Worldwide convergence of IFRS: Evidence from the global automotive industry

Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.

Services growth and convergence: Getting India’s states together

India’s success story in services is well documented at the national level, but similar literature does not exist for India’s states. In this paper, we bridge this gap in research by looking at India’s services growth at the sub-national level and in doing so, also challenge existing literature by arguing that this growth has positive implications for income distribution. The first interesting finding is that even as per capita income is not converging across India’s states, per capita services are and we provide evidence for this both in terms of traditional measures of sigma- and beta-convergence and more recent panel unit root tests. Secondly, not only is external demand an important determinant of services value added at the state level, but this demand also emanates from all over the country rather than being concentrated in the neighbouring or richer states. This suggests that the benefits from services growth are being distributed more widely than may be perceived.

Evaluating tests for convergence of economic series using Monte Carlo methods with an application to real GDP's per head.

Doutoramento em Economia.

Convergence of gender roles in a globalized world: international comparison of family and gender roles

This paper examines emerging and changing gender roles in different regions of the world. Using data on 12 countries from last three ISSP Special Modules “Family and Changing Gender Roles” (1994, 2002 and 2012), we compare the evolution of gender roles about motherhood and fatherhood and its relation with the extension of women as breadwinners around the world: four Western Europe countries, representatives of different models of Welfare State (Germany, United Kingdom, Norway and Spain) plus United States, three former Soviet nations (Russia, Poland and Czech Republic), two Latin American countries (Chile and Mexico) and two Asian nations (Japan and Taiwan). Data show that family change (measured both in terms of attitudes and social practices) is spreading from Western contexts to other regions of the world, although the pace of this change varies from one country to another, depending on cultural, economic and political factors.

La régulation de l’économie numérique au Sénégal : la convergence des télécommunications et de l’audiovisuel

Établir une régulation de l’économie numérique au Sénégal représente un enjeu fondamental pour les gouvernants et l’ensemble des acteurs qui la compose. Suivant une démarche plus globalisée, d’énormes mutations normatives visant les rationalités et les mécanismes de réglementations ont évolué dans le temps donnant une place plus considérable au droit dans les politiques publiques des États. Différents modèles normatifs et institutionnels sont ainsi adaptés pour prendre en charge le phénomène de la convergence dépendamment du contexte réglementaire du pays. Pour ce qui est du contexte actuel du Sénégal, l’étanchéité des réglementations relatives aux télécommunications et à l’audiovisuel, désormais convergent, est fondée sur un modèle de réglementation sectorielle. Toutefois, leur convergence a provoqué un brouillage des frontières qui risque désormais de poser des conséquences énormes sur le plan normatif tel que des risques d’enchevêtrement sur le plan institutionnel ou réglementaire. Or au plan national, il n’existe à ce jour aucun texte visant à assoir les bases d’une régulation convergente. Ainsi, à la question de savoir si la régulation sectorielle est pertinente au regard de l’environnement du numérique marqué par la convergence, il s’est avéré qu’elle pourrait être adoptée comme modèle à court terme. Mais dans un but de réaliser des économies d’échelle pour réguler efficacement les différents secteurs et industries infrastructurelles, il faut un modèle de régulation unique marquée par la fusion de l’ARTP et du CNRA. D’une part, la régulation sectorielle permet d’accompagner la transition vers le numérique déjà lancée et d’autre part la régulation multisectorielle servira une fois la convergence des marchés établis.

BUILDING A DISCOURSE: BRIDGING THE GAP BETWEEN NEW MEDIA'S CONVERGENCE AND RHETORIC AND COMPOSITION'S MULTIMODALITY

My dissertation emphasizes the use of narrative structuralism and narrative theories about storytelling in order to build a discourse between the fields of New Media and Rhetoric and Composition. Propp's morphological analysis and the breaking down of stories into component pieces aides in the discussion of storytelling as it appears in and is mediated by digital and computer technologies. New Media and Rhetoric and Composition are aided by shared concerns for textual production and consumption. In using the notion of "kairotic reading" (KR), I show the interconnectedness and interdisciplinarity required in the development of pedagogy utilized to teach students to develop into reflective practitioners that are aware of their rhetorical surroundings and can made sound judgments concerning their own message generation and consumption in the workplace. KR is a transferable skill that is beneficial to students and teachers alike. The dissertation research utilizes theories of New Media and New Media-influenced practitioners, including Jenkins' theory of convergence, Bourdieu's notion of taste, Gee's term "semiotic domains," and Manovich's "modification." These theoretical pieces are combined in order to show how KR can be extended by convergent narrative practices. In order to build connections with New Media, the consideration and inclusion of Kress and van Leeuwen's multimodality, Selber's "reflective practitioners," and Selfe's definition of multimodal composing allow for a greater establishment of conversation order to create a richer conversation around the implications of metacognitive development and practitioner reflexivity with scholars in New Media. My research also includes analysis of two popular media franchises Deborah Harkness' A Discovery of Witches and Fox's Bones television series to show similarities and differences among convergence-linked and multimodal narratives. Lastly, I also provide example assignments that can be taken, further developed, and utilized in classrooms engaging in multimodal composing practices. This dissertation pushes consideration of New Media into the work already being performed by those in Rhetoric and Composition.

