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Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.Björn, Alfons, Byvald Olsson, Carl January 2023 (has links)
Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. As a result, ISA 701 was implemented in 2016, which required auditors todisclose Key Audit Matters. However, skeptics were concerned that the expanded auditor’sreport following the new regulation ISA 701 would become standardized as well. Purpose: The purpose of this paper is to contribute to the research on whether IAASB has achieved withits intention of ISA 701, to make the auditor’s report provide more entity-specific information,thus increasing the communicative value. By doing this, we also intend to contribute to theunderstanding of the factors that shape the disclosure of audit information. Methodology: The study was based on a positivistic philosophy together with a deductive approach. To collectdata, a quantitative method and a longitudinal design was used. 72 sample companies wereinvestigated over the time period of 2017-2021. This resulted in 359 firm-year observations.The data used was secondary data from annual reports and the database Orbis. The main test ofthe data was done in multiple linear regression models using SPSS. Findings: The findings suggest that there is no systematic standardization on a cross-national level,however there are some indications for standardization of the disclosure of KAMs on thenational level in some cases. We have identified three diving forces of standardization: country-, audit firm-, and auditor effects. Among these driving forces, the country effect was found tobe the strongest driving force.
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Reagerar investerare i svenska Small Cap-företag på Key Audit Matters?Wallin, Johan, Conneryd, Carl January 2024 (has links)
År 2016 infördes en ny standard för att öka informationsinnehållet i revisionsberättelsen.Standarden kräver att revisorer för noterade företag ska beskriva särskilt betydelsefullaområden för revisionen och hur de har hanterats. Om denna förändring ökar informationsinnehållet i revisionsberättelsen borde det märkas på investeringsbeslut vid släpp av revisionsberättelsen. Tidigare studier av dessa Key Audit Matters (KAM) har inte givit någon entydig bild av hur KAM påverkar investerares beslut. Vi använder eventstudie som metod för att jämföra avkastningen för företag noterade på en reglerad marknad, OMX Small Cap, som omfattas av regleringen med företag listade på enhandelsplats, First North, som inte har KAM i revisionsberättelsen. Denna forskningsdesign har använts i en tidigare studie i Storbritannien men inte i Sverige. Vi finner att avkastningen vid annonsering av revisionsberättelse ökat för företag på OMX Small Cap efter införandet av KAM relativt företag utan KAM på First North. Skillnaden i avkastning är signifikant på 5% signifikansnivå. Däremot kan vi inte påvisa att förekomsten av för företag nya KAM leder till en större marknadsreaktion. Sammantaget indikerar studiens resultat att målet att göra revisionsberättelsen mer informativ har uppnåtts.
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Determinação simultânea de Cu(II), Pb(II), Cd(II) e Zn(II) em águas e sedimentos usando análise por injeção sequencial (SIA) com detecção voltamétrica / Simultaneous determination of Cu(II), Pb(II), Cd(II) and Zn(II) in waters and sediments using sequential injection analysis (SIA) with voltammetricRibeiro, Luiz Fernando 29 August 2014 (has links)
