Ce travail propose une sociologie historique du Parti démocrate turc, qui est fondé en 1946, arrive au pouvoir en 1950, et y reste jusqu’à un coup d’Etat de l’armée, en 1960. La sociologie de ce parti permet d’éclairer la compréhension du passage d’un régime de parti unique à un système de compétition partisane en Turquie. Pour cela, nous avons choisi une séquence chronologique longue, qui va de la fondation du parti en 1946 à sa chute en 1960. En effet, observer la création, puis la structuration du Parti démocrate nous permet de voir le rôle qu’il joue dans l’acculturation à la civilisation électorale, la promotion de nouvelles élites, mais aussi les continuités avec le parti unique, et le verrouillage progressif du champ politique, pour retourner à une situation autoritaire vers la fin des années 1950. Une sociologie fine du parti nous permettra ainsi de comprendre comment il se constitue en parti dominant. Pour ce faire, nous étudions le parti à travers ses implantations locales dans quatre départements de Turquie, Adana, Diyarbakır, Erzurum et Izmir, en portant une attention aux aspects informels de son fonctionnement. A partir de sources variées, archives de la presse locale, mémoires d’hommes politiques locaux, rapports diplomatiques, et divers témoignages, nous montrons que le Parti démocrate s’est imposé comme parti dominant sur la scène politique, en s’appuyant sur divers groupes sociaux, dont les hommes d’affaires et les petits commerçants conservateurs (esnaf). Dans ce processus, la capacité du parti à recruter des hommes politiques locaux, qui pouvaient mobiliser une large clientèle, a joué un rôle essentiel. / The aim of this study is to make a social history of the Turkish Democrat Party from 1946 to 1950. There are many essays about the Turkish Democrat Party in political history. Mainly, these works are based on macro and state-centered sources: state archives, national press, and parliamentary debates. Very few studies attempt to assess the social dynamics that led to the Democrat Party coming to power and holding it for a 10-year period. My claim is that to understand the social dynamics that led to the Democrat Party’s rise, we must look at its grassroots organizations and local recruitment. Therefore, I examine four different areas of Turkey—Izmir, Erzurum, Diyarbakir, and Adana—in order to better understand the Democrat Party’s social base. I use sources like the local press and memoirs of local politicians, as well as diplomatic reports, sociological works, and oral interviews with eyewitnesses from the period. This work aims to paint a comprehensive picture of the Democrat Party’s social base by revealing the important role that rural elite, artisans, and small-town shop-keepers played in shaping the party's conservative character.

Made available in DSpace on 2016-04-25T19:20:29Z (GMT). No. of bitstreams: 1 Alfredo Moreira da Silva Junior.pdf: 8296243 bytes, checksum: c09d5d8386ad365339124d76c6f7401b (MD5) Previous issue date: 2013-10-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Second Vatican Council represented the greatest event of the Church in the twentieth century and caused changes and effects that extend to the present. The documents produced by this event has been over time, the object of discussion between conservatives and progressives, whether of the clergy or the laity. The historical context which the announcement occurred, preparation, realization and reception of the Council, may somehow contribute to a better understanding of the course of events, the scope and purpose of this event either at European level, either in Latin American or Brazilian. In the latter case, the need for changes and adaptation of the Church to the "new times", was accompanied by a growing tension between the Church and the military regime, which, somehow, became the preferential option for the poor on a flag not only pastoral but also politics. However, the council was not perceived the same way by different interest groups inside the church, and this thesis seeks to demonstrate exactly how such antagonistic interpretations of the same event occurred. To make possible such intent, we used the concepts of representations proposed by Chartier and "the world of the text and the reader's world" _ present in the hermeneutics proposal of Ricoeur / O Concílio Vaticano II representou o maior acontecimento da Igreja no Século XX e provocou mudanças e efeitos que se estendem até a atualidade. Os documentos produzidos por esse evento tem sido ao longo do tempo, objeto de discussão entre conservadores e progressistas, sejam eles do clero ou do laicato. O contexto histórico onde ocorreu o anúncio, a preparação, a realização e a recepção do Concílio, pode de certa forma, contribuir para uma melhor compreensão do desenrolar dos acontecimentos, do alcance e dos efeitos desse evento, seja em nível europeu, seja no âmbito latino-americano ou brasileiro. Neste último caso, a necessidade de mudanças e de adaptação da Igreja aos novos tempos , foi acompanhada por uma tensão cada vez maior entre a Igreja e o Regime Militar, o que, de certa forma, tornou a opção preferencial pelos pobres numa bandeira não só pastoral mas, também, política. No entanto, o Concílio não foi percebido da mesma maneira pelos diferentes grupos de interesse dentro da Igreja e, esta tese procura demonstrar exatamente como ocorreram interpretações tão antagônicas sobre o mesmo evento. Para viabilizar tal intento, foram utilizados os conceitos de representações propostos por Chartier e do mundo do texto e mundo do leitor presente na proposta hermenêutica de Ricoeur

