Les mouvances réglementaires entourant la profession comptable au lendemain de crises financières : propagation du discours néolibéral, production de mythes et gouvernance en silo

C’est en réponse aux plus récentes crises financières que plusieurs processus réglementaires – dont certains constituent les objets d’étude de cette thèse – ont été déployés pour concevoir et implanter diverses réformes « d’amélioration » au sein de la pratique professionnelle des auditeurs financiers. Tant la crise du début des années 2000 que celle de 2007-2008 auraient attiré de vives critiques à l’égard du travail des auditeurs et de leur contribution (prétendument défaillante) au sein du fonctionnement des marchés des capitaux. Considérant leur fonction de « chien de garde » qui est censée assurer, avant tout, la protection du public au sein de ces marchés, il semblait inévitable que leur travail soit, dans une certaine mesure, remis en doute à travers les processus de révision réglementaire mis en place. C’est ainsi que chacun des trois articles qui composent cette thèse offre une analyse de différents aspects – tels que la mise en place, le déroulement, la nature et la substance des discours et des résultats – liés à ces processus de révision réglementaire qui entourent la pratique professionnelle des auditeurs au lendemain des crises financières. En somme, en plus d’indiquer comment ces processus ne sont point à l’abri de controverses, les conclusions de cette thèse inciteront à ce qu’une attention sérieuse soit portée à leur égard afin de préserver le bienfondé de la profession des comptables et des auditeurs. Alors que, dans le premier article, il sera question d’illustrer l’infiltration (critiquable) d’un discours néolibéral au sein des débats qui entourent les processus de révision réglementaire dont il est question, dans le deuxième article, il sera question d’exposer, au sein de ces processus, un mécanisme de production de mythes prônant un certain statu quo. Par ailleurs, dans le dernier article, en plus de mettre en évidence le fait que les approches de gouvernance déployées à travers ces processus de révision réglementaire ne sont pas suffisamment englobantes, on pourra aussi prendre conscience de l’inféodation de l’expertise de l’audit face à son environnement (et plus précisément, face aux expertises de la normalisation comptable et de la financiarisation de l’économie). Sous un regard critique, et à travers des analyses qualitatives, chacun des articles de cette thèse permettra de remettre en question certaines facettes des processus réglementaires et institutionnels qui entourent le champ de la comptabilité et de l’audit.

Juniperus navicularis - a study of Portuguese population structure and fitness

Juniperus navicularis Gand. is a dioecious endemic conifer that constitutes the understory of seaside pine forests in Portugal, areas currently threatened by increasing urban expansion. The aim of this study is to assess the conservation status of previously known populations of this species located on its core area of distribution. The study was performed in south-west coast of Portugal. Three populations varying in size and pine density were analyzed. Number of individuals, population density, spatial distribution and individual characteristics of junipers were estimated. Female cone, seed characteristics and seed viability were also evaluated. Results suggest that J. navicularis populations are vulnerable because seminal recruitment is scarce, what may lead to a reduction of genetic variability due solely to vegetative propagation. This vulnerability seems to be strongly determined by climatic constraints toward increasing aridity. Ratio between male and female shrubs did not differ from 1:1 in any population. Deviations from 1:1 between mature and non-mature plants were found in all populations, denoting population ageing. Very low seed viability was observed. A major part of described Juniperus navicularis populations have disappeared through direct habitat loss to urban development, loss of fitness in drier and warmer locations and low seed viability. This study is the first to address J. navicularis conservation, and represents a valuable first step toward this species preservation.

Acoustic Propagation over Periodic and Quasi-Period Rough Surfaces Proceedings

Numerical techniques such as the Boundary Element Method, Finite Element Method and Finite Difference Time Domain have been used widely to investigate plane and curved wave-front scattering by rough surfaces. For certain shapes of roughness elements (cylinders, semi-cylinders and ellipsoids) there are semi-analytical alternatives. Here, we present a theory for multiple scattering by cylinders on a hard surface to investigate effects due to different roughness shape, the effects of vacancies and variation of roughness element size on the excess attenuation due to a periodically rough surfaces.

Prospecção clonal em variedades viníferas na região da Serra Gaúcha.