Esta dissertação descreve o desenvolvimento de uma metodologia de determinação de Cu(II), Pb(II), Cd(II) e Zn(II) em amostras ambientais por voltametria de redissolução anódica (ASV) automatizada com sistema de Análise por Injeção Sequencial (SIA). Sensores impressos com o eletrodo de trabalho de filme fino de mercúrio foram utilizados em uma cela de fluxo. As determinações foram feitas por adição de padrão, com o sistema SIA fazendo a diluição em linha da solução padrão de referência e formando na bobina coletora e auxiliar um segmento contendo as zonas de amostra, solução padrão e solução de diluição. A concentração do padrão preparada nesse segmento gerou um sinal de corrente indistinguível do sinal gerado por uma solução padrão de mesma concentração preparada em batelada em balão volumétrico. Os limites de quantificação e detecção foram da ordem de µg L-1, comparáveis à de técnicas de espectrometria atômica com detecção óptica, cujos custos instrumentais e de manutenção são significativamente maiores. Com o sistema proposto os limites de quantificação e detecção podem ser aumentados ou diminuídos pela simples alteração dos parâmetros como vazão e número de reversões de fluxo, bem como o tempo de deposição no potenciostato. Os limites de detecção e quantificação foram, respectivamente, de 1,3 e 4,3 µg L-1 para o Cu(II), 1,4 e 4,6 µg L-1 para o Pb(II), 0,6 e 1,8 µg L-1 para o Cd(II) e 4,2 e 14 µg L-1 para o Zn(II). Esses limites de detecção e quantificação foram obtidos quando o método funcionou com volume de amostra de 1000 µL, vazão de 10 µL s-1 (durante a etapa de deposição), e utilizando 3 reversões de fluxo (volume de reversão = 950 µL), totalizando um tempo de deposição de 315 segundos. O potenciostato, trabalhando sincronicamente com o sistema SIA operou com potencial de condicionamento de -0,1 V vs. pseudo referência de Ag (100 s), potencial de deposição de -1,0 V para Cu(II), Pb(II) e Cd(II) e de -1,3 V para Zn(II) (315 s), frequência de onda quadrada de 100 Hz, incremento de potencial de 6 mV e altura de pulso de 40 mV. Para determinação de Zn(II) foi necessário depositar Ga0 no eletrodo de trabalho e evitar a formação do intermetálico de Zn0 com Cu0. Estudos de interferentes não apontaram desvios significativos em interferentes aniônicos e catiônicos, mas apresentaram desvios significativos na presença de ácidos húmicos e ácidos fúlvicos. A exatidão do método foi avaliada por estudos de adição e recuperação em amostra de água que resultaram taxas de recuperação próximas de 100%. A exatidão também foi avaliada pelas porcentagens de recuperação das concentrações dos metais da amostra certificada de sedimento CRM-701 submetido ao processo de extração sequencial BCR®. As concentrações obtidas foram testadas pelo teste t de Student, mostrando que os desvios dos valores obtidos em relação aos valores certificados não sugerem a existência de diferenças estatísitcamente significativas. / This dissertation describes the development of a methodology for determination of Cu(II), Pb(II), Cd(II) and Zn(II) in environmental samples by anodic stripping voltammetry (ASV) automated by Sequential Injection Analysis (SIA). Screen printed thin mercury film sensors were used as working electrode in a flow cell. The determinations were made by standard addition, with the SIA system performing the inline dilution of the reference standard solution and forming a segment inside the holding coil containing zones of sample, standard and dilution solutions. The concentration of the standard prepared in this segment generated a current signal undistinguishable from the signal generated by a standard solution of the same concentration prepared manually in a volumetric flask. The limits of quantification and detection were at the level of µg L-1, comparable to those of atomic spectrometry techniques with optic detection, whose instrumental and maintenance costs are significantly higher. With the proposed system the limits of quantification and detection can be increased or lowered by simple change of parameters such as flow rate and number of flow reversals, as well as the deposition time at the potenciostat. The limits of detection and quantification were, respectively, 1.3 and 4.3 µg L-1 for Cu(II), 1.4 and 4.6 µg L-1 for Pb(II), 0.6 and 1.8 µg L-1 for Cd(II) and 