Dissertations / Theses: 'Enron'

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Antfolk, Angelica, and Madeleine Möller. "Enron : Vad hände egentligen?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9480.

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Skandalen som omvärvde Enron skakade affärsvärlden då det var den största skandal som dittills inträffat. De brott Enrons ledning stod anklagade för var många och av varierande art. De undersökningar som redan har genomförts har till stor del fokuserat på organisationen och ledarskapet. För att ge en annorlunda vinkel fokuserar denna uppsats istället på redovisningen och några av de misstag som begicks av Enrons ledning. Det är även därför som händelserna granskas ur ett revisorsperspektiv. Målgruppen är revisionsintresserade samt de som är intresserade av ekonomisk historia. De data som har använts i arbetet är sekundärdata som blev åtkomlig genom databaser och relevanta sökord. Enron använde sig av enheter som de skapat för speciella ändamål (SPE-enheter) för att kringgå gällande regler samt för att dölja förluster. Detta skedde bland annat i fallet med Talon, då de kringgick reglerna gällande redovisning av förluster genom att ta upp nya inkomster och på så sätt upprätthålla det egna aktievärdet. Tillgångarna i de SPE-enheter Enron skapade bestod till största del av aktier i Enron vilket gjorde enheterna beroende av att Enrons aktievärde upprätthölls. Enligt de regler som var aktuella innan konkursen skulle SPE-enheter konsolideras med grundarens balans- och resultaträkning då vissa kriterier inte uppfylldes. Detta var en regel som Enron konsekvent bröt mot genom att fortlöpande bilda nya enheter för att bibehålla det egna aktievärdet samt för att dölja att kraven kring konsolidering inte uppnåddes. Mark-to-market var en process som Enron utnyttjade frekvent när det gällde värdering av långtidskontrakt inom energihandeln. Processen går ut på att uppskatta kommande marknadsvärden för att kunna beräkna kommande inkomster. Enron var emellertid alltför optimistiska i sina uppskattningar vilket ledde till att vinsterna som redovisats var betydligt högre än de verkliga. För att dölja detta använde sig företaget av vinstförvaltning, vilket innebär att de flyttade inkomster för att upprätthålla en jämn vinstnivå genom åren. Något som blev till ett stort problem då avtalet med videojätten Blockbuster avbröts utan att några vinster verkligen inkommit. Enrons redovisningsbrott är till största delen fria tolkningar av reglerna eller det faktum att de lyckats kringgå dem helt. Enbart i fallen med SPE-enheterna kan brott påvisas.

The Enron scandal was the biggest scandal that had existed (at the time it occurred) and it chocked the entire business world. The crimes that Enron’s management were charged with were many and of different species. Previous investigations concentrate on leadership and organization. To give a different visual angle, this essay focuses on the accounting issues and some of the mistakes that the management in Enron made. Furthermore, the events in the case of Enron are seen from an auditor’s perspective. Our goal is to reach audit and other economic history interested parties. The data that were used is secondary data that became available through carefully selected search words. Enron used entities created for special purposes (SPE-entities) to avoid rules and to hide losses. This happened in the case with Talon, when Enron circumvent the rules regarding the ways in which losses presents in the financial statement, by showing incomes to maintain the value of the stocks. The assets in the SPE-entities were mainly stocks in Enron, which meant that the entities depended on Enron’s stock value to maintain an acceptable level. According to the rules before the bankruptcy, the entities balance- and result sheets did not need to be consolidated with the founders if certain criteria were met. This was a rule that Enron consistently broke by continuously create new entities and Enron could in that way retain their stock value and hide from the consolidating requirements. Mark-to-market is a process that was frequently used by Enron when they were to appreciate the values from long-term contracts within the energy business. According to the process the company estimate market values to present future incomes. However, Enron were to optimistic when they calculated, which meant that the profit estimated were higher than in reality. To cover the truth Enron used profit administration, which means that they shifted the profits to present a better profit level over the years. This became a big problem in the case with Blockbuster Video, a case that was interrupted before any profits were made. The crimes that were made by Enron’s management are to a large part their own interpretation of the accounting rules or the fact that they entirely manage to avoid the rules. Crimes can be pointed out only in the case with the SPE-entities.

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2

Schuler, Dominik. "Vor-und Nachteile der Sarbanes-Oxley Act Gesetzgebung für die in New York kotierten Schweizer Gesellschaften." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03601580001/$FILE/03601580001.pdf.

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3

Walenta, Jayme. "Corporate performances in space : situating fraud in the Enron case." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/3613.

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This thesis concerns the collapse of Houston based Enron Corporation and its ongoing economic, political and legal implications. Specifically, I investigate spaces of corporate fraud to broadly ask, how is fraud located in the varied spatial contexts of the firm? My goal is to demonstrate that the corporation is contingent upon social, cultural and material relationships across space. In this regard, I explore three distinct corporate spaces. They include (1) financial statements, where I discuss Enron’s financial performances in two spatial contexts, what the public saw, and what went on in private, (2) the bodies of workers, where I consider the gendered exposure of Enron’s fraud to the public, and (3) the spaces of the courtroom where I document how the corporation, as a non-bodied entity, became embodied in a courtroom context. In each case, I demonstrate how fraud is situated differently, and in each case, I suggest the implications of corporate fraud play out with differing results for those involved. The research for this thesis involved an archeological and ethnographic approach towards gathering and analyzing narratives around Enron’s downfall. This means I rely on financial documents and other important papers published by the former company, semi-structured interviews with former Enron employees, interviews with key media persons documenting the Enron story, participant-observation of the criminal trial against former CEOs (Chief Executive Officer) Ken Lay and Jeff Skilling, media analysis of news articles and other popular culture texts, and finally, journaling. Far from being solely a homo economicus, a rational economic actor guided by capitalist imperatives to extract profit, my data suggests that the corporation is constituted through cultural, social and material agents that are unstable and breakdown. With this, I suggest the use of a new metaphor for the corporation, the corporation as a body. The body I conceive is conceptually drawn from feminist post-structural theory. It is open, porous and embodied. This new metaphor enables me to draw on the corporation’s diverse embodiments as important constitutive moments of corporate fraud.

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4

Waterman, K. Krasnow. "Knowledge discovery in corporate email : the compliance bot meets Enron." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37574.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management, 2006.
Includes bibliographical references (leaves 101-107).
I propose the creation of a real-time compliance "bot" - software to momentarily pause each employee's email at the moment of sending and to electronically assess whether that email is likely to create liability or unanticipated expense for the corporation. My thesis describes the confluence of historical events making such a product necessary and desirable - increase in corporate regulation, explosive growth of email, acceptance of email as evidence in litigation. The cautionary tale of Enron provides the backdrop for the thesis. The government released hundreds of thousands of Enron management emails and they have become research fodder for those interested in "Knowledge Discovery," a computer science discipline that gleans meaningful information from data otherwise indecipherable due to its sheer size. CEO's and other C-level corporate managers are my intended audience, so I have attempted to counter the weightiness of the technical topics by focusing on the search for readily understandable management headaches such as the loss of productivity due to high participation in the fantasy football pool or the potential for dirty jokes to become evidence in an employment law claim.
by K. Krasnow Waterman.
M.B.A.

