本研究之目的為透過中國大陸A股、B股公司財務報表之比較，探討相對於中國大陸會計準則（PRC GAAP），國際財務報導準則（IFRS）是否更具審慎性。研究方法採Khan and Watts在2009年發展之C_Score來衡量財務報表審慎性。研究期間為2001年初至2006年底，研究標的為在上海或深圳證券交易所同時掛牌上市A、B股之公司（意即同時按PRC GAAP及IFRS編製兩套財務報表之公司）。實證結果如下： 1.A股市場之C_Score小於B股市場之C_Score，顯示相對於依照PRC GAAP編製之財務報表，依照IFRS編製之財務報表其審慎性較高。 2.無論是針對個別產業進行A股、B股之比較，或是針對A股或B股市場進行跨產業比較，均證實產業因素會對財務報表之審慎性造成影響。 3.無論是針對A股或B股市場進行事務所規模之比較，均顯示在中國大陸，四大事務所查核之財務報表，其審慎性不但不如非四大事務所，而且在A股市場甚至不具審慎性。 / Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether International Financial Reporting Standards(IFRS) are more conservative than People’s Republic of China’s generally accepted accounting principles(PRC GAAP). The empirical results are as follows: 1.The average C_Score of A-Share companies is smaller than B-Share Companies, which means that, as compared to PRC GAAP-based financial statements, IFRS-based financial statements are more conservative. 2.Regardless of whether the comparison is between A-Share and B-Share companies in a specific industry, or between industries in a specific stock market, the results show some industry effect on the conservatism of financial statements. 3.Regardless of whether the stock is traded on the A-Share or B-Share market, the results show that in China, financial statements audited by Big 4 are not more conservative than non Big 4. In fact, for stocks traded on the A-Share stock market, financial statements audited by Big 4 are not conservative at all.

The Swedish People’s Party have for over one hundred years functioned as a political tool for the liberals and center-right of the Swedish-speaking minority of Finland. As a party the SPP stands out in comparison to most other European minority parties as not working for regional self-governance or independence, but instead wanting to uphold constitutional language and service rights. The SPP was a part of every coalition government in Finland from 1979 to 2015 and has held multiple ministerial posts despite only having approximately 5% of the votes. The aim of this essay has been to examine the variance in the value based political issues in the SPP to see if there is a divergence on a liberal/conservative divide within the party. With a theoretical framework based on the GAL-TAN political scale, a socially based dimension of measuring party positions, I have operationalized a liberal and conservative stance to Weberian ideal types, and by first e-mail interviewing party representatives to build a frame of issues to investigate, I have then performed an idea based content analysis by examining motions from 2009 to 2017. The results show that, even though there are a divergence between some of the proposals themselves, and in some cases, between the official party line as described in the party program, the differences are too insignificant to draw conclusions from. The conflict between the motions speaking for and against nuclear power stands out as being very even, while the motions concerning Finland joining NATO stands out as being fully for.

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This thesis offers a new policy history of the National Endowment for the Arts, the federal agency responsible for providing grants to artists and arts organisations in the United States. It focuses in particular on the development of conservative perspectives on federal arts funding from the 1950s to the 1980s, and hence, illuminates the broader evolution of conservative political power, especially its limits. The most familiar narrative holds that the Endowment found itself caught up in the Culture Wars of the late 1980s when Christian right groups objected to certain federal grants, particularly to Andres Serrano's Piss Christ and Robert Mapplethorpe's Self-Portrait with Whip. This thesis, however, uncovers the older origins of conservative opposition to state support for the arts, analyses conservative conceptions of art, and illuminates the limited federal role the right sought to secure in the arts in the post-war period. Numerous studies have analysed the meanings and origins of the Culture Wars, but until now, scholars had not examined conservative approaches to federal arts politics in a historical sense. Historians have generally been too interested in explaining change to the detriment of examining continuity, but this approach under-emphasises the long-term tensions that underlie seemingly sudden political eruptions. This work also offers a deep account of the conservative movement and the arts world, an area that has so far been almost completely ignored by scholars, even though a focus on marginalised players is essential to understanding the limits of conservatism. In a general sense then, this thesis evaluates the range and diversity of the conservative movement and illuminates the overall odyssey of the right in modern America. In so doing, it provides a new insight into the ways we periodise political history and also invites a broader view of how we understand politics itself.

