3 d’(1H)-indazoles convenablement fonctionnalisés. Le dernier volet de ce mémoire a été consacré à la préparation de composés à structure indazolique contenant une fonction sulfonamide afin de générer des librairies de dérivés substitués par un tel motif, dans le but de les tester biologiquement dans le domaine des anticancéreux<br>Access to new biologically active compounds requires the development of new rapid and efficient methods for the synthesis of original heterocyclic scaffolds. In this context, we decided to focus particularly on the reactivity of indazoles. First, we studied the selectivity of Suzuki cross-coupling reaction to functionalize position 3 of the indazole with the free NH function. Indeed, we have described the first example of the direct and regioselective palladium-catalyzed (hetero)arylation of indazoles, the reaction may be induced to occur at either in position 3 and 7. We then showed the possibility of "one-pot" synthesis of disubstituted indazolic entities. Moreover, in order to increase diversity around the indazole scaffold, we developed a direct and regioselective alkenylation of (2H)- and (1H)-indazoles by oxidative palladium catalyzed at the C-3 and C-7, then we envisaged a three staps synthesis of Gamendazole, molecule currently in clinical phase for male contraception, by using the direct alkenylation at C3 of the suitably functionalized (1H)-indazoles. The last part of this report was dedicated to the preparation of indazoles containing a sulphonamide function, with the aim of biological testing them as potentially anti-cancer candidates

Introducció: El tractament endovascular en l’ictus isquèmic agut ha demostrat la seva superioritat pel que fa a el tractament mèdic pel que fa a el pronòstic funcional als 3 mesos. El temps des de l’inici dels símptomes fins al tractament és un dels factors pronòstics més importants associats a aquest tractament. El desenvolupament d’estratègies d’optimització dels temps intrahospitalaris requereix de el coneixement de la probabilitat que un pacient requereixi de tractament endovascular abans de la realització de proves complementàries. Objectius: Estudi de la probabilitat de rebre tractament endovascular i de presentar un infart establert dels pacients derivats des del mig extrahospitalari o un centre primari d’ictus a un centre terciari d’ictus. Desenvolupament d’un protocol de trasllat directe a sala d’arteriografia (TDSA) i estudi comparatiu d’aquesta estratègia amb el model habitual. Disseny d’un assaig clínic en base als resultats. Mètodes: Estudi dels pacients admesos en un centre terciari d’ictus de manera primària o derivats d’un altre centre obtinguts d’un registre prospectiu i mandatorio amb recollida de dades centralitzada dels pacients de Catalunya (CICAT) entre els anys 2016 i 2018. Anàlisi de les variables que s’associen a el tractament endovascular en les dues poblacions ia la presència d’infart establert. D’altra banda, comparació dels temps associats a el tractament endovascular i de el pronòstic a curt i llarg termini entre els pacients que segueixen el protocol de trasllat directe a sala de arteriografia i els que segueixen el protocol habitual. Resultats: La probabilitat de presentar un infart extens establert (Aspects <6) és menor a l’10% en els pacients procedents de l’medi extrahospitalari amb menys de 6 hores d’evolució dels símptomes sense un augment significatiu amb el pas de les hores (0- 3 hores, 4.9% versus 3-6 hores, 6.0%; p = 0.25); en els pacients 15 derivats d’un altre centre és de l’11.9% sent més freqüent en els pacients amb NIHSS> 16 (6% versus 21%, p <0.01; OR 3.83, 95% IC 2.1-6.9, p <0.01) i ASPECTS≤ 7 al centre primari (5.5% versus 46.7%, p <0.01; OR 15.1, 95% IC 8.1-28.2, p <0.01). L’únic predictor independent de tractament endovascular en pacients amb menys de 6 hores d’evolució és la gravetat clínica mesura segons l’escala NIHSS. Pel que fa a l’TDSA, el temps des de l’arribada a l’hospital a la punció femoral va disminuir en els pacients que van seguir el protocol (16 (RIQ 12-20) minuts versus 70 (RIQ 45-105) minuts; p <0.01) així com el temps des de l’inici