Avhandlingen kretsar kring frågan om hur ett förhistoriskt bildskapande var av betydelse. Studien är riktad mot den materiella bilden och syftet är att diskutera betydelser av hällbilders materialitet och hur relationen mellan människor, hällbilder och platser var meningsfull. Utgångspunkten för undersökningen definieras som konceptuell, där en definition av begreppen bild och materialitet ligger till grund för studiens teoretiska och metodiska utformning. Studiematerialet utgörs av den sydskandinaviska hällbildstraditionen, med ett fördjupat fokus på området kring Motala Ström utanför dagens Norrköping. Undersökningen består av tre delar. I den första delen genomförs en diskursanalys, där frågan om hur hällbilders betydelse skall förstås diskuterats i relation till tidigare forsknings syften och resultat. Ett samband visas mellan hällbildsforskningens vetenskapliga illustrationspraktik och sätten hällbilder ansetts vara av betydelse. Ambitionen att avbilda hällbilder så exakt som möjligt är bunden till tolkningen av hällbilder som avbilder. Upptagenheten med avbilden har resulterat i att betydelsen av hällbilders materialitet generellt har varit åsidosatta. En utblick mot hur andra historiska och förhistoriska bildtraditioner varit av betydelse visar att avbildens symboliska betydelse inte alltid kan förutsättas vara den primära. Tvärtom tycks bildens betydelse vara flexibel och föränderlig, särskilt när dess materialitet möjliggör en upplevelse under lång tid. I den andra delen fördjupas studien genom en undersökning av Motala Ström-områdets hällbilder. Hällbildernas materiella kvaliteter definieras i relation till tre skalnivåer, landskapet, platsen och hällen. De materiella kvaliteterna har generella likheter, men varierar även från plats till plats. Upplevelsen av likformighet och variation präglar hällbildernas alla delar. Materialiteten är essentiell för upplevelsen av hällbilder som föreställande. Den nutida upplevelsen av bilder ligger till grund för en kategorisering av hällbilder i föreställande bilder och icke-föreställande former. Kategorierna form och bild ligger till grund för en kvantitativ sammanställning av inventerade hällbilder i socknarna Östra Eneby och Borg. Områdets hällbildsförekomster är strukturerade på ett tydligt sätt i landskapet. De allra flesta lokaler består av ett fåtal hällbilder (färre än 30) och präglas av formmässighet. Ett tjugotal lokaler består av fler än 79 hällbilder, och de präglas av variation och bildlighet. Den nutida upplevelsen av föreställandegraden hos hällbilder har relevans för betydelser under den aktiva hällbildstiden, då hällbilderna brukades på olika sätt i landskapet. På de stora platserna fungerade bilden som ett instrument att tänka med och en konceptualisering av tillvaron, medan de små formaliserade platserna uttrycker en praktik som markerade närvaro i landskapet. Hällbilders placering studeras vidare genom en fenomenologiskt inspirerad undersökningsmetod, där platsbesök bearbetas genom sytematisk fotografering och rendering av 3D-modeller. Tolv lokaler undersöks och det visas att hällbilders materialitet på ett direkt sätt strukturerar upplevelsen, där de antingen skapar en visuell tillgänglighet eller saknar visuell potential. Ett intentionellt bruk diskuteras, där möjligheten att upptäcka bilderna eftersträvats på stora platser och varit mindre viktig på små platser. Det har skapats visuella noder i landskapet, kreativa punkter där världen konceptualiserades. Kring noderna finns en större mängd mindre koncentrationer där estetiska teman upprepats som en del i ett inmutande och markerande i av landskapet där visuella normer upprätthölls.   Avhandlingen avslutas med att hällbildernas sociala och kronologiska sammanhang diskuteras. De sydskandinaviska hällbilderna dateras vanligen till bronsåldern (1 700-500 f.kr.), och produktionen anses ha pågått från början av perioden fram till inledningen av äldre järnålder. Slutet av den aktiva hällbildstiden föreslås som den mest arkeologiskt relevanta eftersom den motsvarar landskapets lämningar. Den aktiva hällbildstidens slut präglas av relationen mellan en materialiserad bildtradition och ett omfattande bildskapande i olika material. Till skillnad från den äldre bronsålderns bildskapande, som var ikonografiskt och repetitivt, så expanderar bildens möjligheter i slutet av aktiv hällbildstid. Bildens format, material och betydelse förändras och varieras. Bilden utvecklas inte enbart i sten utan också i brons och keramik och dess betydelse går från att vara strikt ikonografisk till att bli instrumentell. Hällbilderna spelar en stor roll i utvecklingen av en ”pictoral turn” som uttrycker sociala förändringar i samhället då bronsåldern övergår i äldre järnålder. Bildskapande blir i en del i utvecklingen av ett mer heterogent och regionaliserat samhälle. / The thesis revolves around the central question of how pre-historic images were meaningful. The focus is put on the material image, with the aim to discuss the meaning of south Scandinavian rock art as a relation between materiality, people and places. The empirical focus consists of the south Scandinavian rock art tradition, with a deepened analysis of the rock art area around the river Motala Ström, in south east Sweden. Initially, a connection between the practice of illustrating rock art and the interpretation of its meaning is presented as characteristic for previous research. The ambition to depict rock art as exactly as possible, has led to an archaeological focus on depiction as the primarily meaning of the images. An outlook, consisting of a historical and theoretical perspective on images, shows that the symbolic meaning of depiction cannot be presumed as most valid per se.   The material qualities of rock are defined in relation to three levels of scale; the landscape, specific places and the rock panels. These levels constitute the materiality of rock art and cannot be separated from its meaning. The material qualities have general similarities, but they also vary from place to place. A quantitate compilation of the documented samples of rock art in perishes Östra Eneby and Borg, shows that they are structured according to a principle of variation and likeness in the landscape. The placing of rock art is studied further by a phenomenological method, which reveals the construction of visual nodes in the landscape were imagery was used in creative ways to conceptualize the world. Around these visual nodes, a vast number of small concentrations of rock art is scattered in the landscape. The small places express an attitude towards the landscape, were aesthetical themes and ideals was maintained. The end of the active production of rock art is defined as the most relevant for an archaeological study, due to the material setting of the contemporary landscape. The presence of rock art represents the final stage of production. The end of the rock art tradition is characterized by a relation between a materialized art history and an extensive practice of making images in different materials. The image is materially expanded, being made not only in stone by also in bronze and ceramics. The meaning of images is transformed, from being strictly iconographical to becoming an instrument for thought. Rock art played a major part in the development of a “pictoral turn”, which expresses social changes in the society of the late Bronze Age and Early Iron Age.

