989 resultados para Taux de change--Canada


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The distribution of aquatic microfossils and pollen in the long core from Lake Simcoe (LS07PC5) shows synchronous response since deglaciation, highlighting the potential of little-known non-pollen palynomorphs (NPP) as paleolimnological indicators. Upcore variations in NPP, thecamoebians and pollen reflect hydrological and climatic variations: onset of the Main Lake Algonquin, the draining of Lake Algonquin, the early Holocene drought, the midto late Holocene climate shifts including mid-Holocene drought and the Little Ice Age, and human settlement. The distribution of microfossils in the short cores (CB1 and SB1) shows the level of eutrophication decreasing gradually from Cook’s Bay to the Atherley Narrows outflow due to differences in the extent of anthropogenic impact and cumulative retention of phosphorous within sediments. Changes in assemblages and concentration of NPP within the cores reflect the history of settlement within Lake Simcoe basin, recording temporal differences in eutrophication.

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En concevant que toute société a deux clivages dominants, l’un social et l’autre partisan, cette thèse développe une théorie sur le changement institutionnel. L’hypothèse initiale, selon laquelle les groupes sociaux créés par le premier clivage agiront pour restreindre le changement institutionnel et que le changement aura lieu lors de l’émergence d’un groupe partisan capable de croiser le clivage social, fut testée par les processus traçant les changements qui furent proposés et qui ont eu lieu au sein des conseils nominés en Amérique du Nord britannique. Ces conseils furent modifiés un bon nombre de fois, devenant les chambres secondaires de législatures provinciales avant d’être éventuellement abolies. La preuve supporte l’hypothèse, bien qu’il ne soit pas suffisant d’avoir un groupe partisan qui puisse croiser le clivage qui mène le changement : un débat partisan sur le changement est nécessaire. Ceci remet aussi en cause la théorie prédominante selon laquelle les clivages sociaux mènent à la formation de partis politiques, suggérant qu’il est plus bénéfique d’utiliser ces deux clivages pour l’étude des institutions.

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This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.