In my Master's thesis, I focus on the problem of dependence and independence of elementary propositions in the Tractatus and Some Remarks on Logical Form. The main issue I wish to analyze in my investigation is the question of whether the independence of elementary propositions (asserted in the Tractatus) is necessary for the maintenance of Tractarian truth-functional analysis of propositions. The motivation behind this is the fact that, in the SRLF, Wittgenstein explicitly rejects, after precise argumentation, the independence of elementary propositions concerning characteristics allowing gradation. After analyzing the essential arguments and precise rendering of independence of elementary propositions in the Tractatus and considering arguments for their dependence in the SRLF, I argue that (based on my analysis of both works) the mutual dependence of some elementary propositions is not problematic for Tractarian truth-functional analysis.

Legal status and activities of the Czech National Bank This thesis focuses on the legal aspects of the position of the Czech National Bank and its activities. The aim of the work is to describe the Czech National Bank as an indispensable and irreplaceable institution. Given the scope of the issue is the work written to provide an overview of the most important facts. The work is divided into an introduction and four chapters, the conclusions and list of sources. In the introduction the author justifies the choice of the topic of the thesis, sets out the basic objectives of the work and gives a brief outline description of each chapter. In the first chapter the author introduces the reader to the development of central banking in our country from the Austro - Hungarian Empire until the establishment of the independent Czech Republic. The second chapter deals with the legal status of the Czech National Bank. The author describes the Czech National Bank as a constitutional body and defines its relationship to other constitutional authorities, appointment and dismissal of members of the board, and mentions the concept of independence of the Czech National Bank. The third chapter is devoted to the question of a possible euro adoption in the Czech Republic and the Czech National Bank's relationship to...

Student Number : 0413402D - MA research report - Faculty of Humanities / This research report focuses on how Kekelwa Nyaywa, a Zambian novelist has represented Zambian women within a span ranging from the colonial up to the independence period. Within the first chapter, a brief history of the Zambian nation is highlighted and a theoretical framework established. Chapter two engages with Nyaywa’s use of romance to make a commentary on the idea of nationalism. By so doing she redefines the concept of romance which has invariably been associated with ‘frivolity’. The third chapter revolves around Chipembi boarding school which the author uses to feminize key issues in the Zambian society. The pivot of the chapter is that this space is a metaphor for women’s liberation in Zambia. HIV/AIDS fueled by a ‘macho syndrome’ emerges in the fourth chapter as the single biggest threat to Zambian women’s lives. Finally, the conclusion investigates the trends of feminism that the author foregrounds in the book.

Frågan om ett enat Irak har sedan en tid tillbaka diskuterats av såväl irakiska som utländska politiker, inte minst efter att de USA-ledda militära trupperna avtog och lämnade landet under 2011. Däremot har det varit svårt att uppnå ett enat irakiskt samhälle, sett till det faktum att landet består av många olika religiösa och etniska fraktioner som driver olika politiska agendor. Denna uppsats ämnar att jämföra hur en del utvalda villkor (avseende regerinsbildning, autonomi och representation) från Arend Lijpharts teori om konsociationalism har förändrats i Irak före och efter den kurdiska självständighetsomröstningen den 25:e september 2017. Det är en jämförande fallstudie med en kvalitativ metod. Resultatet visar att villkoret "maktbalans" inte var uppfyllt mellan 2005-2017, men att det delvis uppfylls från 2017 och framåt. Villkoret "flerpartisystem och representation" möttes till viss del mellan 2005 och några år framåt, dock inte från 2017 och framåt. Slutligen är villkoret "segmentell autonomi" uppfyllt under båda tidsperioderna, men efter det kurdiska referendumet har omständigheterna och relationerna mellan KRG och centralregeringen i Baghdad förändrats. / The issue of a united Iraq has for some time been discussed by both Iraqi and foreign politicians, not least after the US-led military troops declined and left the country during 2011. However, it has been difficult to achieve a united Iraqi society, considering the fact that the country consists of many different religious and ethnic groups that run different political agendas. This essay intends to compare how some selected conditions (regarding government formation, autonomy and representation) from Arend Lijphart’s theory of consociationalism have changed in Iraq before and after the Kurdish independence referendum the 25th of September 2017. It is a comparative case study with a qualitative approach. The result shows that the condition ”balance of power” was not fulfilled between 2005-2017, but that it is partly fulfilled from 2017 and onwards. The condition ”multi- party system and representation” was met to some extent between 2005 and a few years ahead, though not from 2017 and onwards. Lastly, the condition ”segmental autonomy” is fulfilled during both time periods, however after the Kurdish referendum, the circumstances and relations between KRG and the central government in Baghdad have altered in some ways.

