Text in English / The study unravels moral perversion in selected post-independence detective Shona novels. Moral perversion is a multi-faceted concept and the study focuses on corruption, sexual harassment, abuse of office, stealing, poaching and illegal manufacturing of intoxicating products as the key definers of moral perversion. Afrocentricity merged with Kawaida philosophy are the lenses used to pass critical judgements on the extent the selected literary practitioners portrayed literature rooted in the African ontological existence on moral perversion. Fictional works used as primary sources are Sajeni Chimedza (1984), Mutikitivha Dumbuzenene (1991), Munzwa mundove (1999) and Dandemutande, (1998). All the novels are set in the post-independence era in Zimbabwe when moral perversion is rife. The study is qualitative in nature and data was gathered using questionnaires and interviews from literary critics, publishers and novelists. Particular attention is paid on the causes of moral perversion, images of people in leadership positions and the implications of character assassination of leaders in relation to the development of purposeful literature. The study contends that moral insanity is an acknowledged problem in the post-independence era and novelists are portraying leaders as the chief culprits manning factionalism and unorthodox ways of acquiring resources at the expense of the majority of citizenry. Guided and informed by Afrocentricity, the study argues that novelists are raising pertinent issues although their views are myopic, simplistic and self-defeating because they are failing to see that the leaders are also victims who are victimizing other victims. Blaming the leadership on moral perversion ignoring the impact of colonialism, and neo-colonialism in shaping African personality creates more harm than good as this exonerates the imperialistic system of exploitation which impinges on African culture and personality. Therefore, the study argues that novelists erroneously blame individuals for the sins of a system. There is need to interrogate both external and internal factors to establish sustainable home-grown problem solving solutions to improve human condition and the development of functional literature in Africa. / African Languages / D. Litt. et Phil. (African Languages)

Die Regelungen zur Unabhängigkeit des Abschlussprüfers insbesondere bei Abschlussprüfungen konzernverbundener Unternehmen sind in den letzten Jahren - zuletzt in Folge der Finanzkrise 2007-2009 – auf den Prüfstand gestellt worden. Mit der Verordnung (EU) Nr. 537/2014 und der Richtlinie 2014/56/EU und deren Anwendung zum 17.06.2016 sowie der Umsetzung der europäischen Vorgaben auf nationaler Ebene durch das AReG und das APAReG sollte die Unabhängigkeit des Abschlussprüfers gestärkt werden. Eine Untersuchung des Rechtsrahmens vor und nach der Umsetzung der sog. EU-Abschlussprüferreform 2014 in deutsches Recht zeigt auf, an welchen Stellen Verbesserungen erfolgt sind und an welchen Stellen noch immer Handlungsbedarf besteht. / The regulations regarding the independence of the auditor in particular when the subject of the audit is an affiliated company, have been critically questioned, at least as a consequence of the financial crisis 2007-2009. With the Regulation (EU) Nr. 537/2014 and the Directive (EU) 2014/56/EU and their application until 17.06.2016, as well as the implementation of the European requirements at national level by AReG and APAReG, the independence of the auditor should be strengthened. An analysis of the legal framework before and after the implementation of the so-called EU audit reform 2014 into German law, demonstrates where improvement has been achieved and where there is still a need for action.

This study gives a platform to three old retired people who are constructed to be enjoying well-being and life satisfaction or going through life dissatisfaction after retirement. The epistemological framework was social constructionism. In-depth interviews with these three individuals were carried out. The premises of qualitative research were followed. The ‘case study approach’ was chosen as the most suitable method to gather information. Thematic content analysis was employed as a method of analysis of life stories of old retired people, which were reconstructed in terms of themes. Recurring themes in the life stories were then discussed and linked with the broader literature. The research allowed rich and informative information about life stories of three old retired people to emerge. Among the identified themes were financial status relating to adequate and appropriate sustenance after retirement; social networks and their effects on life satisfaction and dissatisfaction after retirement; health status; and cognitive functions in late adulthood. Everyone wishing to understand life in old age after retirement is encouraged to read this story. It is necessary to be sufficiently equipped in the event of an extended lifespan. / Psychology / M.A.(Psychology)

