As oito primeiras crônicas da série Bons Dias!, publicada anonimamente entre abril de 1888 e agosto de 1889, no periódico carioca Gazeta de Notícias, e, posteriormente, atribuída a Machado de Assis, são o fio condutor deste estudo. De 4 de abril de 1888 a 27 de maio de 1888, o foco da publicação literária, em constante interação com o suporte em que se insere, foi a abolição da escravatura, um dos temas centrais na historiografia brasileira e caro ao universo jurídico. A partir do inventário e análise qualitativa das informações contidas nessas fontes primárias, que não eram as oficiais da época, tem-se um amplo registro acerca de um tema jurídico e político fora das publicações especializadas, tais como manuais e compêndios de direito, decisões de tribunais, pareceres do Conselho de Estado etc. Da constatação de que há vocabulário e semântica comuns entre o espaço jurídico especializado e o cotidiano oitocentista, toma-se o tradicional conceito de cultura jurídica para ser desdobrado calcado nas noções de descentramento e circulação de ideias , com o intuito de ampliar o entendimento do que a compõe por meio da interação dessas diferentes falas e de seu legado. Analisadas as fontes e problematizada a composição da cultura jurídica, subsiste uma questão: estava de fato livre o Brasil? O trabalho visa, em suma, demonstrar o que essas publicações, marginais no tradicional estudo da cultura jurídica, tem a sugerir a respeito daquela transição jurídica para além da letra de lei que aboliu o trabalho escravo. / The first eight features in the Bons Dias! column, anonymously published in the Rio de Janeiro Gazeta de Notícias periodical, and later credited to Machado de Assis, form the common thread of this study. From April 4, 1988 to May 27, 1888, the focus of literary publications in constant interaction with the background they are included in, was on the abolition of slavery, one of the central themes in Brazilian historiography and a subject dear to the legal universe. From the research made and the qualitative analysis of the data contained in these primary sources which were not the official ones at that time an extensive record was gathered concerning a legal and political theme outside specialized publications such as manuals and law textbooks, besides court decisions and legal opinions passed by state councils etc. Considering evidence found that there is a lexical and semantic common ground between the specialized legal arena and the everyday life of the 1880s, the traditional concept of legal culture was approached and unfolded based on notions of decentralization and diffusion of ideas aiming at expanding the understanding of what it consists of through the interaction among such diverse discourses and their legacy. Once the sources have been analysed and the composition of the legal culture has been problematized, one question remains: was Brazil really free? In short, this study aims at showing what those publications marginal ones in conventional studies of legal culture suggest with regard to that legal transition beyond the letter of the law which abolished slave labor in Brazil.

This dissertation argues that transatlantic abolitionists used the Bible to condemn American slavery as a national sin that would be punished by God. In a chronological series of thematic chapters, it demonstrates how abolitionists developed a sustained critique of American slavery at its various developing stages from the American Revolution to the Civil War. In its analysis of abolitionist anti-slavery arguments, “The Bible Against Slavery” focuses on sources that abolitionists generated. In their books, sermons, and addresses they arraigned the oppressive aspects of American slavery. This study shows how American and British abolitionists applied biblical precepts to define the maltreatment of African Americans as sins not only against the enslaved, but also against God. The issues abolitionists exposed to biblical scrutiny, and that are analyzed in this dissertation, correlate with recent scholarly treatments of American slavery. American slavery evolved in the period bracketed by the American Revolution and the Civil War. From 1790 to 1808 American slavery transitioned from reliance on the international slave trade to a domestic market. Abolitionists’ anti-slavery arguments likewise transitioned from focusing on the maltreatment of the immigrant, widow and orphan, to a focus on the proliferation of the sexual exploitation of women and the destruction of African American families. Abolitionists challenged every evolutionary step of American slavery. They argued that slavery was responsible for the destruction of American cities and the split of the British Empire during the crisis of the Revolution. They also denounced the constitutional compromises that protected slavery for 78 years, they challenged its spread westward, decried its dehumanization and sexual exploitation of African Americans, and its destruction of African American families. They galvanized a generation of women anti-slavery activists that launched the feminist movement. Abolitionists’ prediction, meanwhile, that divine retribution would come remained constant. Abolitionists produced such a prodigious body of biblical anti-slavery literature that by the Civil War, their arguments were echoed among northern pastors and even President Abraham Lincoln.