4.2 and 14 µg L-1 for Zn(II). These limits of detection and quantification were obtained for a sample volume of 1000 µL, flow rate of 10 µL s-1 (during the deposition step), and utilizing 3 flow reversals (volume of reversion = 950 µL) totalizing a deposition time of 315 seconds. The potentiostat worked synchronically with the SIA system performing a conditioning potential of -0,1 V vs pseudo reference of Ag (100 s), deposition potential of -1,0 V for Cu(II), Pb(II) and Cd(II) or -1,3 V for Zn(II) (315 s), square wave frequency of 100 Hz, potential step of 6 mV and pulse height of 40 mV. For determination of Zn(II), deposition of Ga0 on the working electrode was necessary to avoid the formation of intermetallic between Zn0 and Cu0. Studies of interference did not point significant deviation for anionic and ionic potentially interfering substances, but exhibited significant deviations in the presence of humic and fulvic acids. The accuracy of the method was assessed by spike and recovery experiments in a water sample that resulted recovery rates near of 100%. The accuracy was also assessed by percentages of recovery of concentrations of metals in the certified sediment sample CRM-701 undergoing the sequential extraction procedure of BCR®. The concentrations obtained were tested by test t of Student, showing that the deviations of the obtained values don´t suggest the occurrence of statistically significant differences
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Determinação simultânea de Cu(II), Pb(II), Cd(II) e Zn(II) em águas e sedimentos usando análise por injeção sequencial (SIA) com detecção voltamétrica / Simultaneous determination of Cu(II), Pb(II), Cd(II) and Zn(II) in waters and sediments using sequential injection analysis (SIA) with voltammetricLuiz Fernando Ribeiro 29 August 2014 (has links)
Esta dissertação descreve o desenvolvimento de uma metodologia de determinação de Cu(II), Pb(II), Cd(II) e Zn(II) em amostras ambientais por voltametria de redissolução anódica (ASV) automatizada com sistema de Análise por Injeção Sequencial (SIA). Sensores impressos com o eletrodo de trabalho de filme fino de mercúrio foram utilizados em uma cela de fluxo. As determinações foram feitas por adição de padrão, com o sistema SIA fazendo a diluição em linha da solução padrão de referência e formando na bobina coletora e auxiliar um segmento contendo as zonas de amostra, solução padrão e solução de diluição. A concentração do padrão preparada nesse segmento gerou um sinal de corrente indistinguível do sinal gerado por uma solução padrão de mesma concentração preparada em batelada em balão volumétrico. Os limites de quantificação e detecção foram da ordem de µg L-1, comparáveis à de técnicas de espectrometria atômica com detecção óptica, cujos custos instrumentais e de manutenção são significativamente maiores. Com o sistema proposto os limites de quantificação e detecção podem ser aumentados ou diminuídos pela simples alteração dos parâmetros como vazão e número de reversões de fluxo, bem como o tempo de deposição no potenciostato. Os limites de detecção e quantificação foram, respectivamente, de 1,3 e 4,3 µg L-1 para o Cu(II), 1,4 e 4,6 µg L-1 para o Pb(II), 0,6 e 1,8 µg L-1 para o Cd(II) e 4,2 e 14 µg L-1 para o Zn(II). Esses limites de detecção e quantificação foram obtidos quando o método funcionou com volume de amostra de 1000 µL, vazão de 10 µL s-1 (durante a etapa de deposição), e utilizando 3 reversões de fluxo (volume de reversão = 950 µL), totalizando um tempo de deposição de 315 segundos. O potenciostato, trabalhando sincronicamente com o sistema SIA operou com potencial de condicionamento de -0,1 V vs. pseudo referência de Ag (100 s), potencial de deposição de -1,0 V para Cu(II), Pb(II) e Cd(II) e de -1,3 V para Zn(II) (315 s), frequência de onda quadrada de 100 Hz, incremento de potencial de 6 mV e altura de pulso de 40 mV. Para determinação de