dels símptomes a la punció (222 (RIQ 152-282) minuts versus 259 (RIQ 190-345) minuts, p <0.01). En conseqüència a les 24 hores aquests pacients van presentar menor NIHSS (7 (RIQ 4-16) versus 14 (RIQ 4-20), p = 0.01) i una major taxa d’independència funcional als 90 dies (41% versus 28%, p = 0.05; OR 2.5, 95% IC 1.2-5.3, p = 0.01). Conclusió: La probabilitat de presentar un infart establert significatiu per a la presa de decisions pel que fa a el tractament és inferior a l’10% tant en pacients que són portats de el medi extrahospitalari amb menys de 6 hores d’evolució com a pacient derivats d’altres centres amb neuroimatge prèvia favorable. D’altra banda, l’únic factor associat de forma independent a el tractament endovascular és la gravetat clínica. Finalment, el TDSA és una estratègia segura i efectiva de reducció dels temps en el tractament endovascular amb un potencial benefici pronòstic. En base a aquestes dades s’ha dissenyat un assaig clínic aleatoritzat en pacients amb ictus greus i baixa probabilitat d’infart establert amb l’objectiu de comparar el TDSA amb el protocol habitual.<br>Introducción: El tratamiento endovascular en el ictus isquémico agudo ha demostrado su superioridad con respecto al tratamiento médico en cuanto al pronóstico funcional a los 3 meses. El tiempo desde el inicio de los síntomas hasta el tratamiento es uno de los factores pronósticos más importantes asociados a este tratamiento. El desarrollo de estrategias de optimización de los tiempos intrahospitalarios requiere del conocimiento de la probabilidad de que un paciente requiera de tratamiento endovascular antes de la realización de pruebas complementarias. Objetivos: Estudio de la probabilidad de recibir tratamiento endovascular y de presentar un infarto establecido de los pacientes derivados desde el medio extrahospitalario o un centro primario de ictus a un centro terciario de ictus. Desarrollo de un protocolo de traslado directo a sala de arteriografía (TDSA) y estudio comparativo de dicha estrategia con el modelo habitual. Diseño de un ensayo clínico en base a los resultados. Métodos: Estudio de los pacientes admitidos en un centro terciario de ictus de manera primaria o derivados de otro centro obtenidos de un registro prospectivo y mandatorio con recogida de datos centralizada de los pacientes de Cataluña (CICAT) entre los años 2016 y 2018. Análisis de las variables que se asocian al tratamiento endovascular en ambas poblaciones y a la presencia de infarto establecido. Por otra parte, comparación de los tiempos asociados al tratamiento endovascular y del pronóstico a corto y largo plazo entre los pacientes que siguen el protocolo de traslado directo a sala de arteriografía y los que siguen el protocolo habitual. Resultados: La probabilidad de presentar un infarto extenso establecido (ASPECTS<6) es menor al 10% en los pacientes procedentes del medio extrahospitalario con menos de 6 horas de evolución de los síntomas sin un aumento significativo con el paso de las horas (0–3 horas, 4.9% versus 3–6 horas, 6.0%; p=0.25); en los pacientes 15 derivados de otro centro es del 11.9% siendo más frecuente en los pacientes con NIHSS>16 (6% versus 21%, p<0.01; OR 3.83, 95% IC 2.1-6.9, p<0.01) y ASPECTS≤7 en el centro primario (5.5% versus 46.7%, p<0.01; OR 15.1, 95%IC 8.1-28.2, p<0.01). El único predictor independiente de tratamiento endovascular en pacientes con menos de 6 horas de evolución es la gravedad clínica medida según la escala NIHSS. Con respecto al TDSA, el tiempo desde la llegada al hospital a la punción femoral disminuyó en los pacientes que siguieron dicho protocolo (16 (RIQ 12-20) minutos versus 70 (RIQ 45-105) minutos; p<0.01) así como el tiempo desde el inicio de los síntomas a la punción (222 (RIQ 152-282) minutos versus 259 (RIQ 190-345) minutos, p<0.01). En consecuencia a las 24 horas dichos pacientes presentaron menor NIHSS (7 (RIQ 4-16) versus 14 (RIQ 4-20), p=0.01) y una mayor tasa de independencia funcional a los 90 días (41% versus 28%, p=0.05; OR 2.5, 95%IC 1.2-5.3, p=0.01). Conclusión: La probabilidad de presentar un infarto establecido significativo para la toma de