Förutom standarder och riktlinjer utgör revisorns egna professionella bedömningar en stor del av hur denna bedömer väsentlighetsnivån vid en revision. Tidigare studier har funnit flertalet bakomliggande faktorer som påverkar denna bedömning. 2011 implementerades ISA i Sverige varför det finns ett intresse att undersöka vad denna standard har haft för påverkan på svenska revisorers väsentlighetsbedömning.  Studiens resultat visar att tre faktorer av de som ingår i studien kan förklara variationen i revisorers väsentlighetsbedömningar. Variablerna kön, chefspress och storlek på revisionsbyrå har i studien ett signifikant samband med variationen i bedömd väsentlighetsnivå. Att dessa olika faktorer har en påverkan på väsentlighetsbedömningen antas förklaras av bland annat olika nivåer av riskbenägenhet och revisionskvalitet. / Background: In addition to standards and guidelines, the auditor’s own professional judgment represents a big part of how the auditor assesses the materiality level for an audit. Previous studies have found a number of underlying factors that affects this assessment. In 2011, ISA was implemented in Sweden why there is an interest to investigate what impact this standard has had on the Swedish auditors' materiality judgments. Purpose: The purpose of this paper is to describe and explain the factors that affect the auditors’ professional judgment of the overall materiality level. Method: The study is based on a deductive approach where previous research in this areais used to formulate hypotheses regarding the factors that may affect auditors in their materiality judgment. Quantitative data is collected in the form of primary data through a survey. Furthermore, one experienced auditor is interviewed. Conclusion: The results show that the variables Gender, Pressure from management and Firm size can explain variations in different auditors' materiality judgments. These factors impact on the materiality assessment is assumed to be caused by, among other things, different levels of risk propensity and audit quality.