Revisorns oberoende har diskuterats och ifrågasatts flitigt under många år då det är väldigt viktigt att revisorn behåller sitt oberoende främst vid utförandet av konsulttjänster. Enligt många forskare tenderar en revisor att riskera sitt oberoende mer på mindre revisionsbyråer då mindre revisionsbyråer är mer beroende av sina klienter. Dessutom kan revisorer på små revisionsbyråer enklare än stora revisionsbyråer utveckla en vänskapsrelation med klienterna på grund av byråns storlek vilket påverkar revisorns oberoende negativt. Syftet med studien är att bidra till förståelse kring hur revisorer på små, medelstora och stora revisionsbyråer upplever hot mot oberoendet samt undersöka om det finns skillnader i de olika byråstorlekarna. Studien baseras på kvalitativ forskning och för att kunna tolka revisorns uppfattningar har sex intervjuer genomförts med revisorer som arbetar på små, medelstora samt stora revisionsbyråer. De huvudsakliga slutsatserna som studien kom fram till är att storleken inte är betydande för upplevelse av hot mot oberoendet. Revisorerna på de olika byråerna av olika storlek upplevde liknande hot. Resultatet av undersökningen tyder däremot på att andra faktorer som erfarenhet, ålder och storlek på staden där revisionsbyrån är verksam, kan påverka revisorernas upplevelse av oberoende. / The auditor’s independence has been widely discussed and questioned for many years, since it is very important that the auditor does not risk his independence for instance when he is providing consulting services. The auditors’ independence is more at risk in smaller companies according to many researchers as they consider that smaller companies are more dependent on their clients and that there is a higher riskto bond with their clients and develop a friendship because of their small size. The purpose of this study is to investigate how auditors experience and reflect on independence threats and if there is a difference between smaller, medium and bigger auditor firms. The study is based on qualitative research and in order to interpret the auditor's experience, six interviews have been conducted with auditors working at small, medium and large auditing firms. The findings indicate that the size does not affect their independence. Instead the experience, age and the size of the city does. Therefor our proposals for future research could be to do a similar qualitative study but to focus on these factors too.

Sammanfattning Titel: Digitaliseringens betydelse för hoten gällande revisorernas oberoende - En fråga för framtiden. Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Jonathan Book och Cecilia Söderström Handledare: Tomas Källquist och Pär Vilhelmsson Datum: 2019 – juni Syfte: Tidigare forskning visar på ett antal faktorer som kan påverka revisorernas oberoende, dock saknades mer specifikt tidigare forskning gällande digitaliseringens betydelse. Syftet är således att ge en ökad förståelse för vilken betydelse digitaliseringen har på revisorernas oberoende med fokus på vänskapshot, självgranskningshot och kompetenshot. Metod: Vår studie utgår från ett socialkonstruktivistiskt och hermeneutiskt synsätt, vi har använt oss av en kvalitativ metod eftersom vi hade för avsikt att öka förståelsen för läsaren. Vår teoretiska referensram bygger på tidigare forskning och studiens empiriska material samlades in genom tio semistrukturerade intervjuer med revisorer från två olika revisionsbyråer. För att bearbeta teoretisk referensram och empiriskt material, har en analysering gjorts med hjälp av tematisering.  Resultat & slutsats: Studien visar på att självgranskningshotet är det mest aktuella hotet och att digitaliseringen har en väsentlig betydelse på samtliga hot mot revisorernas oberoende. Det finns dessutom tecken på att kompetenshotet inte i sig är ett hot mot oberoendet utan istället en revisionsrisk. Examensarbetets bidrag: Vi har i denna studie studerat tre hot mot revisorernas oberoende med hjälp av tidigare forskning: vänskapshot, självgranskningshot och kompetenshot. Ur ett teoretiskt perspektiv fann vi att dessa hot ökar i takt med digitaliseringen. Nya kommunikationsverktyg är en bidragande faktor till att vänskapshotet ökar. Vidare fann vi med hjälp av tidigare forskning som såväl empiriskt material att rådgivning och konsultation leder till ett ökat självgranskningshot till följd av digitaliseringen. Även kompetenshotet ökar i takt med digitaliseringen, däremot fann vi skillnader mellan vår teoretiska referensram och vårt empiriska material gällande huruvida kompetenshotet är ett hot mot revisorernas oberoende eller en revisionsrisk. Förslag till fortsatt forskning: Det finns ett behov att fortsätta studera kompetenshotet mot revisorns oberoende då det ses som ett olöst blackbox-problem i och med de skilda uppfattningarna mellan vår teoretiska referensram och vårt empiriska material. Vi anser att fortsatt forskning kan ta vid vår studie och dessutom göra en mer omfattande undersökning med fler infallsvinklar som exempelvis hur normgivande organ ser på kompetenshotet. Nyckelord: Revision, Digitalisering, Oberoende, Vänskapshot, Självgranskningshot, Kompetenshot / Abstract Title: The importance of digitalization regarding the threats upon the auditors’ independence - A question for the future. Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Jonathan Book and Cecilia Söderström Supervisor: Tomas Källquist and Pär Vilhelmsson Date: 2019 – june Aim: Previous research shows a number of threats that may affect the auditors’ independence. There was a lack in the previous research, more specifically regarding the importance of digitalization upon these threats. The aim is thus to give an increased understanding of the significance of digitalization on the auditors’ independence with a focus on friendship threat, self-audit threat and IT-competence threat. Method: Our study is based on a social constructivist and hermeneutic approach, we have also used a qualitative method since our intention was to increase the understanding of the reader. Our theoretical framework is based on previous research and the empirical material of the study was collected through ten semi-structured interviews with auditors from two different audit firms. In order to analyze theoretical framework and empirical material, a thematization was made. Result & Conclusions: The study shows that digitalization has a significant impact on all of our chosen threats upon the auditors’ independence, our study also shows that the self-audit threat is the most topical one. There are also signs that the IT-competence threat is not a threat to auditors’ independence, but more likely a threat upon the audit risks. Contribution of the thesis: We have examined three threats against the independence of the auditors through prior research: friendship threat, self-audit threat and IT-competence threat. From a theoretical view we found that the threats increase due to digitalization. We saw new communication tools as a contributing factor to the increase of friendship threat, as for the self-audit threat could we see in both prior research and the empirical material that consulting and advisory services increases due to digitalization. Regarding the IT-competence threat we saw an increasement along with digitalization, but we see a difference in prior research and our empirical material where as it is a threat against the independence or if it is a threat upon audit risk. Suggestions for future research: There is a need to continue to study the competence threat against the independence of the auditors as the black box remains unsolved due to the different opinions between our theoretical framework and our empirical material. We suggest that future research can continue where we left off and more extensive examine the threat with different angles such as opinions of norm-making bodies on the threat. Key words: Audit, Digitalization, Independence, Friendship threat, Self-audit threat, IT-competence threat