decisiones con respecto al tratamiento es inferior al 10% tanto en pacientes que son traídos del medio extrahospitalario con menos de 6 horas de evolución como en paciente derivados de otros centros con neuroimagen previa favorable. Por otra parte, el único factor asociado de forma independiente al tratamiento endovascular es la gravedad clínica. Por último, el TDSA es una estrategia segura y efectiva de reducción de los tiempos en el tratamiento endovascular con un potencial beneficio pronóstico. En base a estos datos se ha diseñado un ensayo clínico aleatorizado en pacientes con ictus graves y baja probabilidad de infarto establecido con el objetivo de comparar el TDSA con el protocolo habitual.<br>Introduction: Endovascular treatment is associated with lower degrees of disability at 3 months. Time from onset to reperfusion is fundamental in reducing morbidity and mortality among patients undergoing endovascular treatment. To know the probability of endovascular treatment indication prior to hospital arrival is essential to develop strategies to reduce in-hospital delays. Objectives: To explore the likelihood to be eligible for endovascular treatment and the probability of presenting ASPECTS<6 among stroke codes activated within 6 hours from onset primarily admitted in a comprehensive stroke center or secondarily transferred from a primary stroke center. To develop a direct transfer to angio-suite (DTAS) protocol and explore its potential benefits in a case-control study. To design a randomized clinical trial based on the results. Methods: CICAT (Codi Ictus Catalunya) is a prospective official mandatory registry of all stroke codes in Catalunya. We studied all entries corresponding to primary or secondary admissions in catalan comprehensive stroke centers from 2016 to 2018. We explored the variables related with the likelihood to be eligible for EVT and the presence of ASPECTS<6. We analyzed inhospital workflow time and short and long-term functional outcome among DTAS patients as compared with a matched control group. Results: The rate of ASPECTS<6 among patients within 6 hours from symptoms onset is <10% without a significant decrease over time (0–3 hours, 4.9% versus 3–6 hours, 6.0%; p=0.25). Among patients secondarily transferred this rate is 11.9% being significantly higher among patients with NIHSS>16 (21% versus 6%, p<0.01; OR 3.83, 95%CI 2.1-6.9, p<0.01) or primary ASPECTS≤7 (46.7% versus 5.5%, p<0.01; OR 15.1, 95%CI 8.1-28.2, p<0.01). Higher admission NIHSS is the only independent predictor of receiving endovascular treatment. DTAS patients had a significantly shorter median door-to puncture time as compared with controls (16 (IQR 12–20) versus 70 (IQR 45–105) minutes; p<0.01). Onset-to-groin times were also shorter in the DTAS group (222 (IQR 152–282) versus 259 (190–345) minutes; p<0.01). At 24 hours DTAS patients had lower median NIHSS scores (7 (IQR 4–16) versus 14 (4–20); p=0.02) and at 90 days they presented a higher rate of favorable outcome (modified Rankin Scale score of 0–2: 41% versus 28%; p=0.05; OR 2.5; 95%CI 1.2-5.3; p=0.01). Conclusion: The likelihood of presenting a large ischemic lesion on admission is lower than 10% in both, primarily admitted patients into a comprehensive stroke center within 6 hours from symptoms onset and in secondarily transferred patients who showed favorable neuroimaging at first center. Clinical stroke severity measured by NIHSS is the only factor associated with endovascular treatment. DTAS is a safe and efficient strategy to reduce workflow time which may increase the odds of achieving a favorable outcome. Based on these data, a randomized clinical trial has been designed to confirm the benefits of DTAS protocol.

This thesis is an endeavor to accurately document and define my actor coaching process as a director through Robert Harling's Steel Magnolias. The following chapters contain a record of the development of my actor coaching process in this production, including character & actor analysis, a rehearsal log that provides a daily track of my progress, and an evaluation of the process and resulting performance.

