This thesis analyzes the materiality, as an important part of the audit. The main goal is to show the individual areas of the audit, which the materiality touches and illustrate its impact. The theoretical part describes the history, legislation, terminology and methodology used in the audit with regard to materiality. Thesis also includes a practical example that illustrates the application of materiality on audit unnamed real company.

Being treated as a piece of meat has long been an issue around which feminist concerns regarding the representation of women and practices of cultural consumption coalesce. However, as the Humanities undergo a paradigm shift away from intrinsically privileging the human subject, this demands new consideration of how cultural figurations of meat can work to challenge the terms of the species border. This thesis offers close readings of contemporary film, literature, visual art, music and live performance produced between the late 1980s and the present day that stage carnal encounters with meat. I unite these figurations under the term ‘meaty bodies’, exploring how they question the supposedly self-evident line between the flesh that we are and the flesh that we may eat. Situating its theoretical approach within the tension between psychoanalytic and cultural theories of taboo and abjection and emerging ‘new materialist’ conceptualisations of matter, this thesis contributes to the project of disrupting the primacy of ‘the human’ and the workings of the species divide. The thesis begins by examining three cultural productions that humanise meat by using it to speak to themes of vulnerability, trauma and sexual desire respectively. The photographic series Perishables (Yolaçan, 2002–04), the live art performance My New York (Zhang, 2002) and the pornographic novella The Butcher (Reyes, 1988) utilise meat to speak to issues surrounding human embodiment. However, I suggest that this typically decouples meat from the animal body from which it derives. The thesis subsequently turns to four cultural productions that more directly engage with the violence inherent in the naturalisation of meat as animal body. Analysing the experimental text Diary of a Steak (Levy, 1997), the concept album One Pig (Herbert, 2011), the live art performance inthewrongplaceness (O’Reilly, 2004–09) and the feature film Beasts of the Southern Wild (Zeitlin, 2012), the thesis positions these cultural productions as a challenge to the species border through their attentiveness to contemporary issues surrounding meat consumption and production, including discussion of ‘meat panics’ such as the 1980s/1990s BSE crisis, the development of tissue-cultured meat and impending food scarcity. These close readings show that what I term a ‘carnal equivalence’ between human and animal flesh can be a powerful means of questioning the terms of the species border. Yet, in rendering their encounters with meat frequently difficult and strained, these cultural productions stage and generate ambivalence as integral to our relations with meat consumption and production in the contemporary moment. The thesis suggests that this uncertainty is indicative of a wider impasse within the Humanities, as the field seeks to decentralise ‘the human’ and the discourses that are invested in the continued dominance of this category, yet is still shaped by attachments and anxieties that render this move more difficult than may otherwise be supposed.

Orientador: José Paiani Spaniol / Resumo: O presente trabalho investiga a direção de fotografia cinematográfica, também chamada de cinematografia, enquanto linguagem artística, procurando estudá-la em seus elementos constitutivos essenciais, fora do contexto do cinema narrativo industrial. Com o propósito de compreendê-la, faz-se necessário desvelá-la da sua função de suporte à dramaturgia. A cinematografia surge do desenvolvimento de tecnologias capazes de captar e reproduzir imagens fotográficas estáticas de forma intermitente, causando a ilusão de movimento contínuo. Tal ilusão é construída a partir de certas imperfeições em nossa percepção visual. Sendo assim, a fim de compreender os processos da cinematografia, é indispensável o estudo da luz, da percepção visual humana e dos mecanismos de captação e reprodução de imagens fotográficas. Este trabalho também documenta uma investigação artística, uma produção desenvolvida a partir de desvios nos trajetos lineares dos processos e procedimentos da cinematografia, e converge em direção a outras técnicas e linguagens artísticas como a pintura, a gravura e a videoarte. Uma série de exercícios em busca da conscientização da práxis do diretor de fotografia. / Abstract: This work investigates cinematography as an artistic language, aiming to study it in all its essential constitutive elements, out of the context of the industrial narrative cinema. In order to understand it as such, it is necessary to unveil from its duty as support to dramaturgy. Cinematography is born from the development of technologies able to capture and reproduce intermittently still photographic images, creating the illusion of continuous movement. Certain imperfections in our visual perception produce such illusion. Thus, to understand the process of cinematography, it is necessary to study light, human visual perception and the mechanisms of capture and reproduction of photographic images. This work also documents an artistic investigation; a body of work developed from diversions on the linear trajectory of the processes and procedures of cinematography, and that converge towards other artistic languages and techniques like painting, engraving and video art, a series of exercises in search of awareness in the praxis of the director of photography. / Mestre