A seleção clonal supõe que o cultivo prolongado de uma determinada variedade origina variabilidade nos indivíduos daquela população. O presente trabalho teve por objetivo prospectar e identificar plantas de variedades viníferas com base em suas características morfológicas, fenológicas e fitossanitárias em vinhedos antigos.

Outcomes of global coagulation assays in patients with Philadelphia-negative myeloproliferative neoplasms with respect to genetic determinants of clonal progression

Classical myeloproliferative neoplasms (MPNs) are hematopoietic stem cell disorders that manifest with inflammation, promotion of atherosclerosis, hypercoagulability, fibrosis, and clonal evolution. The complex biological background lends itself to multi-omics studies. We have previously shown that reduced platelet fibrinogen receptor (PFR) expression may follow hyperactivation of plasma-dependent mechanisms, such as tissue factor (TF) release, unbalanced thrombin generation, involvement of protease-activated receptors (PARs). Acetylsalicylic acid (ASA) helped to restore the expression of PFRs. In this study, we enrolled 53 MPN patients, subjecting them to advanced genetic testing (panel of 30 genes in NGS), global coagulation testing (Rotational Thromboelastometry - ROTEM) and cytofluorometric determination of PFRs. ROTEM parameters appear to differ considerably depending on the type of pathology under investigation, cell count, and selected mutations. Essential thrombocythemia (ET) and CALR mutation appear to correlate with increased efficiency of both classical coagulation pathways, with significantly more contracted clot formation times (CFTs). In contrast, primary myelofibrosis (PMF) and polycythemia vera (PV) show greater imbalances in the hemostatic system. PV, probably due to its peculiar hematological features, shows a lengthening of the CFT and, at the same time, a selective contraction of parameters in INTEM with the increase of platelets and white blood cells. PMF - in contrast - seems to exploit the extrinsic pathway more to increase cell numbers. The presence of DNMT3A mutations is associated with reduced clotting time (CT) in EXTEM, while ASXL1 causes reduced maximal lysis (ML). EZH2 could be responsible for the elongation of CFT in INTEM assay. In addition, increased PFR expression is associated with history of hemorrhage and sustained CT time in FIBTEM under ASA prophylaxis. Our findings corroborate the existing models on the connection between fibrosis, genetic complexity, clonal progression, and hypercoagulability. Global coagulation assays and PFR expression are potentially useful tools for dynamic evaluation of treatments’ outcomes.

Enabling 5G and beyond: millimeter wave propagation and cloud RAN evolution

In the last few years, mobile wireless technology has gone through a revolutionary change. Web-enabled devices have evolved into essential tools for communication, information, and entertainment. The fifth generation (5G) of mobile communication networks is envisioned to be a key enabler of the next upcoming wireless revolution. Millimeter wave (mmWave) spectrum and the evolution of Cloud Radio Access Networks (C-RANs) are two of the main technological innovations of 5G wireless systems and beyond. Because of the current spectrum-shortage condition, mmWaves have been proposed for the next generation systems, providing larger bandwidths and higher data rates. Consequently, new radio channel models are being developed. Recently, deterministic ray-based models such as Ray-Tracing (RT) are getting more attractive thanks to their frequency-agility and reliable predictions. A modern RT software has been calibrated and used to analyze the mmWave channel. Knowledge of the electromagnetic properties of materials is therefore essential. Hence, an item-level electromagnetic characterization of common construction materials has been successfully achieved to obtain information about their complex relative permittivity. A complete tuning of the RT tool has been performed against indoor and outdoor measurement campaigns at 27 and 38 GHz, setting the basis for the future development of advanced beamforming techniques which rely on deterministic propagation models (as RT). C-RAN is a novel mobile network architecture which can address a number of challenges that network operators are facing in order to meet the continuous customers’ demands. C-RANs have already been adopted in advanced 4G deployments; however, there are still some issues to deal with, especially considering the bandwidth requirements set by the forthcoming 5G systems. Open RAN specifications have been proposed to overcome the new 5G challenges set on C-RAN architectures, including synchronization aspects. In this work it is described an FPGA implementation of the Synchronization Plane for an O-RAN-compliant radio system.