Alors que les impôts directs ne relèvent pas expressément des compétences de l’Union européenne, l’article 115 du Traité sur le Fonctionnement de l’Union Européenne prévoit le rapprochement – ou l’harmonisation, car ces deux termes sont synonymes – des législations qui ont une incidence directe sur l’établissement ou le fonctionnement du marché intérieur. Dès les années 1960, d’ambitieuses initiatives ont été proposées en matière d’impôts directs mais seules quelques directives, présentées comme participant de l’harmonisation des impôts directs, ont finalement été adoptées. Faute pour les Etats membres de s’entendre pour réaliser une véritable harmonisation de leurs législations fiscales, la doctrine soutient que c’est la jurisprudence qui s’est livrée à une harmonisation des législations nationales, tant sur le fondement du droit des libertés de circulation que sur celui du droit des aides d’Etat.Afin de mesurer la portée exacte de l’harmonisation en matière de fiscalité directe, il s’est agi de définir la notion d’harmonisation, en la distinguant de la méthode de l’uniformisation et de celle de la coordination, pour vérifier si ces différentes initiatives ont conduit à une harmonisation des législations nationales relatives aux impôts directs. L’analyse des différentes directives adoptées en matière d’impôts directs, qu’il s’agisse de directives visant à stimuler le marché intérieur, à l’instar de la directive « mère-filiales », ou à le protéger, comme la directive « ATAD », laisse apparaitre qu’elles ne relèvent pas en réalité de la méthode de l’harmonisation mais principalement de la méthode de la coordination et accessoirement de celle de l’uniformisation. De la même façon, il ressort de l’analyse de la jurisprudence relative aux libertés de circulation et aux aides d’Etat que celle-ci, tant par son objet que par les effets qu’elle produit sur les législations nationales, ne contribue pas à leur harmonisation, laquelle ne peut ainsi pas être réalisée par la voie de la jurisprudence.Dès lors, inadapté à la matière des impôts directs, le recours à la méthode de l’harmonisation doit être abandonné au profit des méthodes d’uniformisation et de coordination<br>Whilst direct taxes do not expressly fall within the competence of the European Union, article 115 of the Treaty on the Functioning of the European Union provides for the approximation – or harmonization, these two terms being synonymous – of the laws that directly affect the establishment or functioning of the internal market. As early as the 1960s, ambitious direct tax initiatives were proposed but only a few directives, commonly referred to as harmonizing direct tax laws, were eventually adopted. As the Member States failed to agree on proper harmonization of their tax laws, legal literature asserts that case law has actually harmonized the national laws of the Member States, on the basis of freedoms of movement and State aid law.In order to measure the exact scope of harmonization in the field of direct taxation, the notion of harmonization was defined, and distinguished from standardization and coordination, in order to verify whether these different initiatives ever led to any form of harmonization of national laws on direct taxation. The analysis of the different directives adopted in the field of direct taxes, be it initiatives to stimulate the internal market, such as the “Parent-Subsidiary” directive, or to protect it, such as the “ATAD” directive, revealed that they do not implement the method of harmonization, but rather mostly the method of coordination, and secondarily that of standardization. Similarly, it appears from the analysis of the case law on freedoms of movement and State aid that both its purpose and its effects on national laws do not contribute to their harmonization, as harmonization cannot be achieved through case law.Therefore, as the method of harmonization is unsuited to the field of direct taxes, its implementation must be abandoned in favour of that of standardization and coordination

Le directeur musical trouve son origine dans plusieurs mutations musicales survenues entre le XVIIe et le XVIIIe siècles et qui se cristallisent dans un individu, Lully. Celui-ci représente un premier modèle à la fois compositeur, directeur, interprète, entrepreneur, dont les éléments constitutifs structurent la notion de directeur musical depuis cette époque. L’éclatement des fonctions dont il fait ensuite l’objet produit avec Habeneck un nouveau modèle, chef d’orchestre fondateur et entraîneur d’orchestres. Plusieurs nouveaux modèles naissent à partir de la fin du XIXe siècle. Ils illustrent des profils inventeurs, entrepreneurs et citoyens. Parallèlement, deux situations atypiques apparaissent, les festivals sans orchestre permanent et les orchestres refusant la présence d’un chef d’orchestre.Le modèle en vigueur aujourd’hui en France emprunte à ces différents modèles. Le directeur musical exerce plusieurs missions répondant aux attentes multiples de son environnement, mais il souffre d’une absence de reconnaissance