Zn(II) foi necessário depositar Ga0 no eletrodo de trabalho e evitar a formação do intermetálico de Zn0 com Cu0. Estudos de interferentes não apontaram desvios significativos em interferentes aniônicos e catiônicos, mas apresentaram desvios significativos na presença de ácidos húmicos e ácidos fúlvicos. A exatidão do método foi avaliada por estudos de adição e recuperação em amostra de água que resultaram taxas de recuperação próximas de 100%. A exatidão também foi avaliada pelas porcentagens de recuperação das concentrações dos metais da amostra certificada de sedimento CRM-701 submetido ao processo de extração sequencial BCR®. As concentrações obtidas foram testadas pelo teste t de Student, mostrando que os desvios dos valores obtidos em relação aos valores certificados não sugerem a existência de diferenças estatísitcamente significativas. / This dissertation describes the development of a methodology for determination of Cu(II), Pb(II), Cd(II) and Zn(II) in environmental samples by anodic stripping voltammetry (ASV) automated by Sequential Injection Analysis (SIA). Screen printed thin mercury film sensors were used as working electrode in a flow cell. The determinations were made by standard addition, with the SIA system performing the inline dilution of the reference standard solution and forming a segment inside the holding coil containing zones of sample, standard and dilution solutions. The concentration of the standard prepared in this segment generated a current signal undistinguishable from the signal generated by a standard solution of the same concentration prepared manually in a volumetric flask. The limits of quantification and detection were at the level of µg L-1, comparable to those of atomic spectrometry techniques with optic detection, whose instrumental and maintenance costs are significantly higher. With the proposed system the limits of quantification and detection can be increased or lowered by simple change of parameters such as flow rate and number of flow reversals, as well as the deposition time at the potenciostat. The limits of detection and quantification were, respectively, 1.3 and 4.3 µg L-1 for Cu(II), 1.4 and 4.6 µg L-1 for Pb(II), 0.6 and 1.8 µg L-1 for Cd(II) and 4.2 and 14 µg L-1 for Zn(II). These limits of detection and quantification were obtained for a sample volume of 1000 µL, flow rate of 10 µL s-1 (during the deposition step), and utilizing 3 flow reversals (volume of reversion = 950 µL) totalizing a deposition time of 315 seconds. The potentiostat worked synchronically with the SIA system performing a conditioning potential of -0,1 V vs pseudo reference of Ag (100 s), deposition potential of -1,0 V for Cu(II), Pb(II) and Cd(II) or -1,3 V for Zn(II) (315 s), square wave frequency of 100 Hz, potential step of 6 mV and pulse height of 40 mV. For determination of Zn(II), deposition of Ga0 on the working electrode was necessary to avoid the formation of intermetallic between Zn0 and Cu0. Studies of interference did not point significant deviation for anionic and ionic potentially interfering substances, but exhibited significant deviations in the presence of humic and fulvic acids. The accuracy of the method was assessed by spike and recovery experiments in a water sample that resulted recovery rates near of 100%. The accuracy was also assessed by percentages of recovery of concentrations of metals in the certified sediment sample CRM-701 undergoing the sequential extraction procedure of BCR®. The concentrations obtained were tested by test t of Student, showing that the deviations of the obtained values don´t suggest the occurrence of statistically significant differences
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元明清「李白戲」研究. / Study of Li Bai xiqu from the Yuan to Qing periods / 元明清李白戲研究 / Yuan Ming Qing "Li Bai xi" yan jiu. / Yuan Ming Qing Li Bai xi yan jiuJanuary 2008 (has links)