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5

Corbellari, Max. "An investigation into corporate governance and the fall of Enron." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49841.

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Thesis (MBA)--Stellenbosch University, 2004.
The Study Project is entitled: "Corporate Governance and the fall of Enron", Concepts like corporate government have been developed and created due to needs of owners and society to supervise management but more importantly influence the direction of companies. The term "corporate governance" derives from an analogy between the governments of cities, nations or states and the governance of corporations. The early corporate finance textbooks saw "representative government" (Mead 1922:31) as an important advantage of the corporation over partnerships but there has been and still is little agreement on how representative corporate governance really is, or whom it should represent. The analogy between corporate and political voting was explicit in early corporate charters and writings, dating back to the revolutionary origins of the American corporation and the first railway corporations in Germany (Dunlavy 1998). The precise term "corporate governance" itself seems to have been used first by Richard Eells (1960, p.l08), to denote "the structure and functioning of the corporate polity". An important objective of this Study Project was to investigate the case study of Enron, why it failed and the outcome relating to Corporate Governance in the future. A review of the activities by Enron was done in order to determine the possible reasons of its failure. To achieve the above, it was determined that qualitative, investigative research would be conducted, rather than a quantitative, numerative approach. The research methodology used in this Study Project of a secondary research. Secondary research, in the form of an in-depth, global literature review was conducted on the topic.

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Ahmed, Hameed, and Ali Najam. "How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -." Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5891.

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Corporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop.

In the aftermath of the debacle of US energy giant Enron in 2001, the significance of corporate governance has come under heavy scrutiny of different researchers. Whereas different explanations have been attributed to its downfall, it has been widely accepted that this was a case of failed corporate governance.

This paper tends to explore Enron downfall from the perspective of failed corporate governance. By defining and exploring corporate governance and its underlying issues, the authors have used Agency theory as a theoretical framework in unison with internationally renowned auditing company - Ernst & Young Model - to understand the role of different actors and forces responsible for Enron collapse.

By using qualitative research method, the authors have used secondary literature as well as combination of questionnaires and telephonic interviews to obtain viewpoint of renowned international academic / professional researchers. They have been identified through convenience sampling methodology. A few internationally renowned auditing companies have also been used as part of this survey to explore diversity of perspectives in this context. Efforts have been made; to explore the main causes rather then to write just another case on Enron.

After drawing lessons from Enron, the paper concludes with the understanding that there is direct link between corporate governance and strategy of corporations. However there is diversity of perspectives in this context and hence it requires further exploration and debate.

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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.

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8

Demont, Vitus. "Was bringt die staatliche Aufsicht über die Revisoren?" St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/95662664001/$FILE/95662664001.pdf.

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9

Azibi, Jamel. "Qualité d’audit, comité d’Audit et crédibilité des états financiers après le scandale Enron : approche empirique dans le contexte Français." Thesis, Paris, CNAM, 2014. http://www.theses.fr/2015CNAM0950/document.

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Fin 2001, début 2002, les États-Unis ont été frappés par un nombre élevé de scandales financiers. Plusieurs affaires ont été révélées par les médias, singulièrement le cas Enron. La reformulation de la profession d'audit en matière d'indépendance des auditeurs et des comités d'audit après le scandale Enron a cherché à garantir la crédibilité des états financiers. L'objectif de ce travail est de tester l'effet de la nouvelle formulation de la profession d'audit, notamment en matière d'indépendance des auditeurs et des comités d'audit, précisément sur la question de la crédibilité des états financiers. Trois objectifs opérationnels ont été traités dans le cadre de cette étude. Premièrement, nous avons analysé les effets de l’affaire Enron sur la réaction des marchés financiers, le choix des commissaires aux comptes et l’affermissement du conservatisme des auditeurs, dans le contexte français. Deuxièmement, nous avons étudié l’impact de l’institution du Haut Conseil du Commissariat aux Comptes sur l’indépendance des auditeurs. Finalement, nous avons étudié l’influence du Comité d’audit sur la crédibilité des états financiers après le rapport Bouton de 2002. Les résultats empiriques s’attachent à montrer que la présence d’un co-commissaire aux comptes Non-Big a minimisé l’effet négatif de la réaction du marché financier français lors de l’annonce du scandale Enron. Par contre, le scandale Enron n’a pas influencé significativement la perception des investisseurs institutionnels étrangers envers les services des grands cabinets d’audit. Ces derniers n’ont pas justifié la production d’une bonne qualité d’audit par rapport aux Non-Big. Pour rétablir la confiance sur les marchés financiers, le législateur français est intervenu via la création d’un organisme de supervision publique de la profession comptable intitulé le H3C. Les résultats empiriques montrent que la création du H3C a renforcé l’indépendance des auditeurs. Par contre, l’annonce du lancement des activités disciplinaires de ce nouvel organisme après 2005 n’a pas d’effet significatif sur l’indépendance des auditeurs. Par contre l’apparition du rapport Bouton en 2002, et la nouvelle dimension accordée au contrôle interne, montre que ce dernier dépendant des caractéristiques des comités d’audit notamment l’expertise et l’indépendance de leurs membres
At the end of 2001, the scandal series was announced in the US context. Several scandals, especially the Eron failure, were revealed in the first stage by the media. The main purpose of this research is to study the impact of the new reform, in audit after Enron scandal, on auditor independence, audit comity and financial statement credibility. Three operational objectives have been treated in this study. First, we have analyzed the effects of Enron scandal on financial market reaction, auditor choice and auditor conservatism in the French context. Second, we have investigated the impact of the new reform on the auditor independence. Finally, we have examined the effect of audit committee on financial statement credibility after the adoption of the Bouton Report in 2002.The empirical results have shown that the presence of the Non-Big4 members in the legal audit process have minimized the negative effect of the reaction of the SBF 250. However, the perception of the foreign institutional investors has not changed significantly for the Big4 audit services. This auditor group (Big4) does not justify the production of the audit quality compared to other auditors in France. To restore confidence in the financial market, the French legislative authority has created the H3C. The empirical results have revealed that the establishment of the H3C has ameliorated the auditor independence. Hence, the announcement of the launch of H3C disciplinary activity after 2005 has not had a significant effect on auditor independence. In contrast, the appearance of the Bouton Report in 2002 and the reform related to the internal control depend on the audit committee characteristics (expertise and independence audit committee members)

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10

Genova, Rosalie Kasson John F. "How Enron collapsed at Ground Zero tangled narratives in the new century /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2007. http://dc.lib.unc.edu/u?/etd,1085.