institutionnelle véritable. La question se pose même parfois : est-il nécessaire ? Par ailleurs, les règles habituellement applicables aux artistes s’appliquent difficilement au directeur musical.Enfin, des pouvoirs concurrents réduisent son champ de compétence et celui de la programmation lui échappe. Il en porte une part de responsabilité car ses ambitions de carrière en tant que chef d’orchestre l’ont rendu au fil du temps de moins en moins présent. Derrière ce modèle original de directeur musical en France, c’est peut-être une conception des institutions propre à notre pays qui est révélée<br>The music director has his own origin in important musical transformations which arose between the 17th and the 18th centuries. These mutations with Lully gave birth to a prototype who is at the same time composer, musician, performer, businessman, and who has been moulding the figure of the music director from this period onwards. Then, when these various duties split, a new profile of music director emerged, as an orchestra-founder and -trainer, embodied by Habeneck.From the end of 19th century, new models were implemented, such as inventors, entrepreneurs and citizens thoroughly committed to their community. Beside, some festivals have their own orchestra, but no permanent conductor. Some other orchestras simply refuse to be lead by a stable or non-stable conductor.The music director of our century in France is the heir of these various models. He has numerous duties and needs to demonstrate evidence of great skills, since he has to come up to the expectations of a wide and versatile environment. But, at the same time, his uniqueness and value are not really appreciated and the wolrdwide competition between conductors led him to be less present and therefore to give up a substantial part of his powers, related to programming and artistic direction. To some extent, the situation of the music director in France is reflecting the institutional system of this country

Cette thèse porte sur la relation qu'un président, bénévole et un directeur, salarié, d'une MJC, mais aussi d'autres associations d'éducation populaire, peuvent entretenir dans le cadre de la gouvernance qu'ils exercent ensemble. Des entretiens avec 62 présidents et directeurs mais aussi d'autres salariés de fédérations de MJC ainsi que trois historiens ou sociologues ont permis de confirmer certains postulats théoriques quant à la complexité de la relation entre un président et un directeur d'association, parfois conflictuelle, mais aussi de révéler la diversité de formes que cette relation peut revêtir, tout comme la diversité des acteurs, quant à leur rapport au pouvoir mais aussi à leur militantisme. Cette thèse a en outre mis en avant un point commun à l'ensemble de ces acteurs associatifs : un sentiment d'appartenance à un réseau et plus largement à un courant de pensée, l'éducation populaire<br>This thesis deals with the relationship that a volunteer president and a managing director, employee, of a MJC, but also other popular education non-profit organizations, can maintain within the governance they exercice together. Interviews with 62 presidents and managing directors, but also other employees of MJC and three historians or sociologists confirmed some of the basic premises about the complexity of the relationship between a president and a managing director of non-profit organization, sometimes conflicting, but showed also the variety of forms this relationship can take on, as the diversity of the actors, about their relation to authority but also to their militancy. Moreover, this thesis has highlighted a common point to the totality of these associative actors : a sense of belonging to a network and more widely to a line of thought, the popular education

Over the past two decades, executive remuneration has been a topic of considerable controversy. The perceived inability of boards of directors to set optimal executive pay, together with the revelation of corporate scandals and subsequent collapse of high-profile companies, has fuelled intense public debates about executive pay. Regulators here and abroad have been forced to address these growing concerns. With the view to improving the accountability of executive pay and to restraining ‘excessive’ executive pay, Australia introduced the Corporations Amendment (Improving Accountability on Director and Executive Remuneration) Act 2011, with effect from 1 July 2011. Unlike previous legislation, under which shareholders’ votes on remuneration reports were non-binding, this new ‘say on pay’ (SOP) legislation, widely known as the ‘two-strikes’ rule in Australia, has specific and predictable consequences. Under this new rule, the board of directors (except the chief executive officer) of a firm listed on the Australian Securities Exchange may potentially face re-election if the remuneration report receives 25% or more ‘no’ votes at the Annual General Meeting in two consecutive years.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Griffith Business School<br>Griffith Business School<br>Full Text