Esta pesquisa busca debater, sob vários ângulos e pontos de vista, mas, essencialmente, enfocando o aspecto jurídico, a possibilidade ou não de se adotar uma moeda única no âmbito do Mercosul, a partir da experiência européia com o euro e das tentativas de integração, incluindo-se a análise de questões como a supranacionalidade, a intergovernabilidade, a soberania, a autonomia e independência dos bancos centrais, bem como a criação de um banco central único naquele bloco econômico. São ressaltados, ainda, os conceitos de moeda única, as suas várias funções e características. Ao mesmo tempo, é feita uma incursão histórica pelo mundo em geral, e pelo Brasil, em particular, mostrando a evolução da moeda em seus vários estágios, bem como os diversos instrumentos monetários. Aspectos outros, como o Sistema Monetário Internacional e sua relação com o ouro e outras moedas, também foram objeto de análise. Destaque especial, contudo, foi dado à moeda no Brasil - em especial, às reformas monetárias e aos planos econômicos -, mostrando-se, principalmente no que tange ao mercado de câmbio, as funções do Banco Central do Brasil. Abordam-se também as diferenças entre a União Européia e o Mercosul, passando pela apreciação do importante Tratado de Maastricht. Nesse sentido, avaliam-se as dificuldades jurídicas pelas quais o primeiro bloco passou, e as que o segundo irá enfrentar, como, por exemplo, a harmonização das legislações, a imprevisão constitucional da supranacionalidade, a cláusula de compromisso democrático e a necessária segurança jurídica. E, por fim, lança-se o debate em torno dos pressupostos e critérios para a adoção de uma moeda única no Mercosul, com uma análise crítica mais particularizada das vantagens e desvantagens, e destacando seus reflexos no comércio internacional. Nas conclusões, refutamos os argumentos favoráveis à adoção de uma moeda única no Mercosul, a partir do entendimento fundamental de que inexistem, nem agora e nem no futuro previsível, as precondições políticas e jurídicas para a sua implantação. / This research seeks to discuss, under many angles and views, but essentially focusing on the juridical aspects, if there is any possibility to adopt a common currency within Mercosul from the European experience with the euro and the attempts of integration, including the analysis of issues such as the supra-nationalism, the inter governmentalism, sovereignty, autonomy and independence of central banks, as well as the creation of a common central bank for that economic bloco. Furthermore, the common currency concepts and its several functions and characteristics are emphasized. At the same time, an historical incursion all over the world in general, and within Brazil, in particular, is made, by pointing out the evolution of the currency, its several stages and the various monetary instruments. Other aspects, such as the International Monetary System and its relation with gold and other currencies, have also been subject to analysis. However, special emphasis is given to Brazil\'s currency - specially to the monetary reforms and economic plans -, stressing the roles of the Brazilian Central Bank, mainly as regards the foreign exchange market. The differences between the EU and the Mercosul are also addressed through the analysis of the important Maastricht Treaty. In this connection, it is assessed the legal problems suffered by the first block and the ones the second will still face, as, for instance, the harmonization of laws, the lack of constitutional prevision of supra-nationalism, the democratic commitment c1ause and the necessary legal certainty. Finally, the discussion is launched on the prerequisites and criteria for the adoption of a common currency within Mercosul, together with a detailed critical analysis of the advantages and disadvantages, and drawing some consequences on the foreign trade. Conclusions contest the favorable ideas to the adoption of a common currency within Mercosul, based on the fundamental understanding that no political and legal preconditions exist, either presently or in the foreknowable future, for its implantation.