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Thesis (M.A.)--University of North Carolina at Chapel Hill, 2007.
Title from electronic title page (viewed Mar. 27, 2008). "... in partial fulfillment of the requirements for the degree of Master of Arts in the Department of History." Discipline: History; Department/School: History.

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11

Drake, Hannine. "The legal regulation of the external company auditor in Post-Enron South Africa." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/2301.

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Thesis (LLM (Mercantile Law))--University of Stellenbosch, 2009.
The worldwide increase of corporate failures on the scale of Enron and WorldCom has sparked a renewed international trend of corporate governance review. With the external company auditor blamed at least in part for many corporate failures, corporate governance reform also necessitates a review of the statutory regulation of the company auditor. In particular, the lack of auditor independence when auditing clients has been under the legislator’s spotlight. The problems associated with unregulated or poorly regulated auditors are well illustrated by the activities of auditing giant Arthur Andersen. In the US, the Sarbanes-Oxley Act has been promulgated in reaction to corporate failures, imposing many new legislative restrictions on the auditor. The UK has a more tempered, selfregulatory approach. South Africa, following international trends with its recently promulgated Auditing Profession Act and Corporate Laws Amendment Act, has also greatly increased the regulation of auditor independence. The question is now whether these new restrictions in the wake of corporate failures have been the right approach with which to prevent future failures and to provide adequate protection to shareholders. Although the general legislative increase in auditor awareness is welcomed, the efficacy of several provisions in South African legislation can be questioned. Widespread reform has taken place in the appointment and remuneration of the auditor, which now has to be independently determined by the audit committee. In particular, South Africa’s new regulation of non-audit services, and the lack of refined regulation on compulsory auditor rotation as well as the cross-employment of auditors by clients, needs a critical discussion. It is submitted that the discretion of a well-regulated audit committee, combined with increased disclosure and transparency, should be enough to regulate most of the key aspects of auditor independence. Care should be taken to not overlegislate in haste to reform. South Africa needs a flexible and customised approach in this regard.

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12

Baumgartner, Beat. "Die Rolle der US-amerikanischen Wertpapieraufsichtsbehörde SEC im Fall Enron und Konsequenzen für die Wertpapieraufsicht." St. Gallen, 2004. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01648518001/$FILE/01648518001.pdf.

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13

Nosková, Adéla. "Účetní skandály a jejich vliv na vývoj auditorské profese." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76089.

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The aim of this work is the analysis of accounting scandals that took place at beginning of the 21st century. It describes the role that played audit firm in this context. It focuses on current and future situation in the audit market.

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Sysel, Vladimír. "Agresivní earnings management v kótovaných společnostech a jeho vliv na tržní hodnotu akcie." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17097.

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The goal of this diploma thesis "Aggressive earnings management in publicly traded companies and its impact on share prices" is to connect an interesting topic of earnings management, which is part of a wider group -- financial fraud, with specific impact on the capital market. This thesis includes identification and quantification of the impact on a well known case of corporate fraud -- Enron. First part of the thesis describes and discusses the topic earnings management including its definition, motivation, tests, connected risk and legislation. Second part discusses share valuation techniques -- relative and absolute methods, which will be used in the last part. Last part of the thesis, using the well known case of earnings management -- Enron, quantifies the extent of earnings management, its impact on share prices and total damages caused to investors.

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Gupta, Smita. "Modelling Deception Detection in Text." Thesis, Kingston, Ont. : [s.n.], 2007. http://hdl.handle.net/1974/922.

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Sala, López Antonio. "Desarrollo de casos chilenos en análisis financieros." Tesis, Universidad de Chile, 2002. http://repositorio.uchile.cl/handle/2250/108143.

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Seminario para optar al título de Ingeniero Comercial
En los últimos años, y sobre todo en las escuelas de negocios, se ha venido incorporando un sistema que intenta explicar la realidad con la realidad, es decir, un método por el cual el alumno adquiera los conocimientos teóricos que le expliquen de que manera se comportan las cosas, pero con la salvedad que los esta aprendiendo en la práctica. Nos referimos al sistema de resolución de casos, en donde, el profesor orienta a los alumnos y los insta a participar de la discusión de cómo se llegó a resolver por alguna empresa en particular, algún tipo de problema ya fuese financiero, económico, o de cualquier otra naturaleza. Es por esta razón y motivado por nuestro profesor guía, quien posee una vasta experiencia en la publicaciones de casos chilenos, que he desarrollado dos temas: el primero trata de una de las quiebras más grandes que han ocurrido en el último tiempo, la de Enron Corp., la cual fue provocada principalmente por una serie de artificios contables, la avaricia de los principales administrativos, los vacíos en la regulación del sector de este tipo de empresa , etc. El segundo caso trata de la quiebra de una empresa chilena, CRAV S.A., la cual fue de gran envergadura para la época en que se produjo (en la década de los ochenta). Esta fue provocada principalmente por la caída en los precios en el mercado azucarero, el cual era muy volátil. Los administradores, a pesar de conocer estas características de este mercado, no se protegieron adecuadamente.

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Kundmüller, Caminiti Franz. "Jurisprudencia en arbitraje en inversiones CIADI: Enron contra Argentina, laudo del 22 de mayo de 2007." Derecho & Sociedad, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/118637.

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18

Machač, Michal. "Etika v auditu. Audit a podvod." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113539.

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This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and audit. Practical part of thesis is focused on concrete fraud cases in relation with (un)ethical behaviour of auditors. It is concerned with history and reasons of fall of Arthur Andersen. It shows its unethical behaviour on fraud examples of its clients, american corporations Enron, WorldCom, Sunbeam and Waste Management. This thesis also describes one of the latest fraud in Olympus. Czech republic is represented by the case of Czech office of Deloitte.

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Hamdouch, Ilias. "Collective intelligence at Enron during the California energy crisis : uncovering collaborative innovation networks using social network analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/106237.

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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, School of Engineering, System Design and Management Program, Engineering and Management Program, 2015.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 66-68).
As interaction takes place between individuals, relationships are formed and collaboration and innovation emerge. In this thesis I have applied Coolfarming (Gloor, 201 lb), a social network analysis method using Condor, a software tool to quantify communication patterns based on various data sources. I analyzed the Enron email archive to see if communication patterns of convicted employees differ from ordinary ones. Toward that goal, I compared the dynamic semantic social network metrics of 17 Enron employees convicted in the criminal trial following Enron's implosion with a control group of ordinary employees. I focused on 17 mailboxes of 24 Enron executives that were convicted. Identifying criminals based on email behaviors is possible depending on the sampling strategy. When sampling based on employees with comparable total emails, the statistical analysis of the Contribution Index (Ci) metric revealed that criminals were less active. When sampling based on employees with comparable total influence, the statistical analysis of Betweenness Centrality Oscillation (Bco) and Degree Centrality (Bc) metrics revealed that criminals were less connected to others and less creative.
by Ilias Hamdouch.
S.M. in Engineering and Management

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Wright, David. "Stylistics versus statistics : a corpus linguistic approach to combining techniques in forensic authorship analysis using Enron emails." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/8278/.

