Orientador: Silvia Hunold Lara / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-25T17:28:38Z (GMT). No. of bitstreams: 1 Santos_MariaEmiliaVasconcelosdos_D.pdf: 2963653 bytes, checksum: fcafd4c3687c44519ea182ea519fc016 (MD5) Previous issue date: 2014 / Resumo: Esta tese tem por objetivo investigar as experiências sociais dos trabalhadores dos engenhos no contexto emancipacionista da década de 1880 e do imediato pós-abolição. Nosso estudo aborda as quebras e as linhas de continuidade entre a escravidão e a liberdade vivenciadas pelos senhores de engenho e os trabalhadores da cana-de-açúcar, entre eles, a população pobre e livre, principalmente, a negra e os escravos na Zona da Mata Sul de Pernambuco, notadamente, entre os anos de 1884 e 1893. Para atingir tal fim, lançamos mão de um corpus documental composto por fontes históricas diversas, como os ofícios policiais, processos judiciais, jornais, censos populacionais, memórias e cartas. No cruzamento destas fontes buscamos vislumbrar os diversos significados da Abolição, da liberdade e do trabalho para os personagens presentes nesta tese. A pesquisa evidenciou que, ao longo dos anos de 1884 a 1893, a Mata Sul pernambucana passou por transformações promovidas pelo processo das lutas pelo fim da escravidão e pela Abolição, que alterou as relações sociais e políticas na região. Neste momento de reordenação das relações sociais e de trabalho, a população negra procurou conquistar maior autonomia e dignidade expressa pelo movimento entre cidades e engenhos, impondo limites à opressão social; já os proprietários, por sua vez, viveram momentos de descontentamento com a perda das antigas prerrogativas senhoriais e criaram estratégias para controlar a mão-de-obra de ex-escravos e livres pobres. Assim, objetivamos, sobretudo, demonstrar como as experiências da escravidão e da Abolição vivenciadas pelos trabalhadores do açúcar, de variadas maneiras, influenciaram nas complexas relações de trabalho, nas alianças e negociações estabelecidas no cotidiano e nos modos de reivindicar direitos no pós-abolição / Abstract: This thesis aims to investigate the social experiences of the mills' workers in the emancipationist context of the 1880s and the immediate post-abolition. Our study discusses the breaks and lines of continuity between slavery and freedom experienced by the Lord of sugar mill and the workers of sugar cane. Among them, the poor and free population, mainly the black people and the slaves at the South Zona da Mata of the State of Pernambuco, especially between the years 1884 and 1893. To achieve this end, we make use a corpus consisting of several historical sources, such as police letter, lawsuits, newspapers, population census, memoirs and letters. At the intersection of these sources we intend to see the different meanings of Abolition, freedom and work for the characters presented in this thesis. The research showed that, throughout the years 1884-1893, the South Zona da Mata has undergone transformations promoted by the struggle to end slavery and Abolition, which changed the social and political relations in the region. At this time, of reordering of the social and labor relations, the black population sought to conquer greater autonomy and dignity, expressed by movement between towns and mills, imposing limits to the social oppression. Already the sugar mill owners, in turn, lived moments of discontentment with the loss of the old lordly prerogatives, and created strategies to control the manpower of former slaves and poor free. So, we aimed, above all, demonstrate how the experiences of slavery and abolition lived by the sugar workers influenced in complex working relationships, alliances and negotiations established on everyday and modes of claiming rights in post-abolition / Doutorado / Historia Social / Doutora em História

