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1
Islam, Abu Reza Md Shariful. "Forecast performances of provincial government revenue estimates in Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0023/NQ51874.pdf.
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2
Willie, Paul Alvin. "A Comparative Study of the Hotel Industry: Revenue Management Strategy in Canada and the United States". NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/117.
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As a result of the perfect storm of 2008-2009 (an intensely competitive environment and extremely harsh economic conditions), hotel properties around the world are more dependent upon revenue management strategies today. Furthermore, hotel revenue management has become a core strategic element for both domestic and international major brand name hotels within today's worldwide lodging industry.
Accordingly, this study examined any potential linkage between revenue management resources, management approach, working knowledge of the external environment, and overall revenue management performance of international hotel properties.
In this context, revenue management resources speak to management information systems, technology, and human capital. Furthermore, management's approach to how the external environment is taken into consideration is also addressed. Consequently, this study identifies which specific outside variables management considers relevant to the revenue management decision-making process.
As such, this study contributes to the discipline of revenue management by addressing the following: (a) How are revenue management decisions for hotel properties influenced by external factors if at all? (b) How significant are internal resources, such as human capital and technology, to the success of hotel revenue management programs and systems as well as overall firm performance in a cross-border, premier international tourist destination?
The results of this study help to augment and expand revenue management theory as well as provide hotel managers with a deeper understanding as to how revenue management decisions are influenced by external environmental factors as well as the importance of internal resources on hotel revenue management performance.
3
Sow, Hawa. "La distribution du revenu au Canada 1979 a 2000". Mémoire, [S.l. : s.n.], 2005. http://savoirs.usherbrooke.ca/handle/11143/300.
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Doumbia, Maéva Zeïnab. "Genre identitaire et revenu relatif au sein des ménages : étude du cas Canadien". Master's thesis, Université Laval, 2018. http://hdl.handle.net/20.500.11794/31864.
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L'objectif de ce mémoire est d'analyser l'impact du genre identitaire sur les inégalités du revenu au sein des couples canadiens. Une analyse graphique réalisée à partir des données de l'Enquête sur la Dynamique du Travail et du Revenu (EDTR) nous a permis de constater une discontinuité dans la distribution de la part du revenu obtenu par la femme au sein des ménages au seuil de 50% ; seuil à partir duquel la femme a un revenu supérieur à celui de son époux. Cette recherche s'inspire des travaux de Bertrand et al. (2015) qui trouvent au même seuil, une discontinuité dans la part du revenu détenu par la femme au sein des ménages américains. Les auteurs expliquent cette observation par l'impact des normes associées au genre identitaire qui induisent entre autres, une aversion à une situation où la femme a un revenu supérieur à celui de son époux. Cette aversion serait à l'origine d'un certain nombre d'observations sociales et économiques telles que la baisse du taux de formation de ménages, la faible participation de la femme au marché du travail, les disparités salariales entre les hommes et les femmes, la hausse des taux de divorce et la division de la production domestique. Partant de cette hypothèse, et compte tenu de la discontinuité que nous observons, nous cherchons à déterminer l'inffluence du genre identitaire sur la formation des mariages, la participation de la femme au marché du travail, et son revenu potentiel. Nous obtenons à l'aide d'outils économétriques, des résultats qui convergent vers ceux obtenus par Bertrand et al. (2015). Nous trouvons que le taux de mariage décline lorsque la probabilité qu'une femme obtienne un revenu supérieur à celui d'un homme est élevée. Au sein des couples déjà formés dans l'EDTR, et dans lesquels la probabilité que la femme ait un revenu excédant celui de son époux est élevée, l'épouse est peu ou pas présente sur le marché du travail. Cependant, à la différence de l'étude de Bertrand et al. (2015), lorsque la femme mariée est active sur le marché du travail, nous trouvons que le genre identitaire n'a pas d'effet négatif sur l'écart entre le revenu qu'elle réalise et son revenu potentiel. Nous comparons la province du Québec et le reste du Canada et trouvons que l'importance des effets négatifs varie en fonction de la région étudiée.
5
Piedboeuf, Étienne. "Effet sur l'offre de travail d'une politique de fractionnement du revenu aux fins d'impôts". Master's thesis, Université Laval, 2015. http://hdl.handle.net/20.500.11794/26347.
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Lors de l'élection fédérale de 2011, le parti Conservateur du Canada a proposé d'instaurer le fractionnement du revenu de travail pour les couples avec un enfant de moins de 18 ans, lors du retour à l'équilibre budgétaire. Cette mesure à été officiellement annoncée dans le cadre du budget 2015-2016. Dans ce travail, nous utilisons un modèle d'offre de travail à choix discrets pour examiner l'effet de cette réforme fiscale prospective sur l'offre de travail des couples. Nous trouvons qu'avec des comportement constant, cette réforme fiscale pourrait coûter 2,9 milliards de dollars contrairement au 2,2 milliards annoncés. Avec une offre de travail variable, nous trouvons que suite au départ potentiel de près de 95 000 femmes du marché du travail, le coût de la réforme pourrait atteindre 3,7 milliards de dollars.
6
Boilard, François. "La demande de l'essence au Canada : analyse de la stabilité de l'élasticité-prix et revenu sur la période de 1970-2009". Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/27882/27882.pdf.
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Goyette, Marc-André. "Évolution de la polarisation au Canada : 1973-2003". Thesis, Université Laval, 2007. http://www.theses.ulaval.ca/2007/24658/24658.pdf.
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Manseau, Nathalie. "L'impact des taux d'intérêt réels sur la distribution du revenu par groupe d'âge au Canada". Mémoire, Université de Sherbrooke, 1993. http://hdl.handle.net/11143/8276.
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Depuis les deux dernières décennies, le taux de croissance tendanciel du revenu a nettement ralenti au Canada. On a remarqué également une inégalité grandissante dans la distribution des revenus qui s'est effectuée notamment au détriment des jeunes. La publication La pauvreté au Québec: situation récente et évolution de 1973 à 1986 rapporte que seuls les 15-24 ans n'ont pas enregistré d'amélioration de revenu entre 1973 et 1986. Par opposition, les 45-54 ont connu une progression de leur revenu réel de 23% pour cette même période. Par conséquent, il y aurait eu appauvrissement relatif des jeunes.
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Handa, Sunny. "Reverse engineering computer programs under Canadian copyright law". Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22693.
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The field of copyright law has been especially active in recent times as a result of its application to computer programs. Copyright law, not originally designed to protect such works, has had to adapt to suit the special nature of computer programs. This paper addresses the applicability of copyright law to the reverse engineering of computer programs. Reverse engineering is a method by which programmers may uncover the ideas and processes used within an existing computer program, thereby allowing the construction of compatible computer programs. Reverse engineering may also be used to create works which are directly competitive with the original program, and may also be used to assist in the piracy of computer programs. The mere act of reverse engineering computer programs, regardless of its purpose, potentially infringes the copyright of the computer program in question, notwithstanding whether the results of the process are used in an infringing manner.Recently both the European Union countries and the United States have accepted reverse engineering as an exception to copyright infringement. The European Union has opted for a legislative solution, whereas in the United States several courts have construed the fair use exception contained in that country's Copyright Act as allowing reverse engineering.
In this paper, it is argued that Canada must also adopt a reverse engineering exception to copyright infringement. It is claimed that the implementation of such an exception is justified through examination of the underlying policy goals of copyright law in the context of an economic framework. Reverse engineering fosters the creation of standards which, it is argued, increase societal wealth. The existence of a reverse engineering exception is consistent with the balance between the economic rights of individual authors and societal technological progress, which copyright seeks to maintain. It is demonstrated that copyright exists as the only form of applicable intellectual property protection which can broadly limit the disclosure of concepts underlying computer programs.
It is suggested that an effective exception should be statutorily based. It is felt that the existing fair dealing exception contained in the Canadian Copyright Act is juridically under-developed and too uncertain to provide an effective solution to the reverse engineering problem. A legislative solution would send a clear message to the software industry as well as to the courts, and could prohibit contracting out of the Copyright Act which would potentially be allowed were a judicial solution sought. It is further suggested that the statutory exception should broadly allow the process of reverse engineering as opposed to limiting it to cases where compatibility is sought. Narrowing the exception creates conceptual difficulties in applying limits to reverse engineering. Allowing a broad exception would avoid these difficulties while continuing to provide copyright holders with protection if, after the reverse engineering process is concluded, their protectable expression is used within another's software product.
10
Jalbert, Vincent. "Iniquité horizontale et reclassement engendrés par l'impôt sur le revenu des particuliers et les transferts au Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ38115.pdf.
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Lizotte, Mathieu. "S'enrichir selon ses moyens : les effets de l'endettement sur les inégalités de patrimoine au Canada de 1999 à 2012". Doctoral thesis, Université Laval, 2017. http://hdl.handle.net/20.500.11794/28154.