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This thesis empirically investigates how a corpus linguistic approach can address the main theoretical and methodological challenges facing the field of forensic authorship analysis. Linguists approach the problem of questioned authorship from the theoretical position that each person has their own distinctive idiolect (Coulthard 2004: 431). However, the notion of idiolect has come under scrutiny in forensic linguistics over recent years for being too abstract to be of practical use (Grant 2010; Turell 2010). At the same time, two competing methodologies have developed in authorship analysis. On the one hand, there are qualitative stylistic approaches, and on the other there are statistical ‘stylometric’ techniques. This study uses a corpus of over 60,000 emails and 2.5 million words written by 176 employees of the former American company Enron to tackle these issues in the contexts of both authorship attribution (identifying authors using linguistic evidence) and author profiling (predicting authors’ social characteristics using linguistic evidence). Analyses reveal that even in shared communicative contexts, and when using very common lexical items, individual Enron employees produce distinctive collocation patterns and lexical co-selections. In turn, these idiolectal elements of linguistic output can be captured and quantified by word n-grams (strings of n words). An attribution experiment is performed using word n-grams to identify the authors of anonymised email samples. Results of the experiment are encouraging, and it is argued that the approach developed here offers a means by which stylistic and statistical techniques can complement each other. Finally, quantitative and qualitative analyses are combined in the sociolinguistic profiling of Enron employees by gender and occupation. Current author profiling research is exclusively statistical in nature. However, the findings here demonstrate that when statistical results are augmented by qualitative evidence, the complex relationship between language use and author identity can be more accurately observed.

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Togni, Lorenzo. "Neuordnung der Unabhängigkeit der Revisoren - Perspektiven für die Prüferbranche." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/98909872001/$FILE/98909872001.pdf.

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22

Cory, Jacques. "L’ éthique des affaires et les actionnaires minoritaires." Paris, CNAM, 2004. http://www.theses.fr/2004CNAM0451.

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La thèse sur travaux se fonde sur deux livres écrits par l’auteur, et qui ont été publiés en 2001 par Kluwer Academic Publishers à Boston : Activist Business Ethics et Business Ethics : the ethical revolution of minority shareholders. La thèse examine le contexte actuel de l’éthique des affaires envers les actionnaires minoritaires, et propose des voies nouvelles pour sauvegarder leurs intérêts. Elle traite successivement de la nécessité de mener une recherche pionnière ; de la méthodologie des travaux ; de l’intérêt d’une recherche qualitative et des études de cas ; de la légitimité de la recherche littéraire dans le cadre d’une thèse académique ; des règles concluant les travaux ; de l’analyse comparative de l’affaire Enron et des travaux. Elle décrit en détail les bases de la recherche bibliographique, et se termine par un exposé des pistes de recherche qu’elle aura permis d’ouvrir. Enfin, une liste complète de la bibliographie (livres et articles) est donnée à la fin de la thèse
The thesis of publications, Business ethics and the minority shareholders, is based on two books of Jacques Cory that were published in 2001 by Kluwer Academic Publishers in Boston : Activist Business Ethics et Business Ethics : the ethical revolution of minority shareholders. The thesis examines the actual context of business ethics towards minority shareholders, the new vehicles to safeguard their rights, expands on the necessity to conduct a pioneer research , the methodology of the publications, the qualitative research, the case studies, the legitimacy of literary research as part of an academic research, the rules that conclude the books, a comparative analysis of Enron and the publications, describes in detail the basis of the bibliographical research and ends with the repercussions of the thesis on future research. A full list of the bibliography (books and articles) of the publications is given at the end of the thesis

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23

Hruška, Tomáš. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201708.

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The aim of this Master´s Thesis is to introduce fraudulent schemes within organizations and suggest possible actions to prevent this unjust behaviour that negatively affects not only organizations themselves, but also society as a whole. Audit, which is described in the first chapter, plays a major part in preventing fraud. The evolution of audit is described there as well as its main divisions consisting of external, internal and forensic audit, which is important for the investigation of fraud. Second chapter describes fraud as itself, dividing it into external and, more common, internal fraud, which is divided into corruption, asset misappropriations and financial statement fraud. This chapter also contains cybercrime, which is increasingly relevant nowadays. Detailed fraud statistics put together profile of the typical fraudster. Third chapter describes some real fraud cases within business practice. It contains four fraud cases, namely those in companies Enron, Toshiba, Target and Czech corruption scandal concerning former politician David Rath.

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Aurich, Bastian. "Managementkontrolle nach Enron : Fortentwicklung der Managementkontrolle durch Aufsichtsrat und Board in börsennötierten Aktiengesellschaften in Deutschland und in den USA /." Baden-Baden : Nomos, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014984673&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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25

Sánchez, Morales Francisco Esteban. "Desarrollo de casos chilenos en análisis financiero." Tesis, Universidad de Chile, 2002. http://repositorio.uchile.cl/handle/2250/141839.

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Seminario para optar al título de Ingeniero Comercial
En la universidad aprendemos mucha teoría que nos intenta explicar de una manera relativamente simple como se comportan ciertos fenómenos de nuestra vida cotidiana y como reaccionan ante movimientos de otros factores que los determinan. Pero estas teorías están basadas en una serie de supuestos, los cuales los alejan de la realidad y la práctica, lo cual hace sentirse inseguro a los alumnos cuando llega el momento de entrar al campo laboral. En los últimos años, y sobre todo en las escuelas de negocios, se ha venido incorporando un sistema que intenta explicar la realidad con la realidad, es decir, un método por el cual el alumno adquiera los conocimientos teóricos que le expliquen de que manera se comportan las cosas, pero con la salvedad que los esta aprendiendo en la práctica. Nos referimos al sistema de resolución de casos, en donde, el profesor orienta a los alumnos y los insta a participar de la discusión de cómo se llegó a resolver por alguna empresa en particular, algún tipo de problema ya fuese financiero, económico, o de cualquier otra naturaleza. Es por esta razón y motivado por nuestro profesor guía, quien posee una vasta experiencia en la publicaciones de casos chilenos, que he desarrollado dos temas: el primero trata de una de las quiebras más grandes que han ocurrido en el último tiempo, la de Enron Corp., la cual fue provocada principalmente por una serie de artificios contables, la avaricia de los principales administrativos, los vacíos en la regulación del sector de este tipo de empresa , etc. El segundo caso trata de la quiebra de una empresa chilena, CRAV S.A., la cual fue de gran envergadura para la época en que se produjo (en la década de los ochenta). Esta fue provocada principalmente por la caída en los precios en el mercado azucarero, el cual era muy volátil. Los administradores, a pesar de conocer estas características de este mercado, no se protegieron adecuadamente.