Propagation modelling and resource allocation in mobile radio communications

Over the past years, ray tracing (RT) models popularity has been increasing. From the nineties, RT has been used for field prediction in environment such as indoor and urban environments. Nevertheless, with the advent of new technologies, the channel model has become decidedly more dynamic and to perform RT simulations at each discrete time instant become computationally expensive. In this thesis, a new dynamic ray tracing (DRT) approach is presented in which from a single ray tracing simulation at an initial time t0, through analytical formulas we are able to track the motion of the interaction points. The benefits that this approach bring are that Doppler frequencies and channel prediction can be derived at every time instant, without recurring to multiple RT runs and therefore shortening the computation time. DRT performance was studied on two case studies and the results shows the accuracy and the computational gain that derives from this approach. Another issue that has been addressed in this thesis is the licensed band exhaustion of some frequency bands. To deal with this problem, a novel unselfish spectrum leasing scheme in cognitive radio networks (CRNs) is proposed that offers an energy-efficient solution minimizing the environmental impact of the network. In addition, a network management architecture is introduced and resource allocation is proposed as a constrained sum energy efficiency maximization problem. System simulations demonstrate an increment in the energy efficiency of the primary users’ network compared with previously proposed algorithms.

Oceanic Near-inertial internal waves generation, propagation and interaction with mesoscale dynamics

Oceans play a key role in the climate system, being the largest heat sinks on Earth. Part of the energy balance of ocean circulation is driven by the Near-inertial internal waves (NIWs). Strong NIWs are observed during a multi-platform, multi-disciplinary and multi-scale campaign led by the NATO-STO CMRE in autumn 2017 in the Ligurian Sea (northwestern Mediterranean Sea). The objectives of this work are as follows: characterise the studied area at different scales; study the NIWs generation and their propagation; estimate the NIWs properties; study the interaction between NIWs and mesoscale structures. This work provides, to the author’s knowledge, the first characterization of NIWs in the Mediterranean Sea. The near-surface NIWs observed at the fixed moorings are locally generated by wind bursts while the deeper waves originate in other regions and arrive at the moorings several days later. Most of the observed NIWs energy propagates downward with a mean vertical group velocity of (2.2±0.3) ⋅10-4 m s-1. On average, the NIWs have an amplitude of 0.13 m s-1 and mean horizontal and vertical wavelengths of 43±25 km and 125±35 m, while shorter wavelengths are observed at the near-coastal mooring, 36±2 km and 33±2 m, respectively. Most of the observed NIWs are blue shifted and reach a value 9% higher than the local inertial frequency. Only two observed NIWs are characterised by a redshift (up to 3% lower than the local inertial frequency). In support of the in situ observations, a high resolution numerical model is implemented using NEMO (Madec et al., 2019). Results show that anticyclones (cyclones) shift the frequency of NIWs to lower (higher) frequencies with respect to the local inertial frequency. Anticyclones facilitate the downward propagation of NIW energy, while cyclones dampen it. Absence of NIWs energy within an anticyclone is also investigated.

Debonding and crack propagation in cracked steel beams strengthened with CFRP and subjected to cyclic loads.

The reinforcement methods used to restore or increase the bearing capacity of metal structures are based on the application of steel plates to be bolted or welded to the original structure, which can cause problems to the integrity of the original structure. These difficulties can be overcome with the introduction of fiber-reinforced composite materials. FRPs are characterized by high strength to weight ratio, and they are very resistant to corrosion. In this dissertation a cracked steel I-beam reinforced with Carbon Fiber-Reinforced Polymer will be studied by performing a numerical evaluation of the structure with the commercial Finite Element Method software ABAQUS. The crack propagation will be computed using XFEM, while the debonding of the reinforcement layer will be found by considering a cohesive contact interface between the beam and the CFRP plate. The results will show the efficiency of the strengthening method in increasing the load carrying capacity of the cracked beam, and in reducing the crack opening of the initial notch.

Overlapped Sequence Types (sts) And Serogroups Of Avian Pathogenic (apec) And Human Extra-intestinal Pathogenic (expec) Escherichia Coli Isolated In Brazil.