Este trabalho analisa a configuração de formas discursivas no Rio de Janeiro à época da Independência do Brasil (1820-1822). Ao direcionar as atenções para a imprensa periódica e panfletária desse período, pretende-se investigar o processo de temporalização de discursos políticos e suas implicações na relação entre as experiências do tempo histórico e a consecução da mudança política. Para tanto, a dissertação volta-se para o estudo de conceitos, linguagens, metáforas e expressões conformadoras de uma tessitura linguística na qual o tempo histórico era o eixo de performances discursivas atuantes no processo de Independência. Assim, a partir dos elementos em questão, defende-se a tese de que a temporalização dos discursos políticos se articula, bem como se retroalimenta de uma nova dinâmica histórica, na qual, entre fins do século XVIII e início do século XIX, um espaço de experiência revolucionário moderno vinha sendo formado. / This work analyses the configuration of discourses in Rio de Janeiro at the time of the independence of Brazil. By focusing on the periodical press as well as on leaflets published during that period, the research studies the process of temporalization of political discourses and its implication to the relationship between historical time and the dynamics of political change. In order to do so, this dissertation focuses on the study of concepts, languages, metaphors, and expressions that shaped linguistic constructions in which the historical time consisted of the axis of discursive performances interfering in the process of independence. Taking these issues into consideration, this works hypothesizes that the temporalization of political discourses articulated as well as fed itself in a new historical dynamic spanning from the late 18th century and early 19th century, when a revolutionary modern space of experience was being formed.