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag. Lagstadgad kvalité enligt Årsredovisningslagen baseras på den kvantitativakvalitén. Bolagsverket som handlägger årsredovisningar, upplever en skillnad i kvalitén efteratt revisionsplikten avskaffades för små aktiebolag 2010. Utredningar som SOU 2008:32 visaratt revisorn inte har en märkbar betydelse för kvalitén. Hultman & Nylander (2012) antyder att det inte finns stöd för att en redovisningskonsult och revisor ger en högre kvalité iårsredovisningarna. Chung & Narasimhan (2001) menar att kostnaden för revision är huvudargumentet till avskaffande av revisionsplikt, även om det finns olika argument förlagstadgad revision. Banker kan ställa krav på sina kunder att deras årsredovisningar ska varareviderade. Det beror på att årsredovisningarna får högre kvalité och större trovärdighet om enrevisor har anlitats, enligt Allee & Yohn (2009). Den forskningen som förekommer inomämnet består av kvalitativ kvalité. Det förekommer dock få studier kring kvantitativ kvalité. Mora et al. (1994) är huvudreferens för denna studie. De utvecklade ett poängsystem förbedömning av kvalité i spanska årsredovisningar. Vi gjorde en kvantitativ studie med ett urval på 121 små aktiebolag i Västernorrland, somhade valt bort revisor. Räkenskapsåret utan revisor jämfördes mot närmast föregående år då de hade revisor. Vi ville kartlägga om det fanns ett samband mellan kvalité i årsredovisningaroch förekomst av revisor. För att bedöma kvalitén tillämpades vår utvecklade modell frånMora et al. (1994) och intervjuer med revisorer. Modellen utvärderades med en intervju medtvå revisorer från Grant Thornton i Sundsvall. Därefter utvecklades modellen ytterligare.Resultatet visade att reviderade årsredovisningar hade 5.8 % i bristfällighet. Bristfälligheten för oreviderade årsredovisningar var 8.2 %. Slutsatsen av studien var att det inte fanns stöd för att revisorn har en betydelse för kvalitén. Det stämde också överens med Hultman & Nylander(2012) som hade liknande resultat. De brister som förekom var till stor del formaliabrister.Den vidareutvecklade modellen med uppdelning av lagstadgade brister och formaliabrister visade inget samband mellan kvalité i årsredovisning och val att ha eller inte ha revisor. / The purpose of this study is to identify the auditor's role of the statutory quality in microcompany financial statements. Further more, the study develops and tests a model to assess the quality of the annual reports for micro enterprises. Quality in annual reports can be assessed as qualitative or quantitative. Qualitative quality is characterized by the qualitative characteristics of the Financial Accounting Standards Board and the International AccountingStandards Board. The quantitative quality focuses on the completeness of the financial statements according to the current rules. Statutory quality of the Annual Accounts Act is based on the quantitative quality. Swedish Companies Registration Office dealing annual perceive a difference in quality after the audit requirement was abolished for small limited companies 2010. Investigation SOU 2008: 32 show that the auditor does not have asignificant bearing on quality. Hultman & Nylander (2012) suggests that there is support for abookkeeper and auditor provides a higher quality of financial statements. Chung &Narasimhan (2001) argues that the cost of the audit is the main argument for the abolition of mandatory auditing, although there are various arguments for statutory audit. Banks may require their client’s financial statements to be audited. That's because the annual reports gethigher quality and greater credibility, if an auditor has been hired, according to Allee andYohn (2009). The research, appearing in the subject is about the qualitative quality. However, there are few studies on quantitative quality. Mora et al. (1994) is the main reference for this study. They developed a scoring system for assessing the quality of the Spanish annualreports.We made a quantitative study with a sample of 121 small companies in Västernorrland, whichhad opted out of the auditor. Fiscal year without auditor compared to the previous year whenthey had the auditor. We wanted to determine whether there was a connection between thequality of the annual report and the presence of the auditor. To assess the quality we appliedour developed model after model of Mora et al. (1994) on the statutory quality and interviews with auditors. The model was evaluated with an interview with two auditors from GrantThornton in Sundsvall. There after the model developed further. The results showed that theaudited financial statements had 5.8% of the deficiency. Defectiveness of the unaudited financial statements was 8.2%. The conclusion of the study was that there was not enough support for the thesis that the auditor has a bearing on the quality. It was also in line with Hultman & Nylander (2012) which had similar tendencies. The short coming of the outcome was largely formal deficiencies. The further developed model of the division of statutory- andformal deficiencies showed no relationship between the quality of the annual report and the choice to hire an auditor or not.