Avian pathogenic Escherichia coli (APEC) strains belong to a category that is associated with colibacillosis, a serious illness in the poultry industry worldwide. Additionally, some APEC groups have recently been described as potential zoonotic agents. In this work, we compared APEC strains with extraintestinal pathogenic E. coli (ExPEC) strains isolated from clinical cases of humans with extra-intestinal diseases such as urinary tract infections (UTI) and bacteremia. PCR results showed that genes usually found in the ColV plasmid (tsh, iucA, iss, and hlyF) were associated with APEC strains while fyuA, irp-2, fepC sitDchrom, fimH, crl, csgA, afa, iha, sat, hlyA, hra, cnf1, kpsMTII, clpVSakai and malX were associated with human ExPEC. Both categories shared nine serogroups (O2, O6, O7, O8, O11, O19, O25, O73 and O153) and seven sequence types (ST10, ST88, ST93, ST117, ST131, ST155, ST359, ST648 and ST1011). Interestingly, ST95, which is associated with the zoonotic potential of APEC and is spread in avian E. coli of North America and Europe, was not detected among 76 APEC strains. When the strains were clustered based on the presence of virulence genes, most ExPEC strains (71.7%) were contained in one cluster while most APEC strains (63.2%) segregated to another. In general, the strains showed distinct genetic and fingerprint patterns, but avian and human strains of ST359, or ST23 clonal complex (CC), presented more than 70% of similarity by PFGE. The results demonstrate that some zoonotic-related STs (ST117, ST131, ST10CC, ST23CC) are present in Brazil. Also, the presence of moderate fingerprint similarities between ST359 E. coli of avian and human origin indicates that strains of this ST are candidates for having zoonotic potential.

Genomic Copy Number Alterations Of Primary And Secondary Metastasizing Pleomorphic Adenomas.

Metastasizing pleomorphic adenoma (MPA) is a rare tumour, and its mechanism of metastasis still is unknown. To date, there has been no study on MPA genomics. We analysed primary and secondary MPAs with array comparative genomic hybridization to identify somatic copy number alterations and affected genes. Tumour DNA samples from primary (parotid salivary gland) and secondary (scalp skin) MPAs were subjected to array comparative genomic hybridization investigation, and the data were analysed with NEXUS COPY NUMBER DISCOVERY. The primary MPA showed copy number losses affecting 3p22.2p14.3 and 19p13.3p123, and a complex pattern of four different deletions at chromosome 6. The 3p deletion encompassed several genes: CTNNB1, SETD2, BAP1, and PBRM1, among others. The secondary MPA showed a genomic profile similar to that of the primary MPA, with acquisition of additional copy number changes affecting 9p24.3p13.1 (loss), 19q11q13.43 (gain), and 22q11.1q13.33 (gain). Our findings indicated a clonal origin of the secondary MPA, as both tumours shared a common profile of genomic copy number alterations. Furthermore, we were able to detect in the primary tumour a specific pattern of copy number alterations that could explain the metastasizing characteristic, whereas the secondary MPA showed a more unbalanced genome.

Are Human Peripheral Nerves Sensitive To X-ray Imaging?

Diagnostic imaging techniques play an important role in assessing the exact location, cause, and extent of a nerve lesion, thus allowing clinicians to diagnose and manage more effectively a variety of pathological conditions, such as entrapment syndromes, traumatic injuries, and space-occupying lesions. Ultrasound and nuclear magnetic resonance imaging are becoming useful methods for this purpose, but they still lack spatial resolution. In this regard, recent phase contrast x-ray imaging experiments of peripheral nerve allowed the visualization of each nerve fiber surrounded by its myelin sheath as clearly as optical microscopy. In the present study, we attempted to produce high-resolution x-ray phase contrast images of a human sciatic nerve by using synchrotron radiation propagation-based imaging. The images showed high contrast and high spatial resolution, allowing clear identification of each fascicle structure and surrounding connective tissue. The outstanding result is the detection of such structures by phase contrast x-ray tomography of a thick human sciatic nerve section. This may further enable the identification of diverse pathological patterns, such as Wallerian degeneration, hypertrophic neuropathy, inflammatory infiltration, leprosy neuropathy and amyloid deposits. To the best of our knowledge, this is the first successful phase contrast x-ray imaging experiment of a human peripheral nerve sample. Our long-term goal is to develop peripheral nerve imaging methods that could supersede biopsy procedures.

Adaptações geometricas da coluna vertebral durante a marcha

Universidade Estadual de Campinas . Faculdade de Educação Física