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La présente étude s’intéresse aux effets de l’endettement des ménages canadiens sur les inégalités de patrimoine de 1999 à 2012. Elle s’inscrit au cœur même de tout ce débat sur l’endettement des ménages qui oppose ceux qui voient la hausse d’endettement comme une détérioration de la situation financière des ménages et ceux qui soutiennent que les ménages demeurent tout à fait solvables. Reconnaissant d’emblée que l’endettement est un phénomène qui est situé à l’intersection du marché du travail et du marché financier, nous dégageons les effets de l’endettement sur les inégalités de patrimoine à deux échelles : i) la distribution de patrimoine; et ii) les classes socioéconomiques. Cela est accompli notamment par une étude approfondie des deux principales composantes du patrimoine – les actifs et les passifs – que nous avons décomposées selon une classification que nous avons élaborée. L’étude des finances des ménages selon la stratification sociale permet d’expliquer exactement ce que l’explication principale de l’endettement des ménages, l’hypothèse des cycles de vie de Modigliani, ne peut pas : la hausse spectaculaire d’endettement des ménages canadiens de 1999 à 2012. L'étude de l'endettement par le prisme des inégalités sociales permet de mettre en évidence un fait jusqu'ici peu souligné : les inégalités de patrimoine reflètent forcément des différences marquées des capacités d'emprunt. Les résultats indiquent que la hausse d’endettement que nous avons observée de 1999 à 2012, aussi remarquable soit-elle, n’est pas due à la détérioration généralisée de la situation financière des ménages, mais, au contraire, à la croissance des inégalités de patrimoine à l’échelle des classes socioéconomiques. Les résultats nous invitent à concevoir le crédit à la fois comme une facette de l’épargne moderne, un facteur d’inégalité et une forme d’exclusion sociale.The present study is on the effects of household debt on wealth inequality in Canada from 1999 to 2012. It aims to contribute to the debate that is currently taking place between two camps, those who view rising household debt as the deterioration of household finances, and those who argue that the level of household debt remains serviceable. Recognizing household debt as a phenomenon situated at the intersection of the labour market and the financial market, we sought to determine its effects on household wealth at two levels of analysis: i) the wealth distribution; and ii) socioeconomic classes. This was accomplished notably by a detailed analysis of the two principal components of wealth (assets and debts), which were decomposed according to an original classification of financial categories. The study of household finances from a stratification perspective allows us to explain precisely what the principal explanation of household debt, the lifecycle hypothesis, cannot: the reasons why the rise in household debt between 1999 and 2012 was so spectacular. The study of household debt through the prism of social inequality allows us to highlight a fact that is rarely acknowledged: wealth inequality reflects important differences in borrowing capacities. The results show that the rise in household debt observed between 1999 and 2012, as remarkable as it was, did not lead to the deterioration of household finances, but it did lead to an increase in wealth inequality between socioeconomic classes. These results invite us to view credit as a facet of modern household savings, a leading factor of inequality and a form of social exclusion.
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Bernier, Nicole F. "Le processus de désengagement de l'État providence, étude de la nouvelle politique de la sécurité du revenu au Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape10/PQDD_0018/NQ47594.pdf.
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Couture, Jérôme. "Les gouvernements manipulent-ils leurs prévisions budgétaires ? Le cas des erreurs de prévision de revenus dans les provinces canadiennes de 1986 à 2004". Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25084/25084.pdf.
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Robitaille, Marie-Noëlle. "L'effet de la réforme du Programme de la sécurité de la vieillesse sur les décisions de retraite". Thesis, Université Laval, 2013. http://www.theses.ulaval.ca/2013/30460/30460.pdf.
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Dans le cadre de son budget de 2012, le gouvernement fédéral a annoncé son intention de reporter l’âge d’admissibilité à la Pension de la sécurité de la vieillesse (SV) et au Supplément de Revenu garanti (SRG) de 65 ans à 67 ans (Service Canada, 2013). Dans ce mémoire, nous utilisons un modèle structurel dynamique pour simuler l’effet de cette réforme sur les décisions de retraite des couples canadiens. Les résultats obtenus suggèrent que cette politique publique aura un effet notable. Au total, 53% des couples augmenteront leur participation au marché du travail de plus de 520 heures. Malgré tout, ceux-ci subiront en moyenne une perte de revenu de plus de 6 000$. Les couples défavorisés seront davantage affectés par la réforme que les couples riches, puisque que le 10% le plus pauvre de la population supportera 19% des pertes de revenu dues à la réforme.Tableau d'honneur de la FÉSP
15
Ibarrola, Jorge. "Les prix imposés de revente étude de droit comparé des Etats- Unis, du Canada, de la suisse et de la communauté européenne". Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26202.
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In large part for fear that it will foster and maintain manufacturers' or retailers' cartels, resale price maintenance is strictly forbidden in a number of countries. Moreover economic theory has allowed for a better understanding of the motivations and outcomes of this practice and has made possible a revision of the strict prohibition.This thesis first outlines the theories explaining the use of resale price maintenance. What emerges from these theories is that resale price maintenance is far from being an unequivocably deleterious form of conduct. Indeed, a manufacturer may seek to reach some results that are pro-competitive. Having outlined the arguments for and against the practice, an approach is proposed for detecting resale price maintenance that is likely to damage the consumers' interest. In fact, the problem arises only in cases of cartellization, or abuse of market power.
The second part of the thesis is devoted to an analysis of four legislative regimes: those of the United States of America, Canada, Switzerland and the European Community. Three of these regimes include a strong prohibition against resale price maintenance, whereas the fourth, the Swiss cartel law, treats the practice as per se legal. Despite the diverging legal status reserved to this practice, the comparative law study will demonstrate first the consistency of an economic approach to each situation, and the weakness of the legal reasoning within this area. The analysis of these regimes serves to affirm the conclusions, that resale price maintenance constitutes a real danger only in the case where there is a cartel or abuse of market power. Since these cartel or abuse of market power abuse are themselves usually prohibited, the additional prohibition against resale price maintenance is redundant, and prevents some manufacturers from achieving possible pro-competitive results.
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Wires, Shannon Meredith. "Rapid detection of Norwalk-like viruses by reverse transcription-polymerase chain reaction (RT-PCR) and southern blot hybridisation (SBH) in outbreaks of acute gastroenteritis in eastern Ontario, Canada". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ59412.pdf.
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Slumkoski, Corey James Arthur. "Prelude to equalization, New Brunswick and the Tax Rental Agreements, 1941-1957". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0015/MQ54647.pdf.
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Brouillette, Dany. "Trois essais sur les primes au travail". Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25527/25527.pdf.
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D´Oliveira, Rúbia Baptista. "Quais são os determinantes do preço do combustível gasolina no mercado brasileiro?" reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/20203.
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Esse artigo analisa os determinantes do preço do combustível gasolina. Atualmente a gasolina é utilizada por aproximadamente 60% dos veículos leves no Brasil e tem uma parcela relevante no consumo das famílias, portanto é preciso que o consumidor conheça profundamente como funciona o mercado desse produto, desde o produtor até o consumidor final, e principalmente que saiba como é formado o seu preço. O artigo busca então compreender quais são os determinantes do preço de revenda do combustível gasolina no mercado brasileiro e também entender por que ocorrem divergências nos preços dentro de uma mesma cidade.
This article analyzes the determinants of the price of gasoline fuel. Currently, gasoline is used by approximately 60% of light vehicles in Brazil, and has a significant share of household consumption, so it is necessary for the consumer to know deeply how the market of this product works, from the producer to the final consumer, and especially knows how its price is formed. The article then seeks to understand the determinants of the price of gasoline fuel in the Brazilian market, and also to understand why there are divergences in prices within the same city.
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Cristian, Alina. "Systèmes moléculaires et matériaux structurés pour la conduction ionique et le transport d’eau". Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTS114/document.
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L'objectif de ce travail de recherche est l'étude du transport des ions et des molécules d'eau à travers de membranes bicouche lipidique et des membranes polymériques. Dans une première partie, ce transport a été réalisé à travers des systèmes synthétiques auto-organisés, dont la sélectivité est en étroite relation avec le type d'architecture supramoléculaire formée grâce à des liaisons faibles. Le but est d'obtenir des systèmes qui peuvent imiter les fonctions de transport des protéines membranaires. Ce mimétisme fonctionnel est obtenu par l'auto-assemblage de molécules organiques contenant le cycle imidazole et la fonction urée, qui peuvent s'auto-assembler et créer des voies sélectives de transport des ions. Pour créer l'équivalent de la membrane cellulaire, nous avons utilisé des vésicules lipidiques unilamellaires. Ensuite, nous avons déterminé une relation entre l'activité des composés et leur structure. Pour ce faire, le transport des ions est étudié à l'aide d'une méthode de spectroscopie de fluorescence, et le transport d'eau par diffusion dynamique de la lumière utilisant la technique de « stopped flow ». Le but de la deuxième partie est la fabrication et la caractérisation des nouvelles membranes composites sous forme de couches minces, qui permettraient un bon compromis entre le flux d'eau et le rejet de sel. Dans ce cadre, la synthèse d'une série d'hydrazides en tant que précurseurs moléculaires a été réalisée, pour remplacer la métaphenylène diamine (MPD) classiquement utilisée. Ici aussi les liaisons hydrogène jouent un rôle important, car le principe de la séparation repose sur la création d'une organisation interne hautement réticulée. Les polymères synthétisés par polymérisation interfaciale ont été caractérisés par des méthodes de spectroscopie infrarouge, analyses thermogravimétriques et diffraction des rayons X. Les membranes composites ont été caractérisées par microscopie électronique à balayage, microscopie à force atomique et mesures d'angle de contact. Les performances membranaires ont été testées en filtration frontale d'eau et de solutions salinesThe aim of this work is the study of ion and water transport either across bilayer membranes or polymeric membranes used for reverse osmosis. In the first part, this transport through self-assembled synthetic systems was studied; the transport selectivity is in strong relation with the supramolecular structure, formed by weak intra and intermolecular bonds. Ion transport is studied by fluorescence spectroscopy and water transport is studied by light scattering using “stopped flow” technique. The objective is to obtain systems that could imitate transport functions of biomolecules as transmembrane proteins. This functional mimicry is achieved through self-assembly of organic molecules containing imidazole cycle and urea function that can self-assembly and form selective pathways for ion transport. To create the equivalent of the cell membrane, we used unilamellar lipid vesicles. Then, we determined a structure - transport activity relationship for a series of synthesized compounds. For the second part of this work we described the fabrication and the characterization of new thin film composite membranes for water desalination that can present a good balance between permeability and salt rejection. A series of hydrazides as molecular precursors was synthesized in order to replace the metaphenylene diamine (MPD), classically used. Again, hydrogen bonds play an important role, because the rejection is due to a high cross-linking. The polymers synthesized by interfacial polymerization were characterized by infrared spectroscopy, thermogravimetric analysis, and X-Ray diffraction. The membrane films were characterized by scanning electron microscopy, atomic force microscopy and contact angle measurements. Membrane performances were then tested in cross-flow filtration of water and saline solutions
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Wurcker, Antoine. "Etude de la sécurité d’algorithmes de cryptographie embarquée vis-à-vis des attaques par analyse de la consommation de courant". Thesis, Limoges, 2015. http://www.theses.fr/2015LIMO0068/document.