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Jamet, Vincent. "De l'influence du principe de transparence sur la chaîne de régulation de l'information financière." Nice, 2007. http://www.theses.fr/2007NICE0045.

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Maltese, Jaclyn R. "Accounting Violations : a study of how accountants at Enron and Parmalat violated their professional duties and how the government can enforce those violations /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_malte_study.pdf.

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28

Morsteinová, Adéla. "Etika v auditorské profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85362.

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The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.

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29

Abdi, Akam, and Wei Chen. "Intern kontroll : Används visselblåsning som mekanism i den interna kontrollenmot oegentligheter av ekonomisk brottslighet inom kreditinstituten?" Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-31434.

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Syftet med denna studie är att undersöka bankernas syn på internkontroll och vidare undersöka vilka mekanismer som används föratt effektivisera den interna kontrollen. Studien riktar sig på attundersöka huruvida visselblåsning används som en av demmekanismerna för att stärka förmågan med att upptäcka ochförhindra oegentligheter av ekonomisk art. Studien använder en induktiv metod för att leda insamlingen avdatamaterial. Vidare använder studien en kvalitativ metod baseradpå intervjuer med fyra olika banker där datamaterialet analyserasmed datamaterialet i kapitel två. Studien visar att det finns en positiv syn på den interna kontrollenoch visselblåsning som mekanism för att skapa en framgångsrikverksamhet. Fastän visselblåsning anses ha en kompliceradfunktion, används den fortfarande för att upptäcka och förhindraoegentligheter, såsom ekonomiska brott. Förutom visselblåsning,använder bankerna mer mekanismer för att stärka och effektiviseraden interna kontrollen. Att uppmana medarbetarna att följa lagaroch principer, utbilda medarbetarna inom olika områden samt attskapa olika arbetarsätt inom verksamheten, att genomföra interntillsyn och ständiga granskningar är en del av de mekanismer somanvänds.
The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character. The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter. The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

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30

Tsipenyuk, Gregory. "Evaluation of decentralized email architecture and social network analysis based on email attachment sharing." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/273963.

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Present day email is provided by centralized services running in the cloud. The services transparently connect users behind middleboxes and provide backup, redundancy, and high availability at the expense of user privacy. In present day mobile environments, users can access and modify email from multiple devices with updates reconciled on the central server. Prioritizing updates is difficult and may be undesirable. Moreover, legacy email protocols do not provide optimal email synchronization and access. Recent phenomena of the Internet of Things (IoT) will see the number of interconnected devices grow to 27 billion by 2021. In the first part of my dissertation I am proposing a decentralized email architecture which takes advantage of user's a IoT devices to maintain a complete email history. This addresses the email reconciliation issue and places data under user control. I replace legacy email protocols with a synchronization protocol to achieve eventual consistency of email and optimize bandwidth and energy usage. The architecture is evaluated on a Raspberry Pi computer. There is an extensive body of research on Social Network Analysis (SNA) based on email archives. Typically, the analyzed network reflects either communication between users or a relationship between the email and the information found in the email's header and the body. This approach discards either all or some email attachments that cannot be converted to text; for instance, images. Yet attachments may use up to 90% of an email archive size. In the second part of my dissertation I suggest extracting the network from email attachments shared between users. I hypothesize that the network extracted from shared email attachments might provide more insight into the social structure of the email archive. I evaluate communication and shared email attachments networks by analyzing common centrality measures and classication and clustering algorithms. I further demonstrate how the analysis of the shared attachments network can be used to optimize the proposed decentralized email architecture.

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Mencnarowská, Lucie. "Morální hazard ve správě společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9201.

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The thesis analyzes moral hazard in corporate governance and brings in actual theoretical knowledge on the topic. It examines four examples of the companies which went bankrupt due to moral hazard of their top management: Enron, WorldCom, Parmalat and IPB. All case studies are assessed in accordance with OECD Principles of Corporate Governance. At the end of the thesis, there are mentioned impacts on legislature and suggestions of possible solutions.

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32

Vesecká, Kristýna. "Etika v oblasti auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-112939.

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The work concerns with ethical demands of auditing profession. The first part is pointed to general evolution in ethics. The second part deals with auditor's work, with its progress, aim and meaning. The third part describes laws and the ethical code of auditing profession. And finally, in the fourth part are mentioned accounting scandals, which happened in the past. It describes the role of audit firms and what impact it has for them.

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Svobodová, Eliška. "Etické otázky auditorské profese." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10469.

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The work deals with ethic porblems of audit profession and their violations. It focus on the definition of the ethical rules in the normative sources. It analyzes accounting scandals in the U.S. at the turn of the 20th and 21 century and their impact. Finally, it discusses the Sarbanes-Oxley Act of 2002, as an main effect of these scandals.

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Šmídová, Jekaterina. "Podvody v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76734.

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All firms and companies are in jeopardy of frauds but unfortunately not everybody is familiar with the ways of finding them out or preventing them. According to the recent surveys the number of frauds goes steadily up and a new trend in the way of carrying them out has come into existence. There used to be a simple property misappropriation in the past but recently more sophisticated techniques have been used.For that reason it is necessary to familiarize with the most common tricks and fields of fraudulent means.

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35

De, Allegri Manuela. "To enrol or not to enrol in community health insurance case study from Burkina Faso." Frankfurt, M. Berlin Bern Bruxelles New York, NY Oxford Wien Lang, 2006. http://d-nb.info/985669829/04.

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Gasch, Norbert. "Kombinatorische Variation von festphasengebundenen Peptidkatalysatoren für die Enon-Epoxidierung." [S.l. : s.n.], 2002. http://deposit.ddb.de/cgi-bin/dokserv?idn=966252209.

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37

Dahiya, Ankuj. "Long-Term Monitoring and Evaluation of the Varina-Enon Bridge." Thesis, Virginia Tech, 2021. http://hdl.handle.net/10919/102891.