張惠玲. / "二〇〇八年十一月". / "2008 nian 11 yue". / Thesis (M.Phil.)--Chinese University of Hong Kong, 2008. / Includes bibliographical references (leaves 97-105). / Abstracts in Chinese and English. / Zhang Huiling. / Chapter 第一章 --- 引言 --- p.1 / Chapter 第一節 --- 選題意義 --- p.1 / Chapter 第二節 --- 前人硏究成果 --- p.2 / Chapter 第三節 --- 本文硏究範圍及方法 --- p.2 / Chapter 第二章 --- 現存元明清李白戲作品敘錄 --- p.4 / Chapter 第一節 --- 王伯成《李太白眨夜郎》 --- p.8 / Chapter 第二節 --- 屠隆《綵毫記》 --- p.9 / Chapter 第三節 --- 尤侗《清平調》 --- p.10 / Chapter 第四節 --- 張韜《李翰林醉草清平調》 --- p.11 / Chapter 第五節 --- 楊潮觀《賀蘭山謫仙贈帶》 --- p.12 / Chapter 第六節 --- 蔣士銓《采石磯》 --- p.13 / Chapter 第三章 --- 元明清李白戲中相同關目之源流及發展梳理 --- p.15 / Chapter 第一節 --- 生應長庚 --- p.16 / Chapter 第二節 --- 謫仙人 --- p.18 / Chapter 第三節 --- 醉草〈清平調〉 --- p.24 / Chapter 第四節 --- 力士脫靴 --- p.26 / Chapter 第五節 --- 貴妃捧硯 --- p.28 / Chapter 第六節 --- 起草「嚇蠻書」 --- p.34 / Chapter 第七節 --- 賞識郭子儀 --- p.36 / Chapter 第八節 --- 逝世 --- p.38 / Chapter 第九節 --- 小結 --- p.39 / Chapter 第四章 --- 元明清李白戲中李白形象硏究 --- p.40 / Chapter 第一節 --- 李白戲中李白形象之共性分析 --- p.40 / Chapter 甲、 --- 歷劫紅塵的仙人形象 --- p.40 / Chapter 乙、 --- 傲岸疏狂的才子形象 --- p.42 / Chapter 丙、 --- 深識遠慮的忠臣形象 --- p.46 / Chapter 丁、 --- 飄然出世的隱士形象 --- p.49 / Chapter 第二節 --- 李白戲中李白形象之殊性分析 --- p.52 / Chapter 甲、 --- 元代李白戲 --- p.52 / Chapter 乙、 --- 明代李白戲 --- p.54 / Chapter 丙、 --- 清代李白戲 --- p.55 / Chapter 丁、 --- 小結 --- p.62 / Chapter 第五章 --- 元明清李白戲之鋪演與作家、時代之關係 --- p.64 / Chapter 第一節 --- 高壓政治下的王伯成 --- p.64 / Chapter 第二節 --- 自況雪冤的屠隆 --- p.66 / Chapter 第三節 --- 蹭蹬場屋的尤侗 --- p.71 / Chapter 第四節 --- 無限牢騷的張韜 --- p.79 / Chapter 第五節 --- 以古賢自期的楊潮觀 --- p.80 / Chapter 第六節 --- 以曲爲教化的蔣士銓 --- p.83 / Chapter 第七節 --- 小結 --- p.88 / Chapter 第六章 --- 餘論:現存唯一能演出之崑劇李白戲´ؤ´ؤ〈太白醉寫〉 --- p.91 / Chapter 第七章 --- 結論 --- p.96 / 參考書目 --- p.97
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Optimalizace štěrbinové vztlakové klapky letounu / Optimization of single slotted flapDvořák, Petr January 2009 (has links)
The main objective of this diploma thesis is to optimize the high lift device on the wing of the Phoenix Air U-15 ultralight aircraft, so that it complies with the UL-2 regulation regarding the stalling speed – 65 KPH. This is fulfilled by optimization of the slotted flap position. Methods used include the Response Surface Method and the Computational Fluid Dynamics approach – namely Ansys Fluent v6 software package. Furthermore, the paper deals with take-off flap optimization and construction of the flap deflection mechanism.
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Die Kunst der Deeskalation – Akira Takayamas Theaterprojekt „J Art Call Center“Krautheim, Ulrike 08 May 2023 (has links)
Akira Takayamas Theaterprojekt „J Art Call Center“ entstand im Herbst 2019 als unmittelbare Reaktion auf die temporäre Schließung der Ausstellung After ‚Freedom of Expression‘? bei der Aichi Triennale 2019. Die Ausstellung versammelte über zwanzig künstlerische Positionen, welche in staatlichen japanischen Museen nicht gezeigt werden konnten bzw. aus laufenden Ausstellungen entfernt worden waren. Aufgrund von aggressiven Protesten von Bürger*innen musste sie nach nur drei Tagen Laufzeit aus Sicherheitsgründen schließen. Eine Gruppe von Künstler*innen rief daraufhin die Kampagne „Re:Freedom Aichi“ ins Leben. Akira Takayamas J Art Call Center entstand im Kontext von „Re:Freedom Aichi“ und setzte in einer Situation der Konfrontation und Eskalation auf eine direkte Form des Dialogs. Die zentrale Idee des J Art Call Center: Beschwerdeanrufe von Bürger*innen wurden nicht mehr von Angestellten der Präfektur Aichi entgegengenommen, sondern von den beteiligten Künstler*innen und Künstlern selbst. Der Artikel reflektiert Takayamas Projekt als Antwort auf eine zunehmende Vereinnahmung der künstlerischen Sphäre durch politische Repräsentationskämpfe. Die Autorin beschreibt, wie Takayama im Rekurs auf die griechische Tragödie Strategien entwickelt, Theater vor dem Hintergrund der Radikalisierung des öffentlichen Diskurses als sozialen Raum neu zu aktivieren.
