Entre 3500 e 2900 a.C. as sociedades do Oriente Próximo passam por grandes transformações socioculturais. O mundo proto-urbano, que abarcava um amplo horizonte geográfico, começa dar sinais de declínio e esta crise é sentida de formas diferentes nos mais diversos locais, que desaparecem ou se retraem. Em Uruk, já em um avançado momento de urbanização, esta retração cultural promoveu efeitos diversos dentre os quais surgem novos mecanismos de administração baseados no arquivamento de tabletes protocuneiformes. Estes novos mecanismos acabaram gerando uma hipertrofia documental que coloca problemas para a instituição geradora da informação, que passa a se tornar cada vez mais autocentrada. / Between 3500/2900 BC Near Eastern societies are undergoing major transformations. The proto-urban world, which covered a broad geographic horizon, begins to show signs of decline and this crisis is felt in different ways in different places, which disappear or retract. In Uruk, already in an advanced moment of urbanization, this retraction promoted cultural effects many of which are new administrative mechanisms based on archiving proto-cuneiforms tablets. These new mechanisms have been generating a large volume of documents that posed problems for the information institution, which goes on to become increasingly self-centered.

This dissertation considers experiences of embodied memory and indigenous connection to land by which people reconstitute social life in Skolt Sámi resettlement areas of Arctic Finland. After their Petsamo homeland was ceded to the Soviet Union following the Second World War, Skolt relocation to new areas of northern Finland radically transformed social, political, and subsistence lifeways, including through education in Finnish boarding schools. Continuing out-migration to Finnish cities has contributed to the suppression of identity and threats to community wellbeing, felt in ruptures of practice associated with material culture, language, and relationships with local ecologies. Though most studies in the region still focus on the reindeer herding and fishing commonly associated with Sámi populations, there is actually resurgence of Skolt craft (boats, tools, dress), as well as collection and processing of wild foods, which form the core of a vibrant cultural revival. Through participant observation and life history methods, I follow the making of things using local materials as a means by which people remake relationships with the land and with each other. The thesis focuses on the first 14 months of fieldwork in Čeʹvetjäuʹrr (F. Sevettijärvi) 2014-2015, out of a total of 26 months of multi-sited research in the Sámi regions. Scholarship on memory, practice, and displacement examines how memory becomes embodied, reworked, and reconciled across generations, and how material objects and the creation of home in new places create connections to original homelands. Meanwhile, studies among indigenous communities highlight how people use craft and art to establish connections to land despite, and through, displacement and movement. However, to understand the tangible mechanisms of these attachments and interventions, I inquire into the material practices by which people form relationships to resettlement environments. The thesis follows the concept of practical knowledge as transformed and mobilised through revival of local forms of production, to show how practices and memories are selectively rewoven to shape social futures. I argue that embodied processes of making, enmeshed in the materiality of resettlement environments, make Skolt community visible and felt in new ways by establishing connections between resettlement area and indigenous homeland. Grounding each chapter in stages of reconstruction of a Petsamo-style boat, made with roots, pine, and without metal nails, I weave points of analysis and diverse case studies to explore how processes of production, from collection of materials to building and ceremony, serve as loci of memory and practice by which people establish relationships with land to remake social worlds. In the first chapter, I explore spatial and temporal reconnections among Skolt return migrants and Finnish settlers to the Skolt regions of Finland. The second chapter deals with political and gendered dimensions of cultural revival work, showing how different ways of relating to the environment are negotiated through humour and production. The third chapter examines institutional avenues of reviving techniques of production. In the fourth chapter, I consider politics surrounding the role of non-Skolt actors in Skolt cultural revival. The final chapter examines how these politics are reconciled through ceremony and the making of collective memory, establishing Skolt presence in resettlement areas, as well as spatial and temporal continuity with Petsamo, through the public launching of the root boat. I conclude the thesis by bringing together the stages of boat production and related case studies to show how engagements with the environment through making create ways to reimagine relationships to people and place. I further suggest the broader contributions of this study for understanding indigenous movements, displacement, memory, and future-making.