Searching, accessing, reading, and storing academic literature is increasingly done with the help of digital devices. This master’s thesis presents the results of a qualitative study on researchers’ academic reading practices, including the surrounding practices of searching for and storing the literature. The aim of this thesis is to gain a deeper understanding of researchers' use of academic literature on paper and on screens. Semi-structured interviews were conducted with ten researchers within four different research areas from a university college in Norway. The theoretical framework used to discuss the results is practice theory, with the concepts materiality and affordance. Key findings are that there is not always concordance between what the researchers say they prefer and what they do, as they have a pragmatic approach. The respondents see pros and cons of both formats, and they use both, depending on the situation and what their aim is. The surrounding practices are often done digitally, while deep reading is preferred to do on paper, by the majority. The first reading of a text, which is browsing through it to see whether the text is relevant or not, is always done on screen, while most of the respondents prefer to print out articles when they are to be read thoroughly, as they value the physical properties of paper. However, the respondents of this study are more positive to screen reading than what is seen in previous research, and many of them wish to improve their skills when it comes to e-reading.Keywords: Academic reading, researchers, digital reading, reading practices,

Raggare is a unique and rather understudied subculture within Scandinavia that emerged in the 1950s and has been vibrant since. They are noted for their affection towards 1950s American aesthetics and, most importantly, American vintage cars. In Sweden, these cars are known as raggarbilar, and I contend these vehicles are central to how social interactions occur between raggare. The purpose of this thesis is to examine how cars create social bonds by looking at raggarbilar through the lens of raggare and in this way investigating how and why the cars fascinate people. I use sensory methodology to examine how cars are approached and embraced by raggare, arguing that sensuous experiences are fundamental to the perception of the materiality of cars. Theoretically, I use materiality and material culture as guidelines for how objects enforce cultural and social significance. More specifically, Alfred Gell’s notion of the technology of enchantment is utilized to understand the effects and social agency of artefacts and I develop this notion further with what I call the sensory enchantment of materiality. During ten weeks of ethnographic fieldwork that took place in different garages in Västernorrland county, along with semi-structured interviews and the usage of visual instruments, I explored the interconnectedness between cars, people, and environment to investigate how cars are objects capable of enchantment and persuasion to raggare. Overall, raggarbilar are multi-sensory objects that are perceived as different from other cars and create certain phenomenological experiences that are shared between raggare, and thus, bring the subculture together.

The primary purpose of this study is to use, based on a reading/interpretation of a couple of texts by two philosophers, their theoretical framework to discuss what a new understanding of the importance of the environment and the subject matter/material can offer to the educational work of an after-school center and in school. The central question for my study is the following. What is the meaning of the material/matter and the environment for learning in the theoretical concepts of Karen Barad and Maurice Merleau-Ponty as they appear in a reading and interpretation of selected texts? What relevance does the material/matter and environment have, in an interpretation of these thinkers, for the relationships that are created? What meaning does the body and our minds have, in an interpretation of Merleau-Ponty, for our experience of environment and location? How can you highlight and discuss aspects of learning based on the two theorists? The foundation for the study is short texts written by Karen Barad and Maurice Merleau-Ponty as well as secondary literature and two texts that deal with learning and environmental design. The study is a text study and includes an interpreted selection of the conceptual worlds of the two theorists and a comparison between the two as well as an application of Barads and Merleau-Ponty's concepts and theories to two texts in Swedish pedagogical research. My interpretation of the conceptual worlds of the two philosophers shows that, in their perspective, the environment and matter/materials have a major impact on pupils, teachers and pedagogues. Merleau-Ponty emphasizes the body as that that human is in the world and experiences with. What the body experiences in relation to material and environment is important, therefore, for what and how the world takes shape. Karen Barad emphasizes that human and matter/material are a dependent entity. Human, and matter are intertwined, and this relationship is primary for how then the world takes shape.