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Art as an expression of the relationship between humanity and nature : process and layering as visual metaphorsBester, Stephanie Francis 11 1900 (has links)
The objective of this dissertation is to establish the notion that art can serve to
create and communicate an awareness of the interconnectedness between
people and nature.
This study debates the theoretical similarities and differences in attitudes
toward the planet as interpreted in the artworks of pre-history shamans and
traditional societies, 20th century land and urban artists and contemporary
environmentally concerned artists. The comparative findings suggest that
attitudes of anthropocentricism, greed and power and a denial of Pantheism
associated with agriculture, industrial and technological developments, have
changed the human-nature symbiosis found in early societies.
The creative component of this study has employed the processes of etching
and embossing, digital image manipulations and the juxtaposition and
layering of images to establish visual metaphors that communicate
interconnectedness. Sculptures, billboards, prints and photographs as
artworks of the conscience intend to shift socially and personally constructed
perceptions from human-centeredness toward a symbiotic worldview. / Art History, Visual Arts & Musicology / M.A. (Visual Arts)
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The emergence of the documentary real within relational and post-relational political aestheticsGrose, Robert January 2012 (has links)
The aim of this thesis is to conduct a post-relational reading of the programme of relational art and its influence upon current aesthetics. ‘Post’ is not used in the indicative sense here: it does not simply denote the passing of the high water mark of relational art’s critical reception. Rather, it seeks to identify what remains symptomatically unresolved in relational art through a reading of its texts together with its critique. Amongst these unresolved problems certain questions endure. The question of this art’s claim to autonomy and its problematic mode of appearance and materialism remain at large. Ironically it shares the same fate as the avant-garde it sought to distance itself from; the failure to unite art with the everyday. But it has nevertheless redefined the parameters of artistic production: this is its success. I argue that this is because relational art was internally riven from its outset by a contradiction between its micropolitical structures and the need to find a mode of representation that did not transgress its self-imposed taboo upon visual representation. I identify a number of strategies that relational art has used to address this problem: for example its transitive ethics and its separation of ‘the visual’ from formal representations of public space and of a liminal counter-public sphere. Above all, I argue that its principle of the productive mimesis and translation of social relations through art is the guarantor of this art’s autonomy. My thesis is premised upon the notion that one can learn much about new forms of critical art from the precepts and suppositions that informed relational aesthetics and its critical reception. Relational aesthetics, in fact, establishes the terms of engagement that inform new critical art. Above all, this is because the question of the ‘relation of non-relation’ is bigger than relational aesthetics. The ‘relation of non-relation’ does not denote the impossibility of relation between subjects. Rather, it is a category that identifies non-relation as the very source of productive relations. This can be applied to those liminal points of separation that 6 delineate the territory of critical art prior to relational aesthetics. For example, these instances of ‘non-relation’ appear in the separation of art from non-art; of representation from micropolitics and of the anti-relational opposition of the philosophical categories of the general and the particular. Overall, I seek to reclaim Bourriaud as instrumental to the re-thinking of these categories and as essential to a reading of current critical art discourse. I identify a number of misreadings of relational aesthetics that result from a misrecognition or unwillingness to engage with Nicolas Bourriaud’s direct influences: Serge Daney, Michel de Certeau, Gilles Deleuze and Louis Althusser are often overlooked in this respect. I argue that Bourriaud’s critics tend to bring their own agendas to bear on his work, often seeking to remediate what is problematic. These critiques introduce existing aesthetic and political paradigms into his work in order to claim him as their own. So for example we encounter antagonistic relational aesthetics as the reinstatement of the avant-garde. Also, relational