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén i mikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för att bedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömas som kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativa egenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningen enligt rådande lag. Lagstadgad kvalité enligt Årsredovis-ningslagen baseras på den kvantitativa kvalitén. Bolagsverket som handlägger årsredovisningar, upplever en skillnad i kvalitén efter att revisionsplikten avskaffades för små aktiebolag 2010. Utredningar som SOU 2008:32 visar att revisorn inte har en märkbar betydelse för kvalitén. Hultman & Nylander (2012) antyder att det inte finns stöd för att en redovisningskonsult och revisor ger en högre kvalité i årsredovisningarna. Chung & Narasimhan (2001) menar att kostnaden för revision är huvud-argumentet till avskaffande av revisionsplikt, även om det finns olika argument för lagstadgad revision. Banker kan ställa krav på sina kunder att deras årsredovisningar ska vara reviderade. Det beror på att årsredovis-ningarna får högre kvalité och större trovärdighet om en revisor har anlitats, enligt Allee & Yohn (2009). Den forskningen som förekommer inom ämnet består av kvalitativ kvalité. Det förekommer dock få studier kring kvantitativ kvalité. Mora et al. (1994) är huvudreferens för denna studie. De utvecklade ett poängsystem för bedömning av kvalité i spanska årsredovisningar.Vi gjorde en kvantitativ studie med ett urval på 121 små aktiebolag i Västernorrland, som hade valt bort revisor. Räkenskapsåret utan revisor jämfördes mot närmast föregående år då de hade revisor. Vi ville kartlägga om det fanns ett samband mellan kvalité i årsredovisningar och förekomst av revisor. För att bedöma kvalitén tillämpades vår utvecklade modell frånMora et al. (1994) och intervjuer med revisorer. Modellen utvärderades med en intervju med två revisorer från Grant Thornton i Sundsvall. Därefter utvecklades modellen ytterligare. Resultatet visade att reviderade årsredo-visningar hade 5.8 % i bristfällighet. Bristfälligheten för oreviderade årsredovisningar var 8.2 %. Slutsatsen av studien var att det inte fanns stöd för att revisorn har en betydelse för kvalitén. Det stämde också överens med Hultman & Nylander (2012) som hade liknande resultat. De brister som förekom var till stor del formaliabrister. Den vidareutvecklade modellen med uppdelning av lagstadgade brister och formaliabrister visade inget samband mellan kvalité i årsredovisning och val att ha eller inte ha revisor. / The purpose of this study is to identify the auditor's role of the statutory quality in microcompany financial statements. Furthermore, the study develops and tests a model to assess the quality of the annual reports for micro enterprises. Quality in annual reports can be assessed as qualitative or quantitative. Qualitative quality is characterized by the qualitativecharacteristics of the Financial Accounting Standards Board and the International Accounting Standards Board. The quantitative quality focuses on the completeness of the financial statements according to the current rules. Statutory quality of the Annual Accounts Act is based on the quantitative quality. Swedish Companies Registration Office dealing annual perceive a difference in quality after the audit requirement was abolished for small limited companies 2010. Investigation SOU 2008: 32 show that the auditor does not have a significant bearing on quality. Hultman & Nylander (2012) suggests that there is support for a bookkeeper and auditor provides a higher quality of financial statements. Chung & Narasimhan (2001) argues that the cost of the audit is the main argument for the abolition of mandatory auditing, although there are various arguments for statutory audit. Banks may require their client’s financial statements to be audited. That's because the annual reports get higher quality and greater credibility, if an auditor has been hired, according to Allee and Yohn (2009). The research, appearing in the subject is about the qualitative quality. However, there are few studies on quantitative quality. Mora et al. (1994) is the main reference for thisstudy. They developed a scoring system for assessing the quality of the Spanish annual reports.We made a quantitative study with a sample of 121 small companies in Västernorrland, which had opted out of the auditor. Fiscal year without auditor compared to the previous year when they had the auditor. We wanted to determine whether there was a connection between the quality of the annual report and the presence of the auditor. To assess the quality we applied our developed model after model of Mora et al. (1994) on the statutory quality and interviews with auditors. The model was evaluated with an interview with two auditors from Grant Thornton in Sundsvall. Thereafter the model developed further. The results showed that the audited financial statements had 5.8% of the deficiency. Defectiveness of the unauditedfinancial statements was 8.2%. The conclusion of the study was that there was not enough support for the thesis that the auditor has a bearing on the quality. It was also in line with Hultman & Nylander (2012) which had similar tendencies. The shortcoming of the outcome was largely formal deficiencies. The further developed model of the division of statutory- and formal deficiencies showed no relationship between the quality of the annual report and the choice to hire an auditor or not.