This thesis project is an exploration of process in both design and winemaking. Wine has long been a part of Virginia’s history and culture and in recent years has influenced architecture and design that is specific to winemaking and hospitality. Through an interior intervention, this project addresses the many challenges of marrying production and hospitality design criteria under one roof. The final design encourages understanding of process through links between production and consumption with both a winemaking facility and laboratory that are integrated into the surrounding hospitality-oriented spaces. This visual exposure to the facility stimulates patron interest and intuitive knowledge of the intricate nature of the winemaking process. The concept of process is revealed through the use of materials and their application, designed in such a way to encourage patrons to explore how they are constructed. The use of natural materials that patina are used to celebrate the aging process that is inextricably linked to both design and wine. In addition, new ways of using materials that are part of the winemaking process are employed to expose patrons to nuanced aspects of the process that otherwise remain hidden.

This thesis provides a tour through an imaginary building that contains the work I have completed in the last two years at Virginia Commonwealth University. The body of the text provides a discussion of specific paintings as well as more general themes related to painting and art. The discussion includes thoughts on futility, desire, schism, the leap, collage, photography, materiality, painting, image, and landscape. The second part of the text is an abstract statement about the paintings included in the thesis show, Splinter Paintings.

Ättestupa has been a contentious practice ever since the translation of Gautreks saga. This senicide practice has largely been viewed as a parody of the culture of Västergötland and has received little attention. But with new interest in the modern practice of Death Cleaning, we might finally understand Ättestupa as a real tradition. By understanding the placement of burden, and views of suicide, as well as the investigation into the material world around aging and death Ättestupa can be viewed as the ancestor to Death Cleaning, and thus as a window into this past practice. By comparing these two practices we also build a framework for how modern death practices can be used to understanding the archaeology of aging and beyond through the use of various archaeological approaches that take into account different sources of knowledge and the different ways that these sources can be approached.

Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. An attempt to narrow the gap has been done by IAASB. The new standards require auditors to provide additional information in the audit report. The purpose of the study is to investigate how the extended audit report is perceived by Swedish bank directors. The study has a quantitative research strategy with an experimental design. The experiment includes one control group and seven experimental groups, and the participating Swedish bank directors amounted up to 122. An ANCOVA is performed to test the research questions regarding the bank directors’ perceptions and decisions. The empirical findings and analysis reveal that the disclosure of the assurance level has a positive impact on bank directors’ confidence in the financial statements, perceived quality of the audit report, perceived value of the information the audit report contains, as well as the probability of granting a credit. The results also indicate a significance for key audit matters (KAM) regarding the perceived value of information, meaning that the disclosure of KAM improves bank directors’ perceptions of the informational value the audit report contains. The disclosure of the materiality level does not appear to have a significant impact on the extending of the audit report, implying that a disclosure of the applied materiality level may not be beneficial for bank directors’ perceptions and decisions.