aesthetics as an immanent critique of the commodity form within a selective reading of Theodor Adorno. Also, we encounter dissensual relational aesthetics as ‘communities of sense’ that adopt site-specific methodologies whose mode of inhabitation of the socius is a reaction to relational aesthetics and is premised upon separatism. This diversification of relational art’s critique does not address, however, its fundamental problems of autonomy and representation. Rather, in different ways, they sidestep these issues and duplicate their non-relationality in the form of an impasse. My reading seeks to read the relational programme as a whole and to reclaim that which is symptomatically post-relational within it. I think that this is important because the critique of Bourriaud is presently unduly weighted towards the analysis of Relational Aesthetics (Nicolas Bourriaud, Relational Aesthetics, trans. by S. Pleasance and F. Woods, (Dijon: Les presses du réel, 2002)), thus important developments within Postproduction (2002) and The Radicant(2009) have gone overlooked. Specifically, Bourriaud’s increased emphasis upon a topology of forms and an Althusserian ‘aleatory materialism’ demand that we ask whether relationality in art is ontological or epistemological in form. It also demands that we re-consider its claims to materialism and critical realism on its own terms. Bourriaud’s later works are important not simply because they set out how relational art might inhabit networks of electronic communication but because they begin to develop a more coherent thinking of new modes of relational representation. Bourriaud begins to address the aporia of micropolitics and representation in his later works. His notion of representation becomes increasingly a matter of spatio-temporal relation and the representational act becomes increasingly identified with the motility of the relational act as a performative presentation. In the light of these developments, I argue that the thinking of relation that has thus far dictated the philosophical analysis of relationality and political aesthetics results in an acute anti-relationality or a ‘relational anarchism’. This is why the philosophy of Jacques Rancière and Alain Badiou respectively, are inadequate to the demands of current aesthetics. In fact they hinder its development. On this basis I turn to Rodolphe Gashé’s re-thinking of relation. His thinking grants relation a minimal ontology that in fact excludes it from philosophy, but at the same time, plays a key role in the construction of singularities as new epistemological categories. Gashé suggests a unique epistemological value for relations and recognizes what is evental within them. These singularities find their modes of appearance within various forms of the encounter. Gashé’s thought is helpful in that it identifies the non-relational of relation with its event. Also, I argue that a theory of post-relational representation is necessary to address the ‘weak manifestations of relational art’, although not in a transgressive or messianistic form; also, that this thinking of representation, when combined with aleatory materialism, produces a 8 broad constituency of representational forms with which to construct a more robust critical art. This includes the documentary form. In order to address the objections of micropolitics I therefore advance Philip Auslander’s notion of the performativity of the document as essential to relational aesthetics because it is an art form that in fact requires mediation by the visual. My argument is premised upon the ineliminability of representation from the aesthetic and moreover, that the artwork is constituted within a broad nexus of operations and acts of signification. This fragmentary construction is the source of the objectivity or critical realism of these practices. I argue that ‘visual’ documentation functions as a tool for presencing and connecting relations of exchange but is merely one of the forms of representation available to visual artists.
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Self- nature relationships revisited: deep ecology, eco-feminism, and Wang Wei's landscape poetry.January 2006 (has links)
Lam Yee Man. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2006. / Includes bibliographical references (leaves 95-103). / Abstracts in English and Chinese. / Abstract --- p.ii / Introduction --- p.1 / Chapter Chapter one: --- The anthropocentrism/ androcentrism debate --- p.10 / Chapter Chapter two: --- Self/ nature relationships: Self Realization and the relational self --- p.37 / Chapter Chapter three: --- the self/ nature relation in Wang's object- oriented poems --- p.53 / Conclusion --- p.82 / Endnotes --- p.86 / Bibliography --- p.95
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