Computer Aided Design Algorithmic Technique for Very Large Scale Integrated Circuit Design and Smart Home Embedded System Design

To tackle the challenges at circuit level and system level VLSI and embedded system design, this dissertation proposes various novel algorithms to explore the efficient solutions. At the circuit level, a new reliability-driven minimum cost Steiner routing and layer assignment scheme is proposed, and the first transceiver insertion algorithmic framework for the optical interconnect is proposed. At the system level, a reliability-driven task scheduling scheme for multiprocessor real-time embedded systems, which optimizes system energy consumption under stochastic fault occurrences, is proposed. The embedded system design is also widely used in the smart home area for improving health, wellbeing and quality of life. The proposed scheduling scheme for multiprocessor embedded systems is hence extended to handle the energy consumption scheduling issues for smart homes. The extended scheme can arrange the household appliances for operation to minimize monetary expense of a customer based on the time-varying pricing model.

RATE OF CONVERGENCE OF MAXIMUM LIKELIHOOD ESTIMATORS UNDER RELAXED SMOOTHNESS CONDITIONS ON THE LIKELIHOOD FUNCTION

This report reviews literature on the rate of convergence of maximum likelihood estimators and establishes a Central Limit Theorem, which yields an O(1/sqrt(n)) rate of convergence of the maximum likelihood estimator under somewhat relaxed smoothness conditions. These conditions include the existence of a one-sided derivative in θ of the pdf, compared to up to three that are classically required. A verification through simulation is included in the end of the report.

La régulation de l’économie numérique au Sénégal : la convergence des télécommunications et de l’audiovisuel

Établir une régulation de l’économie numérique au Sénégal représente un enjeu fondamental pour les gouvernants et l’ensemble des acteurs qui la compose. Suivant une démarche plus globalisée, d’énormes mutations normatives visant les rationalités et les mécanismes de réglementations ont évolué dans le temps donnant une place plus considérable au droit dans les politiques publiques des États. Différents modèles normatifs et institutionnels sont ainsi adaptés pour prendre en charge le phénomène de la convergence dépendamment du contexte réglementaire du pays. Pour ce qui est du contexte actuel du Sénégal, l’étanchéité des réglementations relatives aux télécommunications et à l’audiovisuel, désormais convergent, est fondée sur un modèle de réglementation sectorielle. Toutefois, leur convergence a provoqué un brouillage des frontières qui risque désormais de poser des conséquences énormes sur le plan normatif tel que des risques d’enchevêtrement sur le plan institutionnel ou réglementaire. Or au plan national, il n’existe à ce jour aucun texte visant à assoir les bases d’une régulation convergente. Ainsi, à la question de savoir si la régulation sectorielle est pertinente au regard de l’environnement du numérique marqué par la convergence, il s’est avéré qu’elle pourrait être adoptée comme modèle à court terme. Mais dans un but de réaliser des économies d’échelle pour réguler efficacement les différents secteurs et industries infrastructurelles, il faut un modèle de régulation unique marquée par la fusion de l’ARTP et du CNRA. D’une part, la régulation sectorielle permet d’accompagner la transition vers le numérique déjà lancée et d’autre part la régulation multisectorielle servira une fois la convergence des marchés établis.

Does international trade produce convergence?

In spite of increasing globalization around the world, the effects of international trade on economic growth are not very clear. I consider an endogenous economic growth model in an open economy with the Home Market Effect (HME) and non-homothetic preferences in order to identify some determinants of the different results in this relationship. The model shows how trade between similar countries leads to convergence in economic growth when knowledge spillovers are present, while trade between very asymmetric countries produces divergence and may become trade in a poverty or growth trap. The results for welfare move in the same direction as economic growth since convergence implies increases in welfare for both countries, while divergence leads to increases in welfare for the largest country and the opposite for its commercial partner in the absence of knowledge spillovers. International trade does not implicate greater welfare as is usual in a static context under CES preferences.

Convergence time to equilibrium distributions of autonomous and periodic non-autonomous graphs

We present some estimates of the time of convergence to the equilibrium distribution in autonomous and periodic non-autonomous graphs, with ergodic stochastic adjacency matrices, using the eigenvalues of these matrices. On this way we generalize previous results from several authors, that only considered reversible matrices.