L’examen des conceptions exposées par certains représentants politiques et institutionnels conservateurs influents dans le Colorado suite aux élections de mi-mandat en 2006 révèle l’existence d’une rhétorique fondée sur la juxtaposition de deux thèmes fondateurs : les vertus de l’économie de marché et les enseignements de la tradition, auxquels s’ajoute l’adhésion à une politique de défense vigoureuse. En réalité, cette triple thématique constitue l’essence même du discours façonné par William F. Buckley Jr. et Frank S. Meyer dans le magazine National Review à partir de 1955. Buckley et Meyer procédèrent, en effet, au renouvellement de la philosophie conservatrice par la fusion du libéralisme classique et du traditionalisme tels que ces deux courants de pensée apparurent isolément aux Etats-Unis à la fin de la Deuxième Guerre mondiale en réaction au communisme et au New Deal.L’existence d’un discours fusionniste dans le Colorado soulève des interrogations sur la validité de deux théories connexes qui animent méthodologiquement l’interprétation de l’évolution du conservatisme américain. La première théorie voit dans le message conservateur fusionniste des incohérences philosophiques et programmatiques qui annoncent l’atomisation des composantes théoriques de ce message et, consécutivement, aussi bien la disparition du conservatisme sous sa forme actuelle que la recomposition, à terme, des appartenances partisanes aux Etats-Unis. La deuxième théorie soutient que ces incompatibilités et ces risques de fracture se manifestent géographiquement à travers une opposition politico-culturelle entre le conservatisme de l’Ouest non-côtier, auquel l’analyse prête des caractéristiques individualistes, et celui du Sud, décrit comme fidèle à des valeurs traditionnelles et religieuses perçues comme une entrave aux aspirations individualistes.L’objectif de cette étude est de vérifier l’hypothèse de cette dichotomie philosophique et régionale et porte sur l’Arizona et le Colorado, les deux Etats les plus représentatifs de l’Ouest non-côtier. / Comments made by some of Colorado’s most influential conservative leaders in the wake of the 2006 mid-term elections reveal the extent to which the type of conservatism that they advocate rests on three basic principles: free enterprise, tradition, and strong national defense. It turns out that this brand of conservatism coincides with the political philosophy which William F. Buckley Jr. and Frank S. Meyer sought to formulate in National Review starting in 1955 when the magazine was first published. In the late 1950s and early 1960s, Buckley and Meyer actually set out to modernize intellectual conservatism by fusing together into a coherent doctrine the principles of classical liberalism and traditionalism that separately emerged in the United States at the end of World War Two in reaction to international communism and the New Deal. The manifestation of “fusionist” conservatism in Colorado in 2006 raises serious questions about the validity of two interrelated theories which methodologically steer studies of modern conservatism in the United States. The first theory holds that American conservatism in its current expression is philosophically incoherent and will ultimately disintegrate paving the way for a major partisan realignment. The second theory contends that such internal tensions are reflected in sectional cultural and political discrepancies between the Interior West, typically described as libertarian, and the South, generally seen as solidly clinging to traditional and religious values which are purportedly at odds with more individualistic aspirations. The purpose of this study is to test the hypothesis of philosophical and sectional strains within American conservatism and focuses on Arizona and Colorado, two of the fastest-growing states in the Interior West since the end of World War Two.