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La cryptographie prend une place de plus en plus importante dans la vie des sociétés depuis que ses utilisateurs se rendent compte de son importance pour sécuriser divers aspects de la vie, depuis les moyens de paiement, de communication et de sauvegarde des éléments de la vie privée des citoyens, jusqu'à la sécurité nationale des pays et de leurs armées. Depuis une vingtaine d'années on sait que les algorithmes de cryptographie ne doivent pas seulement être sûrs mathématiquement parlant, mais que leurs implémentations dans un dispositif les rendent vulnérables à d'autres menaces par des voies d'informations alternatives : les canaux auxiliaires. Que ce soit la consommation électrique, le temps ou les émissions électromagnétiques, ... ces biais ont été évalués et depuis leur découverte les recherches de nouvelles attaques et protections se succèdent afin de garantir la sécurité des algorithmes. La présente thèse s'inscrit dans ce processus et présente plusieurs travaux de recherche traitant d'attaques et de contre-mesures dans le domaine de l'exploitation de canaux auxiliaires et d'injections de fautes. Une première partie présente des contributions classiques où l'on cherche à retrouver une clef cryptographique lorsque la seconde s’attelle à un domaine moins étudié pour l'instant consistant à retrouver les spécifications d'un algorithme tenu secretCryptography is taking an ever more important part in the life of societies since the users are realising the importance to secure the different aspects of life from citizens means of payment, communication and records of private life to the national securities and armies. During the last twenty years we learned that to mathematically secure cryptography algorithms is not enough because of the vulnerabilities brought by their implementations in a device through an alternative means to get information: side channels. Whether it is from power consumption, time or electromagnetic emissions ... those biases have been evaluated and, since their discovery, the researches of new attacks follow new countermeasures in order to guarantee security of algorithms. This thesis is part of this process and shows several research works about attacks and countermeasures in the fields of side channel and fault injections analysis. The first part is about classic contributions where an attacker wants to recover a secret key when the second part deals with the less studied field of secret specifications recovery
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Tharamapalan, Jayapregasham. "Application and Optimization of Membrane Processes Treating Brackish and Surficial Groundwater for Potable Water Production". Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5530.
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The research presented in this dissertation provides the results of a comprehensive assessment of the water treatment requirements for the City of Sarasota. The City's drinking water supply originates from two sources: (1) brackish groundwater from the Downtown well field, and (2) Floridan surficial groundwater from the City's Verna well field. At the time the study was initiated, the City treated the brackish water supply using a reverse osmosis process that relied on sulfuric acid for pH adjustment as a pretreatment method. The Verna supply was aerated at the well field before transfer to the City's water treatment facility, either for softening using an ion exchange process, or for final blending before supply. For the first phase of the study to evaluate whether the City can operate its brackish groundwater RO process without acid pretreatment, a three-step approach was undertaken that involved: (1) pilot testing the plan to reduce the dependence on acid, (2) implementing the plan on the full-scale system with conservative pH increments, and (3) continuous screening for scale formation potential by means of a “canary” monitoring device. Implementation of the study was successful and the annual savings in operating expenditure to the City is projected to be about $120,000. From the acid elimination study, using the relationship between electrical conductivity in water and total dissolved solids in water samples tested, a dynamic approach to evaluate the performance of the reverse osmosis plant was developed. This trending approach uses the mass transfer coefficient principles of the Homogeneous Solution Diffusion Model. Empirical models were also developed to predict mass transfer coefficients for solutes in terms of total dissolved solids and sodium. In the second phase of the study, the use of nanofiltration technology to treat aerated Verna well field water was investigated. The goal was to replace the City's existing ion exchange process for the removal of hardness and total dissolved solids. Different pretreatment options were evaluated for the nanofiltration pilot to remove colloidal sulfur formed during pre-aeration of the groundwater. Sandfilters and ultrafiltration technology were evaluated as pretreatment. The sandfilter was inadequate as a pre-screen to the nanofiltration pilot. The ultrafiltration pilot (with and without a sandfilter as a pre-screen) proved to be an adequate pretreatment to remove particulates and colloids, especially the sulfur colloids in the surficial groundwater source. The nanofiltration pilot, was shown to be an efficient softening process for the Verna well field water, but it was impacted by biofoulants like algae. The algae growth was downstream of the ultrafiltration process, and so chlorination was used in the feed stream of the ultrafiltration process with dechlorination in the nanofiltration feed stream using excess bisulfite to achieve stable operations. Non-phosphonate based scale inhibitors were also used to reduce the availability of nutrients for biofilm growth on the nanofiltration membranes. The combined ultrafiltration-nanofiltration option for treatment of the highly fouling Verna water samples is feasible with chlorination (to control biofouling) and subsequent dechlorination. Alternatively, the study has shown that the City can also more economically and more reliably use ultrafiltration technology to filter all water from its Verna well field and use its current ion exchange process for removal of excess hardness in the water that it supplies.Ph.D.
Doctorate
Civil, Environmental, and Construction Engineering
Engineering and Computer Science
Environmental Engineering
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Guiga, Linda. "Software protections for artificial neural networks". Electronic Thesis or Diss., Institut polytechnique de Paris, 2022. http://www.theses.fr/2022IPPAT024.
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Les réseaux de neurones (NNs) sont très présents dans notre vie quotidienne, à travers les smartphones, la reconnaissance faciale et biométrique ou même le domaine médical. Leur sécurité est donc de la plus haute importance. Si de tels modèles fuitent, cela mettrait non seulement en péril la confidentialité de données sensibles, mais porterait aussi atteinte à la propriété intellectuelle. La sélection d’une architecture adaptée et l'entraînement de ses paramètres prennent du temps - parfois des mois -- et nécessitent d'importantes ressources informatiques. C'est pourquoi un NN constitue une propriété intellectuelle. En outre, une fois l'architecture et/ou les paramètres connus d'un utilisateur malveillant, de multiples attaques peuvent être menées, telles des attaques contradictoires. Un attaquant trompe alors le modèle en ajoutant à l’entrée un bruit indétectable par l’œil humain. Cela peut mener à des usurpations d'identité. Les attaques par adhésion, qui visent à divulguer des informations sur les données d'entraînement, sont également facilitées par un accès au modèle. Plus généralement, lorsqu'un utilisateur malveillant a accès à un modèle, il connaît les sorties du modèle, ce qui lui permet de le tromper plus facilement. La protection des NNs est donc primordiale. Mais depuis 2016, ils sont la cible d'attaques de rétro-ingénierie de plus en plus puissantes. Les attaques de rétro-ingénierie mathématique résolvent des équations ou étudient la structure interne d'un modèle pour révéler ses paramètres. Les attaques par canaux cachés exploitent des fuites dans l'implémentation d'un modèle – par exemple à travers le cache ou la consommation de puissance – pour extraire le modèle. Dans cette thèse, nous visons à protéger les NNs en modifiant leur structure interne et en changeant leur implémentation logicielle.Nous proposons quatre nouvelles défenses. Les trois premières considèrent un contexte de boîte grise où l'attaquant a un accès partiel au modèle, et exploitent des modèles parasites pour contrer trois types d'attaques.Nous abordons d'abord des attaques mathématiques qui récupèrent les paramètres d'un modèle à partir de sa structure interne. Nous proposons d'ajouter un -- ou plusieurs -- réseaux de neurones par convolution (CNNs) parasites à divers endroits du modèle de base et de mesurer leur impact sur la structure en observant la modification des exemples contradictoires générés .La méthode précédente ne permet pas de contrer les attaques par canaux cachés extrayant les paramètres par l'analyse de la consommation de puissance ou électromagnétique. Pour cela, nous proposons d'ajouter du dynamisme au protocole précédent. Au lieu de considérer un -- ou plusieurs -- parasite(s) fixe(s), nous incorporons différents parasites à chaque exécution, à l'entrée du modèle de base. Cela nous permet de cacher l'entrée, nécessaire à l’extraction précise des poids. Nous montrons l'impact de cette défense à travers deux attaques simulées. Nous observons que les modèles parasites changent les exemples contradictoires. Notre troisième contribution découle de cela. Nous incorporons dynamiquement un autre type de parasite, des autoencodeurs, et montrons leur efficacité face à des attaques contradictoires courantes. Dans une deuxième partie, nous considérons un contexte de boîte noire où l'attaquant ne connaît ni l'architecture ni les paramètres. Les attaques d’extraction d'architecture reposent sur l'exécution séquentielle des NNs. La quatrième et dernière contribution que nous présentons dans cette thèse consiste à réordonner les calculs des neurones. Nous proposons de calculer les valeurs des neurones par blocs en profondeur, et d'ajouter de l’aléa. Nous prouvons que ce réarrangement des calculs empêche un attaquant de récupérer l’architecture du modèle initialIn a context where Neural Networks (NNs) are very present in our daily lives, be it through smartphones, face and biometrics recognition or even in the medical field, their security is of the utmost importance. If such models leak information, not only could it imperil the privacy of sensitive data, but it could also infringe on intellectual property.Selecting the correct architecture and training the corresponding parameters is time-consuming -- it can take months -- and requires large computational resources. This is why an NN constitutes intellectual property. Moreover, once a malicious user knows the architecture and/or the parameters, multiple attacks can be carried out, such as adversarial ones. Adversarial attackers craft a malicious datapoint by adding a small noise to the original input, such that the noise is undetectable to the human eye but fools the model. Such attacks could be the basis of impersonations. Membership attacks, which aim at leaking information about the training dataset, are also facilitated by the knowledge of a model. More generally, when a malicious user has access to a model, she also has access to the manifold of the model's outputs, making it easier for her to fool the model.Protecting NNs is therefore paramount. However, since 2016, they have been the target of increasingly powerful reverse-engineering attacks. Mathematical reverse-engineering attacks solve equations or study a model's internal structure to reveal its parameters. On the other hand, side-channel attacks exploit leaks in a model's implementation -- such as in the cache or power consumption -- to uncover the parameters and architecture. In this thesis, we seek to protect NN models by changing their internal structure and their software implementation.To this aim, we propose four novel countermeasures. In the first three, we consider a gray-box context where the attacker has partial access to the model, and we leverage parasitic models to counter three types of attacks.We first tackle mathematical attacks that recover a model's parameters based on its internal structure. We propose to add one -- or multiple -- parasitic Convolutional Neural Networks (CNNs) at various locations in the base model and measure the incurred change in the structure by observing the modification in generated adversarial samples.However, the previous method does not thwart side-channel attacks that extract the parameters through the analysis of power or electromagnetic consumption. To mitigate such attacks, we propose to add dynamism to the previous protocol. Instead of considering one -- or several -- fixed parasite(s), we incorporate different parasites at each run, at the entrance of the base model. This enables us to hide a model's input, necessary for precise weight extraction. We show the impact of this dynamic incorporation through two simulated attacks.Along the way, we observe that parasitic models affect adversarial examples. Our third contribution is derived from this, as we suggest a novel method to mitigate adversarial attacks. To this effect, we dynamically incorporate another type of parasite: autoencoders. We demonstrate the efficiency of this countermeasure against common adversarial attacks.In a second part, we focus on a black-box context where the attacker knows neither the architecture nor the parameters. Architecture extraction attacks rely on the sequential execution of NNs. The fourth and last contribution we present in this thesis consists in reordering neuron computations. We propose to compute neuron values by blocks in a depth-first fashion, and add randomness to this execution. We prove that this new way of carrying out CNN computations prevents a potential attacker from recovering a small enough set of possible architectures for the initial model
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Chaves, Gisele de Lorena Diniz. "Logística reversa de pós-venda para alimentos derivados de carne e leite : análise dos retornos de distribuição". Universidade Federal de São Carlos, 2009. https://repositorio.ufscar.br/handle/ufscar/3334.