Petit-fils et fils de tailleurs de pierre reconnus à Moissac, André Abbal (Montech 1876 – Carbonne 1953) est « né, dit-on, un marteau à la main » . Même s’il s’adonne au modelage à ses débuts, pétrissant la glaise dans le goût de l’époque, il garde la nostalgie de la pierre (Génie Luttant, 1913). À la fin de la guerre, le sculpteur décide de ne plus perdre de temps et de répandre autour de lui, ce qu’il pense être la « Vraie Sculpture » qu’il appela la Taille directe. Sa quête effrénée lui vaudra le surnom d’«apôtre de la taille directe». « Vous me demandez ce qu’est la vraie sculpture ; je ne saurais mieux vous répondre que ne ferais n’importe qui, même un enfant ! Il n’y a de vraie sculpture que faite avec un bon ciseau et un maillet agile ». L’esthétique d’André Abbal s’inscrit dans la mouvance figurative classique, celle des sculpteurs soucieux de rester fidèles à la figure tout en réinterprétant la nature à partir des lois de l’époque classique. Il tint une place à l’échelle nationale et fut très présent lors de l’Exposition des Arts Décoratifs de 1925 et de l’Exposition Internationale de 1937 avec des œuvres comme La Sculpture ou le Labour. Cette dernière manifestation est d’ailleurs l’illustration même d’un classicisme triomphant au sommet de sa gloire.Waldemar Georges, André Abbal (1876-1953): un maître de la sculpture en taille directe, Toulouse, Editions Privat, 1966, 85 p<br>Grandson and son of famous Moissac stonecutters, André ABBAL (Montech 1876 – Carbonne 1953) was said to « be born with a hammer in hand » . Even if he at first devoted himself to modeling, kneading clay according to the canon of the time, he still feels nostalgic about stones (Génie Luttant, 1913). At the end of the war he decides not to waste time anylonger and to develop what he believes to the only « true sculpture » he calls « direct carving ». His passionate quest earned him the nickname of « direct carving apostle ». « You’re asking me what true sculpture is. I cannot answer your question better than anyone else, even a child. The only true sculpture is made with with good scissors and a skillful hammer »André Abbal’s aesthetics follows the classic figurative school, those of sculptors dedicated to remain truthful to the model while reinterpreting nature from the classical period laws. He played a prominent nationale role in the « Exposition des arts décoratifs » in 1925 and « l’exposition international de 1937 » with works such as La sculpture or Le labour. This last event is the very example of a triumphant classicism. Waldemar Georges, André Abbal (1876-1953): un maître de la sculpture en taille directe, Toulouse, Editions Privat, 1966, 85 p

Esta investigación tuvo como objetivo determinar el impacto de la Implementación del Sistema de Costos ABC en el crecimiento de la rentabilidad en la empresa Inversiones 2 A entre el año 2016 y 2017, el tipo de investigación fue aplicada, de nivel explicativo y el diseño cuasi experimental con series cronológicas con un solo grupo. Los principales resultados fueron la reducción del costo directo por kilogramo en la fabricación de la Harina de Maca Gelatinizada en un 24%, después de la implementación del Sistema de Costos ABC, siendo esta reducción significativa (p<=0,05). Así mismo se disminuyó el costo indirecto de fabricación por kilogramo en un 20%, dichas comparaciones se realizaron entre los años 2016 y 2017, siendo este último donde se realizó la implementación del Sistema de Costos ABC

Ce travail de thèse présente un nouveau modèle de projection pour les cameras fisheye, qui est mathématiquement simple et pourtant montre une haute précision une fois appliqué aux caméras réelles. Les propriétés géométriques de ce modèle ont été analysées en utilisant le concept de surface de projection, introduit dans ce travail. En particulier, une inverse analytique de ce modèle a été établie, ainsi qu'une équation implicite des projections de lignes droites. Cette dernière nous a permis de développer une méthode de reconstruction 3D directe basée vision pour les caméras fisheye sans rectifier les images. Cela a été fait grâce à une algorithme de rastérisation de courbes implicites. Cet algorithme de reconstruction nous permet d'employer le Semi-Global Matching pour obtenir une reconstruction 3D précise. Tous ces éléments ont été employés dans un système de localisation visuelle directe avec deux méthodes de recalage d'images : minimisation d'erreur photométrique et maximisation d'information mutuelle. L'étalonnage intrinsèque et extrinsèque d'un robot mobile équipé de caméras fisheye a été considéré et une toolbox d'étalonnage a été développée<br>This thesis presents a novel projection model for fisheye cameras, which is mathematically simple and yet shows a high precision when applied to real cameras. Geometric properties of the model have been analyzed using the concept of projection surface, introduced in this work. In particular, a closed-form inverse mapping and an implicit equation for straight line projection have been found. This fact has been used to develop a method of direct stereo correspondence on raw fisheye images via rasterization of implicit curve. This correspondence algorithm allows us to apply the Semi-Global Matching algorithm to get an accurate 3D reconstruction using fisheye stereo systems. All these elements have been shown to be applicable to a direct visual localization system with two different methods of image registration: direct photometric error minimization and mutual information maximization. Intrinsic and extrinsic calibration of a mobile robot with fisheye cameras has been considered and a toolbox for such a calibration has been developed