This research has as object the conservative institutional requests responses to social workers sociojurídico field in Brazil and some of its implications for the professional ethical-political project, from the perception of professionals, having as determining the contemporary capitalist crisis, which began in the 1970s. The specific objectives discuss the repercussions of the contemporary capitalist crisis in public policies implemented by the Brazilian government and its relationship with the conservatism of reissue in the professional demands of the institutions of sociojurídico field. They characterize the history and peculiarities of the Brazilian Social Work in this field and they identify and analyze the requests put conservative social workers of the socio-legal field discussing some of its implications for the professional ethical-political project. Thisis an exploratory study, predominantly qualitative nature, whose universe comprises social workers work published in thematic sessions pertaining to sociojurídico field in the Brazilian Congress of Social Workers (CBAS) 2001-2013. They also analyze the works published in the "Second National Seminar of Social Work in sociojurídico field: in view of the realization of rights" and the data collection results coordinated by CFESS published in the document "Performance of social workers in sociojurídico: subsidies for reflection". The collection was recorded in a database from the categories identified to enable their analysis guided by the Dialectical Historical Materialism. Among the key findings identified emerging as conservative requests the "special inquiry of children and adolescents" in the judicial area, the "rehabilitation" of prisoners and the "criminological examination" in prisons, and "screening" in the police station. The analyzes argue that the theoretical-critical reflection has the potential to unravel such requests, bringing up his conservative potential, disciplinarian and rights violator. The conclusions point that for the authors of the works analyzedsuch requests affront to the professional Code of Ethics principles and has the opposite effect to that recommended by the professional design, and relevant research and reflection about these "new" requests, which express the reinvigoration of conservatism in the Brazilian context entrance of the XXI century. / Esta pesquisa tem como objeto as requisições institucionais conservadoras repostas aos assistentes sociais do campo sociojurídico no Brasil e algumas das suas implicações para o projeto ético-político profissional, a partir da percepção dos profissionais, tendo como determinante a crise capitalista contemporânea, iniciada na década de 1970. No percurso do estudo, os objetivos específicos discutem os rebatimentos da crise contemporânea capitalista nas políticas públicas implementadas pelo Estado brasileiro e sua relação com a reedição do conservadorismo nas demandas profissionais das instituições do campo sociojurídico; caracterizam a trajetória e particularidades do Serviço Social brasileiro nesse campo e identificam e analisam as requisições conservadoras postas aos assistentes sociais do campo sociojurídico discutindo algumas de suas implicações para o projeto ético-político profissional. Este é um estudo exploratório, de natureza predominantemente qualitativa, cujo universo compreende os trabalhos de assistentes sociais publicados nas sessões temáticas atinentes ao campo sociojurídico nos Congressos Brasileiros de Assistentes Sociais (CBAS) de 2001 a 2013. Também são analisados os trabalhos publicados no ―II Seminário Nacional do Serviço Social no campo sociojurídico: na perspectiva da concretização de direitos‖ e os resultados do levantamento de dados coordenado pelo CFESS publicado no documento ―Atuação dos assistentes sociais no sociojurídico: subsídios para reflexão‖. A coleta de dados foi registrada num banco de dados a partir das categorias identificadas para possibilitar a sua análise norteada pelo materialismo histórico dialético. Entre os principais resultados identificamos que emergem como requisições conservadoras a ―inquirição especial de crianças e adolescentes‖ no espaço judicial, a ―reabilitação‖ dos presos e o ―exame criminológico‖ nas instituições prisionais, e a ―triagem‖ em delegacia. As análises aduzem que a reflexão teórico-crítica tem potencial para desvendar tais requisições, trazendo à tona seu potencial conservador, disciplinador e violador de direitos. As considerações finais apontam que, para os autores dos trabalhos analisados, tais requisições afrontam aos princípios do Código de Ética profissional e tem efeito contrário ao preconizado pelo projeto profissional, sendo relevante a investigação e a reflexão a respeito dessas ―novas‖ requisições, que expressam o revigoramento do conservadorismo no contexto brasileiro de entrada do século XXI.