Cette thèse est divisée en deux parties principales : 1. La proposition d’une méthodologie d’analyse de la réalité concrète dans le discours basée sur la méthode dialectique critique. Cette méthodologie est centrée sur les possibilités de s’approprier l’objet auquel le discours fait référence, afin de permettre au chercheur de saisir les idéologies et des relations de pouvoir présentes dans les discours organisationnels, ainsi que de vérifier s’il existe des discours révélés de manière hégémonique face à d’autres discours marginalisés; 2. L’application de cette méthodologie à l’étude du cas de la rupture du barrage de résidus miniers de Fundão, propriété de Samarco et de ses actionnaires, Vale S.A. et BHP Billinton. Dans un premier temps, il est discuté l’approche épistémologique, la perspective du langage assumée tout au long du travail, les potentialités du travail dans une perspective dialogique de l’analyse du discours, ainsi que les théories de l’argumentation. Ensuite, les relations entre discours et idéologies sont examinées, en essayant de définir une manière d’interpréter ce thème dans les discours. Sur la base de ces hypothèses, on discute les deux thèmes fondamentaux pour l’élaboration d’une méthodologie dialectique critique appliquée à l’analyse du discours. La première se réfère à l’approche du discours et de l’action comme deux dimensions distinctes, médiatrices de la relation entre la pensée et la réalité concrète et faisant partie d’un processus menant à l’appropriation du réel par la conscience individuelle. Sur la base de la critique des faits concrets et des prémisses du philosophe Karel Kosik, des stratégies sont définies pour aborder les discours qui peuvent désigner l’objet auquel ils se rapportent. Dans cette approche, les contradictions entre discours et action sont analysées à partir des conditions de la situation dans lesquelles le discours est inséré, en considérant principalement le contexte (historique, géographique, politique, économique), référents concrets du contenu du discours et les idéologies qui circulent autour de l'affaire. Cette méthodologie est ensuite utilisée pour analyser le cas de la Samarco, une entreprise impliquée dans la rupture du barrage de Fundão à Bento Rodrigues. L’approche de l’analyse de cas s’est fondée sur la thèse et l’antithèse selon la conception kosiquienne, fondée sur une conception matérialiste historique. La thèse qui sous-tend les analyses ci-dessous est que le gouvernement représente principalement les intérêts de la population touchée, tous ceux qui sont impliqués dans le cas de Mariana étant égaux devant la loi. La contradiction dialectique de la thèse réside dans le fait que les intérêts économiques des organisations impliquées sont profondément liés aux politiques gouvernementales en matière d’exploitation minière. A partir de cette contradiction, les discours qui circulent autour de la rupture du barrage de Fundão sont analysés avec une méthodologie spécifique. / This thesis is divided into two main parts: 1. the proposal of a concrete analysis methodology in discourse based on the dialectical-critical method. This methodology is focused on the possibilities of apprehending the object to which the discourse refers, in order to provide subsidies to the researcher in the identification of ideologies and power relations present in the organizational discourses, as well as to verify if there are discourses that are revealed as hegemonic in contrast of other discourses that are marginalized; 2. The application of this methodology in the case study of the rupture of the tailings dam of Fundão, owned by Samarco and its shareholders, Vale S.A. and BHP Billinton. The main objective is how to appropriate the object through the discourse or how to consider the discourse as a form of access to the object. At first, the epistemological approach is discussed, the perspective of language assumed throughout the work , the potentialities of work with the dialogical perspective of discourse analysis, as well as the theories of argumentation. Then, the relations between discourse and ideologies are examined, trying to define a way to interpret this theme in discourses. Based on these assumptions, it is discussed the two fundamental themes necessaries for the elaboration of a dialectical-critical methodologies applied to discourse analysis. The first refers to the approach of discourse and action as two distinct dimensions, which mediate the relationship between thought and concrete reality and are part of a process that leads to the appropriation of the real by individual consciousness. Based on the foundations of concrete criticism and premises of the philosopher Karel Kosik, strategies are defined to approach the discourses that can point to the object to which they refer. In this approach, the contradictions between discourse and action are analyzed, starting from the situational conditions in which the discourse is inserted, considering mainly the context (historical, geographic, political, economic), the concrete referents of discourse content, and the ideologies that circulate around the case. This methodology is then used to analyze the case of Samarco, a company involved in the rupture of the Fundão dam in Bento Rodrigues. The approach to case analysis was based on the thesis and antithesis in the kosikean conception, which is based on a historical materialist conception. The thesis on which the analyzes are based is that the Government represents primarily the interests of the population affected, with all those involved in the Mariana case being equal before the law. The dialectical contradiction of the thesis consists in the fact that the economic interests of the organizations involved largely define government policies related to mining. From this contradiction, the discourses that circulate around the rupture of the Fundão dam are analyzed with a specific methodology.