O principal objetivo desta pesquisa é analisar, de forma empírica, a relação do alinhamento entre a materialidade dos stakeholders e o valor distribuído pela empresa no desempenho organizacional. O estudo foi realizado com 56 empresas que divulgaram a matriz de materialidade nos padrões GRI em seus relatórios de sustentabilidade e responderam ao questionário ISE nos ciclos de 2015/2016, 2016/2017 e 2017/2018, resultando em 105 observações. A materialidade foi identificada, para cada grupo de stakeholder primário, pela análise das matrizes de materialidade e foi proposto um framework de temas materiais. Questões do ISE foram selecionadas para se obter o score do valor distribuído pelas empresas. Na sequência, foi calculado o alinhamento de valor, que é o percentual da materialidade sobre o valor distribuído. O ROA e o ROAt+1 foram utilizados como proxy de desemprenho. Modelos de regressão linear múltipla foram utilizados e os resultados da pesquisa mostraram, empiricamente, uma associação positiva entre o alinhamento do valor e o desempenho, suportando a hipótese. Conclui-se que o alinhamento entre a materialidade e a distribuição de valor está positivamente relacionada com o desempenho. A pesquisa apresenta contribuições teóricas por mostrar como a distribuição de valor alinhada à materialidade se relaciona com o desempenho e a importância da gestão de todos os grupos de stakeholder primários para obtenção do resultado; contribuições metodológicas por trazer a matriz de materialidade como uma ferramenta capaz de identificar, de forma clara, as necessidades e demandas dos stakeholders; e contribuições gerenciais pois, a utilização do framework proposto tem potencial de auxiliar o gestor na tomada de decisão em relação à distribuição de valor. / The main goal of this research is to empirically assess the relation of the alignment between the stakeholders\' materiality and the value distributed by the company in the organizational performance. The study was carried out with 56 companies that published the GRI materiality matrix in their sustainability reports and answered the ISE questionnaire in the 2015/2016, 2016/2017 and 2017/2018 cycles, resulting in 105 observations. Materiality was identified for each primary stakeholder group by the analysis of materiality matrices, leading to the proposition of a material themes framework ISE questions were selected to obtain the score of the value distributed by the companies. Then, the value alignment was calculated as the percentage of materiality over the distributed value. ROA and ROAt+1 were used as a proxies for performance. Multiple linear regression models were used and the research results showed, empirically, a positive relation between value alignment and performance, supporting the hypothesis That leads to the conclusion that the alignment between materiality and value distribution is positively related to performance. The research presents theoretical contributions by showing how the value distribution aligned to materiality is related to the performance and the importance of the management of all the primary stakeholder groups to obtain this result; methodological contributions by bringing the materiality matrix as a tool capable of clearly identifying the needs and demands of stakeholders; and managerial contributions because the use of the proposed framework has the potential to assist the manager in decision making regarding the value distribution

The Etruscan civilization was rich in local and interregional trade. Its exchange networks were vital in establishing relationships with other societies, importing exotic materials and goods, as well as disseminating and assimilating information. However, there is little understanding of the participation of smaller inland settlements in the act of exchange. This research answers questions pertaining to the purpose of trade within these self-sustaining communities, the reliability of identifying geographic locations of the clay used in ancient ceramics through the use of non-destructive X-ray Fluorescence (XRF) spectrometry without sampling current regional clay sources, and the materiality of the ceramics being exchanged in order to establish major forms of production for each settlement. The analyses of trace elements contained within the ceramic materials previously excavated from two remote Etruscan sites (La Piana and Cetamura) can provide a greater understanding of both the trade practices of the Etruscan culture and the reliability of the sourcing methods. Over 100 ceramics ranging from storage containers, bricks and roofing tiles, amphorae, loom weights, and tableware (including red and black gloss) from Cetamura and La Piana were selected to represent a sample base for local and non-local crafted ceramics. The artifacts were analyzed non-destructively using a Bruker Tracer III-SD portable X-ray fluorescence spectrometer (pXRF), which has been shown to be highly successful in other archaeological studies. Six trace elements (rubidium, strontium, yttrium, zirconium, niobium and thorium) of each artifact were recorded and analyzed using principal component analysis to create a comparable data set. The results confirm that while these Etruscan settlements were self-sustaining, they were still participating in long-distance exchanges.