Revisionsplikten för mindre företag i Sverige avskaffades år 2010 och efter reformen har mindre företag möjlighet att välja själva om de ska anlita revisor eller inte. När företag väljer bort revision påverkas dess intressenter genom att tillförlitligheten i den finansiella informationen minskar. Genom ett kvalitativt angreppssätt syftar denna studie till att undersöka hur bankers och leverantörers kreditbedömningar har påverkats när företag väljer bort revisorn. I studien har vi intervjuat tre mindre banker och två större banker inom Värmland för att få en djupare förståelse för vad de anser om revisionspliktens avskaffande och hur deras kreditbedömningar har påverkats. I urvalet finns också leverantörer och upplysningscentraler som har kontaktats via telefon eller mejl. Resultatet tyder på att det finns en marginell påverkan på bankernas kreditbedömningar av företag som har valt bort revisorn genom mer kontroll och analys, men överlag så är respondenterna positiva till avskaffandet. Leverantörerna nämner att de använder sig av upplysningscentraler vid kreditbedömningar och i upplysningscentralernas upplysningar finns det angivet om företagen har revisor eller inte, men det verkar som att det är upp till leverantörerna själva att avgöra betydelsen av detta. / The mandatory audit for smaller enterprises in Sweden was abolished in year 2010 and after the transition to voluntary audit, smaller enterprises now have the opportunity to choose whether to utilize an auditor or not. When enterprises choose to opt out of audit their stakeholders get affected by that the reliability of the financial information decreases. Through a qualitative approach, the intention of this study is to examine how banks’ and suppliers’ credit assessments have been affected when enterprises opt out of audit. In this study, we have interviewed three smaller banks and two bigger banks in Värmland to gain a deeper understanding of what they think of the abolition of mandatory audit and how their credit assessments have been affected. In the sample, we have also contacted suppliers and credit bureaus by telephone or mail. The results show that there is a marginal effect on the banks’ credit assessments on enterprises that have opted out of audit by more control and analysis, but in overall the respondents are positive to the abolition. The suppliers mention that they use credit bureaus for their credit assessments and in the credit bureaus’ information it’s specified if the enterprises are audited or not but it seems like it’s up to the suppliers to choose the significance of the information.

Made available in DSpace on 2016-06-02T20:38:28Z (GMT). No. of bitstreams: 1 6471.pdf: 1017695 bytes, checksum: e2492a15c246c1caa4fa0ed6cb0d2e4b (MD5) Previous issue date: 2014-12-01 / Universidade Federal de Minas Gerais / Post-abolition can be conceptualized as a historical moment in which places and social hierarchies built during centuries crumble. Master and slave, essential categories to understand slaveholding societies, don´t make sense anymore in this new social reality. By bringing the promise of freedom for the former captive, abolition established new bases for negotiation and therefore potentiate certain types of conflicts. While some tried to keep, even if under other terms, the old social asymmetries, former slaves sought to assert their new legal and social status of citizen. Through an approach of a variety of documentary sources of the period, this paper aims to demonstrate that interpersonal relationships were a set of interactions in which these political struggles by redefining certain social situations were present. Through of the interpersonal relationships, one can perceive the establishment of new forms of subjection to the black population, which saw their citizenship be precarious by the racialization of social relations characteristic of this time. / O pós-abolição pode ser conceituado como um momento histórico em que lugares e hierarquias sociais construídos durante séculos se desmancham. As categorias senhor e escravo, essenciais para se entender as sociedades escravistas, deixavam de fazer sentido nessa nova realidade social. Ao trazer a promessa de liberdade para o antigo cativo, a abolição estabeleceu novas bases de negociação e, consequentemente, potencializou determinados tipos de conflitos. Enquanto alguns tentavam manter, mesmo que sob outros termos, as antigas assimetrias sociais, os ex-escravos buscavam afirmar seu novo estatuto jurídico-social de cidadão. Através da abordagem de uma variedade de fontes documentais do período, este trabalho pretende demonstrar que as relações interpessoais constituíam um conjunto de interações nas quais essas lutas políticas pela redefinição de certos lugares sociais estavam presentes. Nas relações interpessoais, pode-se perceber o estabelecimento de novas formas de sujeição para a população negra, a qual via a sua cidadania ser precarizada pelo processo de racialização das relações sociais característico dessa época.