Made available in DSpace on 2016-08-18T18:54:01Z (GMT). No. of bitstreams: 1 Tese Lilia Penha.pdf: 974165 bytes, checksum: c3c0686ef426ac5545eeaba24ad81656 (MD5) Previous issue date: 2012-10-15 / The study addresses the process of construction of Social Assistance Policy in Brazil and Maranhão, trying to identify continuities and ruptures with conservatism under which it formed the basis of originating and developing policy in this country. The completion of the study was the theoretical framework of historical materialism and, in consequence, the dialectical method to the apprehension of reality by unveiling the historical determinants present in social processes, which enables one to grasp Social Assistance as a process built. The methodological procedures used were based on literature review that allowed the theoretical and historical about the issue, search and document analysis, field research by conducting semi-structured interviews with managers, coaches and counselors and the focus group technique with users of Social Assistance. The text has initially considered the social formation in Brazilian and Maranhão as a reference for understanding the historical marks of inequality arising from the development of capitalism in Brazil and Maranhão reflecting on how social rights were constructed, in particular the right to Social Assistance. It addresses the basics of Social Services as a public policy in Brazil and Maranhão considering the periods before and after the 1988 Federal Constitution, the political and economic, social demands for Social Assistance and the responses of society and state. In the analysis of ruptures and continuities of Social Assistance in Brazil and Maranhão are considered the difficulties identified in the process of institutionalization as a component of the Brazilian Social Security. It highlighted the process of building policy in the 1990s under the liberal influence, which led to the implementation of a process of decentralization and municipalization of Social Assistance Policy without the creation of cooperative basis between the federal entities responsible for funding and management policy. It s still considered the context of recovery of the Organic Law of Social Assistance OLSA in the 2000s, as a parameter for creating the legal framework that shaped the institutionalization of the Unified Social Services - ITS. In this context, is considered the current debate about the concept of social welfare, and the difficulties of consolidation of ITS in Maranhão and Brazil, with an indication of elements that form ruptures and continuities of Social Assistance Policy with conservatism. / O estudo aborda o processo de construção da Política de Assistência Social no Brasil e no Maranhão, procurando identificar rupturas e continuidades com o conservadorismo sob o qual se constituíram as bases originárias e do desenvolvimento dessa Política no país. A realização do estudo teve como sustentação teórica o materialismo histórico e, em decorrência, o método dialético para a apreensão da realidade por procurar os determinantes históricos presentes nos processos sociais, buscando apreender a Assistência Social como processo construído. Os procedimentos metodológicos utilizados tiveram como base a revisão de literatura que permitiu o aprofundamento teórico e histórico acerca do tema; pesquisa e análise documental; pesquisa de campo através da realização de entrevistas semi-estruturadas com gestores, técnicos e conselheiros e da técnica de grupo focal com usuários da Assistência Social. O texto, inicialmente, considera a formação social brasileira e maranhense como referências para compreender as marcas históricas da desigualdade decorrentes do desenvolvimento do capitalismo no Brasil e no Maranhão, repercutindo sobre a forma como os direitos sociais se construíram; em especial, o direito à Assistência Social. Aborda as bases da Assistência Social como política pública no Brasil e no Maranhão, considerando os períodos anteriores e posteriores à Constituição Federal de 1988, a conjuntura política e econômica, as demandas sociais por Assistência Social e as respostas da sociedade e do Estado. Na análise das rupturas e continuidades da Assistência Social no Brasil e no Maranhão são consideradas as dificuldades identificadas no seu processo de institucionalização como componente da Seguridade Social brasileira. Destaca o processo de construção da Política nos anos 1990, sob a influência liberal, que determinou a implementação de um processo de descentralização e municipalização da Política de Assistência Social sem a criação das bases cooperativas entre os entes federativos responsáveis pelo financiamento e gestão da Política. Considera, ainda, o contexto de retomada da Lei Orgânica de Assistência Social LOAS, nos anos 2000, como parâmetro para a criação do marco legal que formatou a institucionalização do Sistema Único de Assistência Social SUAS. Nesse contexto, considera o debate atual acerca da concepção de Assistência Social, bem como as dificuldades de consolidação do SUAS no Brasil e no Maranhão, com indicação de elementos que configuram rupturas e continuidades da Política de Assistência Social com o conservadorismo.

This thesis examines the ideas which underpinned early nineteenth century Toryism and their development in the late eighteenth century. It argues that a distinct, coherent, refined Tory identity emerged from the Tory splits between 1827 and 1830. This was preceded by a process of renegotiation and consolidation in Tory ideology and identity from 1760 onwards. The period between the accession of George III, in 1760, and the passage of the First Reform Act, in 1832, witnessed consistent and sustained crises regarding the constitution established in Church and state. The outbreak of revolutions in America and France reinvigorated debates regarding the nature and location of political sovereignty as well as the relationship between the crown and parliament. Lengthy wars against each nation were followed by severe economic depressions, the apparent proliferation of domestic political radicalism, and intermittent, but determined, demands for parliamentary reform. In addition, there were persistent attempts to alter the religious basis of the constitution to accommodate both Protestant pluralism and, from 1801, predominantly Catholic Ireland. This thesis contends that the debates surrounding these issues contributed to the rehabilitation and renegotiation of late-seventeenth-century and early-eighteenth-century Tory ideas. It also contends that, in moments of crisis and reaction, old Toryism converged with the conservative elements of an increasingly fractured Whig tradition in defence of the constitutional status quo. This convergence, apparent in the opening decades of George III’s reign, was consolidated in the context of the French Revolution. Consequently, after 1812, a broad, but loose, ideological consensus emerged, labelled as Tory, underpinned by anti-populism, commitment to the preservation of Christian orthodoxy, and the establishment of the Church of England. However, below this broad ideological umbrella, differences persisted which created tensions, contributing to the divisions between 1827 and 1830, and, through them, the refinement of Tory identity.