The thesis explores a multidisciplinary approach, bridging together perspectives from art-historical, philosophical and anthropological fields of knowledge to question and outline the way materiality has been thought about, and how this in turn can be informative to developing a curatorial methodology. By looking at Moderna Museet Stockholm, the thesis will demonstrate the mileage of thinking materially in the act of exhibition making and the curatorial position. In doing so, the thesis explores various discursive arenas of the institution such as the museum, the temporary exhibition and the permanent collection. Central to developing the methodology are concepts such as agency, revisionist history and cultural modernity.

In August, 2014, the Financial Accounting Standards Board issued an update concerning the disclosure of uncertainties about an entity’s ability to continue as a going concern. The standard requires an entities management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures in certain circumstances. One consequence of this regulation is the need for guidance for audit testing of management’s assessments in each phase of the audit. This research evaluates the usefulness of bankruptcy prediction models as analytical tools in the planning stage of an audit for going concern assertions and questions the use of precision as the only measure of a model’s effectiveness. I use simulation to manipulate the fundamental accounting data within five bankruptcy prediction models, explore failure rates in an environment with materiality concerns, and consider the total change in market value due to simulated errors. Given the inherent limitations of the information environment and/or current prediction models, my results indicate auditors’ current failure rates are not an indication of audit failure. The results suggest that bright-line testing using bankruptcy prediction models are sensitive to materiality and that the cost trade-off between Type I and Type II errors is an important indicator of model choice.

Bibliographic Record ZÁHORA, JAKUB. Mundane Self-Legitimizations of Power: Distribution of the Sensible in the Israeli Settlements in the West Bank. Prague, 2017. 277 p. Doctoral dissertation (Ph.D.) Charles University in Prague, Faculty of Social Sciences, Institute of Political Studies. Thesis supervisor: PhDr. Ondřej Ditrych, MPhil., Ph.D. Abstract: In this doctoral thesis I am looking into mechanisms, practices and political technologies that work to depoliticize contested and potentially disturbing realities. To make sense of these processes, I am utilizing the theoretical and conceptual apparatus derived from Foucault's and Rancière's respective works. Following Rancière, I conceptualize depolitization as a "distribution of the sensible", a particular ordering of what is presented to the senses and thus made intelligible, "obvious" and "natural". Understanding such arrangements in terms of a governmental programme, I focus mostly on material and visual elements of the dispositif that promotes this depoliticizing rationality. Empirically, I am investigating the case of the Israeli so-called non-ideological settlements in the West Bank. Despite some popular misconceptions, these communities attract Israelis by offering cheap public services and housing rather than for their religious-nationalistic...