de nationalité suisse et originaire de Zurich (ZH) et Lucerne (LU) acceptée sur proposition du jury:

to the client, leading to a lack of independence. This perceived lack of independence increases the information risk associated with the credibility of financial statements, thereby increasing IRR. Consistent with this notion, we find that IRR is increasing in excess auditor *Rotman School of Management

JMS is an API specification that defines a standard way for Java applications to access messaging services. All JMS products promise good performance and to properly support the QoS attributes specified in the standard, making it hard to choose between them. Customers who want to determine which JMS product best meets their requirements need a simple, effective and fair methodology for evaluating and comparing competing implementations. This paper presents an empirical methodology for evaluating the QoS implementation of a JMS product. We present a number of test scenarios and define metrics for measuring performance and message persistence. We then illustrate this methodology by using it to evaluate two leading JMS products. Our evaluation results show differences between these products in terms of their overall performance and the impact of various QoS attributes. The case study demonstrates that our empirical methodology is an effective and practical way to test the performance of JMS and other messaging systems.

First, I would like to thank to Dimka Karastoyanova and Mariano Cilia for all the fruitful discussions, their guidance and support through the course of this project. Thanks also to Prof. Alejandro Buchmann who sponsored my stay at Technische Universität Darmstadt during the spring of 2004. The special thanks go to my advisor, Mariano Cilia, who has made all this possible. Finally, I’d like to thank to my family for all these years of support.

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MIMO two-way X relay channel, and L-cluster MIMO multiway relay channel. Previous studies mainly considered the achievability of the DoF cut-set bound 2N at the antenna configuration N < 2M by applying signal alignment for network coding. This work aims to investigate the achievability of the Do

Caractérisation des problèmes conjoints de détection et d'estimation

the group elements are data structures in a computer. Matrices are unnecessarily large structures, and part of this thesis is concerned with small and efficient representations of a large class of Coxeter groups (including most Coxeter groups that anyone ever payed any attention to.) The main contents

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HAL is a multi-disciplinary open access archive for the deposit and dissemination of sci-entific research documents, whether they are pub-lished or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et a ̀ la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.