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Building on recent scholarship in the history of art which has started to reappraise the meaning of grotesque and scatological motifs, this thesis examines how digestion was conceived of as a model of creation, and how this was translated visually. Renaissance creativity was increasingly modelled on a series of natural processes like digestion, following a trend in favour of Aristotelian psychology. However, it has been largely overlooked in comparison to the bleeding, the pneumatic, and especially the procreative natural models, which have been extensively studied. The central argument of this thesis is that digestion constituted an alternative-albeit less 'decorous'-model of creation, denoting the intervention of a more 'earthbound' ingenium. I argue that this model was used by certain classes of artists as an acknowledgement of a strong engagement with materials and of the labour of a round-the-clock imagination. Goldsmithing and printmaking are artistic professions whereby the artistic process was often considered as an act of 'soiling' oneself, both in the sense of the body and the phantasia. This thesis focuses on a period spanning c. 1530 to 1675, from Rabelais' works to the facetious printer Jacques Lagniet. It mines a corpus of little-studied textual and visual sources from the north of the Alps, examining a continuity between France and the German lands: geographical areas which both had an especially pronounced 'culture of excretion'. From a broader perspective, this research responds to a widespread scholarly call for more attention to the organic soul and the lower body, nuancing the alleged hegemony of the brain and the higher senses throughout history. It seeks to modify the perception of early modern artists and viewers as cerebral intellectuals, presenting them as individuals who also 'thought with their guts'.

Made available in DSpace on 2016-04-25T18:40:14Z (GMT). No. of bitstreams: 1 Valdir Donizete Segato.pdf: 1566486 bytes, checksum: 0466b46a2ebe3438da9eeeeefc33df35 (MD5) Previous issue date: 2015-12-18 / This study aims to reflect on the main difficulties encountered in the adoption of International Accounting Standards by Micro and Small Entities (MSEs) in Brazil, whose annual gross income is up to R$ 3,600,000.00, based on Technical Interpretation General, established in Resolution n. 1418/12 (ITG 1000), the Federal Accounting Council (CFC). Methodologically, the research is categorized as the objectives in exploratory and descriptive and on the procedures in literature and documents. For the literature review was conducted bibliographic research and in electronic media, content analysis of documents relating to accounting standards, raising opinions through questionnaires and interviews, and a description of the data, based on the elaboration of a materiality matrix, which pondered priorities established by key stakeholders, who are the users of accounting information in relation to the issues involved. The research is justified because of the economic and social importance of this segment which contributes to boost supply chains of large corporations and represents - the Brazilian Service of Support for research Micro and Small Entities (SEBRAE) - 99% of the total of 6.4 millions of existing businesses in Brazil, accounting for 52% (16.1 million) of formal jobs in the private sector. The results showed that the main difficulties for the adoption of this International Accounting Standards by MSEs are not related to the conceptual part of these standards, but the difficulties of structural and operational, as prices services charged (fees) incompatible with the responsibility and technical risk of the work, the absence of management and internal control system, the standard practice of tax evasion, among others, added to some of fact interest that the entrepreneur owner of MSEs demonstrates in relation to accounting as a management tool / Este estudo tem por objetivo refletir sobre as principais dificuldades encontradas na adoção do padrão contábil internacional pelas Microempresas e Empresas de Pequeno Porte (MPEs) no Brasil, cuja receita bruta anual é de até R$ 3.600.000,00, com base na Interpretação Técnica Geral, instituída na Resolução nº. 1.418/12 (ITG1000), do Conselho Federal de Contabilidade (CFC). Metodologicamente, a pesquisa se classifica quanto aos objetivos em exploratória e descritiva e quanto aos procedimentos em bibliográfica e documental. Foram realizados levantamentos bibliográficos e em meio eletrônico, análise de conteúdo dos documentos referentes às normas contábeis, levantamento de opiniões por meio de questionários e entrevistas, bem como a descrição dos dados, com base na elaboração de uma matriz de materialidade, que ponderou as prioridades estabelecidas pelos principais stakeholders, que são os usuários das informações contábeis, em relação aos temas envolvidos. A pesquisa se justifica em razão da importância econômica e social deste segmento que contribui para dinamizar as cadeias produtivas das grandes corporações e representa  pela pesquisa do Serviço Brasileiro de Apoio às Micro e Pequenas Empresas (SEBRAE)  99% do total de 6,4 milhões de empresas existentes no Brasil, respondendo por 52% (16,1 milhões) dos empregos com carteira assinada no setor privado. Os resultados obtidos permitem concluir que as principais dificuldades, para a adoção deste padrão contábil internacional pelas MPEs, não estão relacionadas com a parte conceitual destas normas, e sim às dificuldades de ordem estrutural e operacional, como os preços dos serviços cobrados (honorários) incompatíveis com a responsabilidade e risco técnico do trabalho, a inexistência de sistema de gestão e controle interno, a prática recorrente de sonegação de impostos, entre outros, somado ao fato do pouco interesse que o empresário, proprietário das MPEs demonstra em relação à Contabilidade como instrumento de gestão