<p>Revision innebär en granskning av årsredovisningen, bokföringen och förvaltningen. Revisionen delas in i fyra steg vilka går ut på att erhålla och acceptera nya klienter, planera revisionen, utföra granskningen samt slutsatser och rapportering. Det viktigaste steget är planeringen där väsentlighet och risk är centrala begrepp. Väsentlighet är en förutsättning vid granskningen och avgör vad revisionen ska innehålla. Det finns både kvantitativa och kvalitativa faktorer att ta hänsyn till vid en bedömning av väsentligheten. Dessa är exempelvis revisionsprogram och standarder samt erfarenhet och personliga egenskaper. Som hjälpmedel för denna bedömning används ett väsentlighetsbelopp som skiljer det väsentliga från det oväsentliga. Det kan vara svårt med väsentlighetsbedömningar eftersom det är diffust samt att det inte finns någon utförlig vägledning. Hur utförs det egentligen i praktiken? Detta leder oss till forskningsfrågan. Hur bedömer revisorerna väsentligheten vid en revision?</p><p>Vårt syfte med uppsatsen är att förstå hur revisorer bedömer väsentligheten vid en revision. Vi vill dels ta reda vad de grundar sin bedömning på och dels utreda hur de kommer fram till väsentlighetsbeloppet. Utifrån detta har vi som delsyfte att jämföra olika stora revisionsbyråer för att se om och i så fall vilka skillnader det finns i väsentlighetsbedömningen.</p><p>Uppsatsen grundas på litteratur om revision och revisionsprocessen. Genom dessa kommer vi in på väsentlighet och risk. Detta följs av mer ingående litteratur om väsentlighet, väsentlighetsbedömningen samt kvantitativa och kvalitativa faktorer som är viktiga för bedömningen. Vidare diskuteras väsentlighetsbeloppet och dess olika baser samt skillnader i en väsentlighetsbedömning.</p><p>Vi har intervjuat sex personer vid tre stora och tre små revisionsbyråer. Således har vi använt oss av en kvalitativ metod. Vi har använt litteraturen som ett hjälpmedel att formulera våra intervjufrågor och case. Respondenternas diskussioner har presenterats i en empiridel med en tillhörande analys av respektive revisor. Därefter har revisorernas uppfattningar jämförts i en mellanfallsanalys.</p><p>Revisorerna grundar sin väsentlighetsbedömning på både kvalitativa och kvantitativa faktorer där vissa revisorer är mer kvalitativa och andra mer kvantitativa. De främsta kvalitativa aspekterna är erfarenhet, branschkunskap, kännedom om ägarna, känsla och personligt omdöme. Viktiga kvantitativa aspekterna är revisionsprogram, disciplinärenden och utbildning. Vidare beräknas väsentlighetsbeloppet med olika baser som underlag. Valet av bas grundar sig bland annat på erfarenhet, företagets verksamhet samt på hur stabil resultatutvecklingen är. De mest vanliga baserna är företagets resultat, eget kapital, balansomslutning och omsättning. Revisionsprogrammen som revisorn använder sig av, för att bedöma väsentligheten, ger förslag på ett väsentlighetsbelopp. Detta använder revisorerna som vägledning vilket dem kan ändra själva utifrån vad de anser är lämpligt. Slutligen ser vi större skillnader revisorer emellan än mellan olika stora revisionsbyråer. Väsentlighetsbedömning handlar därmed mer om personlig bedömning. Således uppfattar vi att det är mer kvalitativt än kvantitativt.</p>