Abortlagen är en fråga som väcker diskussion världen över. Irland har länge haft en av världens strängaste abortlagar men efter en folkomröstning 2018 kom lagen att ändras och är nu ersatt med vad som kallas en mer liberal abortlag. I Sverige har den allmänna diskursen kring nyheten på Irland, genom de etablerade medierna, rapporterats som ett steg i rätt riktning mot ett mer jämställt samhälle (Wendick, 2018). Bland många av de länder i Europa som har stränga abortlagar präglas både politiken och medierna av värdekonservativa ideologier (UI, 2016; UI, 2017). Vi vill därför forska i hur Världen idag, ett värdekonservativt kristet alternativmedium, framställer Irlands beslut att avskaffa abortlagen och hur de förhåller sig till journalistiska ideal. Det teoretiska ramverket för studien presenteras under kapitel två där vi redogör för de teorier och den forskning som ligger till grund för vår undersökning. Vi använder Foucaults diskursteori som förklarar de outtalade regler som finns i sociala sammanhang för att studera diskursen kring lagändringen om abort. Tidigare forskning inom området rörande medier och journalistik tas också upp. Genom att analysera det empiriska materialet med kritisk diskursanalys på textnivå har vi kunnat identifiera tre delteman hos texterna, vilka är: “Kvinnans perspektiv”, “Kyrkornas minskade inflytande” samt “Generationsskiftet”. Dessa delteman har hjälpt oss redogöra för texternas huvudsakliga innehåll. Med argumentationsanalys har vi urskilt tre teser utifrån de identifierade delteman för att sedan studera vilka argument som varit för eller mot teserna. Vi kunde med hjälp av metoden redogöra för vilka påståenden som ingår i artiklarna och studera dess underliggande mening och värderingar. När vi undersökt hur Irlands beslut att avskaffa abortlagen framställs i nyhetsmediet Världen idag har vi genom våra metoder funnit tecken som tyder på att tidningen ställer sig emot lagändringen. Rapporteringen kring den ändrade abortlagen genomsyras av att det är en negativ utveckling för landet. Genom att studera texterna med diskursanalys på textnivå och se till ordval och formuleringar har vi kommit fram till att abort omnämns i en negativt laddad språklig kontext och frågan utifrån kvinnans perspektiv är frånvarande. Generationsskiftet och kyrkornas minskade inflytande beskrivs som anledningar till att abortlagen röstades igenom. Genom att studera texterna med argumentationsanalys kunde vi se hur nej-sidan till abort fått mer utrymme att komma till tals och att argumenten förts till deras fördel. Världen idags ställningstagande i frågan om lagändringen blir tydlig. Det visar sig på det sätt texterna är formulerade och till hur mycket talutrymme ja- respektive nej-sidan får. / The abortion law is an issue that raises discussion worldwide. Ireland has been one of the most conservative nations in the world concerning abortion laws. After a referendum in 2018 the law was reformed and now serves as liberal abortion law. The mainstream media discourse in Sweden has been reporting the law reform as a step towards a more equal society (Wendick, 2018). Among other European nations with strict abortion laws both the politics and the media is characterized by value conservative ideologies (UI, 2016; UI, 2017). Therefore, we want to investigate how Världen idag, a value conservative Christian alternative media, report and features Ireland's decision to abolish the abortion law and how this can be related to the journalistic ideals. The theoretical framework in this study is presented in chapter two whereas we describe a various of theories and researches that is central for our issue. We are using Foucault's discourse theory which explains the unspoken rules we are reproducing in social contexts, this to highlight the discourses concerning the abortion law reform on Ireland. Previous research that has been made regarding media and journalism is also presented in our study. By analyzing the empirical material with a critical discourse analysis (CDA) on text level we have been able to identify three sub-themes in the texts which are: “woman’s perspective”, ”the church diminished influence” and “the generational shift”. The sub-themes helped us describe the main content of the texts. By applying argumentation analysis we have distinguished three theses based on the identified sub-themes. We could then identify what statements that has been made to understand the underlying values of the texts. In our research on how Världen idag frames Ireland’s decision to abolish their abortion law we have found signs that indicates on that the news media is against the law change. The reporting concerning the reformed abortion law permeated by insinuating values claiming it to be a negative development for the nation. By analyzing the articles with CDA on text level we been able to conclude that abortion is mentioned in a negatively context whereas woman’s perspective is absent. The generational shift and the reduced influence of the churches visualizes the main reasons why the new abortion law was voted for. The argumentation analysis indicated that the abortion opponents had more access to express themselves and their argumentation was presented in their favor in the texts. The stance taken by Världen idag is clear partly by the formulations of the texts and also by the varying opportunity to speak for the yes- and the no- side.