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To make sound decisions about the remaining life of a structure, the precise calculation of the prestress losses is very important. In post-tensioned structures, the prestress losses due to creep and shrinkage can cause serviceability issues and can reduce flexural capacity. The Varina-Enon Bridge is a cable-stayed, precast, segmental, post-tensioned box girder bridge located in Richmond, Virginia. Observation of flexural cracks in the bridge by inspectors promoted a study regarding long-term prestress losses in the structure. For understanding and sustaining the structure throughout its remaining service life, accurately quantifying prestress losses is important. Two approaches are used to predict long-term prestress losses on the Varina-Enon Bridge. The first approach involves a finite element computer model of the bridge which run a timedependent staged-construction analysis to obtain predicted prestress losses using the CEB-FIP '90 code expressions for creep and shrinkage. The second approach involves the compilation of data from instrumentation mounted in the bridge to back calculate the effective prestress force. The analysis using the computer model predicted the prestress losses as 44.6 ksi in Span 5, 47.9 ksi in Span 6, 45.3 ksi in Span 9, and 45.9 ksi in Span 11. The prestress losses estimated from field data were 50.0 ksi in Span 5, 48.0 ksi in Span 6, 46.7 ksi in Span 9, and 49.1 ksi in Span 11. It can be seen that relative to the results of field data estimations, the finite element analyses underestimated prestress loss, but given the degree of uncertainty in each form of estimation, the results are considered to fit well.
Master of Science
In order to apply a precompression force to concrete structures, post-tensioned concrete employs stressed steel strands. To construct lighter, stiffer structures, this popular building technology can be used. The steel strands undergo a reduction in force known as prestress losses over time. To make good decisions about the remaining life of a structure, the precise calculation of the prestress losses is very important. The Varina-Enon Bridge is a post-tensioned concrete box-girder bridge in Richmond Virginia. In July of 2012, observation of flexural cracks in the bridge by the inspectors promoted a study regarding long-term prestress losses in the structure. Two techniques are used to predict long-term prestress losses for this bridge. A computer model of the bridge is used in the first method to calculate losses using the design code. In order to measure prestress losses, the second technique used data from sensors mounted on the bridge. It was found that the estimation of losses closely matched those predicted at the time of the bridge construction and the computer model results. Based on this the final conclusion is made that the prestress loss in the Varina-Enon Bridge is not significantly more than expected.

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Mohammadian, Mehrshid. "Testing of the Transverse Tendon Behavior in the Varina-Enon Bridge." Thesis, Virginia Tech, 2019. http://hdl.handle.net/10919/89563.

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Post-tensioned segmental concrete bridges have been used in the United States since the mid 80's. Post-tensioning is very economical and efficient for bridges with very long spans. A segmental concrete bridge uses post-tensioning to connect concrete bridge segments and make a long span bridge. A problem that has occurred in some segmental concrete bridges is the corrosion of the post-tensioned strands. A tendon failure can be detrimental to service level bridge performance and reduce the flexural strength. The Varina-Enon Bridge has a history of corrosion related issues and the objective of this project was to investigate the consequences of transverse tendons rupture. In addition, to determine the behavior of tendons with grouted duct and smoot duct when a stand broke. Also, the results of this project identify if the bridge can perform adequately with no repair or if these failures would develop problems in the long term. A full scale specimen of a post-tensioned slab with two tendons was built at the laboratory. The full scale specimen was built to contain tendons similar to top flange near the delta frames in the Varina-Enon Bridge, where a transverse tendon was broken. An artificial corrosion process was conducted to corrode the tendons and investigate the effect of break on the slab. The specimen was instrumented with BDI strain gauges to monitor the behavior of the specimen, when the strand rupture occurred due to the accelerated corrosion. In addition, a finite element model was designed similar to the full scale specimen to compare the collected data with the data obtained from the analysis.
Master of Science
Bridges play a very important role in the Transportation Systems all over the world. According to American Society of Civil Engineering (ASCE), United States bridges get a C+ grade. The ASCE rating indicates that the US bridges need to be built more efficiently and be monitored more frequently. Regular inspection of bridges is very essential and will be beneficial in many ways. For instance, engineers can detect the possible flaws and problems that are in the bridge such as corrosion in structural elements. It is important to address these issues since these bridges are in service and being used by the public. Based on how serious the issues are, engineers will decide if the bridge can perform adequately with repair or it is is structurally inefficient and needs to be replaced. Moreover, rehabilitations method to keep the structure in service will save a lot of money compare to replacing the bridge. The Varian Enon Bridge, which carries Interstate 295 across the James River in Richmond, is a critical link in Richmond transportation a In the recent inspections of this bridge, Virginia Department of Transportations (VDOT) detected abnormal behavior of few structural elements. In this research, a full scale mock-up of a section of the Varina Enon Bridge was built at the lab. The purpose of this project was to conduct testing on the mock-up to investigate the cause of abnormal behavior of these few structural elements similar to the ones in Varina Enon Bridge. Furthermore, a final report was prepared for VDOT to decide if the bridge will perform adequately with no strengthening or providing forewarning of trouble that could develop with time.

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39

Pohlídal, Antonín. "Inteligentní emailová schránka." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2012. http://www.nusl.cz/ntk/nusl-236458.

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This master's thesis deals with the use of text classification for sorting of incoming emails. First, there is described the Knowledge Discovery in Databases and there is also analyzed in detail the text classification with selected methods. Further, this thesis describes the email communication and SMTP, POP3 and IMAP protocols. The next part contains design of the system that classifies incoming emails and there are also described realated technologie ie Apache James Server, PostgreSQL and RapidMiner. Further, there is described the implementation of all necessary components. The last part contains an experiments with email server using Enron Dataset.

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40

Landers, William A. "Equipping the deacons to be servant-ministers of Enon Baptist Church, Rome, Georgia." Theological Research Exchange Network (TREN), 1991. http://www.tren.com.

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41

Marmiesse, Y. "Understanding student motivations and choice criteria to enrol in a French German double degree programme." Thesis, University of Liverpool, 2016. http://livrepository.liverpool.ac.uk/3004565/.

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This thesis explores the choice process behind the decision to enrol in a French German double degree programme. The context of the research is a collaborative programme in international management, accredited by the French German University (FGU) and delivered by a French business school (ESCE Paris) and a German University of Applied Sciences (HWR Berlin), including a two-year mobility period in the partner country. The purpose of the study was to understand the deep motivations, choice criteria and potential influences which push students to enrol, as well as identify potential differences in student motivations depending on their institution of origin. Besides, the research aimed at making recommendations to better address student expectations in the delivery of French German programmes and design more effective recruitment practices. The study design was qualitative and data were collected through 14 individual interviews carried out with ESCE and HWR registered students. A thematic analysis was conducted and the data were interpreted using a revised model of the Theory of Planned Behaviour (TPB) as a theoretical framework. The research demonstrates that the choice of the French German Programme (FGP) prevails over the choice of the institutions offering it and has its own set of determinants. The decision to enrol is based on a mix of intrinsic and extrinsic motivational factors, where social capital, cultural capital and prior experiences play a critical role, even if students also consider more rational elements such as short-term benefits of the programme or longer- term career expectations in their choice. The study highlights the strong parental influence, the role of early academic decisions and the impact of country and city image in student orientation towards international study path. The findings suggest that applicants share a Page | 2 number of beliefs and values with respects to international academic programmes, as well as a high self-concept of ability, enhanced reflexivity skills and the strategic ability to adapt to different learning environments. The study suggests that the choice of the FGP can be seen as a strategy of differentiation where students expect to accumulate multiple forms of cultural and social capital in order to obtain competitive positioning in job markets. No major differences were found between ESCE and HWR registered students, except for their attitude towards tuition fees and costs associated with the programme. The research also demonstrates the influence of the institutional context, the higher education system and the larger legal, social and economic environment on the choice of a study path, in line with the four-layer model of college choice developed by Perna (2006). The study concludes by calling for additional research in that field and for the replication of similar research on other French German programmes to check the generalizability of the findings.