Revision innebär en granskning av årsredovisningen, bokföringen och förvaltningen. Revisionen delas in i fyra steg vilka går ut på att erhålla och acceptera nya klienter, planera revisionen, utföra granskningen samt slutsatser och rapportering. Det viktigaste steget är planeringen där väsentlighet och risk är centrala begrepp. Väsentlighet är en förutsättning vid granskningen och avgör vad revisionen ska innehålla. Det finns både kvantitativa och kvalitativa faktorer att ta hänsyn till vid en bedömning av väsentligheten. Dessa är exempelvis revisionsprogram och standarder samt erfarenhet och personliga egenskaper. Som hjälpmedel för denna bedömning används ett väsentlighetsbelopp som skiljer det väsentliga från det oväsentliga. Det kan vara svårt med väsentlighetsbedömningar eftersom det är diffust samt att det inte finns någon utförlig vägledning. Hur utförs det egentligen i praktiken? Detta leder oss till forskningsfrågan. Hur bedömer revisorerna väsentligheten vid en revision? Vårt syfte med uppsatsen är att förstå hur revisorer bedömer väsentligheten vid en revision. Vi vill dels ta reda vad de grundar sin bedömning på och dels utreda hur de kommer fram till väsentlighetsbeloppet. Utifrån detta har vi som delsyfte att jämföra olika stora revisionsbyråer för att se om och i så fall vilka skillnader det finns i väsentlighetsbedömningen. Uppsatsen grundas på litteratur om revision och revisionsprocessen. Genom dessa kommer vi in på väsentlighet och risk. Detta följs av mer ingående litteratur om väsentlighet, väsentlighetsbedömningen samt kvantitativa och kvalitativa faktorer som är viktiga för bedömningen. Vidare diskuteras väsentlighetsbeloppet och dess olika baser samt skillnader i en väsentlighetsbedömning. Vi har intervjuat sex personer vid tre stora och tre små revisionsbyråer. Således har vi använt oss av en kvalitativ metod. Vi har använt litteraturen som ett hjälpmedel att formulera våra intervjufrågor och case. Respondenternas diskussioner har presenterats i en empiridel med en tillhörande analys av respektive revisor. Därefter har revisorernas uppfattningar jämförts i en mellanfallsanalys. Revisorerna grundar sin väsentlighetsbedömning på både kvalitativa och kvantitativa faktorer där vissa revisorer är mer kvalitativa och andra mer kvantitativa. De främsta kvalitativa aspekterna är erfarenhet, branschkunskap, kännedom om ägarna, känsla och personligt omdöme. Viktiga kvantitativa aspekterna är revisionsprogram, disciplinärenden och utbildning. Vidare beräknas väsentlighetsbeloppet med olika baser som underlag. Valet av bas grundar sig bland annat på erfarenhet, företagets verksamhet samt på hur stabil resultatutvecklingen är. De mest vanliga baserna är företagets resultat, eget kapital, balansomslutning och omsättning. Revisionsprogrammen som revisorn använder sig av, för att bedöma väsentligheten, ger förslag på ett väsentlighetsbelopp. Detta använder revisorerna som vägledning vilket dem kan ändra själva utifrån vad de anser är lämpligt. Slutligen ser vi större skillnader revisorer emellan än mellan olika stora revisionsbyråer. Väsentlighetsbedömning handlar därmed mer om personlig bedömning. Således uppfattar vi att det är mer kvalitativt än kvantitativt.

The act of creating anything, from a novel to a simple meal to a building, requires the combination of many elements. Broadly speaking, these elements are technique, technology, and materiality, the three of which are bought into combination according to the intent of the maker. The effects of the combination of these elements can be very powerful. One need only call to mind the cool, damp weightiness of stepping inside a church whose walls are made of solid stone or to contrast this experience with that of picking up a lightweight rowing shell whose thin wood frame and taut fabric skin combine amazing strength with impossible slenderness. These experiences amaze and move us because the various elements that brought them into being are combined in a harmonious way and one that is aligned with a poetic ambition. This is not to say that all three elements need to be mixed in equal proportions or that there is a hierarchy of importance; it is the mixing that is essential, not the presence of any one element. A specific focus of this thesis is technology and the way that architects use it and are shaped by its use. Many architects have rushed to embrace recent advances in digital design and fabrication tools, forgetting that that the act of making requires the convergence of a number of forces. Focussing too much attention on one will often come at that detriment of another. Through a series of projects, this thesis explores a number of methods of designing and making. The projects undertaken range from a series of hand carved spoons, to sculptural, physical translations of flowing water, through to the full-scale realization of a suspended ceiling for the North House prototype. An effort has been made to work across a variety of scales, and to employ as wide a range of techniques and technologies as possible. These projects have afforded a kind of research through making, one that engages the entire body rather than merely the mind, and which has been supplemented with more traditional means of research. In addition to the role of technology in architectural practice, attention has been paid to the relationship between ways of making and time, and to the way in which certain artists, designers, and architects are able to slow, compress, or even transcend time. A series of brief case studies serves to illustrate how this is possible while also describing a set of values against which the work of this thesis can be calibrated. By its very nature this thesis takes the form of an ongoing project, one in search of a somewhat elusive goal. The path that a powerful and moving project must take is often full of uncertainty. If I am certain of anything however, it is that achieving the proper mixture of elements requires patience, persistence, and a willingness to let a project take on a life of its own.