No description available.

This thesis focuses on the abolition of slavery in the United States. It examines the power role of discourse in maintaining and abolishing slavery in the United States, particularly the proslavery and the antislavery discourse of the antebellum South. The thesis examines two competing concepts of human bondage which originated in the proslavery and antislavery discourses-that of the slave-as-commodity, the proslavery concept, on the one hand, and the slave-as-human, the anti-slavery concept, on the other. It aims to discuss the significance of meaning shift of the word "slave" from slave-as-commodity to that of slave-as-human, the antislavery concept. Taking into account the very subjectivity of the meanings assigned to the words "black" and "slave", the thesis will demonstrate that in U.S. social and political discourse, the meaning of "slave" was not fixed and underwent significant changes over time. This thesis suggests that the abolition of slavery in the United States can be perceived as a result of "a battle for truth" between the proslavery and the antislavery discourse. The new emphasis on the universal humanity of both "races" in the nineteenth century helped abolitionists link the issue of slavery to a progressive discourse of unalienable personal liberties. I argued that even though the...

No description available.

As practitioners of gender-open parenting, the refusal to impose a gendersex identity on children, my interviewee/collaborator and I engage in a dialogic interview about our shared embodied, everyday, relational parenting practices. I ask: What do we do when we do gender-open parenting? What does gender-open parenting do? If Marquis Bey and their black trans feminist theory set the scene, Sara Ahmed provides me with the concepts to move the methodology toward an abolitionist phenomenology beyond resistance to cisgender ideology. In my analysis, I find that because language makes people, suspending and refusing cisnormative interpellations opens us to processes of desedimentation and incorporation of alternative modes of relating. Yet, in doing so, we stumble on the stickiness of words, and by stumbling we make others stumble: we disrupt the flow that keeps us in line with the family as the fundamental unit of time. I also find that gender-open parenting allows itself to be framed by different frameworks (gendersex abolitionist and expansionist) that carry different promises. I find that the abolitionist promise as presence turns the emptiness of promises into a liberatory feature, making room for the possibility of alternative possibilities. As such, stumbling out-of-line of the family line means also letting chance happen, rejecting the modern/colonial need to know and categorize, and welcoming the unknown. This thesis is an invitation to gender-open parenting practitioners to refuse to pass on to children the liberal promises of recognition and inclusion in cisnormative racial capitalism and to answer the coalitionary nonnormative calls for gendersex and family abolition.

No description available.

<p dir="ltr">This dissertation analyzes how lesbian activism contributed to the genealogy of the prison abolition movement from the late 1980s through the early 2000s through collective practices, including grassroots organizing, exchanging writing and art, and acts of intimacy. Although the language of prison abolition did not emerge widely until the 1990s, their work —though not explicitly abolitionist at the time — proved instrumental to the contemporary prison abolitionist movement. Through archival research and oral histories with Judy Greenspan, Linda Evans, Laura Whitehorn, and Eve Rosahn, this research shows how these activists interceded in abolition's genealogy through their nuanced interrogations of gender, sexuality, and incarceration within the broader context of systemic racism and imperialist violence. Their critiques challenged mainstream feminist and gay and lesbian movements' failure to recognize their interdependencies within the carceral system. In 1986, as anti-imperialist lesbian activist Susan Rosenberg was led to a prison isolation unit, Rosenberg called out “Don’t let them bury us!”; excavating these genealogical threads enriches our understanding of abolitionist thought and illuminates crucial intersections between lesbian activism, anti-imperialism, and the struggle for a world without prisons.</p>