Dans l’œuvre de Jean Genet (1910-1986), la question de l’écriture, qui est celle de la littérarité, est indissociable d’une réflexion sur le politique et l’éthique. Un des aspects les plus remarquables de son écriture est justement la façon dont il montre leur imbrication. C’est cette double dimension qui est prise en compte ici : il s’agit donc de s’interroger sur les rapports du littéraire au politique et à l’éthique à partir de l’inscription de l’Histoire dans l’ensemble de son œuvre. L’interrogation de départ concerne évidemment les relations de l’écriture de Genet à la mémoire et à l’Histoire, et les articulations ou désarticulations qu’elle met en œuvre. Ces questions ne sont pas séparables d’une critique de la distinction entre le public, le privé et l’intime, qui traverse l’ensemble de son travail. Si selon lui, l’écriture doit faire « œuvre de vie », comment le pourrait-elle sans se restreindre aux conventions qui régissent chaque acte en le classant dans un de ces domaines ? Mais la question centrale est celle de l’événement. Pour Genet, en effet, il ne suffit pas de commémorer le passé. Il essaie alors de trouver une écriture qui, tout en conservant la trace de la souffrance, puisse produire un effet, se constituer en événement. La réflexion dans son œuvre sur ce que l’on pourrait appeler les « politiques de la mémoire » nous porte à étudier également les notions de trace, de matérialité et de performativité dans leur relation au problème de la précarité du vivant. / In the work of Jean Genet (1910-1986), the question of writing – which is that of literariness - is indissociable from political and ethical reflection. One of the most remarkable aspects of Genet’s writing is the way in contends with the imbrication between these two kinds of reflection. This double dimension is addressed here from the vantage point of History as inscribed in Genet’s oeuvre, and through an interrogation into the rapport between the literary on the one hand and the political and ethical on the other. The first interrogation concerns the relation of Genet’s writing to memory and History, and the articulations and disarticulations this entails. These questions are inseparable from a critique of the distinction between the public and the private or intimate, which traverses the whole of Genet’s work. For Genet, writing must be the « work of life », yet how can it without restraining itself to conventions that regu! late each act in classifying it within one of its domains? Indeed, the central question that is raised here is that of the Event. For Genet, it is not enough to commemorate the past. He searches for a writing that conserves the trace of suffering, whilst producing an effect, and thus constituting itself in the Event. His reflection on what might be called the “politics of memory” compels us to examine the notions of trace, materiality, and performativity as they regard the precarity of the living.

O presente trabalho consistiu em investigar os fenômenos da materialidade pelo vértice poético da experiência humana em diálogo com o caso Piggle do pediatra e psicanalista Donald Winnicott a partir de um ponto de vista hermenêutico. Antes de realizarmos a investigação do caso a partir do vértice da materialidade, foram apresentados alguns aspectos de como a materialidade comparece como um elemento importante no cotidiano pessoal de Winnicott assim como também na clínica psicanalítica que Winnicott realizou. Em seguida, foi apresentado e discutido o vértice poético da experiência humana em diálogo com alguns psicanalistas, entre eles Winnicott, Milner e Safra e com alguns artistas, dos quais, William Blake, Adélia Prado e Manoel de Barros foram autores relevantes. Finalmente, foi realizada a investigação da materialidade como evento poético em cada uma das consultas do caso Piggle de Winnicott. Com este percurso realizado, chegamos a alguns pontos fundamentais: 1) a materialidade não é um conceito que pode ser abordado por abstrações, pois ela emerge como experiência poética no espaço do entre o homem e o mundo; 2) a disponibilidade poética do terapeuta é fundamental como condição para que seja possível acolher a materialidade do mundo como evento poético que eclode no cotidiano e no encontro clínico como experiência que revela a condição humana; 3) a compreensão dos fenômenos da materialidade é fundamental na clínica psicanalítica, em uma perspectiva ética, para que o clínico nesta abordagem possa ofertar um trabalho encarnado ao seu paciente e que seu oficio possa ser uma ação resistente e alerta ao esfacelamento da experiência humana no mundo / This paper aims to investigate the phenomena of the materiality by the poetical view of human experience in dialog with case Piggle by the pediatric and psychoanalyst Donald Winnicott through a point of view of the hermeneutics. Before investigating the case through the question of the materiality, we introduced some aspects of how this theme appears in Winnicotts personal way of life and also in the contributions he did in his theories. After that, we discussed and presented the poetical interpretation of the human experience in dialog with relevant authors, some of who were the psychoanalysts Winnicott, Milner and Safra and also with some artists as William Blake, Adélia Prado and Manoel de Barros. Finally, we investigated the materiality as poetical event in all the consultations of the case Piggle by Winnicott. After all, we reached some key points: 1) the materiality is not a concept which could be studied through abstractions, because it emerges as a poetical experience in the space between the human being and the world. 2) the therapists poetical openness is a fundamental condition in order to welcome the materiality of the world as a poetical event which appears in daily life and in the clinical situation as an experience which reveals the human condition; 3) the understanding of these phenomena is crucial to psychoanalytical situation, in an ethical perspective offering to the therapist in his/her work a possibility of working with body presence and an action of resistance to the vanishing experience of the human being in the world