Ruwe manier describes loose painting, characterized by visible brushwork that is casually or even crudely exposed. Although Rembrandt did not invent ruwe manier, his late style is practically synonymous with highly developed surface texture. The goal of this study is to help develop historical context for understanding Rembrandt’s characteristic approach to thick paint, as well as to attempt to locate what is so distinctive about Rembrandt’s expressive brushwork. The ruwe manier is particularly prominent in Rembrandt’s 1658 Self-Portrait housed in the Frick Collection in New York City. The Frick Self-Portrait thus operates as a case study and as a point of departure from which to discuss notions of the rough manner in this period. Through detailed formal analysis and primary texts, I propose how the emotional impact of impasto, as understood in Rembrandt’s time, might have served as motivation for Rembrandt’s painting approach in his later years. In the last section, I apply these discussions about Rembrandt’s ruwe manier to a current neuroscience research about visual and tactile perception. This final, exploratory chapter is more of an inquiry of neuroaesthetic methodology than of Rembrandt’s painting. I ultimately suggest that the assertion of self is manifest not only in the Rembrandt’s presentation of himself as a subject, but also as it is imbued on a conscious and fundamental level—in the very tactility of the paint itself. / text

Looking primarily at the family photographs in Anne Carson’s epitaph in book form, this essay explores how Nox multiply exhibits translation as the approximation of an imperfect nearness. The replica of a testimonial object Carson created after her brother’s passing, Nox is a resolutely non- narrative work of poetry structured around a belabored translation of a Catullan elegy, prose poems, photographs, and other fragments of memorial matter. Examining Nox as an intimate archive made public through Carson’s act of curation, my project draws attention to how this work analogizes translation to the understanding of affective life. Inspired by Marianne Hirsch’s critical work on vernacular photography, I demonstrate that the exhibited family photographs in Nox not only thematize Carson’s focus on illumination and darkness, but also materially amplify the inaccessibility of the felt lives they encapsulate. I argue that Nox, like the photographs it houses, models a memorial practice insistent simultaneously on materiality and the incomplete proximity to what remains. / text

This dissertation is a critical engagement with the myth of the reified modern state - that Leviathan that seemingly exists outside of the social while residing within the natural. In doing so it joins an effort to move the field of critical geopolitics beyond critiquing classical geopolitics to one that includes a transformative component, as expressed in the overarching field of critical theory. The undergirding methodological and theoretical approaches of this dissertation are rooted in the interplay between the semiotic, the performative, and the visual, an eclectic framework that grapples with the shifting representational practices of geopolitics - practices that are centered on maintaining a particular meta-narrative of the state - i.e., the myth of the state as a reified subject. As a means to demystify this particular paradigm of the state I look at the contradictions and the challenges proffered by a unique set of actors, soldiers and veterans. I accomplish this: military actors. This is accomplished by bringing to the forefront, through imagery, the visual and communicative performances of their everyday geopolitical practices as military actors and citizens. The three cases that make up this dissertation each address particular interconnections between soldiers, veterans, and the myth of "the state," with each employing an approach that visually interrogates the spatial and material relationships as a means to explore "the everyday" performances of their geopolitical practices. Soldiers and veterans are uniquely situated in geopolitical discourses about the state, as they are framed and/or frame themselves, depending on the context, as both "state" and "non-state" actors and, as such, through their conjoined identities can collapse the meta-narrative of the state-as-object by their very "being." In this interrogation, therefore, I add to an effort to push for a reconceptualization of the state, arguing that "it" should be re-imaged or reframed as an everyday relationship between citizens - a state as relationship rather than a state as object. This shift moves a critical geopolitical inquiry away from reproducing what it critiques, to critically engaging with the practices that produce the representations that help to constitute it.