Cumulative culture is rare, if not altogether absent in non-human species. At the foundation of cumulative learning is the ability to flexibly modify, relinquish or build upon prior behaviours to make them more productive or efficient. Within the primate literature, a failure to optimise solutions in this way is often proposed to derive from low-fidelity copying of witnessed behaviours, sub-optimal social learning heuristics, or a lack of relevant socio-cognitive adaptations. However, humans can also be markedly inflexible in their behaviours, perseverating with, or becoming fixated on outdated or inappropriate responses. Humans show differential patterns of flexibility as a function of cognitive load, exhibiting difficulties with inhibiting suboptimal behaviours when there are high demands on working memory. Here I present a series of studies on captive chimpanzees which show that not only is inhibitory control compromised in chimpanzees, but indicate ape behavioural conservatism may be underlain by similar constraints as in humans; chimpanzees show relatively little conservatism when behavioural optimisation involves the inhibition of a well-established but simple solution, or the addition of a simple modification to a well-established but complex solution. In contrast, when behavioural optimisation involves the inhibition of a well-established but complex solution, and especially when the alternative solution is also complex, chimpanzees show evidence of behavioural conservatism. I propose that conservatism is linked to behavioural complexity, potentially mediated by cognitive resource availability, and may be an important factor in the evolution of cumulative culture.

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Cette thèse étudie le début de carrière d’Enoch Powell de 1946 à 1968 et analyse l’évolution de son système de pensée qui oscilla entre la tradition paternaliste disraélienne et la tradition libérale. Elle montre ainsi, d’une part, que le consensus butskellite de l’après-guerre fut très largement un mythe et, d’autre part, que la rupture thatchérienne ne fut pas seulement préparée par Mme Thatcher et ses gourous dans les années 1970, mais par un long travail de réflexion et d'expérimentation au cœur duquel on trouve Enoch Powell. Après une formation au Département de Recherche Conservateur pendant trois ans, Powell devint député pour la première fois en 1950 et rejoignit le groupe "One Nation" qu’il quitta en 1955. Lors de ses neuf premières années politiques, il s’intéressa principalement à la situation de l’Empire britannique et à la politique du logement. Il tenta à partir de 1952 de convaincre ses collègues du groupe "One Nation" de défendre plus activement des positions libérales au détriment du paternalisme disraélien. Puis, pendant ses trois expériences ministérielles successives – au Logement, au Trésor et à la Santé, il appliqua des idées libérales sans toutefois renier complètement la philosophie disraélienne, car le Premier Ministre Macmillan défendait une approche paternaliste qui visait à mettre en œuvre les conceptions qu’il avait développées vingt ans auparavant dans son ouvrage intitulé The Middle Way. Powell refusa de participer au gouvernement de Douglas-Home en 1963, décida dès lors de rompre avec l’héritage de Macmillan et inventa le powellisme. Il devint le chantre du libéralisme en Grande-Bretagne avant d’être marginalisé au sein de son parti en 1968 à cause de ses vues nationalistes exposées dans le discours des "Fleuves de Sang". / This thesis is a study of the early stages of Enoch Powell’s career, from 1946 to 1968, and an analysis of his system of thought, which wavered between the disraelite paternalistic tradition and the liberal one. It thus shows that, on the one hand, the post-war butskellite consensus was mainly a myth, and on the other hand, the Thatcherite revolution was not only prepared beforehand by Mrs Thatcher and her gurus in the 1970s, but was also the outcome of a long process of reflection and experimentation Powell played a major role. After a three-year training at the Conservative Research Department, Powell was elected as Member of Parliament for the first time in 1950 and joined the One Nation Group, which he left in 1955. During his first nine political years, he focused primarily on the situation of the British Empire and on housing policy. From 1952 onwards, he tried to convince his One Nation colleagues that they should defend liberal stances more actively, at the expense of disraelite paternalism. Then, during his three mandates in the Ministries of Housing, of the Treasury and of Health, he applied liberal ideas without entirely denying the disraelite philosophy, for Prime Minister Macmillan defended a paternalistic approach aiming at implementing the ideas he had developed twenty years before in The Middle Way. Powell refused to be part of the 1963 Douglas-Home Government and consequently decided to break with Macmillan’s legacy thereby inventing Powellism. He became the champion of liberalism in Great Britain before being ostracized within his party in 1968 on account of his nationalistic views as presented through the "Rivers of Blood" speech.