O objetivo deste trabalho é o de organizar, a partir de pinturas realizadas e comentários que as acompanham, uma reflexão que procure compreender alguns aspectos da materialidade associada à cor. O memorial é dividido nas seguintes partes: Alumínio, onde procuro comentar trabalhos mais recentes que foram desenvolvidos com novos materiais e Suportes, Óleo, Têmperas e Encáustica, que se referem a questões buscadas nas pinturas. No texto busco relatar algumas das questões envolvidas com o processo de criação da minha pintura: é uma escrita de artista que enfatiza questões decorrentes da prática. Este projeto se insere na área de concentração Poéticas Visuais, que permite ao artista dentro da universidade tomar sua própria atividade prática como objeto da sua reflexão. / The objective of this work is to organize, from paintings and comments that accompany them, a reflection that seeks to understand some aspects of materiality associated with the color. This memorial is divided into the following parts: Aluminum, where I try to comment more recent works that have been developed with new materials? Suports, Oil, Tempera and Encaustic, which refer to matters sought in the paintings. In the text part, I try to report some of the questions involved in the creation process of my painting. It´s an artist´s writing that emphasize the questions resulting from the practice. This project is inserted in the \"Visual Poetics\" program, that allows the artist take his own practical activity as a reflection object inside the university.

O presente trabalho consistiu em investigar os fenômenos da materialidade pelo vértice poético da experiência humana em diálogo com o caso Piggle do pediatra e psicanalista Donald Winnicott a partir de um ponto de vista hermenêutico. Antes de realizarmos a investigação do caso a partir do vértice da materialidade, foram apresentados alguns aspectos de como a materialidade comparece como um elemento importante no cotidiano pessoal de Winnicott assim como também na clínica psicanalítica que Winnicott realizou. Em seguida, foi apresentado e discutido o vértice poético da experiência humana em diálogo com alguns psicanalistas, entre eles Winnicott, Milner e Safra e com alguns artistas, dos quais, William Blake, Adélia Prado e Manoel de Barros foram autores relevantes. Finalmente, foi realizada a investigação da materialidade como evento poético em cada uma das consultas do caso Piggle de Winnicott. Com este percurso realizado, chegamos a alguns pontos fundamentais: 1) a materialidade não é um conceito que pode ser abordado por abstrações, pois ela emerge como experiência poética no espaço do entre o homem e o mundo; 2) a disponibilidade poética do terapeuta é fundamental como condição para que seja possível acolher a materialidade do mundo como evento poético que eclode no cotidiano e no encontro clínico como experiência que revela a condição humana; 3) a compreensão dos fenômenos da materialidade é fundamental na clínica psicanalítica, em uma perspectiva ética, para que o clínico nesta abordagem possa ofertar um trabalho encarnado ao seu paciente e que seu oficio possa ser uma ação resistente e alerta ao esfacelamento da experiência humana no mundo / This paper aims to investigate the phenomena of the materiality by the poetical view of human experience in dialog with case Piggle by the pediatric and psychoanalyst Donald Winnicott through a point of view of the hermeneutics. Before investigating the case through the question of the materiality, we introduced some aspects of how this theme appears in Winnicotts personal way of life and also in the contributions he did in his theories. After that, we discussed and presented the poetical interpretation of the human experience in dialog with relevant authors, some of who were the psychoanalysts Winnicott, Milner and Safra and also with some artists as William Blake, Adélia Prado and Manoel de Barros. Finally, we investigated the materiality as poetical event in all the consultations of the case Piggle by Winnicott. After all, we reached some key points: 1) the materiality is not a concept which could be studied through abstractions, because it emerges as a poetical experience in the space between the human being and the world. 2) the therapists poetical openness is a fundamental condition in order to welcome the materiality of the world as a poetical event which appears in daily life and in the clinical situation as an experience which reveals the human condition; 3) the understanding of these phenomena is crucial to psychoanalytical situation, in an ethical perspective offering to the therapist in his/her work a possibility of working with body presence and an action of resistance to the vanishing experience of the human being in the world