Bakgrund: Tidigare forskning visar både för- och nackdelar med rotationsregler för revisorer. Vissa menar att revisorns oberoende och revisionskvaliteten stärks i samband med rotationsregler då revisorn inte får en nära relation med sin klient. Samtidigt anger andra forskare att revisorns oberoende och revisionskvaliteten blir sämre då rotationsregler tillämpas. En revisor ska oavsett uppdrag alltid revidera utifrån god revisorssed och alltid vara oberoende vid sina uppdrag. Tidigare forskning anger att revisorns oberoende ses som en professionell tillgång, om en revisor agerar oaktsamt skulle detta påverka revisorns legitimitet och förtroendet för revisorer kan därmed ifrågasättas av samhället. Problemformulering: Vilken påverkan har rotationsreglerna på revisorns oberoende? Vilken påverkan har rotationsreglerna på revisionskvaliteten? Syfte: Studiens syfte är att ur ett legitimitetsperspektiv bidra med påskrivande revisorers uppfattningar kring rotationsreglernas påverkan på revisorns oberoende samt revisionskvaliteten. Studien kommer också bidra med förståelse för hur relationen mellan revisor och klient påverkar revisorns oberoende och revisionskvaliteten. Då det är relationen som studeras kommer vänskapshotet inom den lagstadgade analysmodellen att beskrivas. Metod: Sju intervjuer med påskrivande revisorer på mindre eller medelstora revisionsbyråer har genomförts. De intervjuade revisorerna har valts genom ett strategiskt urval för att bidra med förståelse om det valda området. Resultat och slutsats: Studien visar att rotationsregler inte påverkar revisorns faktiska oberoende men att det påverkar revisorns synbara oberoende, vilket innebär att reglerna stärker samhällets förtroende för revisorer. Rotationsregler kan också förbättra revisionskvaliteten då en revisor som haft ett uppdrag under flera års tid kan utföra granskningen av slentrian och inte är uppmärksam. Dock tyder studiens resultat på att rotationsregler kan försämra revisionskvaliteten under det första året av ett uppdrag eftersom en revisor bör ha kunskap om klientens verksamhet för att kunna utföra revisionen med hög kvalitet. / Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society. Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality? Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described. Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area. Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.