La chaire MINT (innovating for molded &amp; printed electronics) est une Chaire d’Excellence scientifique soutenue par la Fondation Partenariale Grenoble INP et ayant pour mécène Schneider Electric. Au travers de la Chaire MINT, Schneider s’engage avec deux laboratoires de recherche, le LGP2 et l’IMEP-LaHC dans le but de développer des fonctionnalités électroniques sur des thermoplastiques de forme 3D. La Chaire MINT a donné lieu à la thèse : « intégration de fonctions électroniques imprimées sur des thermoplastiques 2D et 3D pour des applications radiofréquences ».Les objectifs de cette thèse sont les suivants : mettre en œuvre, caractériser et optimiser le procédé d’impression jetting sur thermoplastique 2D et 3D. De plus, afin de pouvoir définir les limites et les atouts de cette technologie pour des applications radiofréquences, les performances de ce procédé en radiofréquence doivent être évaluées. Des dispositifs ont également été mis en œuvre afin d’illustrer les possibilités du procédé.Pour cela la thèse est présentée en trois chapitres : dans un premier temps une étude bibliographique est réalisée sur les procédés plastroniques et leurs applications actuelles de dresser un état de l’art du domaine plastronique. Les technologies plastroniques sont détaillées et une proposition de classification de celles-ci parmi les technologies de fabrication additives 3D maitrisées est proposée. Des dispositifs réalisés en technologie plastroniques sont présentés pour chacun des domaines abordés. Dans un deuxième temps le développement du procédé de jetting et sa caractérisation géométrique et électrique est présenté. Les paramètres d’impression sont étudiés et optimisés pour une impression robuste. Des stratégies d’optimisation de l’impression sont mises en place.Finalement, à travers une caractérisation de ligne de transmission coplanaire en 2D et en 3D, une évaluation des performances radiofréquence des impressions avec le procédé jetting est réalisée. Des lignes coplanaires en 2D sont simulées et imprimées. Une optimisation de l’impression est réalisée en imprimant des plans de masse maillés. Des lignes coplanaires sont également imprimées sur des substrats 3D comportant des angles à 90° et à 130°, puis mesurées. Des applications radiofréquences sont ensuite détaillées sur des substrats 2D et 3D tels qu’une antenne LoRa, un tag RFID et un radôme pour antenne 5G<br>The MINT chair (innovating for molded &amp; printed electronics) is an Excellency scientific chair supported by the Fondation Partenariale Grenoble INP and sponsored by Schneider Electric. Through MINT chair, Schneider teams up with two research laboratories, the LGP2 and the IMEP-LaHC, to develop electronic features on 3D shaped thermoplastics. The MINT chair gave rise to the thesis: « Printed integration of electronic capabilities on 2D and 3D thermoplastic for radiofrequency implementations »This thesis goals are the implementation, characterization and optimization of the jetting impression process on 2D and 3D thermoplastic. Moreover, the performances of this process must be assessed in order to define its strengths and limits in a radiofrequency usage. Finally, the process capabilities were showcased by printing prototypesTo this end, this dissertation is split into three successive chapters. Firstly, the state of the art of the plastronic field, carried out through literature review on plastronic processes and their current implementations, is presented. Plastronic technologies are examined and a classification amongst well-known 3D additive manufacturing technologies is proposed. Prototypes made with plastronic technologies are displayed for each concerned field. Secondly, the electrical and geometric characterization as well as the implementation of the jetting process is presented. Printing parameters are studied and optimized to determine a resilient printing process and printing optimization strategies are set up. Finally, jetting process printouts radiofrequency capabilities are assessed through characterization of 2D and 3D coplanar transmission lines. 2D coplanar transmission lines are simulated and printed. The printing process is optimized by printing meshed ground planes. Coplanar lines are printed on 3D substrates having 90- and 130-degrees angles, then measured. Some radiofrequency implementations are examined: a LoRa antenna, a RFID tag and a 5G antenna radome