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Previous issue date: 2009-03-16Financiadora de Estudos e Projetos
Reverse logistics has conquered more importance and space in the companies logistics operation, mainly for its economic potential, but also for the change in the customers consumption culture and for the increase of the importance of environmental preservation. However, the lack of studies in this direction makes it difficult to visualize the advantages of the reverse logistics application. In such a way, the objective of this study is to understand the reverse flow configuration, as well as its critical points, the inherent performance measures to the process and the strategic use of after-sale reverse logistics to the reverse flows management in meat and dairy food distribution channels. Qualitative studies have been developed, in France and Brazil, with the multiple-cases study methodology. In France, two dairy manufacturers and a food retailer have been interviewed and, in Brazil, four meat and dairy manufacturers and three food retailers have been interviewed. In the thesis, the results have been presented and analyzed for each country, and they also have been compared with literature. From the results analysis, it was possible to identify that after-sale reverse logistics has a strategic use for the industrial companies. The main processes of reverse logistics used by the studied companies are the resale in original market, the resale in other markets, the landfill and the loads consolidation for manufacturer collection. The gatekeeping (mainly for the retail) and the existence of collaborative relations between the companies have been considered the most critical factors to reverse logistics management. However, the brazilian companies have affirmed that the retailers uses the coercive power, mainly, to impose to the industry a way to manage the reverse flows. Moreover, the performance measures used by the manufacturers and retail companies in the meat and dairy food distribution channel have been shown. The most used performance measures are: total reverse logistics cost, cost of returned merchandises, cost of deteriorated products, cost of pallet and packing returns, perfect order fulfillment, return percentage and return reason. With this analysis, it was possible to provide recommendations and reference parameters for reverse logistics of perishable food as the derivatives of meats and milk.
A logística reversa tem conquistado maior importância e espaço na operação logística das empresas, principalmente por seu potencial econômico, mas também em função da mudança na cultura de consumo dos clientes e do aumento da importância da preservação ambiental. Apesar disso, a carência de estudos neste sentido dificulta a visualização das vantagens decorrentes da utilização da logística reversa. Desta forma, este estudo busca compreender não somente a configuração do fluxo reverso de produtos (retornos da distribuição), como também os seus pontos críticos, as medidas de desempenho utilizadas na sua avaliação e, especificamente, o papel da logística reversa de pós-venda buscando fornecer um guia para a gestão dos fluxos reversos no canal de distribuição de alimentos cárneos e lácteos. Para o desenvolvimento desta pesquisa, após extensa revisão teórica, foram desenvolvidos estudos qualitativos, na França e no Brasil, com a utilização da metodologia de estudos de casos múltiplos. Na França, foram entrevistados dois fabricantes de alimentos e uma rede de varejo supermercadista para um estudo piloto e, no Brasil, foram entrevistados quatro fabricantes de produtos cárneos e lácteos e três redes do varejo supermercadista. Na tese, os resultados para cada país foram apresentados, discutidos e comparados com a literatura. A partir da análise dos resultados, foi possível identificar que as empresas do elo industrial consideram a logística reversa uma atividade estratégica. Os principais processos de logística reversa utilizados pelas empresas pesquisadas são a revenda em mercado original e em outros mercados, o descarte e a consolidação das cargas para coleta. Os controles de entrada tais como a análise de produtos e a conferência da nota fiscal, bem como a existência de relações colaborativas entre as empresas, foram os fatores considerados mais críticos para a gestão da logística reversa. As empresas estudadas no Brasil afirmaram que o varejo supermercadista utiliza o poder de coerção, principalmente, para impor à indústria uma forma de gestão dos fluxos reversos. Além disso, as medidas de desempenho utilizadas pelas empresas também foram apontadas, com o destaque para as medidas mais utilizadas: custo total da logística reversa, custo de mercadorias devolvidas, custo de produtos estragados, custo do retorno de embalagens e paletes, precisão dos pedidos enviados, porcentagem dos retornos e motivo dos retornos. Com esta análise, foi possível elaborar recomendações para a logística reversa de alimentos perecíveis como os derivados de carnes e leite. Acredita-se que os parâmetros disponibilizados possam ser utilizados pelas empresas processadoras de alimentos perecíveis que também têm no varejo supermercadista seu principal canal de distribuição.
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Love, Bruce I. "Commodity futures and options for grain revenue stabilization in Western Canada". 2009. http://hdl.handle.net/1993/3674.
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This study examines commodity futures and put options as an alternative to past agricultural policies for stabilizing gross revenues in the Western Canadian grain sector, from 1971 to 1990. The major past agricultural policies are identified and their ability to provide gross revenue stabilization is examined. Results show that past traditional policies did not stabilize revenues. Next, past agricultural policies are compared with the returns from selling futures and buying put options, along with crop insurance, over alternative time periods during the growing season. Results show that futures and put options combined with crop insurance could have provided higher levels of revenue stabilization for the aggregate grain sector than past agricultural policies. For the individual farmer using futures and put options, rather than the aggregate case above, revenue risk would have been less than that of past agricultural policies. The use of futures is also examined as a risk management tool for the Canadian Wheat Board (CWB) and the farmers it represents. Results show losses were reduced without increasing overall revenue risk when futures were used under joint price and quantity risk. Overall, the results of this study showed that futures and put options may have provided a viable market alternative to past agricultural policies for stabilizing gross grain revenues in the Western Canadian grain sector.
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Zhong, Jing. "IMPACTS OF BIOFUELS PRODUCTION ON FOOD INDUSTRY IN THE PRAIRIE REGION OF CANADA". Thesis, 2012. http://hdl.handle.net/10222/15368.
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On the Canadian Prairies, canola is a main source for biodiesel production and wheat is the primary feedstock for bioethanol production. To raise biofuel production requires a movement of resources and land away from food and grain crops, which would cause food to become scarcer and increase its price. This paper determines the impact of more biofuels production on the food industry. It considers the simultaneous estimation of share equations from both revenue function and distance function. Econometric results exploit the non-stationary nature of the data and the correlations among shares between primal and dual models are exploited by cointegration techniques. Johansen’s maximum likelihood estimator is applied to 1971-2007 data from Manitoba, Alberta and Saskatchewan. Morishima elasticity estimates indicate high long run substitutions among crops (wheat, feed grains and canola). A rise in the production of biofuel crops could cause food prices to increase, both for meat and bread.
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Boudarbat, Brahim. "Essais sur le choix du secteur d'emploi et le choix de l'éducation". Thèse, 2003. http://hdl.handle.net/1866/174.
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Goyette, Marc-André. "Évolution de la polarisation au Canada : 1973-2003 /". 2007. http://www.theses.ulaval.ca/2007/24658/24658.pdf.
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Eastman, Julia. "The revenue generation strategies of four Canadian universities : a comparative analysis". 2005. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=232555&T=F.
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Madi, Sari. "Les déterminants de l’état de faible revenu au Canada : l’effet modérateur du statut d’immigrant". Thèse, 2012. http://hdl.handle.net/1866/6892.
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Notre recherche a comme objectif de déterminer si le statut d’immigrant agit comme modérateur de la relation entre l’état de faible revenu et ses déterminants au Canada. Elle est basée sur les données du Recensement de 2006.
Notre étude cherche à comprendre s'il existe des différences selon l'appartenance à la population immigrante ou à la population native quant à la probabilité d’être dans un état de faible revenu. Également, nous avons accordé une attention particulière à la région d'origine des immigrants. Nos résultats soutiennent qu'effectivement l'effet des déterminants retenus sur la probabilité de connaître l’état de faible revenu varie entre les immigrants et les natifs ainsi qu’entre les immigrants selon leur région d'origine. C'est surtout chez les immigrants issus des pays non traditionnels que l'écart dans l'effet des variables est le plus marqué et ce, par rapport aux natifs. Les immigrants issus des pays traditionnels se trouvent dans une situation intermédiaire, soit entre les deux groupes. Par exemple, l'éducation a un effet négatif moins important sur la probabilité d’être dans un état de faible revenu chez les immigrants originaires des pays non traditionnels comparativement aux natifs et aux immigrants originaires des pays traditionnels. Par contre, l’appartenance à une minorité visible, le statut d’étudiant et l’intensité de travail produisent un effet plus important sur la probabilité en question chez les immigrants issus des pays non traditionnels comparativement aux autres groupes. La connaissance des langues officielles du Canada produit un effet négatif bien plus important dans le cas des immigrants issus des pays non traditionnels. C’est surtout les immigrants bilingues qui sont les moins exposés à l’état de faible revenu, alors que ceux qui ne parlent aucune langue officielle du Canada sont les plus touchés. Nous retrouvons les mêmes effets chez les immigrants issus des pays traditionnels, mais dans une moindre mesure.