Esta dissertação tem como tema a história da música em Porto Alegre e a participação dos afrodescendentes em sua construção no pós-abolição, mais especificamente na Primeira República. Partindo dos pressupostos da História Social, este estudo tem por objetivo problematizar como as categorias de raça, classe e cultura permearam as disputas em torno da legitimação do cenário musical e como os diferentes usos da música proporcionaram formas de mobilidade social para músicos e grupos afrodescendentes. Através de jornais (principalmente A Federação e O Exemplo) e de documentações oficiais (principalmente Relatórios municipais e estaduais) procura-se perceber o campo musical como uma arena de conflitos e disputas agenciadas por diferentes sujeitos em relação. Para isto, busca-se analisar estas questões sob variados ângulos que articulam diferentes locais e usos da música, assim como os sujeitos que atuaram na construção e legitimação desta cultura musical. Por fim, tenciona-se a relação entre música popular e música erudita com os afrodescendentes na formação de uma cultura nacional. / This dissertation has as a theme the history of music in Porto Alegre and the participation of afrodescendants in the construction in the post-abolition, more specifically at first republic. Starting from assumptions of Social History, this study has as goal problematize how the categories of race, class and culture permeate the disputes surrounding the legitimization of the music cenary and how the differents musical uses provided ways of social mobility for musicians and afrodescedants groups. Through the journals (mainly A Federação e O Exemplo) and official documentation (mainly state and municipal reports) seeks to realize the musical field as arena of conflicts and brokered disputes by differents people in relation. For this, seeks to analyse this questions from several angles that articulate differents places and musical uses, as the people who act in construction and legitimization of this musical culture.

Traditional trade marks, such as words and figures, have for a long time constituted of visual signs. However, due to the evolution of modern technology and changing marketing methods, non-traditional trade marks have been increasing in todays highly competitive market.1 Consequently, the evolution created legal uncertainties in the European Union (EU) since in order to register a trade mark, it had to be represented graphically. This requirement was difficult to achieve for some non-traditional trade marks which were perceived through other sensed than the sight. On the 1 October 2017, requirement for graphical representation has been amended in the EU Trade Mark Regulation 2017/10012 by a technical neutral requirement which opens up possibilities for registration of European Union trade marks in a more suitable way, using generally available technology. The purpose of this thesis has been to analyse how the abolition of graphical representation and the new wider requirement will affect the registration of non-traditional trade marks in the EU. Signs which have been analysed in the frame of this thesis are: sound, olfactory, three-dimensional, colour, motion, multimedia, holograms, pattern, tactile and taste marks. Conclusively, I found that the technical neutral registration requirement has opened up possibilities for trade mark holders to register new types of marks like multimedia marks. Moreover, it has simplified the registration process for already accepted non-traditional trade marks such as hologram, motion and sound marks. However, the reform has hardly affected the registration process of colour, pattern and three-dimensional marks since their biggest challenge with the registration have been the requirement for distinctiveness. Furthermore, it is currently still not possible to register olfactory, tactile and taste marks. Though the new and flexible amendments indicate that those types of marks may be more easily registered in the future.