Made available in DSpace on 2016-04-26T20:20:36Z (GMT). No. of bitstreams: 1 Talita Pimenta Felix Wolkart.pdf: 3878590 bytes, checksum: ca923792d9cf0ef485852007d980156e (MD5) Previous issue date: 2011-10-26 / This work aims to study the incidence of double taxation. In this keynote, we will proceed to its logical classification, then build the species in step with the legal system of positive law and will point out the nuances pertaining to each. As well, we will draw the syntactic parallel of the identity of each legal species and subspecies according to the appearance of the binomial incidence hypothesis and basis of calculation. At the end, we will review the position taken by the Supreme Court in the last decade, offering a complement to current legal analysis / O presente trabalho traz como objeto de estudo a dupla incidência tributária. Nesta tônica, procederemos à sua classificação lógica, posteriormente, construiremos as espécies jurídicas em compasso com o sistema do direito positivo e apontaremos as nuanças atinentes a cada uma. Bem como, traçaremos o paralelo sintático da identidade de cada uma das espécies e subespécies jurídicas conforme a semelhança do binômio hipótese de incidência e base de cálculo. Ao final, analisaremos criticamente o posicionamento adotado pela Corte Suprema na última década, propondo uma complementação à análise jurídica atual

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O foco principal deste estudo volta-se para a fala no jogo dramático, a fala que acrescenta ao significado semântico a expressão sonora, sua musicalidade. O caminho que leva a este estudo, no entanto, é fundamental para sua compreensão. A sensibilidade, a invenção, presentes nos jogos e brincadeiras durante minha infância, prosseguiram até a concretização da vida profissional. A EMIA, Escola Municipal de Iniciação Artística, é o lugar que, além de apresentar estas características, estimulou a pesquisa constante. A Música, área da minha formação, pôde ampliar seus limites e adentrar o universo do Teatro. A pesquisa da sonoridade da fala no jogo dramático apoia-se em procedimentos da música contemporânea, acompanhando o mesmo foco enfatizado por Jean-Pierre Ryngaert a respeito da utilização dos procedimentos teatrais. Ryngaert é uma referência central neste estudo. O grupo que se apresenta como objeto experimental da pesquisa é formado por alunos da FAAM, da Licenciatura e do Bacharelado de Canto. Além de o trabalho estar diretamente voltado para a materialidade sonora e expressiva da fala, este estudo também aponta para possibilidades no campo da Educação Musical. A poesia é a matéria prima que dará corpo à nova materialidade durante as improvisações. É a partir das discussões com os alunos na \"Roda de conversa\" que o texto poético vira fala e que a fala vira pura poesia. A \"Roda de conversa\" instala-se como grande forma neste estudo, na medida em que se alastra fora da sala de aula e passa a criar um espaço ainda mais amplo, incluindo o diálogo com as vozes dos autores escolhidos como convidados nesta grande roda. O jogo dramático concebido por Ryngaert, enriquecido pela pesquisa sonora da fala aqui apresentada, busca a possibilidade da ampliação do universo sensível e artístico dos participantes através da integração de duas linguagens artísticas, o Teatro e a Música. O campo de pesquisa que acolhe este estudo é o Ensino da Arte. / The main focus of this study directs itself to the speech in the dramatic play. The speech that adds to the semantic meaning its own sound expression, its musicality. The way taken to this study, however, is fundamental or essential to understand it. The sensibility and the invention, both present in the plays and games of my childhood have evolved to the concretion of my professional life. EMIA, the Municipal School of Artistic Initiation, is the place that has not only accepted these characteristics but also stimulated this constant research. Music, my major, could expand its limits and get into the Theatre universe. The research on the sonority of the speech in the dramatic play sustains itself over contemporary music procedures, accompanying the same focus emphasized by Ryngaert, who is the main reference in this study, in the use of theatrical procedures. The group presented here as the experimental SUBJECT of this research is formed by bachelor and undergraduate students of FAAM. Besides the fact that this work is faced to the speech\'s sound and expressive materiality, it is also sustained over educational aspects, showing opening possibilities in the Educational Music field. Poetry is the feedstock/raw material that will shape up the new materiality that will rise over the improvisations. It is from the discussion process made with the students in the \"Conversation Circle\" that the poetic text becomes speech, and the speech becomes pure poetry. The \"Conversation Circle\" settles itself as the major form in this study; it spreads out of the classroom and starts to create an even wider space, which includes dialogs with the chosen authors\' voices as guests in this great circle. The dramatic play as conceived by Ryngaert, enriched by the sound research of the speech which is presented here seeks a possibility to extend the sensitive and artistic universe of the participants through the integration of these two distinct artistic languages: The Theatre and Music. The Field research that determinates this study is the Teaching Art.