This thesis focuses on the rise to prominence, during the 1980s and 1990s, of a coterie of African American intellectuals associated with the powerful networks and institutions of the New Right. It situates the relatively marginalised phenomenon of contemporary black conservatism within its historical context; explores the nature and significance of the racial discourse it has generated; and probes the intellectual character of the individuals whose contributions to this strand of black thought have stood out over the past three decades. Engaging the writings of the major black conservative figures and the literature of their supporters and critics, I then evaluate their ideas in relation to the key debates concerning race and class in American life debates that have centred, for the most part, on the vexed issues of affirmative action, poverty and public education. In illuminating this complex, still largely misunderstood phenomenon, this thesis reveals the black conservatives as more than a group but as individuals with their own distinctive arguments.

財務報表公平價值之表達，因為能即時反應企業最新的財務績效，以致擁有較佳決策攸關性，近年來為世界各國會計準則制定之趨勢。然而，2008年全球經歷金融海嘯後，公平價值會計合適與否的議題浮上檯面：增加財報攸關性的同時，公平價值會計是否卻降低了財務資訊之可靠性？ 　　本研究採用Khan and Watts(2009)發展出之C_Score作為衡量財報可靠程度的值，以此檢視台灣上市櫃公司實施金融商品公平價值會計準則後，對財報可靠性之影響。實證結果發現，準則的採用有助提升整體產業財報可靠性；然而於景氣繁榮時，反倒使財報可靠性較為減低。另外，準則實施後，金融相關產業每年財報可靠值之變化方向與其他產業一致，然而幅度顯著較大；以此也了解到，金融海嘯期間，美國金融業之所以積極提出應廢止或暫停公平價值會計準則，有其原因。 　　最後，以市價淨值比再度驗證C_Score之有效性，得出相同結果；亦觀察到我國近年來整體公司的財報，有愈加可靠之趨勢。 / Recently, since fair value accounting used in financial statements provides better representation over the operating result of enterprises, as well as leads to better decision making, it has become the trend for accounting principle setting internationally. However, after encountering the global economic tsunami in 2008, whether using fair value accounting is suitable has become a discussion floating over the counter as: when increasing the relevance in financial statements, will the reliability of financial information decrease at the same time? 　　This study uses C_Score developed by Khan and Watts(2009) to evaluate the effect on the reliability of financial statements over Taiwan companies traded in the exchange and over-the-counter market, after adopting fair value accounting standards of financial instruments. The empirical test shows that after adopting the standards, it helps to increase the reliability of financial statements of overall industries; however, when the market environment is good, it decreases the reliability of financial statements. Then, after adopting the standards, the reliability of financial statements in financial related industries changes in the same direction as other industries, but its value is significantly larger. Considering this fact, it is understandable that during the period of economic tsunami, why financial industry in the United States claims to abolish or pause using fair value accounting aggressively. 　　Finally, by using market-to-book ratio to test the effectiveness of C_Score, the result is same as previous. It is also observed that financial statements of the whole industry have become increasingly reliable in recent years.