Sammanfattning   Revision är ett än mer aktuellt ämne nu än på flera decennier då det debatteras vitt och brett kring vad en revisor skall eller bör göra. I och med de tidigare införda byrårotationskraven begränsar det företag av allmänt intresse att inte under mer än maximalt tio år använda samma revisionsbyrå, med chans till förlängning. Vi har därför valt att undersöka hur längden på revisionsuppdragen kan inverka på stora onoterade bolag i en mindre geografisk zon, i vårt fall Umeå kommun med omnejd genom att intervjua tre revisorer och deras klienter.   Baserat på problemdiskussionen har vi bestämt följande problemformulering för studien.      Hur upplever revisionsbyråerna och deras klienter att oberoendet samt revisionskvalitet samspelar med revisionsprocessen vid korta respektive långa revisionsuppdrag?   Syftet med vår studie är att undersöka hur förhållandet mellan klient och revisor upplevs ha en samverkan med kvaliteten i revisionen samt på revisorernas oberoende till deras klienter över tid. Detta kan ligga till grund för framtida diskussioner gällande byrårotation för huruvida oberoende och revisionskvalitet utvecklas över tid under revisionsuppdraget.   Med en kvalitativ ansats har vi genomfört nio intervjuer med tre revisorer samt sex klienter. Klientförhållandena till respektive revisor är ett långvarigt revisionsuppdrag (fler än fem år) och ett kortvarigt revisionsuppdrag (mindre än 5 år sedan övertagandet). Denna unika inblick i revisor-klientförhållandet kopplas till flertalet faktorer samt teorier vilka kan ha en samverkan och förklaring till förändringen i oberoendet samt revisionskvaliteten.    Vi kommer i vår studie fram till att revisionsprocessen ser väldigt lik ut vid korta samt långa revisionsuppdrag där första året är speciellt omfattande, men år 2 och framåt vanligtvis är lika omfattande år efter år. Vad gäller oberoende finner vi att desto längre relation som skapas mellan klient och revisionsbyrå desto mer omfattande blir rådgivningen till klienten vilket kan påverka revisionsbyråns oberoende mot klienten rent finansiellt. Vidare är revisionskvalitet en term som definieras olika, men i teorin hävdar flertalet att detta kan speglas av oberoendet till klienten. I vår studie har definitionen uppfattats olika mellan revisor och klient vilket visar på ett förväntningsgap mellan de båda. Enligt respondenterna är revisionskvalitet något som skulle kunna förbättras av byrårotation när flera anser att långa revisionsuppdrag kan bli för rutinmässiga och att det skulle vara bra om nya individer kommer in och tittar på uppdraget från ett nytt perspektiv.   Förslag till vidare forskning skulle till exempel vara en enkätundersökning med ett mer omfattande geografiskt område där fler företag av större storlek innefattas av populationen för att kunna jämställa dessa med de företag som redan omfattas av reglerna om obligatorisk byrårotation.   Nyckelord: Audit, big four, big seven, audit quality, audit independence, audit firm rotation, auditor rotation, expectation gap, evidential matter, audit procedures och audit tenure.

Nesta tese apresentamos a contribuição da população Yao no contexto da luta armada de independência de Moçambique que teve lugar de 25 de setembro de 1964 a 7 de setembro de 1974. Nesta luta os Yao integraram-se ao movimento armado dirigido pela FRENTE DE LIBERTAÇÃO DE MOÇAMBIQUE (FRELIMO), organização nacionalista moçambicana, contra o governo colonial português, tendo se destacado no desenvolvimento dos setores oriental e sul do Niassa e no que este governo designou de Estrada de Mataca. A participação Yao, documentada em fontes coloniais portuguesas, esteve diretamente ligada na importância geoestratégica que este corredor desempenhava ao interligar a Tanzânia, onde estava sediada a FRELIMO, as frentes militares do Niassa e o território do Malawi, pelo interior do Niassa, e os situou no interior do processo efetivo - político e militar - da disseminação do discurso nacionalista moçambicano. A análise da historiografia dos séculos XVIII, XIX e XX sobre os Yao permitiu observar a dinâmica do seu imaginário político que a despeito de suas experiências de poderio económico e militar e de dominação administrativa portuguesa demonstraram sua integração (não isenta de tensões e contradições) na luta armada de independência nacional do país. A pesquisa se baseou na documentação consultada no Arquivo Histórico de Moçambique, em Maputo, no Arquivo Nacional da Torre do Tombo (ANTT) e no Arquivo Histórico Militar, ambos em Lisboa. / In this thesis, we present the contribution of the Yao population in the context of the armed struggle for independence of Mozambique that took place from September 25, 1964 to September 7, 1974. In this struggle, the Yao joined the armed movement led by the FRONT OF LIBERATION OF MOZAMBIQUE (FRELIMO), a Mozambican nationalist organization, against the Portuguese colonial government, having distinguished itself in the development of the eastern and southern sectors of Niassa and what this government has designated as the \"Mataca Road\". The Yao participation, documented in Portuguese colonial sources, was directly linked to the geostrategic importance that this corridor played in interconnecting Tanzania (where FRELIMO was based), the Niassa military fronts and the Malawian territory, through the interior of Niassa, which placed them within the effective process - political and military - of the dissemination of the Mozambican nationalist discourse. The analysis of the historiography of the eighteenth, nineteenth and twentieth centuries on the Yao made it possible to observe the dynamics of his political imagination which, despite his experiences of economic and military power and Portuguese administrative domination, demonstrated his integration (not free of tensions and contradictions) in Armed struggle of the country\'s national independence. The research was based on the documentation consulted in the Mozambican Historical Archive in Maputo, in the National Archive of the Torre do Tombo (ANTT) and in the Historical Military Archive, both in Lisbon.

