Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisning / Mandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.

Submitted by Haroudo Xavier Filho (haroudo.xavierfo@ufpe.br) on 2016-04-19T18:18:40Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE ISAILMA novembro 2015.pdf: 1886725 bytes, checksum: 980e88643010d444dff8efaa568aac8c (MD5) / Made available in DSpace on 2016-04-19T18:18:40Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE ISAILMA novembro 2015.pdf: 1886725 bytes, checksum: 980e88643010d444dff8efaa568aac8c (MD5) Previous issue date: 2015-06-30 / Esta investigação teve como objetivo analisar os processos de gestão dos Institutos Federais de Educação, Ciência e Tecnologia (IF’s), considerando o surgimento de novos contextos gerenciais e organizacionais após a promulgação da Lei 11.892/2008 que instituiu a Rede Federal de Educação Profissional, Científica e Tecnológica no Brasil. A referida Rede consta atualmente de 38 Institutos Federais, antigos Centros Federais de Educação Tecnológica (CEFET’s) e antigas Escolas Agrotécnicas, presentes em todos os estados brasileiros e por outras instituições que fazem parte, também, da Rede: dois CEFET’s que não aderiram a proposta de transformação para IF’s, 25 escolas vinculadas a universidades e uma Universidade Tecnológica. Para tanto, foi realizado um estudo de caso no IFPE - Campus Ipojuca, escolhido por ter uma equipe gestora desde a época do CEFET, o que coaduna com a existência no seu interior de peculiaridades próprias e significativas para reflexão sobre o objeto do estudo, qual seja, a dinâmica da organização no que se refere aos seus processos de gestão relacionados com as mudanças institucionais do CEFET para Instituto Federal. Nesse sentido, a pesquisa parte da análise das particularidades, das singularidades e da complexidade organizacional a partir da institucionalização dos Institutos Federais, tendo como referências teóricas conceitos inerentes à expansão da educação profissional e a gestão escolar relacionadas com a imagem organizacional da escola como arena política. Como principais categorias de análise do estudo elegemos a política de expansão da educação profissional no Brasil e sua interface com o neoliberalismo, articulando a discussão a partir dos conceitos de poder e de cultura organizacional, tendo como base de reflexão as normatizações advindas com a Lei 11.892/2008. Levamos em consideração a compreensão da equipe gestora e dos atores escolares referente às mudanças na organização, as orientações normativas gerais e suas repercussões na gestão, as implicações das mudanças institucionais e as relações de poder tendo como pano de fundo a imagem organizacional da arena política. Dentre os procedimentos adotados, utilizamos a literatura a respeito do tema, bem como a análise dos dados obtidos através da aplicação de questionários com a equipe gestora, professores e servidores da área administrativa e pedagógica, além de observações diretas registradas em diário de campo. Dentre os resultados obtidos, confirmamos que o trabalho da gestão nos IF’s encontra-se imerso no universo simbólico presente na cultura da organização e consideramos que dentre os desafios da gestão nos IF’s, destaca-se, em meio à redefinição identitária institucional, oferecer aos alunos um “itinerário formativo” para dar continuidade à sua formação profissional, como levar em consideração no trabalho de gestão a indissociabilidade nas áreas do ensino-pesquisa-extensão. Compreendemos que a transformação institucional que criou os IF’s, foi empreendida a partir da reunião de organizações com culturas próprias compondo seus diversos Campi, não foi realizada plenamente, desde que passou a configurar neste agregado uma arena política em que os conflitos se fazem presentes sem o devido trato coordenador, o que seria de se esperar a partir de uma ação gestora mais incisiva e consciente. Para atingir os objetivos sócio-políticos e a sua função social, a Reitoria e os Campi precisam desenvolver uma nova cultura organizacional, o que inclui processos de tomadas de decisão e de gestão que possam contribuir para o alcance de sua missão institucional, o que exige empenho na coordenação das ações e definição de ações coletivas. Destacamos que a Reitoria e os Campi do IFPE devem trabalhar em conjunto com o objetivo de mobilizar o desenvolvimento de uma nova identidade institucional, no entanto sabemos que isso é um trabalho de médio e longo prazo, já que há o desafio institucional da indissociabilidade entre ensino, pesquisa e extensão, que não se efetiva, bem como da proposta de percursos formativos, ainda pouco explorada e carente de amadurecimento e iniciativas no âmbito da gestão, assim, ressaltamos que os processos de gestão nos IF’s pouco contribuem para a efetiva ruptura com o antigo modelo proposto para a educação profissional, baseado no viés economicista, o qual reproduz a