En somme, cette étude apporte des nouvelles connaissances dans le domaine et permet d’arriver à une meilleure compréhension de l’état de faible revenu chez les personnes âgées de 15 ans et plus au Canada.The goal of our research is to determine the role that immigrant status plays towards the incidence of low-income status in Canada and to identify the determinants of such status. This research is based on data collected as part of the 2006 Canadian census. Our study will attempt to illustrate the different factors involved in a heightened propensity for immigrants to find themselves in a state of low-income in comparison to the occurrence of the same situation in the native population. In addition, we have chosen to focus our attention on these incidences with relation to the country of origin of the immigrants. The markers we have identified which seemed to increase the probability of lower income status were not the same for immigrants and natives. Incidentally, immigrants experienced specifically distinct circumstances according to their country of origin. The variety of possible effects of each variable studied differed notably in the case of immigrants originating from non-traditional countries, in comparison with the situation of immigrants from traditional countries and that of natives. The situation of the immigrants originating from countries from where people traditionally emigrate to Canada tended to fit an intermediate position between natives and immigrants from countries where people emigrate less frequently to Canada. For example, we found that the level of education of immigrants had a relatively small effect on the probability of finding themselves in a low-income status among non-traditional immigrants, whereas it had a somewhat more important effect in the case of natives and of immigrants from traditional countries. On the other hand, being part of a visible minority, being a student or having a high-work intensity job appeared to have a greater effect on the probability of low-income status among non-traditional immigrants than it did in the case of the two other groups. We also discovered that knowledge of the two official Canadian languages played a major role – and increasingly so in the case of immigrants of non-traditional origin. This was confirmed by the experience of bilingual immigrants, who happened to suffer much less from low-income status than immigrants who spoke none of the official languages of Canada and were the most affected. Regarding knowledge of the official languages, we observed similar effects among immigrants from traditional countries but with a significantly lesser impact. In short, this study introduces a new vision in the matter and provides better understanding of the factors directly affecting the incidence of low-income status among the Canadian population aged 15 and up.
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Hamilton, Neil Allen. "The effect of monetary policy on the net revenue of Western Canadian wheat producers". 1986. http://hdl.handle.net/1993/6886.
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Changes in the structure of agriculture have made producers more vulnerable to fluctuations in exchange rates, interest rates and inflation rates. The aforementioned variables are interrelated, as well as being jointly influenced by the Bank of Canada's monetary policy. The simultaneous adjustments which occur as a result of a shift in monetary policy affect each subsector of the economy in a different way. This study gives special consideration to the wheat producing sector due to its relative importance within the Canadian economy. Throughout this thesis, net revenue is used as welfare measure. From a policy standpoint, it is important to determine how a change in Canada's monetary policy will impact on the net revenue (welfare) of individual wheat producers. In pursuing this goal, four specific objectives were outlined. These include: (1) to examine the theoretical relationship between monetary variables and the Canadian wheat industry; (2) to build a model which can be used to estimate the impact of monetary shocks; (3) to use the model to simulate how net revenue is affected by changes in monetary policy; and (4) to analyze the simulated results in order to provide policy prescriptions. The estimated models are used to simulate how net revenue reacts to four different monetary policies. These include: a change in the size of the money supply; and change in the growth rate of the money supply; as well as a change in the Bank of Canada's target interest rate and target exchange rate. In each scenario, the chain of events begins with a manipulation of the money supply, which in turn affects the interest rate, the Cdn./U.S. exchange rate and the domestic inflation rate. The results of the study suggest that in the short run there is a positive relationship between the net revenue of individual wheat producers and changes in the money supply. Monetary policies which lead to an increase in the money supply exert a negative pressure on interest rates while at the same time causing the Cdn./U.S. exchange rate and the domestic inflation rate to rise. When the underlying relationships are examined, net revenue is found to be negatively related to interest rates and positively related to movements in the Cdn./U.S. exchange rate. The manner in which domestic wheat prices react to a change in the Cdn./U.S. exchange rate overshadows the impacts which interest and inflation rates exert on the cost of producing wheat. Out of the four scenarios which were tested, a 1 percent change in the Bank of Canada's target interest rate produced the greatest change in a wheat producer's net revenue. Adjusting the growth rate of the money supply by 1 percent accounts for the second largest response. The third and fourth largest reactions are produced by a 1 percent change in the target exchange rate an a 1 percent change in the level of the money supply, respectively. It is important to consider all of the implications which arise from a change in monetary policy. Examining the problem from a partial equilibrium setting may shed some light on how exchange rates affect export prices, or how interest rates impact on production costs, but tells us relatively little about how a producer's overall net revenue position is affected. This study attempts to bridge the macro-micro gap by outlining a model which is capable of assessing the microeconomic impacts which result from a particular change in monetary policy.
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Dumas, Nathalie. "Embonpoint, obésité, genre et inégalités sociales au Canada". Thèse, 2011. http://hdl.handle.net/1866/5247.
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La problématique de la surcharge pondérale est pandémique. Un nombre important d’études épidémiologiques robustes mettent en évidence un gradient socio-économique (SSE) en lien avec cette problématique: le risque de surpoids ou d'obésité diminuerait graduellement avec l’accroissement du SSE. Toutefois, les données canadiennes récentes montrent que ce gradient est inversé pour les hommes au Canada. Nos objectifs sont (1) de vérifier si ce phénomène de gradient SSE inversé s’applique autant à l’embonpoint, qu’à l’obésité; (2) nous présenterons et discuterons trois grandes hypothèses susceptibles d'expliquer les inégalités sociales de surcharges pondérales (sociodémographique, habitudes de vie et psychosociale). Méthodologie : nous réalisons nos analyses à partir d’un échantillon de personnes âgées de 25 à 65 ans ayant répondu aux questions de l’Enquête sur la santé dans les collectivités canadiennes cycle 2.2 volet-nutrition (ESCC 2.2). Nous choisissons d’utiliser les données de cette enquête principalement pour ses mesures anthropométriques. Nous utilisons deux indicateurs SSE : le revenu et l’éducation. Nous utilisons des régressions logistiques simples et multinomiales. Nos résultats montrent des gradients SSE inversés entre hommes et femmes pour les liens entre le revenu et l’obésité, mais non pour l’embonpoint. Nous observons des gradients SSE avec l’éducation, mais principalement pour les femmes et l’obésité. Que pour les hommes aucune des hypothèses explicatives n’aura su atténuer l’effet du revenu, tant pour l’embonpoint que pour l’obésité. Chez les femmes l’effet de l’éducation et des habitudes de vie expliquent majoritairement l’effet du revenu sur l’obésité. Conclusion : nous montrons par nos résultats qu’en se concentrant uniquement que sur les aspects individuels de la surcharge pondérale, nous limitons notre compréhension des inégalités sociales en matière de surcharge pondérale, particulièrement celles entre le genre.Overweight and obesity are an epidemic health problem Worldwide. A large number of Epidemiological studies demonstrate social gradient (SES) whit this problematic: the higher the socioeconomic level of the household the lower the Overweight or Obesity rate are. Recent Canadian data shows that the likelihood of being overweight follows a socio economic (SES) gradient. However, the risk increases with the SES for men and decreases for women. Our aims are (1) to examine if this gender-reversed SES gradient is observable for pre-obesity as well as for obesity; and (2) to which extent this gradient can be explained by, socio-demographic, psychosocial and behavioural factors. Methods: Data was derived from a subsample of Canadian adults (25-65 years) who responded to the Canadian Community Health Survey (CCHS 2.2, Statistics Canada). We choose this survey because the BMI is derived from anthropometric measures of weight and height. We used two SES indicators: education level and measure of income sufficiency calculated by Statistics Canada. Multinomial logistic regressions were used to test our hypotheses’. Our results show a gender-reversed gradient for obesity but not for pre-obesity. Pre-obesity is significantly and positively associated to SES for men, but no significant relationship was found for women. For men, socio-demographic, behavioural and psychosocial factors neither contribute in explaining the relationship between SES and pre-obesity or obesity. For women, behavioural factors, mainly physical activity, contribute, however marginally, to reducing the gap between the poorest and the richest. In conclusion, these results show that targeting individual factors is a limited approach towards reducing overweight social inequalities.
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Rodrigue, Christian. "L'éducation et l'effet de l'obtention d'un niveau de scolarité supplémentaire sur la participation à l'assurance-sociale, l'assurance-emploi et les revenus de travail". Mémoire, 2010. http://www.archipel.uqam.ca/3705/1/M11511.pdf.
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Deault-Picard, David. "Les politiques de revenu minimum dans les provinces canadiennes : une étude comparée de l’aide sociale au Canada". Thèse, 2015. http://hdl.handle.net/1866/15896.
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L’objectif de ce mémoire est d’identifier les déterminants de la générosité de l’aide sociale au Canada. Plus précisément, quels sont les facteurs qui expliquent les variations entre les montants d’aide sociale entre les provinces canadiennes de 1990 à 2009? Pourquoi le Québec, la Saskatchewan et Terre-Neuve-Labrador sont plus généreux que le Nouveau-Brunswick et l’Alberta? L’analyse de ces 10 politiques distinctes est produite à partir d’un cadre théorique quadripartite qui inclut le rôle des acteurs (partis politiques et syndicats), les traits institutionnels (dépenses publiques et engagement à la redistribution), les contraintes budgétaires (taux d’assistance sociale, dette, économie) et le rôle du gouvernement fédéral (montant et type de transfert). Les résultats démontrent que l’aide sociale est une politique hautement dépendante au sentier et incrémentale. Des transferts fédéraux à coût partagé et un taux de syndicalisation élevé sont des facteurs qui exercent une influence positive sur la générosité des provinces. À l’inverse, les partis de droite ainsi qu’une situation budgétaire difficile ont un impact négatif. Il faut noter que la richesse économique des provinces n’est pas associée à une plus grande générosité de l’aide sociale, au contraire les prestations d’aide sociale étaient plus faibles en 2009 qu’en 1990 malgré un PIB qui a presque doublé. De plus, des provinces riches comme l’Alberta et la Colombie-Britannique sont peu généreuses. Finalement, il faut noter que les partis politiques de gauche n’ont pas l’effet positif escompté sur la générosité des politiques de revenu minimum.This thesis aims at identifying the determinants of minimum income protection in Canada. Specifically, we seek to explain the variations in social assistance generosity across Canadian provinces from 1990 to 2009. Why are Quebec, Saskatchewan and Newfoundland-Labrador more generous than Alberta and New-Brunswick? We analyse 10 different provincial policies through a theoretical framework that focuses on 4 dimensions: the role of actors (political parties and unions), institutions (public expenses and redistribution), budgetary constraints (social assistance rate, debt, economy) and the role of the central government (amount and type of transfers). Results show that social assistance is a highly path dependent and incremental policy. The presence of shared-cost programs with the federal government and high union density increase social assistance generosity, while a difficult budgetary context and right wing parties have negative effects. It is noteworthy that provincial wealth is not associated with higher benefits rates. In general, welfare income decreased between 1990 and 2009 in Canada, while GDP per capita almost doubled. Furthermore, Alberta and British-Columbia, two wealthy provinces, have a below-average generosity level. Last of all, the expected relationship between the presence of left wing parties and a more generous minimum income protection hasn’t been empirically demonstrated.