O foco principal deste estudo volta-se para a fala no jogo dramático, a fala que acrescenta ao significado semântico a expressão sonora, sua musicalidade. O caminho que leva a este estudo, no entanto, é fundamental para sua compreensão. A sensibilidade, a invenção, presentes nos jogos e brincadeiras durante minha infância, prosseguiram até a concretização da vida profissional. A EMIA, Escola Municipal de Iniciação Artística, é o lugar que, além de apresentar estas características, estimulou a pesquisa constante. A Música, área da minha formação, pôde ampliar seus limites e adentrar o universo do Teatro. A pesquisa da sonoridade da fala no jogo dramático apoia-se em procedimentos da música contemporânea, acompanhando o mesmo foco enfatizado por Jean-Pierre Ryngaert a respeito da utilização dos procedimentos teatrais. Ryngaert é uma referência central neste estudo. O grupo que se apresenta como objeto experimental da pesquisa é formado por alunos da FAAM, da Licenciatura e do Bacharelado de Canto. Além de o trabalho estar diretamente voltado para a materialidade sonora e expressiva da fala, este estudo também aponta para possibilidades no campo da Educação Musical. A poesia é a matéria prima que dará corpo à nova materialidade durante as improvisações. É a partir das discussões com os alunos na \"Roda de conversa\" que o texto poético vira fala e que a fala vira pura poesia. A \"Roda de conversa\" instala-se como grande forma neste estudo, na medida em que se alastra fora da sala de aula e passa a criar um espaço ainda mais amplo, incluindo o diálogo com as vozes dos autores escolhidos como convidados nesta grande roda. O jogo dramático concebido por Ryngaert, enriquecido pela pesquisa sonora da fala aqui apresentada, busca a possibilidade da ampliação do universo sensível e artístico dos participantes através da integração de duas linguagens artísticas, o Teatro e a Música. O campo de pesquisa que acolhe este estudo é o Ensino da Arte. / The main focus of this study directs itself to the speech in the dramatic play. The speech that adds to the semantic meaning its own sound expression, its musicality. The way taken to this study, however, is fundamental or essential to understand it. The sensibility and the invention, both present in the plays and games of my childhood have evolved to the concretion of my professional life. EMIA, the Municipal School of Artistic Initiation, is the place that has not only accepted these characteristics but also stimulated this constant research. Music, my major, could expand its limits and get into the Theatre universe. The research on the sonority of the speech in the dramatic play sustains itself over contemporary music procedures, accompanying the same focus emphasized by Ryngaert, who is the main reference in this study, in the use of theatrical procedures. The group presented here as the experimental SUBJECT of this research is formed by bachelor and undergraduate students of FAAM. Besides the fact that this work is faced to the speech\'s sound and expressive materiality, it is also sustained over educational aspects, showing opening possibilities in the Educational Music field. Poetry is the feedstock/raw material that will shape up the new materiality that will rise over the improvisations. It is from the discussion process made with the students in the \"Conversation Circle\" that the poetic text becomes speech, and the speech becomes pure poetry. The \"Conversation Circle\" settles itself as the major form in this study; it spreads out of the classroom and starts to create an even wider space, which includes dialogs with the chosen authors\' voices as guests in this great circle. The dramatic play as conceived by Ryngaert, enriched by the sound research of the speech which is presented here seeks a possibility to extend the sensitive and artistic universe of the participants through the integration of these two distinct artistic languages: The Theatre and Music. The Field research that determinates this study is the Teaching Art.