<p>This thesis deals with the National Society Against Emigration (Sw.Nationalföreningen mot emigrationen) – referred to as the NE – and its radical right-wing leader Adrian Molin. Th e NE was founded in 1907 in order to stem the tide of emigration from Sweden and facilitate re-immigration by providing jobs and accomodation. Its many bureaus served as employment offi ces, land distribution centres and own-your-own-home companies, mainly aimed at creating smallholdings for Swedish working-class families.</p><p>The purpose of the study is to investigate the organization, concept and practise of the internal colonization of rural Sweden between 1907 and 1925. By following both the successes and setbacks of the NE during the first decades of the twentieth century, ideas and opportunities circulating in Swedish society in a time of wide-ranging ideological and material change are discussed. Questions in focus include why a society to prevent</p><p>emigration from Sweden emerged at that particular time; the function it served for both society and the state; the form internal colonization actually took and how it was conducted in comparison with other governmental and private agricultural reforms; and the attitude of the NE toward modernization in general. Theoretically the dissertation takes its point of departure in theories on nation-building and internal colonization (i.e., the establishment of small-scale farming and the cultivation of new land within the national borders), corporatism and attitudes toward modernization. The ideological analysis has been inspired by political scientist Michael Freeden´s theory of the construction of political ideologies via political concepts, as well as an analysis of the view of social categories such as gender, class and ethnicity. The source material is comprised of magazines, newspaper articles, letters and books and offi cial parliamentary publications. The practise of internal colonization has been studied with the aid of preserved accounts of the NE’s small-scale farming colonies, real estate documents, company reports, correspondance and further press materials.</p><p>The surge of anti-emigration attitudes is explained as a powerful reaction arising at the turn of the century due to the economic upswing in Swedish industry and the social transformations which followed in the 1890s, when the country was seen as a nation with a promising future. That Adrian Molin founded the NE in 1907 is viewed as a consequence of his nationalistic thought. Together with political scientist Prof. Rudolf Kjellén, Molin was one of the country´s foremost advocates of an integrative nationalism.</p><p>The NE was led by an elite of middle- and upper-class men involved in politics, industry and voluntary associations. Female members and representatives of the lower social classes were mostly absent. In general the NE neglected women in both speeches and plans, being preoccupied with ideas concerning the cultivation of middle-class Swedish men.</p><p>The NE became a co-actor in a corporative colonization eff ort sanctioned by government financing during the 1910s. In 1920 the NE’s projects were condemned as hierarchical and undemocratic in comparison with other own-home organizations. Many other own-home companies were built on a cooperative foundation,</p><p>while the NE was run by a national, regional, and local political and financial elite. Suspicions were raised about the raison d´être of the society. The state withdrew its subsidies and loans, and the NE lost it close connections with the government. Though conservative and reactionary in social issues, the NE cannot be characterized as critical of civilization or economic modernization of the country. Its programme intended to aid in the development</p><p>of both agriculture and industry. The creation of more smallholdings would help bridge the problematic transition between two systems, from agrarian to industrial society.</p>

<p><strong>Datum: </strong>2010-06-03</p><p><strong>Kurs:</strong> Kandidatuppsats i företagsekonomi, 15 hp (FÖA300)</p><p><strong>Lärosäte:</strong> Mälardalens högskola, Västerås</p><p><strong>Institution: </strong>Akademin för hållbar samhälls- och teknikutveckling</p><p><strong>Titel: </strong>Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?</p><p><strong>Författare:</strong> Belma Bjelevac, Ida Emet, Hana Karamehmedovic</p><p><strong>Handledare:</strong> Riitta Lehtisalo</p><p><strong>Examinator: </strong>Cecilia Lindh<strong></strong></p><p><strong>Problemformulering: </strong>Vilka värderingsmetoder finns för fastställandet av verkligt värde och vilken är den vanligast förekommande samt mest lämpliga metoden idag hos de undersökta fastighetsbolagen?</p><p>Hur förhåller sig de undersökta bolagen till begreppen försiktighetsprincipen och rättvisande bild vid värdering av deras förvaltningsfastigheter till verkligt värde?</p><p><strong>Syfte: </strong>Syftet med studien är att genom en empirisk undersökning få en ökad insikt om hur de undersökta fastighetsbolagen i sin koncernredovisning fastställer och redovisar det verkliga värdet på sina förvaltningsfastigheter.</p><p><strong>Metod: </strong>Uppsatsen bygger på en kvalitativ undersökning genomförd med hjälp av mejlintervjuer med tre fastighetsbolag samt studerande av deras årsredovisningar.</p><p><strong>Slutsats: </strong>De undersökta bolagen tillämpar en avkastningsbaserad metod, vilken kan ses som mest lämplig i den rådande ekonomiska situationen. Verkligt värde speglar en mer rättvisande bild än vid värdering till anskaffningsvärde, dock tas inte hänsyn till försiktighetsprincipen i lika stor utsträckning.<strong> </strong></p><p><strong>Nyckelord: </strong>Försiktighetsprincipen, förvaltningsfastighet, IAS 40, rättvisande bild, verkligt värde</p>