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42

Dlamini, Tembile Daniel. "The exploration of sustainable and diversified livelihood options for residents of Enon-Bersheba." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1015643.

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Enon-Bersheba (E&B) area has approximately 10 200 hectors of pristine communal land that is rare to find in the Cacadu region. This prime communal land is situated in the bank of the Sundays River Valley in the Eastern Cape Province. Enon-Bersheba falls under the jurisdiction of the Sundays River Local Municipality. The Municipal jurisdiction provides easy access to this pristine commonage that presents opportunities for economic development as well as residential opportunities. This study presents the diversity of sustainable livelihood alternatives from the community‟s perspective. This study finds that giving the beneficiaries of land restitution authority over decision-making on land usage is an important contributor to success. Land is a significant asset, and it becomes more valuable and development-worthy if legal institutions are in place to manage the planning and development processes, for its full utilisation. In addition to this, the study provides a community-driven development framework with which potential development partners can interact to enhance revenue generating activities and strengthen the institutional environment through the formation of community-private-public-partnerships. The participatory research process that was undertaken made essential findings. The study validates the use of livelihoods-based approach to poverty alleviation. A bottom-up participatory process was effective in determining how best Enon-Bersheba communal land can be put into effective and efficient use. Likewise, an integrated approach to development planning was proven to be important. This study proved an extra-ordinary belief that the stability and changed value systems within a community often derive from complex social problems that are inherently dynamic. The involvement of the Independent Electoral Commission in the referendum process for Enon-Bersheba‟s legal entity that will manage the land suggests the credibility of the process. The existing information around potential development options of Enon-Bersheba was consolidated and verified by the community. The awareness of community abilities and resources served to enhance community mobilization for social action. The study provides a framework for development policy imperatives and a new vision for Enon-Bersheba.

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43

Lindley, Seth Michael. "Investigation of the Time-Dependent Longitudinal Flexural Behavior of the Varina-Enon Bridge." Thesis, Virginia Tech, 2019. http://hdl.handle.net/10919/92799.

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Post-tensioned concrete is a building technology which provides a compressive force to concrete via steel tendons. This combination of steel and concrete allows for the construction of lighter and stiffer structures. Post-tensioned concrete is widely utilized throughout the United States highway system and bridge construction. Over time, the force in the prestressing strands is reduced by delayed strains in the concrete. The accurate estimation of this prestress loss is vital for making good decisions about the remaining capacity of a structure and the infrastructure system at large. The Varina-Enon Bridge is a post-tensioned concrete box-girder bridge in Richmond Virginia. Cracks in the bridge prompted an investigation into the magnitude of prestress loss experienced by the structure. To estimate prestress loss, a computer model of the structure was created. In addition, data from sensors previously installed on the bridge were used to back calculate prestress loss. It was found that the estimation of losses from the field closely matched those estimated at the construction of the bridge. Additionally, more updated loss models estimated similar, or slightly smaller values for prestress loss.
Master of Science
Post-tensioned concrete is a building technology which provides a compressive force to concrete via steel tendons. This combination of steel and concrete allows for the construction of lighter and stiffer structures. Post-tensioned concrete is widely utilized throughout the United States highway system and bridge construction. Over time, the force in the prestressing strands is reduced by delayed strains in the concrete. The accurate estimation of this prestress loss is vital for making good decisions about the remaining capacity of a structure and the infrastructure system at large. The Varina-Enon Bridge is a post-tensioned concrete box-girder bridge in Richmond Virginia. Cracks in the bridge prompted an investigation into the magnitude of prestress loss experienced by the structure. To estimate prestress loss, a computer model of the structure was created. In addition, data from sensors previously installed on the bridge were used to back calculate prestress loss. It was found that the estimation of losses from the field closely matched those estimated at the construction of the bridge. Additionally, more updated loss models estimated similar, or slightly smaller values for prestress loss.

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44

Gohl, Jeffferson William. "Esse tal de Roque Enrow! : a trajetória de Rita Lee de outsider ao mainstream (1967-1985)." reponame:Repositório Institucional da UnB, 2014. http://repositorio.unb.br/handle/10482/17182.

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Tese (doutorado)—Universidade de Brasília, Programa de Pós-Graduação em História, 2014
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O presente trabalho acompanhou parte da trajetória da artista Rita Lee Jones no período entre 1967 até 1985. Valendo-se de fontes, discográficas, documentos audiovisuais, documentos de arquivo e discursos produzidos pela imprensa, procurou documentar desde o momento contracultural em que ela participou do grupo Os Mutantes junto aos movimentos da Tropicália, até seu momento de reconhecimento de maturidade artística que ocorre concomitante ao término do Regime Militar autoritário no Brasil. A pesquisa refaz o caminho de suas primeiras experiências com o rock na juventude, investiga como ocorre sua participação nos discos dos Mutantes, e as tensões da separação. Acompanha a trajetória de reestabelecimento de sua carreira artística, e seus trabalhos com outros conjuntos ou de maneira solo. O trabalho também identifica elementos estéticos em suas canções que ajudam a compreender a difusão e ampliação de público do rock no Brasil. Bem como, vários aspectos de projeção de sua imagem na conquista do Mainstream fonográfico, ao qual Rita Lee Jones se viu alçada em meados dos anos 80. ______________________________________________________________________________ ABSTRACT
The present study followed part of the trajectory of the artist Rita Lee Jones in the period between 1967 to 1985. Relying on record sources, audiovisual documents, archive documents and discourses produced by the media, sought to document from the countercultural moment when she participated in the group Os Mutantes at the Tropicalia movement, until her moment of recognition of artistic maturity that occurs concurrent with the end of the authoritarian military regime in Brazil. The study retraces the path of her first experiences with the rock in his youth, investigating how her participation in the disks of Os Mutantes occurs, and the tensions of separation. Follows the trajectory of the reinstatement of her artistic career, and her work with other music groups or as a solo artist. The work also identifies aesthetic elements in her songs that help to understand the spread and expansion of the rock audience in Brazil, as well as various aspects of projection of her image in the conquest of the phonographic mainstream, to which Rita Lee Jones was raised in the mid-80s.