dualidade do sistema de ensino brasileiro. / This research aimed to analyze the processes of management of the Federal Institutes of Education, Science and Technology, considering the emergence of new managerial and organizational contexts after the enactment of Law 11,892 / 2008. This network currently consists of 38 Federal Institutes, former Federal Centers for Technological Education (CEFETs) and old Agrotechnical Schools, based in all Brazilian states and other institutions that are part also of the Network: two CEFETs that have not adopted the pedagogical basis of the IFs; 25 schools linked to universities and Technological University. To this end, we conducted a case study at IFPE - Campus Ipojuca. That place was chosen chosen by having a management team from the time of the former CEFET, which is consistent with the existence of its own peculiarities and significant for reflection on the object of study, namely the dynamics of the organization with respect to its management processes related to the institutional changes from CEFET to Federal Institute. In this sense, the research is based on the analysis of the peculiarities, singularities and organizational complexity since the institutionalization of the Federal Institutes. The theoretical concepts references are inherent to the expansion of professional education and school management related to organizational image of the school as a political arena. The main categories of study were chosen among the vocational education expansion policy in Brazil and its interface with neoliberalism, articulating the discussion from the concepts of power and organizational culture, with the reflection based on the norms that came with Law 11,892 / 2008. We take into account the understanding of the Management team and other school actors related to changes in the organization, the general normative guidelines and their impact on management, the implications of institutional changes and relations of power with the background of the organizational image of the political arena. The procedures of analysis were the available theoretic references on the subject, as well as the analysis of data obtained through questionnaires with the management team, teachers and servants of administrative and teaching area, as well as direct observations registered in a field diary. Among the results, we confirmed that the work of the management of the IFs is immersed in the symbolic universe of the organizational culture and we consider that, among the challenges of managing the IFs, stands out amid institutional identity redefinition, offer students a 'formation process "to continue their training, how to take into account in managing the inseparability work in the areas of teaching-research-extension. We understand that the institutional transformation that created the FI's, undertaken from the meeting organizations with own cultures composing its various campuses, was not fully realized, since it was set up a political arena in which conflicts happen without the mediation of coordinative actions, which would be expected from a managerial action more effective and conscious. To achieve the socio-political objectives and its social function, the IFs need to develop a new organizational culture, including decision-making and management processes that can contribute to the achievement of its institutional mission, and requires commitment in coordination and definition of collective actions. We emphasize that the Dean and Campi must work together in order to mobilize the development of a new institutional identity, but we know that it’s configured as a medium and long-term work, since there are institutional challenges, as the indivisibility of teaching, research and extension, as well as the proposed training paths, poorly assimilated and lacking in maturity and initiatives at this management. Therefore, we emphasize that the management processes in IFs does little to break with the old model proposed for vocational education, based on economistic bias, which reproduces the duality of the Brazilian education system.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho tem como objetivo interpretar o fenômeno político expressado por Tenório Cavalcanti - político popular que atuou fundamentalmente em áreas periféricas e pobres da cidade e do estado do Rio de Janeiro entre as décadas de 1930 e 1960. Pretendo mostrar a narrativa, os símbolos e os códigos culturais que construíram a sua imagem pública e como a sua atuação marcou a dinâmica e a estruturação do campo político do Rio de Janeiro. A pesquisa baseia-se, fundamentalmente, no jornal Luta Democrática, entre os anos de 1954 e 1964, e nos seus discursos pronunciados na Câmara dos Deputados, entre 1951 e 1964. A partir da análise das fontes procuro mostrar de que maneira os elementos que constituem o fenômeno servem como ferramenta analítica para compreender