Bakgrund och Problemdiskussion: Eftersom att medvetenheten hos intressenter har ökat, har det konstaterats att den klassiska finansiella informationen är otillräcklig. Av samma skäl har fler och fler riktlinjer, ramar för förberedelse samt publicering av icke finansiell information tillkommit de senaste åren. Den icke finansiella informationen är tillgänglig för att öka företagens ansvar och öppenhet mot sina intressenter. Syfte och frågeställning: Syftet med studien har varit att undersöka hur hållbarhetsrapporter i nio företag i Sverige skiljer sig åt i utformning och innehåll. Vidare avsåg vi att identifiera orsaker till skillnader och likheter utifrån standardiserade ramverk, intressentteori samt lagkrav. De hållbarhetsrapporter som har studerats har publicerats av företag som är verksamma inom byggbranschen, finansbranschen samt revisionsbranschen. Teoretisk referensram: Analysen av denna studie bygger på den teoretiska referensram som omfattats av hållbarhetens utformning och fullständighet, lagkrav gällande hållbarhets-redovisning, Triple Bottom Line, Global Reporting Initiative samt intressentteorin. Metod: För att svara på studiens frågeställningar valde vi att analysera nio hållbarhetsrapporter med hjälp av en kvalitativ innehållsanalys. Den kvalitativa innehållsanalysen användes eftersom vi hade avsikten att på ett djupare plan undersöka skillnader och likheter i rapporternas utformning och innehåll. Vidare ville vi få en djupare kunskap kring orsakerna till rapporternas likheter och skillnader. Empiri och slutsats: Studiens resultat visade att det exiterar både likheter och skillnader i hållbarhetsrapporterna i förhållande till miljömässiga, sociala samt ekonomiska aspekter. Skillnaderna och likheterna förklaras med hjälp av intressentteorin, Global Reporting Initiatives, lagkravet och branschtillhörigheten. Företagen har en stor valfrihet gällande utformning av hållbarhetsrapporten, hållbarhetsrapportens innehåll samt val av ramverk, detta leder till stor variation av hållbarhetsrapportens innehåll vilket resulterar i att jämförbarheten blir komplex. / Background and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.

During the period 1967-1995, Swedish mental healthcare underwent a complete re-organisation, starting with county councils taking over responsibility for mental healthcare from the state. Asylums were then phased out and mental health care moved closer to patients. The Mental Health Reform of 1995 completed this decentralisation and put the emphasis on an independent and integrated life as a citizen in society and the idea of a dwelling of one’s own. This thesis describes and analyses spatial aspects of decentralised mental healthcare in Sweden, focusing on the decentralisation discourse regarding organisation, localisation, patient care and working methods behind decentralisation and its spatial performance. A case study of decentralised mental healthcare in Nacka, a Stockholm suburb, between 1958-1999 examines in particular the emerging decentralisation discourse 1958-1973, The Nacka Project 1974-1980 (one of the first examples of community care in Sweden), psychiatry in Nacka 1980-1994 and the official report Welfare and Freedom of Choice from 1995. The methods used include studies of documents, interviews, visual and architectural drawing analysis. The theoretical point of departure for the analysis is a post-structural heterogeneous concept of space where spatial materiality and discursiveness are looked upon as intertwined.    The result shows that the re-organisation of mental healthcare brought about a substantial spatial transformation. Normalisation of patients’ lives involved integration into society and support for independent living. The local environment was the main trope for the early stage of decentralised mental healthcare, but the notion of a dwelling of one’s own became the important trajectory to an independent life after 1995. The idea of the patient is challenged by the independence discourse, which could be said to contain an idea of the ‘non-patient’. Overall, it can be concluded that spatial organisations of the built environment are never value-free or neutral. They reflect, enable and constrain power relations in a society and material space can contribute to the power of one group at the expense of another. Furthermore, the results of the spatialities, or the meanings, cannot be predicted. It is therefore crucial to distinguish power in all its configurations and scales and to keep negotiations alive, especially within the field of mental healthcare, but also in the care sector as a whole and in other societal institutions where policies buildings and built environment interact with user practices. This kaleidoscopic perspective can be used for examining complexities in the past and present and for encouraging future potentialities in the process of making/enacting spatial relations. / QC 20120306

This master thesis is an ethnological study focusing members of a young, urban Jewishdiaspora in Sweden. The study's aim is to problematize and describe the relation between theJewish minority that is regarded as religious, and the secular normative majority societyregarded as non-religious. The study explores questions regarding social positioning,belonging and memory and how Jewish traditions are practiced in contemporary Sweden. Themethodological approaches are interviews and participation observations with a specific focuson food; its symbolic value and how food can materialize identities and communicatememories. The empirical data comprises 24 interviews in total, of which 11 interviews havebeen chosen and thus constitute the material on which the study's analysis is made upon. Theanalysis is mainly based upon the theoretical perspective of phenomenology focusinganalytical concepts as materiality, positionality, (conditional) belonging, minority/majorityand diasporic processes. By being regarded as "well integrated" and at the same time beingdesignated as one of Sweden's national minorities, the Jewish group is given contradictorypositionalities, which is examined in this study. The study also shows that memory and aconnection to the past (both personal and general Jewish history) are of great importance tothese informants when expressing their identities, and that this connection often materializesthrough food. By highlighting the informants' experiences of keeping kosher, it becamevisible that Jewish way of life challenges the normative (imagined) secularity in Sweden.