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Ellison, Amy Noel. ""Reverse of Fortune": the invasion of Canada and the coming of American Independence, 1774-1776". Thesis, 2016. https://hdl.handle.net/2144/17705.
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In the autumn of 1775, American revolutionaries invaded Canada in the hope of winning a fourteenth colony for the cause, dealing a fatal blow to the British war effort, and forcing London to reconcile on American terms. Led by Richard Montgomery and Benedict Arnold, the two-pronged effort met with nothing but victory on the way to Quebec. Set back by an unexpected repulse on December 31, however, the Northern Army was finally forced to retreat from the province altogether in the summer of 1776. Having failed either to secure an alliance with Canada or to achieve reconciliation with Britain, the campaign proved a total disaster, and has therefore been understudied or ignored completely by most historians.
This dissertation argues that the invasion of Canada proved crucial in destroying the British empire in America and creating the social logic for independence. When the campaign failed to deliver on its primary objectives, American leaders in Philadelphia and colonists throughout the home front recognized that reconciliation was impossible. Historians frequently give credit to Thomas Paine’s Common Sense for igniting widespread calls for independence, but it was the failure of the Canadian campaign that lent urgency to these arguments, occasioning the swift transition from colonial rebellion to all-out civil war for American independence. The nature of the conflict had changed, creating a political-military context that made foreign assistance and a declaration of independence essential to sustaining the Revolution.
This study also hopes to break down military history as a category too frequently walled off from other branches of historical inquiry. Early American historians tend to imagine the American Revolution and the War for Independence as two overlapping but distinct events. By analyzing the Canadian campaign’s effect upon the American home front, this dissertation seeks to use military events as a lens to reorient our understanding of the breakdown of empire and the path to independence.2022-08-31T00:00:00Z
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Baêta, Maria Margarida Severo. "Relatório da tradução do Guide général d'impôt et de prestations pour les non résidents et pour les résidents réputés du Canada-2008 da Agence du Revenu du Canada". Master's thesis, 2012. http://hdl.handle.net/10451/6916.
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Trabalho de projecto de mestrado, Tradução, Universidade de Lisboa, Faculdade de Letras, 2012Tratando-se de um trabalho sério, ainda que só académico, a tradução da versão francesa do guia de impostos do Canadá: “Guide général d’impôt et de prestations pour les non-résidents et les résidents réputés du Canada – 2008”, pretende mostrar ao leitor do presente relatório a determinação do tradutor em querer colocar nas mãos do emigrante do Canadá uma versão em língua portuguesa. Como partes do presente relatório temos uma primeira parte onde é apresentada uma análise ao texto de partida, secundada por uma reflexão sobre a metodologia a seguir (centrada na análise textual efectuada), e uma terceira parte em que se dá espaço à teoria. A apresentação de alguns dos problemas, dos mais relevantes encontrados durante o processo de tradução, constitui a quarta parte do relatório. Finalmente, a ultimar as partes já mencionadas, será apresentado e censurado o projecto de tradução.
Abstract Being this report a serious assignment, although only for academic purposes, the translation of the French version of Canada’s Tax Guide “Guide général d’impôt et de prestations pour les non-résidents et les residents réputés du Canada – 2008”, intends to show the reader of the report the determination of the translator in facilitating the Canada emigrant a version in Portuguese language. This report is made of four basic parts; a first part where an analysis of the primary text is addressed and then a second which presents a reflection on the methodology to be followed (centered in the text analysis already pursued). The third part develops the theoretical sense of the report, while the fourth presents some of the most relevant problems encountered during translation.
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Derouin-Dubuc, Laurence. "Capital humain et différentiel de revenu chez les artistes canadiens". Thèse, 2014. http://hdl.handle.net/1866/11524.
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L’essence de la théorie du capital humain (Becker, 1964) prédit que l’investissement dans les activités visant à renforcer le potentiel productif des individus se traduit par une augmentation de leurs revenus tout au long de leur carrière (Benjamin, Gunderson et Riddell, 2002 : 245). Pour le groupe occupationnel constitué par les artistes, la littérature s’accorde pourtant pour dire que l’investissement en capital humain demeure rentable financièrement, mais à un niveau sensiblement moindre que pour les autres professions (Snooks, 1983; Filer, 1990; Rengers, 2002; Alper et Wassall, 2006).
Nous exposons les théories du capital humain, des différences de salaire compensatoires (Smith, 1776) ainsi que la théorie hédonique des salaires (Rosen, 1974; Rosen et Thaler, 1975) afin d’atteindre deux objectifs. Premièrement, nous cherchons à vérifier empiriquement l’impact de l’acquisition de capital humain sur le revenu d’emploi autonome des artistes canadiens . Dans une autre perspective, nous souhaitons également évaluer la nature et la taille du différentiel de revenu d’emploi par rapport aux autres professions et investiguer les facteurs sur lesquels il repose. Le projet comble un vide dans la littérature portant sur les déterminants du revenu d’emploi des artistes canadiens et permet de réfléchir à l’orientation des politiques publiques culturelles entourant la formation académique de ceux-ci.
Nous employons une analyse de régression multivariée sur des variables de capital humain en ayant recours aux données du recensement canadien de 2006 . Plus précisément, nous tentons de mesurer la relation associative entre le revenu de travail autonome exprimé sous forme de logarithme du salaire hebdomaire des artistes canadiens et la scolarité, l’expérience de travail, le sexe, le statut marital légal, la profession/spécialité artistique (classification selon la CNP-S, en vigueur en 2006), le statut d’immigrant, le statut de minorité visible, le fait d’être le principal soutien de la famille ainsi que la zone de résidence.
Les résultats nous apprennent que la scolarité demeure rentable financièrement pour la majorité des spécialités artistiques, mais que des profils de scolarité précis ont avantage à être privilégiés selon la spécialité artistique. L’expérience de travail s’avère quant à elle moins rentable au niveau de la rémunération que chez les autres professions, tout comme elle est moins avantageuse financière pour les artistes issus des arts performatifs chez qui la carrière se termine habituellement assez tôt. En ce qui concerne l’effet des variables sociodémographiques, soulignons seulement que le fait d’être de sexe masculin est associé à de plus hauts revenus chez les artistes, mais dans une proportion moindre que chez les autres professions. Quant aux effets des statuts d’immigrant et de minorité visible sur le revenu d’emploi, ceux-ci varient mais demeurent moins pénalisants chez les artistes, ce qui suggère que le marché du travail culturel serait moins discriminant que le marché du travail traditionnel.The essence of human capital theory (Becker, 1964) predicts that investing in activities that aim at strenghtening the productive potential of individuals will result by an increase of their labor income all along their careers (Benjamin, Gunderson and Riddell, 2002 : 245). For the occupational group constituted by artists, the literature agrees nevertheless that investing in human capital stays lucrative but at a lower level than for other occupations (Snooks, 1983; Filer, 1990; Rengers, 2002; Alper and Wassall, 2006). We expose human capital theory along with compensating wage differentials theory (Smith, 1776) and hedonic theory of wage (Rosen, 1974; Rosen and Thaler, 1975) with two objectives. In an empirical matter, we wish to verify the effect of human capital on the self-employment income of canadiens artists. On the other hand, we are looking to evaluate the nature and size of the wage differential between artists and the other occupations, along with investigate on what grounds this one lies. This project fills an important void in canadian literature dedicated to culture, as no studies have been interested in identifying the actual determinants of artists’ labor income, even though it gives an important input about what factors are the most in demand on the cultural labor market. We use a multivariated regression analysis on human capital variables by using canadian census data of 2006. More precisely, we tend to measure the associative effect between self-employment income expressed by the logarithm of artists’ weekly income and the following variables : the highest diploma, certificate or degree obtained, the sex, the experience on the labor market, the marital status, the occupation/artistic specialty (using the CNPS-2006) the status of immigrant, the status of visible minority, the zone of residence and the primary household provider. The results show that education is generally associated with a higher labor income for artists, but that particular education profiles depending on the artistic specialty will generate even higher income. The yield of experience on labor income is less important for artists than for the other occupations, along with the fact that it is less profitable for performative artists for whom careers end earlier. Concerning the effect of sociodemographics on self-employment income, we find that being a male is associated with higher income but to a lower level than for other occupations. On a similar note, the effects of immigrant and visible minority statutes are less penalizing on artists’ labor income than for other occupations’ labor income. This suggests that cultural labor market is less discriminating than the traditional labor market.
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Bernier, Nicole F. "Le processus de désengagement de l'État providence : étude de la "nouvelle politique" de la sécurité du revenu au Canada". Thèse, 1998. http://hdl.handle.net/1866/6789.
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Found, Adam. "Essays in Municipal Finance". Thesis, 2014. http://hdl.handle.net/1807/65660.
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Chapter 1:
I analyze economies of scale for fire and police services by considering how per-household costs are affected by a municipality’s size. Using 2005-2008 municipal data for the Province of Ontario, I employ a partial-linear model to non-parametrically estimate per-household cost curves for each service. The results show that cost per household is a U-shaped function of municipal size for each service. For fire services, these costs are minimized at a population of about 20,000 residents, while for police services they are minimized at about 50,000 residents. Based on these results, implications are drawn for municipal amalgamation policy.
Chapter 2:
I review how the literature has continued to exclude the business property tax (BPT) from the marginal effective tax rate (METR) on capital investment for over 25 years. I recast the METR theory as it relates to the BPT and compute 2013 estimates of the METR for all 10 provinces in Canada with provincial BPTs included. Building on these estimates, I compute the METR inclusive of municipal BPTs for the largest municipality in each province. I find the BPT to be substantially damaging to municipal, provincial and international competitiveness. With the business property tax representing over 60% of the Canadian METR, among the various capital taxes it is by far the largest contributor to Canada’s investment barrier.