La période comprise entre 1917 et 1937 marque le début de la littérature chinoise moderne. La littérature française a participé à la construction de cette nouvelle littérature, dont la modernité réside dans la négation des valeurs littéraires et sociales chinoises classiques, dans l’ouverture aux littératures étrangères et dans l’appel au respect de l’individualité. Des écrivains chinois novateurs contestent la nécessité de la société et mettent en avant la vie intérieure dans la littérature. Ils trouvent une signification à la vie dans l’amour et dans la beauté, chacun interprétant ces notions à sa manière. Cette époque est aussi celle, en Chine, de débats littéraires. Aux écrivains individualistes s’opposent des écrivains passéistes et des écrivains engagés à gauche. La confrontation entre différentes conceptions littéraires se reflète dans la réception de la littérature française. Dans les revues littéraires chinoises, des idées opposées sont formulées à propos de Ronsard, de Montaigne et de Malherbe. Des controverses agitent les milieux littéraires autour de Molière, de Rousseau ou de Baudelaire. Les divergences sur la compréhension de la littérature française résultent du fait que les critiques et les traducteurs chinois perçoivent de manière différente la relation entre l’homme et le temps, et la relation entre l’homme et la société. L’interprétation de la littérature française par les écrivains chinois s’appuie sur des réflexions sur l’homme et sur sa situation existentielle. / The period between 1917 and 1937 marks the beginning of modern Chinese literature. French literature has contributed to the construction of Chinese new literature, the modernity of which resides in the denial of traditional Chinese literary and social values, in the opening to foreign literatures, and in the call for respect of the individuality. Chinese writers with pioneering spirit contest the necessity of the society and highlight the internal life in literature. They all consider the pursuit of love and beauty as the signification of the life. However, they interpret those notions of love and beauty in different ways. This period in China is full of literary debates. Individualistic writers are opposed to backward-looking writers and left-wing writers. The confrontation between different literary conceptions is reflected in the reception of French literature in China. In Chinese literary magazines, opposed ideas are formulated on Ronsard, on Montaigne and on Malherbe. Debates concerning Molière, Rousseau and Baudelaire arose in literary circles. The difference of opinions on French literature results from the fact that Chinese critics and translators understand in different ways the relationship between mankind, the time and the society. The interpretation of French literature by Chinese writers is based on reflection on human beings and on their existential situation.

In this comparative study of the two regions, Catalonia and Scotland, the party manifestos of the nationalistic parties will be compared, through an ideological point of view. In 2014 media gave attention to the two referendums, that the countries held quite close to each other. Europe were waiting with tension on the first elections results. The Scottish people voted no to independence from the United Kingdom. The Catalan people still went to the polls with high anticipation for independence for Catalonia, eventhough Spain had called the referendum illegal due to being against the constitution.   In order to make a comparison between, the Scottish National Party and the coalition party Junts pel Sí, an ideological analysis has been made. The aim with the study is to see similarities and differences between the two regions’ nationalistic movements and also to tell them apart from other nationalistic movements, by defining the ideological type. The results show that they are both quite nationalistic in their nature, meaning that they both would prefer independence. However, the Scottish National Party is less striving for independence and seek more to have greater influence in the parliament at Westminster. The Catalan nationalistic coalition party, on the other hand, strongly wants  independence. They desire a liberal democracy with an open Catalan market to the world, by international partnerships, and memberships with important international organs like the EU.   Eventhough much might speak for the nationalistic movements’ similarities, many interesting and diverse differences were found. These discoveries are important because all nationalistic movements aren’t the same and shouldn’t be seen as such.