O problema da Satisfazibilidade Probabilística, PSAT, apesar da sua flexibilidade, torna exponencialmente complexa a modelagem de variáveis estatisticamente independentes. Esta tese busca desenvolver algoritmos e propostas de relaxamento para permitir o tratamento eficiente de independência parcial pelo PSAT. Apresentamos uma aplicação do PSAT ao problema da etiquetagem morfossintática que serve tanto de motivação como de demonstração dos conceitos apresentados. / The Probabilistic Satisfiability Problem, PSAT, despite its flexibility, makes it exponentially complicated to model statistically independent variables. This thesis develops algorithms and relaxation proposals that allow an efficient treatment of partial independence with PSAT. We also present an application of PSAT on the Part-of-speech tagging problem to serve both as motivation and showcase of the presented concepts.

Quand, dans le cadre des réformes constitutionnelles après la chute du communisme, le Conseil de l’Europe et la Commission européenne demandent à l’Albanie l’indépendance du pouvoir judiciaire comme garantie pour un état de droit, pour une gouvernance limitée par le droit, un juge constitutionnel comme défenseur des garanties de ce principe est demandé en même temps. En tant que principes et institutions de l’état de droit, ils se trouveront face à une culture politique qui rend difficile tant leur transposition que leur application dans la réalité albanaise. Les raisons sont à rechercher dans l’influence que la tradition constitutionnelle et l’idéologie communiste exercent encore sur la classe politique et sa culture politique. Elles poussent plutôt vers le contrôle que vers l’indépendance du juge. Dans ces circonstances, il revient au juge constitutionnel d’être actif dans le jeu de la séparation et de l’équilibre des pouvoirs et dans l’identification et la formalisation d’un judiciaire indépendant. En même temps et aussi souvent que nécessaire, il devra défendre directement les garanties constitutionnelles de cette indépendance en fonction de sa propre indépendance. / When, as part of the constitutional reforms, after the fall of the communism, the Council of Europe and the European Commission require from Albania the independence of the judiciary, as a guarantee for the rule of law, a constitutional court, as a defender of the guarantees of this principle, is demanded simultaneously. Nevertheless, during the years of the democratic transition, these principles and institutions of the rule of law will be confronted with a political culture that makes difficult both their transposition and their implementation in the Albanian reality. The reasons lie in the influence that the constitutional tradition and the communist ideology still exert on the political class and its political culture. They grow towards the control rather than the independence of the judiciary. In these circumstances, it is up to the constitutional court to be active in the game of separation and balance of powers and in the identification and formalization of an independent judiciary. At the same time and as often as necessary, it will directly defend the constitutional guarantees of independence and will do so according to its own independence.