Chapter 3:
I estimate the responsiveness of structure investment and the tax base to commercial property taxes, taking a new step toward resolving the “benefit view” vs. “capital tax view” debate within the literature. Using a first-difference structural model to analyze 2006-2013 municipal data for the Province of Ontario, I improve upon past studies and build onto the literature in a number of ways. I find that commercial structure investment and tax base are highly sensitive to the property tax with Ontario’s assessment-weighted average tax elasticity (and tax-base elasticity) ranging from -0.80 to -0.90 at 2011 taxation levels. The results support the capital tax view of the business property tax, building onto the growing consensus that business property taxes substantially impact investment in structures and the value of the tax base.
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Bourque, Mélanie. "Les fils et la trame de l'aide sociale au Canada : 1990-2002". Thèse, 2003. http://hdl.handle.net/1866/15086.
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"REDUCE, REUSE, RECYCLE, REVERE: A STUDY OF CHRISTIAN CHURCHES IN NOVA SCOTIA ACTING ON ENVIRONMENTAL ISSUES". 2010. http://hdl.handle.net/10222/12816.
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Awareness and concern about the environment have been growing in recent years, and this fact has not been lost on churches. Though arguments have been made that Christianity is a cause of the world’s current ecological problems, many denominations have issued statements encouraging environmental responsibility, and a growing number of churches are teaching an ethic of care for what God has made. This thesis examines several churches who have been acting on environmental issues to understand what concern looks like in their faith communities. It was seen that the doctrine of stewardship is a primary reason for care, and there is a need for teaching on the theological basis of concern. Groups and activity within churches happen when there is a champion to move things forward, and environmental concern is just one part of a connected existence that links people with their faith, each other, and life outside the church.
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St-Onge, Mathieu. "La métamorphose des fonds de pension dans le contexte de la financiarisation du capitalisme avancé : le cas du Canada". Mémoire, 2011. http://www.archipel.uqam.ca/4140/1/M12133.pdf.
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Ce mémoire porte sur la métamorphose des fonds de pension en tant qu'organisations financières dont les activités de placement sont destinées à l'accumulation d'un revenu de retraite. Cette métamorphose est réfléchie dans le cadre d'une analyse de la financiarisation du capitalisme avancé. La financiarisation est définie comme un processus social via lequel la finance tend à encastrer sa propre logique au sein de la régulation de l'activité économique des sociétés contemporaines. Les fonds de pension jouent un rôle moteur au sein de ce processus en raison de leur capacité organisationnelle à centraliser l'épargne salariale et à la convertir en investissement sur les marchés financiers. Nous observons d'une part, qu'en s'accaparant une portion importante des actions émises par les entreprises ainsi que des titres de créance des États, les fonds de pension ont acquis une puissance financière considérable leur permettant d'influencer le fonctionnement normal de l'économie. D'autre part, nous relevons que ce développement financier des fonds de pension semble se construire en opposition avec leur objectif premier de financer les retraites des salariés. Ainsi, à partir du cas canadien, cette recherche s'intéresse plus spécifiquement aux transformations qui animent les fonctions d'intermédiation financière et de protection sociale des fonds de pension dans le contexte de leur montée en puissance. Celle-ci est d'abord située (chapitre I) dans un cadre théorique macro-institutionnel où nous démontrons que le redéploiement de la finance dans l'économie s'appuie en grande partie sur le travail d'intermédiation effectué par ces fonds entre l'épargne, les marchés financiers et les industries. Une revue de la littérature scientifique vient ensuite préciser notre problématique en dégageant les conséquences paradoxales du développement financier des fonds de pension sur le salariat. Après avoir posé ces premiers repères utiles à la compréhension de notre objet de recherche, nous produisons au chapitre II une analyse socio-historique du développement des fonds de pension au Canada. Celle-ci prend la forme d'une typologie historique à travers laquelle sont reconstituées empiriquement les principales phases ayant ponctué le procès d'institutionnalisation des fonds de pension au sein de la société canadienne, et ce, tant sur le plan financier que sur le plan de la protection sociale. Nous proposons finalement au dernier chapitre une interprétation sociologique de la détérioration de la qualité de la protection sociale fournie par les fonds de pension. En nous appuyant sur une analyse détaillée de l'intrusion du risque financier au sein de la structure institutionnelle et organisationnelle des fonds de pension canadiens, nous tentons de démontrer que ces derniers obéissent maintenant à la logique de la spéculation financière au détriment de la logique de la protection sociale.
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MOTS-CLÉS DE L’AUTEUR : Fonds de pension, financiarisation, protection sociale, retraite, capitalisme avancé, finance, marché, organisation
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Tossou, Ayéko Appolinaire. "Impact démographique et performances économiques des immigrants : une approche régionale au Québec (1976-1996) et au Canada (1996)". Thèse, 2003. http://hdl.handle.net/1866/14832.
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Legault, Marie-Hélène. "Impact, dans cinq provinces canadiennes, de l'introduction de la prestation nationale pour enfants (PNE) sur les revenus et la consommation de femmes monoparentales". Mémoire, 2007. http://www.archipel.uqam.ca/944/1/M10111.pdf.
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En 1998, le gouvernement canadien a introduit la Prestation nationale pour enfants (PNE). Dans le cadre de ce programme, les provinces pouvaient diminuer les prestations d'aide sociale des familles d'un montant équivalent au supplément offert par la PNE et investir ces montants dans des services ou programmes qui favorisent la participation des parents au marché du travail. Cinq provinces ont adhéré à ce principe de récuperation («clawback» en anglais) . Nous les nommerons les provinces intégrationnistes. Le but de ce mémoire est d'évaluer, pour les cinq provinces intégrationnistes, l'impact de l'introduction de la PNE sur les revenus et la consommation de femmes monoparentales. Pour y parvenir, nous avons utilisé un modèle économétrique utilisant une méthode de différence-en-différences-en-différences (DDD) dans un contexte d'expérience quasi-naturelle. Nous avons utilisé les données de l'Enquête sur les dépenses des ménages (1997 à 2000) de Statistique Canada.
En ce qui a trait aux résultats sur les revenus, 15,4 points de pourcentage de l'augmentation du nombre de femmes monoparentales travaillant à temps plein est le fruit de l'introduction de la PNE. Du côté des dépenses de consommation, il y a eu des augmentations de dépenses significatives pour l'alimentation, les loisirs, la lecture, l'achat de biens durables (excluant le logement) et les dépenses courantes totales. Il ressort que les biens durables accaparent près de 40 % de l'augmentation des dépenses courantes totales. Les résultats démontrent que la PNE a eu un impact plus marqué sur les femmes ayant moins de contraintes pour accéder au marché du travail et qui avaient un niveau de revenu leur permettant de subvenir principalement à leurs dépenses courantes. De plus, ces femmes n'avaient pas, avant l'introduction de la PNE, diminué fortement le montant des dépenses courantes. Bien que la recherche et les analyses soient fondées sur des données de Statistique Canada, les opinions exprimées ne représentent pas celles de Statistique Canada. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Revenu, Travail, Femmes monoparentales, Consommation, Programme de soutien de revenu, Prestation nationale pour enfants.
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Boulet, Maude. "L’évolution de la qualité d’emploi des immigrants du Canada par rapport aux natifs : une comparaison interprovinciale". Thèse, 2013. http://hdl.handle.net/1866/10132.
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Il est bien connu que les immigrants rencontrent plusieurs difficultés d’intégration dans le marché du travail canadien. Notamment, ils gagnent des salaires inférieurs aux natifs et ils sont plus susceptibles que ces derniers d’occuper des emplois précaires ou pour lesquels ils sont surqualifiés. Dans cette recherche, nous avons traité de ces trois problèmes sous l’angle de la qualité d’emploi. À partir des données des recensements de la population de 1991 à 2006, nous avons comparé l’évolution de la qualité d’emploi des immigrants et des natifs au Canada, mais aussi au Québec, en Ontario et en Colombie-Britannique. Ces comparaisons ont mis en évidence la hausse du retard de qualité d’emploi des immigrants par rapport aux natifs dans tous les lieux analysés, mais plus particulièrement au Québec. Le désavantage des immigrants persiste même lorsqu’on tient compte du capital humain, des caractéristiques démographiques et du taux de chômage à l’entrée dans le marché du travail.
La scolarité, l’expérience professionnelle globale et les connaissances linguistiques améliorent la qualité d’emploi des immigrants et des natifs. Toutefois, lorsqu’on fait la distinction entre l’expérience de travail canadienne et l’expérience de travail étrangère, on s’aperçoit que ce dernier type d’expérience réduit la qualité d’emploi des immigrants. Dans ces circonstances, nous trouvons incohérent que le Canada et le Québec continuent à insister sur ce critère dans leur grille de sélection des travailleurs qualifiés. Pour valoriser les candidats les plus jeunes ayant peu d’expérience de travail dans leur pays d’origine, nous suggérons d’accroître l’importance accordée à l’âge dans ces grilles au détriment de l’expérience. Les jeunes, les étudiants étrangers et les travailleurs temporaires qui possèdent déjà une expérience de travail au Canada nous apparaissent comme des candidats à l’immigration par excellence.
Par contre, les résultats obtenus à l’aide de la méthode de décomposition de Blinder-Oaxaca ont montré que l’écart de qualité d’emploi entre les immigrants et les natifs découle d’un traitement défavorable envers les immigrants dans le marché du travail. Cela signifie que les immigrants sont pénalisés au chapitre de la qualité d’emploi à la base, et ce, peu importe leurs caractéristiques. Dans ce contexte, la portée de tout ajustement aux grilles de sélection risque d’être limitée. Nous proposons donc d’agir également en aval du problème à l’aide des politiques d’aide à l’intégration des immigrants. Pour ce faire, une meilleure concertation entre les acteurs du marché du travail est nécessaire. Les ordres professionnels, le gouvernement, les employeurs et les immigrants eux-mêmes doivent s’engager afin d’établir des parcours accélérés pour la reconnaissance des compétences des nouveaux arrivants.