O problema das vibrações induzidas por vórtices em cilindros flexíveis inclinados em relação ao perfil de correnteza incidente é estudado através de uma abordagem experimental. Este tema se mostra de grande importância e aplicação na Engenharia Naval e Oceânica uma vez que são diversas as estruturas que se encaixam nesta descrição, como são o casos dos risers e linhas de amarração. Apesar de extensa, a literatura técnica especializada no assunto é focada em simplificações, tais como os estudos de cilindros rígidos fixos, cilindros rígidos montados em base elástica e cilindros flexíveis verticais ou lançados em catenária livre. A questão da inclinação é abordada em termos do Principio da Independência que diz que as forças e a frequência de emissão de vórtices em um cilindro inclinado são iguais as de um cilindro vertical se considerada apenas a parcela da correnteza normal à direção de inclinação. Estudos anteriores mostraram que este princípio é válido somente em algumas condições específicas e poucos deles apresentam resultados para cilindros flexíveis. Com base nisso, um ensaio em escala reduzida em tanque de reboque foi realizado com um modelo de linha composto por um tubo de silicone preenchido com microesferas de aço e condições de contorno articuladas em suas extremidades, o que conferiu características inerciais e geométricas ideais para a obtenção do fenômeno. Além da configuração vertical (? = 0°), que é o caso de referência, o modelo foi estudado em outras quatro inclinações com a vertical: ? = 10°, 20°, 30° e 45°. Estas inclinações foram ensaiadas para cinco diferentes azimute: ? = 0°, 45°, 90°, 135° e 180°, resultando em vinte e uma configurações de inclinação. Os resultados são analisados em termos da decomposição modal da vibração da linha, ou seja, são apresentadas amplitudes e frequências de oscilação ocorridas em cada um dos modos de vibrar. Além disso são realizadas análises espectrais, gráficos de evolução espaço-temporal, trajetórias de pontos ao longo do modelo flexível, entre outros. Frequências naturais, coeficientes de amortecimento e trações no topo são apresentados, complementarmente, como resultados de caracterização do modelo. Os estudos apontaram para uma validade do PI com algumas ressalvas, principalmente influenciadas pela diferença nas frequências do primeiro e segundo modo que é crescente com o aumento da inclinação. Além disso conclusões importantes sobre a coexistência modal, em regiões de ressonância e/ou de transição da dominância modal, foram obtidas. / The vortex-induced vibration problem in flexible cylinders yawed in relation to the incident current profile is studied through an experimental approach. This topic has great importance and application on Naval and Oceanic Engineering once there are multiple structures that fit into this description, such as risers and mooring lines. Though extensive, technical literature specialized on this topic is focused on simplifications such as the study of fixed rigid cylinders, elastic base rigid cylinders and flexible cylinders assembled vertically or launched in free hanging catenary. The inclination issue is addressed in the terms of the Principle of Independence which states that the forces and frequency shedding in an inclined cylinder are equal to those of a vertical cylinder if only considered the current component normal to the inclination plane. Previous studies showed that this principle is valid only on some specific conditions and few of them showed results to flexible systems. Based on this, a scaled tow tank test was performed with a line model composed of a silicone tube filled with steel microspheres and articulated end conditions, which offered the ideal inertial and geometrical conditions to obtaining the phenomenon. Besides the vertical configuration (? = 0°), which is the reference case, the model was studied in other four inclinations with the vertical: ? = 10°,20°, 30° and 45°. These inclinations were tested for five different azimuth directions: ? = 0°, 45°, 90°, 135° and 180°, resulting in 21 configurations. The results are analyzed on terms of the modal decomposition of the line motions, that is, amplitudes and oscillation frequencies are presented for each one of the vibration modes. Furthermore other analyzes are made, as spectral graphs, spatio-temporal evolution graphs, line points trajectories, among others. Natural frequencies, damping coefficients and tensions at the top are presented, complementarly, as results of the model characterization. The studies pointed to a validity of the IP with some reservations, mainly influenced by the difference in of the first and second mode frequencies that is increasing with the yaw increase. In addition, important conclusions about modal coexistence in regions of resonance and / or transition of modal dominance were obtained.

A Cripta Imperial, no Monumento à Independência, localizado às margens do riacho Ipiranga, em São Paulo, foi construída em 1952 para abrigar os remanescentes humanos dos monarcas responsáveis pela Proclamação da Independência do Brasil. O imperador D. Pedro I foi trasladado para São Paulo em 1972, e sua primeira esposa, a Imperatriz D. Maria Leopoldina de Habsburgo-Lorena, em 1954. Em 1982, recebeu os despojos da segunda esposa de D. Pedro I, a Imperatriz D. Amélia de Beauharnais Leuchtenberg. Por muitos anos, o Monumento à Independência foi um dos principais monumentos do país, sendo visitado por vários chefes de Estado que passavam pela capital paulista. Entretanto, apesar de reformas feitas no final dos anos de 1990 e início dos anos 2000, o local sofre há décadas com a infiltração de água, causada pelo relevo natural do terreno em que se encontra e também pela falta de manutenção. Hoje é comum os visitantes não acreditarem que os remanescentes humanos dos primeiros imperadores do Brasil estejam inumados no local. Há até mesmo quem diga que são as cinzas dos monarcas que estão ali. Foi pensando nisso que decidimos fazer este trabalho, buscando respostas sobre esses remanescentes humanos, seu estado de conservação, bem como o do material associado, visando à preservação e possível restauro. / The Imperial Crypt on the Independence Monument, located on the banks of Ipiranga creek in São Paulo city, was built in 1952 to house the human remains of the monarchs responsible for the Proclamation of Independence of Brazil. Emperor Dom Pedro I was transferred from Portugal to São Paulo in 1972 and his first wife, Empress Dona Maria Leopoldina von Habsburg-Lorraine, was transferred in 1954. In 1982 it received the remains of the second wife of Dom Pedro I, the Empress Dona Amélia de Beauharnais-Leuchtenberg. For several years, the Independence Monument was one of the main monuments in the country, visited by many heads of State who passed through the capital of São Paulo State. However, despite reformations made between late 1990 and early 2000, the site suffered for decades with infiltration of water, caused by natural site relief and also by lack of maintenance. It is common now visitors don\'t believe that the human remains of the first emperors of Brazil are buried in the site. There are even those who say that just the ashes of the monarchs are there. By thinking about that we decided to do this work, seeking answers about human remains of the Emperors, their conservation status, as well as the associated material aiming to preserve and possible restoration.