Bakgrund När revisionsplikten avskaffades för mindre bolag under år 2010 gjordes detta med argument om att revisionen var en stor kostnad för de mindre bolagen, som ofta har mindre resurser. Efter avskaffandet gavs mindre bolag möjligheten att själva bestämma vilka ekonomiska tjänster som skulle köpas in. Något som beskrevs som en strukturell förändring inom branschen och som medförde ett ökat ansvar och ökade karriärmöjligheter inom professionen redovisningskonsulter. Men vad är anledningen till att redovisningskonsulter idag anlitas vid mindre bolag, som idag har valt bort revisorn? Syfte Syftet med studien är att utforska varför icke revisionspliktiga mindre bolag väljer att anlita en redovisningskonsult samt hur dessa mindre bolag upplever att redovisningskonsulten genererar värde till organisationen. Metod Studien har utförts genom en kvalitativ metod med ett deduktivt synsätt. Samtliga empiriska data utgörs av primärdata och har inhämtats genom semistrukturerade intervjuer. Slutsats Mindre bolag saknar ofta den kunskap och tid som krävs för att internt sköta bolagets ekonomi. Genom redovisningskonsulten sparas även tid och indirekt pengar, vilket gör att kärnverksamheten kan prioriteras. Vidare framkommer att det upplevda värdet är: förmedlad seriositet, trovärdighet och upplevd trygghet, vilka alla genereras av bolagets redovisningskonsult. / Introduction In 2010 the mandatory audit was abolished for smaller firms in Sweden with arguments that audit was a big expense for smaller firms, which often have less resources. After the abolition, smaller firms were given the opportunity to decide which financial services to hire. Something that was described as a structural change, which led to increased responsibility and career opportunities within the accountant consultants’ profession. But what is the reason why accounting consultants are hired by smaller firms who are exempt from mandatory audit? Purpose The purpose with this thesis is to explore why smaller firms, exempted from mandatory audit, choose to hire an accountant consultant and what value these smaller firms perceive that the accountant consultant brings to the organization. Method The study has been conducted through a qualitative method with a deductive approach. All empirical data consist of primary data obtained through semi-structured interviews. Conclusion Smaller firms often lack the knowledge and time required to internally manage the company´s finances. The accountant consultants also save time and indirect money for the smaller firms, which means that their core business can be prioritized. Furthermore, the following keyword appears: mediated seriousness, credibility and perceived safeness, all of which are generated by the company´s accountant consultant.

[pt] O presente trabalho investiga o processo de construção social do maxixe, uma dança de movimentos intensos e sensuais que fez parte do cotidiano dos cariocas entre os séculos XIX e XX. Com o auxílio das fontes da imprensa periódica, bem como músicas e peças teatrais, os casos analisados demonstram que a dança era forjada de maneira dinâmica, em diálogo com o mundo atlântico e com os conflitos sociais de um Rio de Janeiro em plena transformação. Baseado na experiência dançante de trabalhadores pobres, negros e pardos, o maxixe tinha seus significados estrategicamente construídos por diferentes sujeitos que encontravam na dança um objeto polissêmico de disputa e negociação sobre as tensões entre raça e nacionalidade colocadas pelo fim da escravidão. / [en] The present work investigates the social construct process of the maxixe, a dance of intense and sensual movements that took part of cariocas everyday life between the nineteenth and twentieth centuries. Supported by periodicals, songs, as well as theatrical plays, the case studies analyzed illustrate how the dance was fashioned in a dynamic way in dialogue with both the Atlantic World and the social conflicts of a transforming Rio de Janeiro. Based on the dance experience of poor, black, and mixed workers, the maxixe had its meaning strategically constructed by different characters that found in the dance a polysemic object of dispute and negotiation on the tensions between race and nationality imposed by the end of slavery.

Districts Prachatice and Vimperk could be marked within Czech Republic as peripheral territory with decreasing population. These losses are especially noticeable in mountain areas of these districts. Decreasing of numbers of inhabitants and schoolchildren leads to disappearance of local elementary schools and to reducing the number of pupils in these schools, and also to transformation of full elementary schools to incomplete elementary schools, mostly in form of small village schools with one or two classrooms. Diploma thesis monitors territorial distribution of elementary schools, territorial arrangement of their school catchment regions, territorial distribution of schoolchildren, availability of elementary schools with school buses and trains, takes stock of fullness of elementary schools and their classrooms, that all with goal to optimize territorial distribution these schools and their school catchment regions. Moreover, analysis of facilities elementary schools and their space and building characteristics are contained in diploma thesis. A separate attention is dedicated to elementary schools in Šumava part of study area, where solutions to sustain these schools even with small number of pupils are sought.