melhor a construção de identidades sociais, os mecanismos de representação política, a forma como foram percebidos os processos de inclusão e exclusão social, assim como os conflitos sociais daquele período. / This dissertation interprets the politician Tenorio Calvacanti as a political phenomenon. Calvacanti was a popular politician who focused primarily on residents of the poor outskirts of the city and state of Rio de Janeiro between the 1930s and 1960s. I analyze the political discourse, symbols, and cultural codes that constituted his public image, as well as how his political work framed the dynamics and the structure of the political arena in Rio de Janeiro. This study draws on the newspaper Luta Democratica, between the years 1954 and 1964, and on his speeches in the Câmara dos Deputados (House of Representatives), between 1951 and 1964. Through analysis of these materials I show how the elements that constituted Calvacanti as a political phenomenon serve as an interpretive lens to better understand a variety of phenomena from this era, including the mechanisms of political representation, the construction of social identities, the way that the process of social inclusion and exclusion were publically perceived, as well as broader social conflicts of that period.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho tem como objetivo interpretar o fenômeno político expressado por Tenório Cavalcanti - político popular que atuou fundamentalmente em áreas periféricas e pobres da cidade e do estado do Rio de Janeiro entre as décadas de 1930 e 1960. Pretendo mostrar a narrativa, os símbolos e os códigos culturais que construíram a sua imagem pública e como a sua atuação marcou a dinâmica e a estruturação do campo político do Rio de Janeiro. A pesquisa baseia-se, fundamentalmente, no jornal Luta Democrática, entre os anos de 1954 e 1964, e nos seus discursos pronunciados na Câmara dos Deputados, entre 1951 e 1964. A partir da análise das fontes procuro mostrar de que maneira os elementos que constituem o fenômeno servem como ferramenta analítica para compreender melhor a construção de identidades sociais, os mecanismos de representação política, a forma como foram percebidos os processos de inclusão e exclusão social, assim como os conflitos sociais daquele período. / This dissertation interprets the politician Tenorio Calvacanti as a political phenomenon. Calvacanti was a popular politician who focused primarily on residents of the poor outskirts of the city and state of Rio de Janeiro between the 1930s and 1960s. I analyze the political discourse, symbols, and cultural codes that constituted his public image, as well as how his political work framed the dynamics and the structure of the political arena in Rio de Janeiro. This study draws on the newspaper Luta Democratica, between the years 1954 and 1964, and on his speeches in the Câmara dos Deputados (House of Representatives), between 1951 and 1964. Through analysis of these materials I show how the elements that constituted Calvacanti as a political phenomenon serve as an interpretive lens to better understand a variety of phenomena from this era, including the mechanisms of political representation, the construction of social identities, the way that the process of social inclusion and exclusion were publically perceived, as well as broader social conflicts of that period.

Since the beginning of the 1990s, Swedish society has gone through a great change. Firstly with the personal computer and then with the internet moving in to everyday life, a new arena for interaction with society evolved. Work, education, doing bank errands and reading or discussing the news, just to name a few, now all take place in the virtual world online. Not to mention social media sites such as twitter, instagram or facebook, the last of which has over half of the Swedish population represented as members.    Companies, corporations, interest groups, political parties and politicians must be aware of the massive impact that a post spread through social media can have.      This thesis will, with the text analyzing tool, argumentation analysis, and on the theoretical platform of political communications theory, analyze three of the most viral Swedish political posts spread over 120 000 times each, to see if there are any combined qualities that point to the fact that there is a formula for getting a post to become a viral success on social media.      The main result showed that of the three posts analyzed, all were built up around a factual thesis, argued for with foremost example arguments, not only appealing to the logical branch of argumentation but also to the ethical, and that they tended to be of high relevance and sustainability. The conclusion must therefore be that these are all qualities that tend to be of relevance for making a political post on social media into a viral success.