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45

Moore, Kenneth W. "The establishment of a program of family enrichment at the Enon Baptist Church, Jayess, Mississippi." Theological Research Exchange Network (TREN), 1990. http://www.tren.com.

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46

Munkert, Jennifer [Verfasser], and Wolfgang [Akademischer Betreuer] Kreis. "Enon-Reduktase und 3beta-Hydroxysteroid-Dehydrogenase Genfamilien in ausgewählten Angiospermen / Jennifer Munkert. Gutachter: Wolfgang Kreis." Erlangen : Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU), 2014. http://d-nb.info/1075743834/34.

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47

Ezra, Rosalyn. "Caught between cultures : a study of factors influencing Israeli parents' decisions to enrol their children at an international school." Thesis, University of Bath, 2006. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.437451.

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48

Brodsky, Rachel Amanda. "Effective Prestress Evaluation of the Varina-Enon Bridge Using a Long-Term Monitoring System and Finite Element Model." Thesis, Virginia Tech, 2020. http://hdl.handle.net/10919/99398.

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The Varina-Enon Bridge is a cable-stayed, precast, segmental, post-tensioned box girder bridge located in Richmond, Virginia. Inspectors noticed flexural cracking in July of 2012 that prompted concerns regarding long-term prestress losses in the structure. Prestress losses could impact the future performance, serviceability, and flexural strength of the bridge. Accurately quantifying prestress losses is critical for understanding and maintaining the structure during its remaining service life. Long-term prestress losses are estimated in the Varina-Enon Bridge using two methods. The first utilizes a time-dependent staged-construction analysis in a finite element model of the full structure to obtain predicted prestress losses using the CEB-FIP '90 code expressions for creep and shrinkage. The second method involves collecting data from instrumentation installed in the bridge that is used to back-calculate the effective prestress force. The prestress losses predicted by the finite element model were 44.9 ksi in Span 5, 47.8 ksi in Span 6, and 45.3 ksi in Span 9. The prestress losses estimated from field data were 50.0 ksi in Span 5, 48.0 ksi in Span 6, and 46.7 ksi in Span 9. The field data estimates were consistently greater than the finite element model predictions, but the discrepancies are relatively small. Therefore, the methods used to estimate the effective prestress from field data are validated. In addition, long-term prestress losses in the Varina-Enon Bridge are not significantly greater than expected.
Master of Science
Post-tensioned concrete uses stressed steel strands to apply a precompression force to concrete structures. This popular building technology can be used to create lighter, stiffer structures. Over time, the steel strands experience a reduction in force known as prestress losses. Accurately quantifying prestress losses is critical for understanding and maintaining a structure during its remaining service life. The Varina-Enon Bridge is a cable-stayed, prestressed box girder bridge located in Richmond, Virginia. Inspectors noticed cracking in July of 2012 that prompted concerns regarding long-term prestress losses in the structure. Prestress losses were estimated using two methods. The first method utilized a computer model of the full bridge. The second method used data from sensors installed on the bridge to back calculate prestress losses. It was found that the prestress losses estimated from field data were slightly greater than, but closely aligned with, the computer model results. Therefore, it was concluded that the Varina-Enon Bridge has not experienced significantly more prestress losses than expected.

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49

Ralo, Azola. "An exploration of how single parenting in a disadvantaged community influences a learner’s decision to enrol at a higher education institution." University of the Western Cape, 2016. http://hdl.handle.net/11394/4898.

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Magister Artium (Social Work) - MA(SW)
Family structure is related to educational attainment; it is evident that individuals from two- parent homes complete on average more years of schooling and are more likely to graduate from high school, attend University and complete University as compared to peers raised in single-parent families. Parental characteristics such as educational level, income and parents, aspirations for their children are variables said to influence schooling outcomes of South African learners. Children from disadvantaged families are less likely to graduate from high school and attend an institution of higher learning. The aim of this study was to explore and describe how single parenting in a disadvantaged community influences a learner's decision to enrol at a higher education institution. An explorative and descriptive research design grounded in a qualitative research approach was utilised. Research participants were purposively selected from two senior secondary schools in Grahamstown in the Eastern Cape. Three sets of data, namely (a) grade 12 learners raised by single parents (b) parents of these learners, and (c) principals and grade 12 Life Orientation teachers were collected for greater insight of this situation. Semi-structured interviews, focus group discussions and field notes were used to collect the data. Tech's eight steps of data analysis were used. Ethical considerations such as confidentiality, voluntary participation, and informed consent from learners, parents, teachers and informed assent from learners younger than 18 years of age were adhered to. The greatest influences to enrolling into a higher education institution and the type of institution were family structure and the learner's socio-economic status. Learners feel responsible for taking care of their parents and siblings; therefore feel obligated to work after high school. Those that have the desire to study further are concerned about how they will finance their studies. The Department of Education (DoE) needs to conduct a needs assessment and provide schools with the resources they need. This includes teachers and administrative staff. The resources schools have influence school outcomes. Higher Education Institutions (HEIs) need to do an analysis of what the barriers to enrolling into university and college are at the various schools. When they have identified these barriers they need to tailor-make their information sessions with high school learners so that they have all the necessary information before they assume enrolling at higher education institutions is inconceivable. Schools need to provide the necessary information about university and college; including available funding to learners and their parents from earlier grades. This will be of use to those who genuinely want to study further but are concerned about finances.

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50

Kaur, S. "The adequacy of the ethics review process in Malaysia : protection of the interests of mentally incapacitated adults who enrol in clinical trials." Thesis, University College London (University of London), 2011. http://discovery.ucl.ac.uk/1324539/.

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The objective of this thesis is to answer the question, “does the ethics committee review process in Malaysia provide meaningful protection to mentally incapacitated adults who enrol in clinical research trials?” This question is answered by examining three important aspects of the ethics review process. First, the quality of the deliberations of ethics committees is examined by looking at the underlying principles that are meant to guide ethics decision-making. Second, the thesis looks at the current regulatory framework under which ethics committees operate and considers the adequacy of these guidelines in protecting human subjects. Finally, this thesis considers the notion of conflicts of interests in the clinical trials arena and calls into question the independence of the ethics review process and how this impacts on the interests of human subjects in general and mentally incapacitated adults in particular. The conclusion reached at the end of this thesis is that the ethics review process in Malaysia fails adequately to provide meaningful protection to mentally incapacitated adults. While the reasons for this are many, several factors are particularly significant, namely, the creation of a globalised clinical trials market, the lack of formal and systematic training of ethics committee members and the institutional structures of ethics committees. Although the main focus of this thesis is the Malaysian ethics review process, many of the comments and discussions put forward in this thesis are highly relevant to the ethics review processes in other jurisdictions given the international regulatory scheme that currently governs the conduct of clinical trials in many parts of the world.

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