Individuals in the Workplatform. Exploring Implications for Work Identity and Algorithmic Reputation Management

In the new world of work, workers not only change jobs more frequently, but also perform independent work on online labor markets. As they accomplish smaller and shorter jobs at the boundaries of organizations, employment relationships become unstable and career trajectories less linear. These new working conditions question the validity of existing management theories and call for more studies explaining gig workers’ behavior. Aim of this dissertation is contributing to this emerging body of knowledge by (I) exploring how gig workers shape their work identity on online platforms, and (II) investigating how algorithmic reputation changes dynamics of quality signaling and affects gig workers’ behavior. Chapter 1 introduces the debate on gig work, detailing why existing theories and definitions cannot be applied to this emergent workforce. Chapter 2 provides a systematic review of studies on individual work in online labor markets and identifies areas for future research. Chapter 3 describes the exploratory, qualitative methodology applied to collect and analyze data. Chapter 4 presents the first empirical paper investigating how the process of work identity construction unfolds for gig workers. It explores how digital platforms, intended both as providers of technological features and online environments, affect this process. Findings reveal the online environment constrains the action of workers who are pushed to take advantage of platform’s technological features to succeed. This interplay leads workers to develop an entrepreneurial orientation. Drawing on signaling theory, Chapter 5 understands how gig workers interpret algorithmic calculated reputation and with what consequences for their experience. Results show that, after complying to platform’s rules in the first period, freelancers respond to algorithmic management through different strategies – i.e. manipulation, nurturing relationships, and living with it. Although reputation scores standardize information on freelancers’ quality, and, apparently, freelancers’ work, this study shows instead responses to algorithmic control can be diverse.

Algorithmic business and EU law on fair trading

This thesis studies how commercial practice is developing with artificial intelligence (AI) technologies and discusses some normative concepts in EU consumer law. The author analyses the phenomenon of 'algorithmic business', which defines the increasing use of data-driven AI in marketing organisations for the optimisation of a range of consumer-related tasks. The phenomenon is orienting business-consumer relations towards some general trends that influence power and behaviors of consumers. These developments are not taking place in a legal vacuum, but against the background of a normative system aimed at maintaining fairness and balance in market transactions. The author assesses current developments in commercial practices in the context of EU consumer law, which is specifically aimed at regulating commercial practices. The analysis is critical by design and without neglecting concrete practices tries to look at the big picture. The thesis consists of nine chapters divided in three thematic parts. The first part discusses the deployment of AI in marketing organisations, a brief history, the technical foundations, and their modes of integration in business organisations. In the second part, a selected number of socio-technical developments in commercial practice are analysed. The following are addressed: the monitoring and analysis of consumers’ behaviour based on data; the personalisation of commercial offers and customer experience; the use of information on consumers’ psychology and emotions, the mediation through marketing conversational applications. The third part assesses these developments in the context of EU consumer law and of the broader policy debate concerning consumer protection in the algorithmic society. In particular, two normative concepts underlying the EU fairness standard are analysed: manipulation, as a substantive regulatory standard that limits commercial behaviours in order to protect consumers’ informed and free choices and vulnerability, as a concept of social policy that portrays people who are more exposed to marketing practices.

A distributed middleware for IT/OT convergence in modern industrial environments

The modern industrial environment is populated by a myriad of intelligent devices that collaborate for the accomplishment of the numerous business processes in place at the production sites. The close collaboration between humans and work machines poses new interesting challenges that industry must overcome in order to implement the new digital policies demanded by the industrial transition. The Industry 5.0 movement is a companion revolution of the previous Industry 4.0, and it relies on three characteristics that any industrial sector should have and pursue: human centrality, resilience, and sustainability. The application of the fifth industrial revolution cannot be completed without moving from the implementation of Industry 4.0-enabled platforms. The common feature found in the development of this kind of platform is the need to integrate the Information and Operational layers. Our thesis work focuses on the implementation of a platform addressing all the digitization features foreseen by the fourth industrial revolution, making the IT/OT convergence inside production plants an improvement and not a risk. Furthermore, we added modular features to our platform enabling the Industry 5.0 vision. We favored the human centrality using the mobile crowdsensing techniques and the reliability and sustainability using pluggable cloud computing services, combined with data coming from the crowd support. We achieved important and encouraging results in all the domains in which we conducted our experiments. Our IT/OT convergence-enabled platform exhibits the right performance needed to satisfy the strict requirements of production sites. The multi-layer capability of the framework enables the exploitation of data not strictly coming from work machines, allowing a more strict interaction between the company, its employees, and customers.

[collective Health Paradigms: A Brief Reflection].

The article discusses the possibility of applying Kuhn's concept of paradigm to collective health. The concept and its use in epidemiology, planning and the social sciences are reviewed briefly. The study stresses the multi-paradigmatic character of collective health, resulting from the convergence of multiple epistemologies and the involvement of diverse fields such as the biological sciences, philosophy, the social sciences and humanities.