Nos résultats indiquent aussi que le traitement défavorable à l’égard des immigrants dans le marché du travail est plus prononcé au Québec qu’en Ontario et en Colombie-Britannique. Il se peut que la société québécoise soit plus réfractaire à l’immigration vu son caractère francophone et minoritaire dans le reste de l’Amérique du Nord. Pourtant, le désir de protéger la langue française motive le Québec à s’impliquer activement en matière d’immigration depuis longtemps et la grille de sélection québécoise insiste déjà sur ce critère. D’ailleurs, près des deux tiers des nouveaux arrivants au Québec connaissent le français en 2011.It is well documented that immigrants face many difficulties in the Canadian labour market. Particularly, compared to native-born, they earn lower wages, occupy more precarious jobs and are often overqualified. In this research, we discuss these three issues in terms of job quality. Using the data from the 1991 to 2006 Canadian population censuses, we compare the trends in job quality of immigrants and native-born in Canada, Quebec, Ontario and British Columbia. These comparisons highlight the rising gap in job quality between immigrants and native-born in the four geographical areas, but especially in Quebec. This gap persists even after controlling human capital, demographic variables and unemployment rate at entry in the labour market. Overall, we found that education, work experience and language skills improve the job quality of immigrants and their native-born counterparts. However, when we separate Canadian and foreign work experience, we find that the latter type of experience reduces job quality of immigrants. In these circumstances, it is counterproductive that Canada and Quebec continue to insist on this criterion in the point systems. We also suggest increasing the importance of age in the point systems in order to encourage the admission of younger candidates with little or no foreign experience. Youth, foreign students and temporary workers who already have work experience in Canada appear to be ideal candidates for immigration. Nevertheless, using Blinder-Oaxaca decomposition method, we show that the job quality gap between immigrants and natives is mainly due to unfavourable treatment of immigrants in the labour market. This means that immigrants are penalized in terms of job quality regardless of their characteristics. In this context, the selection of the best candidates for immigration may produce a limited effect. We therefore suggest acting downstream with public policy to support employment integration of immigrants. To do so, a better coordination between all actors in the labour market is required. Professional orders, government, employers and immigrants must establish accelerated pathways of skills recognition for newcomers. In addition, our results indicate that the treatment of immigrants in the labour market is more problematic in Quebec compared to Ontario and British Columbia. It is likely that Quebec society is less open to immigration given its francophone character and its minority status in North America. Since the beginning, the desire to protect the French language motivates Quebec to be actively involved in immigration and the Quebec point system already emphasizes this criterion. Moreover, nearly two-thirds of newcomers to Quebec speak French in 2011.
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Li-PingHo y 何立平. "Development of bacterial subunit vaccine for cobia (Rachycentron canadum) against Photobacterium damselae ssp. piscicida by reverse vaccinology". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/02396316074481561037.
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Basi, Ibrahim Z. "Evaluation of parsimonious 2D kirchhoff and reverse-time prestack depth migrations of seismic data from the western canadian basin /". 2006. http://proquest.umi.com/pqdweb?did=1540098811&sid=1&Fmt=2&clientId=10361&RQT=309&VName=PQD.
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Bériault, Philippe. "L'incidence des impôts des sociétés". Mémoire, 2007. http://www.archipel.uqam.ca/698/1/M10143.pdf.
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Afin d'évaluer l'incidence des impôts des sociétés au Canada, nous avons développé un modèle économétrique tenant compte des mécanismes de transfert identifiés dans la littérature. Le travail a pour but de déterminer si l'augmentation des taxes directes des sociétés est associée à une diminution de la rémunération de la main-d'oeuvre et à une augmentation des prix. Cette pratique permettrait aux sociétés de transférer leur fardeau fiscal sur les salariés ou à l'ensemble des consommateurs. Les résultats ont démontré que l'impôt sur les bénéfices des sociétés, ainsi que la taxe sur le capital, ont un effet significativement négatif sur le salaire réel. Les travailleurs supporteraient donc une part des frais des impôts des sociétés. Ces résultats concordent avec la littérature. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Impôts des sociétés, Taxe sur le capital, Salaire.
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Gonçalves, Soraia do Nascimento. "O contributo do gestor de canais para a produtividade de reservas de alojamento e o seu impacto na gestão da receita: relatório de estágio no departamento de Revenue & Yield na MTS Globe". Master's thesis, 2020. http://hdl.handle.net/10400.1/16850.
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O presente relatório refere-se a um estágio realizado no âmbito do Mestrado em Direção e Gestão Hoteleira da Escola Superior de Gestão, Hotelaria e Turismo – Universidade do Algarve. O respetivo estágio decorreu entre outubro de 2019 e maio de 2020 na DMC MTS Globe Portugal, no escritório situado na cidade de Faro, no departamento de Revenue & Yield.
O objetivo deste relatório é expressar com alicerce na literatura, os normativos e procedimentos adotados no estágio, interligando-os com os conteúdos administrados no primeiro ano do mestrado.
Com base na operacionalização dos conteúdos foi realizada uma análise que tem o objetivo de retirar ilações acerca do impacto do gestor de canais nos resultados da organização, a nível de reservas e gestão de receita. A técnica utilizada nesta análise foi uma recolha dos dados do sistema informático da organização, autorizada pela MTS Globe, com base numa amostra de 273 unidades hoteleiras; a partir dos dados recolhidos foi realizada uma comparação entre a informação relativa a janeiro de 2020 e o período homólogo de 2019.
O resultado global da análise realizada foi positivo, existindo casos singulares onde se verificou um impacto negativo, devidamente justificado por diferentes fatores especificados na apresentação de resultados.
O estágio realizado e respetivo relatório decorreram durante o início da atual pandemia mundial provocada pela doença Covid-19. Apesar das atividades não terem sofrido interrupções, houve uma natural adaptação da organização tendo sido imposto o teletrabalho na conclusão do estágio. Na própria redação do presente relatório existiram adaptações e alterações a realizar, como é o caso de uma secção específica destinada a contextualizar o impacto da pandemia na indústria e na própria organização acolhedora; para além de alterações na abordagem dos resultados, em que foi pertinente analisar dados referentes a um período decorrido antes da propagação do vírus Covid-19 pelo mundo.This report refers to an internship carried out under the master’s degree in Hotel Management at Higher School of Management, Hospitality and Tourism – University of Algarve. The respective internship took place between October 2019 and May 2020 at MTS Globe Portugal DMC, at office located in Faro city, in Revenue & Yield department. The purpose of this report is to express based in the literature, the norms and procedures adopted in the internship, linking them with the contents administered in the first year of the master’s degree. Based on the operationalization of the contents, an analysis was carried out with the purpose of drawing conclusions about the impact of channel manager on the organization’s results, in terms of bookings and revenue management. The technique used in this analysis was a data collection from the organization’ s computer system, authorized by MTS Globe, based on a sample of 273 hotel units; From the data collected, a comparison was made between the information relating to January 2020 and the same period of 2019. The overall result of the analysis was positive, with singular cases where there was a negative impact, properly justified by different factors specified in the presentation of results. The internship and respective report took place during the beginning of the current global pandemic caused by Covid-19 disease. Although the activities were not interrupted, there was a natural adaptation of the company, with telework being imposed at the conclusion of the internship. In the writing of this report there were adaptations and changes to be made, as is the case of a specific section designed to contextualize the impact of the pandemic on the industry and in the welcoming organization; in addition to changes in the approach of the results where it was relevant to analyze data referring to a period occurred before the spread of the Covid-19 virus around the world.
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Sarmento, Miguel da Fonseca Botelho Rodrigues. "Exploration of innovative products in airline services". Master's thesis, 2020. http://hdl.handle.net/10071/21409.
Texto completoResumen
Due to the fierce competition inherent in the aviation industry combined with low profitability and high operating costs, airlines are called upon to pursue additional revenue in order to be financially sustainable. This research work examines the offer of the airlines seeking to understand the needs of passengers and the opportunities that potentially arise from them. In collaboration with TAP Air Portugal, the path is to innovate in the areas of ancillary services by improving the value proposition offered to passengers and by selling more through direct channels.
Passenger’s travelling journey is analyzed trying to understand passenger preferences along this process. The relationship between the passenger and the airline specifically on passenger trust, airline reliability and acceptance of new products and services are explored. Lastly, it is also analyzed the possibility of airlines in reselling the airplane tickets.
Through the design and execution of an online survey, primary data was collected from the responses of 300 air passengers in order to explore passenger needs and the potential of innovative airline products and services. Therefore, through statistical analysis, it was found the reasons that make passengers not to acquire their airplane ticket directly with the airline. It was found that passengers are not satisfied with the information obtained and that they feel the need of being well advised to properly plan and make their trips. It was also found that passengers demonstrate a positive acceptance to exchange their airplane ticket, to a similar date, as long as they are refunded for doing so.Devido à forte concorrência inerente à indústria da aviação, combinada com baixos lucros e custos operacionais significativos, as companhias aéreas necessitam captar receitas adicionais para serem financeiramente sustentáveis. Este trabalho de pesquisa examina as companhias aéreas procurando perceber as necessidades dos passageiros e as oportunidades que daí surjam. Em colaboração com a TAP Air Portugal, o caminho passa pela inovação na venda de "ancillaries" aumentando a proposta de valor ao cliente e vendendo mais nos canais diretos. Assim, a jornada de viagem do passageiro é analisada tentando perceber as suas preferências ao longo deste processo. A relação do passageiro com as companhias aéreas nomeadamente aos níveis de confiança, fiabilidade e aceitação de novos produtos e serviços são explorados. Por último, foi também analisada a possibilidade de as companhias aéreas revenderem os bilhetes de avião. Através da criação e execução de um inquérito online foram obtidos dados relativamente a 300 passageiros que usualmente viajam de avião de modo a explorar as suas necessidades e potenciais inovações em produtos e serviços. Assim, através de analises estatísticas, foram apuradas as razões que levam os passageiros a não adquirir o seu bilhete de avião diretamente com a companhia aérea. Foi apurado que os passageiros não estão satisfeitos com a informação que obtêm e que sentem a necessidade em serem devidamente aconselhados ao fazerem as suas viagens. Foi também apurado que os passageiros demonstram um nível positivo de aceitação para trocarem o seu bilhete de avião, para uma data próxima, se forem reembolsados para o fazer.