Cette thèse est consacrée à l’étude de la question tibétaine et des différents aspects sous lesquels elle est traitée : géographique, économiques, stratégiques et politiques. Nous étudions l’évolution des attitudes et les divergences d’opinion selon une polarisation allant du conservatisme au progressisme. Nous en mesurons les influences dans l’histoire récente et nous projetons les développements probables à court et moyen termes.- Cette thèse s’attache à démontrer que le Tibet reste un enjeu important pour la Chine et qu’à ce titre, la ligne de chemin de fer reliant le Qinghai au Tibet symbolise la politique et la solution chinoise vis-à-vis du Tibet. - Cette thèse s’attache à démontrer que le dalaï-lama est toujours considéré par les tibétains comme la seule instance à même de pouvoir résoudre les problèmes tibétains, et ceci en dépit des nombreuses crises auxquelles le chef spirituel a pu être confronté.- Enfin, cette thèse s’attache à démontrer que la société chinoise est en train d’évoluer vers une attitude plus progressiste. Sur cette question notamment, les intellectuels chinois ont acquis davantage d’influence que par le passé, influence qui pourrait, à l’avenir, se développer davantage. Ce travail, relevant d’un champ d’analyse pluridisciplinaire, couvre l’essentiel du XXème siècle et de l’époque actuelle. Il se focalise particulièrement sur la période postérieure aux années 1980, qui a été le témoin d’une internalisation plus poussée de la question tibétaine. / This thesis focuses on the Tibetan issue in its various aspects: geographic, economic, strategic and political. We examine the evolution of attitudes and differences of opinion according to their polarization ranging from conservatism to progressivism. We assess their influences in recent history and we project the likely developments in the near future.- This thesis aims at showing that Tibet remains an important matter at stake for China. Hence the Qinghai-Tibet rail link embodies the Chinese national policy as well as the Chinese solution vis-à-vis Tibet.- This thesis aims at demonstrating that the Dalai Lama is still regarded by Tibetans as the key to the resolution of Tibetan problems despite the many crises the spiritual leader has had to face.- Finally this thesis aims at pointing out that the Chinese society is evolving towards a more progressive attitude. On this issue Chinese intellectuals have acquired more influence than before and this influence could develop even further in the future. This work belongs to an inter-disciplinary field of study and covers most of the 20th century and present times. It focuses especially on the post 1980’s period when the Tibetan issue became more international.

La thèse s'inscrit dans une approche liant l'histoire des institutions et l'histoire des idées politiques et s'attache à la manière dont le Maroc a construit son univers politique et pensé son rapport au pouvoir. La France estimait qu'il fallait mettre en place un protectorat et non une administration directe, de type colonial. En fait, la France rejetait l'administration directe de l'Empire Chérifien et cherchait une formule d'association et de contrôle dans le but d'établir l'ordre et l'unité dans le pays. Avec la mis une place du protectorat, la France a connu de nombreuses résistantes, aussi bien armées que politiques. A partir des années 1930, des aspirations nationalistes voient le jour. La recherche d'une identité et d'une unité nationale reste ainsi le principal motif de la résistance marocaine. Le milieu des années trente voit la naissance d'une conscience de plus en plus forte dans le combat pour l'indépendance. La thèse propose de donner une vue d'ensemble sur les différentes phases de la lutte engagée par le mouvement national marocain.Elle a pour ambition également d'analyser les divers aspects du régime issu du traité de 1912 et de mettre en lumière la crise franco-marocaine chronique. Dans ce contexte politique et juridique, la France a t-elle réussi à unifier le Maroc ? Peut-on considérer sa domination territoriale comme un changement de système ? Et comment peut-on identifier les principaux changements que cette situation historique a produit dans le système politique et institutionnel marocain ? / The subject of our research project lies within the scope of a political approach which looksinto how Morocco organises its political universe and conceives its relation to power.France deemed it necessary to set up a protectorate rather than a system of direct rule. De facto, France rejected the direct administration of the Christian Empire and sought a balance of "association" and "control" with the view of re-establishing order and unity within the country.From the moment the protectorate was first mentioned, France witnessed many a resistance, be they armed or political. From 1930 onwards, nationalist aspirations emerged. The quest for national identity and unity would stand as the chief explanation for Moroccan resistance. The mid 1930s saw the beginning of an ever-growing national awareness regarding the struggle for independence. This thesis strives to draw up an overview of the various stages of that same devoted struggle. It also aims at analysing the many aspects of the colonial system which resulted from the treaty of 1912, and shedding light on the French-Moroccan crisis.Within this socio-political context, did France succeed light in uniting Morocco ?May we envisage its territorial supremacy as a change of systems ? And how may we identify the main evolution within the Marocco political system ?