MAGALHÃES, Nathan Matos. José de Alencar e a escravidão: suas peças teatrais e o pensamento sobre o processo abolicionista. 2015. 133f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Letras, Fortaleza (CE), 2015. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-07-07T16:38:44Z No. of bitstreams: 1 2015_dis_nmmagalhaes.pdf: 1189900 bytes, checksum: 3483499e02199e690fae3cb02d775b51 (MD5) / Approved for entry into archive by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-07-07T17:13:43Z (GMT) No. of bitstreams: 1 2015_dis_nmmagalhaes.pdf: 1189900 bytes, checksum: 3483499e02199e690fae3cb02d775b51 (MD5) / Made available in DSpace on 2016-07-07T17:13:43Z (GMT). No. of bitstreams: 1 2015_dis_nmmagalhaes.pdf: 1189900 bytes, checksum: 3483499e02199e690fae3cb02d775b51 (MD5) Previous issue date: 2015 / José de Alencar was called a slaver for believing that the abolition should not happen immediately, as it was the wish of most abolitionists. Our research investigates the understanding of the Cearence author about the slave regime in Brazil from two of his dramaturgy works – O demônio familiar (1857) and Mãe (1860). Besides these plays, which are the starting point of our study, we use the letters entitled Novas cartas políticas de Erasmo, ao Imperador (1867), for its reading, in comparison with other texts from the author, could provide us with a new perspective of analyses about José de Alencar’s critical thinking. We can affirm that the vision of some researchers about Alencar’s thoughts about slavery is incomplete, thus the necessity of feeling some blanks, having as corpus the Discursos parlamentares de José de Alencar (1977) as well – a work that gathers the political speeches of the Cearence author about the servile element; important works of critics such as Raimundo de Menezes, R. Magalhães Júnior, Raymond Sayers, Décio de Almeida Prado and Luiz Fernando Valente, that address the work of Alencar, as well as the reading of some literary texts that helped us with the critic developed here, among which we have As vítimas-algozes: quadros da escravidão (2010), by Joaquim Manoel de Macedo. Therefore, in the first chapter, we show the way Alencar makes himself present in the Brazilian dramaturgy, approaching a thorny theme for his time: the slavery and the importance of his plays for the progress of emancipation. In the second chapter, we analyze O demônio familiar, which until today arises discussion about being an abolitionist work or not. At last, in the third chapter, we conduct an approach about Mãe, where we highlight the existing relationship between lord and slave and what is the importance of the work for the battle against slavery in the country or for its stay in that time. Thereby, we enlist the points that show the reasons that took the critic to classify José de Alencar as a slaver, as well as the arguments that made some critics see in his works that he encouraged the abolition, but considering the gradual emancipation as the best solution for the society as a whole. / José de Alencar foi taxado de escravagista pelo fato de acreditar que a abolição não deveria ser realizada de maneira imediata, como desejava a maioria dos abolicionistas. Nossa pesquisa investiga, a partir de duas obras da dramaturgia alencarina – O demônio familiar (1857) e Mãe (1860) –, o entendimento do autor cearense sobre o regime escravista no Brasil. Além das peças, ponto de partida de nosso estudo, fazemos uso das cartas intituladas Novas cartas políticas de Erasmo, ao Imperador (1867), pois sua leitura, em comparação com outros textos do autor, pôde nos proporcionar uma nova perspectiva de análise acerca do pensamento crítico de José de Alencar. Podemos afirmar que a visão de alguns pesquisadores sobre o pensamento alencarino acerca da escravidão está incompleta, destarte a necessidade de se preencher algumas lacunas, tendo como corpus, também, os Discursos parlamentares de José de Alencar (1977) – obra que reúne os discursos políticos do autor cearense sobre o elemento servil –, obras importantes de críticos como Raimundo de Menezes, R. Magalhães Júnior, Raymond Sayers, Décio de Almeida Prado e Luiz Fernando Valente, que se debruçaram sobre a obra alencarina, e a leitura de alguns textos literários que nos ajudaram na crítica aqui desenvolvida, entre eles está As vítimas-algozes: quadros da escravidão (2010), de Joaquim Manuel de Macedo. Assim sendo, no primeiro capítulo, é mostrado o modo pelo qual Alencar marca presença na dramaturgia brasileira, abordando um tema espinhoso para sua época: a escravidão e a importância de suas peças para o avanço da emancipação. No segundo capítulo, analisamos a obra O demônio familiar, que até hoje suscita debates sobre o fato de ser ou não uma obra de caráter abolicionista, e, no terceiro capítulo, realizamos uma abordagem sobre a obra Mãe, onde evidenciamos as relações existentes entre senhor e escravo e qual a importância da obra para a luta contra a escravidão no país ou para a sua permanência naquela época. Dessa maneira, elencamos pontos que mostram as razões que levaram a crítica a denominar José de Alencar como um escravagista, assim como argumentos que fizeram com que alguns críticos vissem em suas obras posicionamentos em que levantava a bandeira da abolição, mas considerando apenas a emancipação gradual como melhor solução para toda a sociedade.