La problématique de la mémoire de l’esclavage a peu retenu l’attention des chercheurs haïtiens bien qu’Haïti soit le premier pays où des esclaves africains aient pu se libérer du joug de l’esclavage transatlantique. Les travaux de synthèse existant sur le sujet sont incomplets et tiennent peu en compte des mémoires de ce passé comme étant des patrimoines. Cette thèse vise à combler cette lacune et à mieux comprendre l’entrecroisement et les enjeux des mémoires de l’esclavage en Haïti aujourd’hui. Appuyée par une large gamme de sources orales et écrites, notre étude révèle une double tendance mémorielle très contrastée et caractérisée, d’une part, par une amnésie lacunaire de l’esclavage et de ses conséquences sociales (pauvreté, question de couleur, exclusion sociale) et, d’autre part, par une hypermnésie des faits historiques (guerre d’indépendance, révoltes et libération des esclaves). Les perceptions des Haïtiens sont partagées sur les éléments tangibles et immatériels présents dans l’espace public et social et s’inscrivent au cœur de nombreuses controverses qui façonnent une typologie de mémoire plurielle: mémoire prestigieuse, mémoire traumatisante, mémoire de culpabilité, mémoire de victimisation, mémoire de revendications et mémoire consensuelle. Des pratiques cultuelles comme le vodou forment même l’apothéose d’une mémoire occulte liée à ce passé. Cet ensemble mémoriel permet aussi de dévoiler des enjeux : historiques et mnémoniques, culturels et religieux, sociaux et politiques, et économiques de la patrimonialisation. Force nous est de conclure que les conséquences de l’esclavage sont très complexes. Il est difficile d’en maîtriser la profondeur et la portée. La figure mémorielle de l’esclavage est un iceberg, on n’en voit que le sommet. Toute la base n’est pas encore exposée. Elle reste refoulée et submergée par les eaux de l’oubli. Cette thèse permet de mettre en lumière le rôle des mémoires multiples dans la construction des éléments de l’identité haïtienne qui hésite entre une reconnaissance ou une ignorance de la descendance d’esclave et une appropriation de la descendance d’homme libre. À travers cette mémoire embrouillée, Haïti nous apprend que le patrimoine valorisé outre les volets du « vivre-ensemble » et du « tourisme » souvent évoqués, est aussi un outil de revendication, de combat perpétuel, de questionnement sur les inégalités sociales et de résistance. Cette thèse nous enseigne aussi que la patrimonialisation des mémoires de l’esclavage dans la société haïtienne d’aujourd’hui doit accommoder le traumatisme des douleurs subies, la fierté d’avoir triomphé de cette ignominie et les conséquences de ce passé. / Although the study of the memories of slavery has still attracted little attention among scholars in Haïti, the first country to be freed from the jaws of transatlantic slavery. Existing synthesis work on the subject are incomplete and take little these memories into account as being of heritage. The present thesis aims to fill this gap and to better our understanding of the situation, the entanglement and the stakes of the memories of slavery in Haiti today. Drawing from a large variety of oral and written sources, the study reveals a two parallel currents of thought characterized by, on the one hand, a lacunar amnesia of slavery and its social consequences (poverty, problem of color, social exclusion), and, on the other hand, by a hypermnesia of glorious historical events (war of independence, slave revolts and liberation). The perceptions of Haitians are divided around the tangible and intangible elements present in public and social space and these divergent views remain at the heart of numerous controversies which shape a wide range of memories: prestigious memory, traumatizing memory, memory of guilt, memory of victimization, memory of reclamation, and consensual memory. Religious practices such as voodoo form the very apotheosis of a memorial occultism connected to this past. All of these memories shed light on the main issues -historic and mnemonic, cultural and religious, social and political, and economic - of the processes of heritage making in Haiti today. The consequences of slavery are very profond and complex. It is difficult to fully appreciate their full depth. Because the memory of slavery is like an iceberg, we only perceive the summit: the base is submerged and hidden under water of forgetfulness. This thesis throws light on the role of these multiple memories in the construction of Haitian identity, torn between recognition and non-recognition of the ancestry of slavery and the appropriation of the ancestry of a free man. Through its memories of slavery, Haiti teaches us that valorizing heritage - beyond the oft-mentioned aspects of “living together” and tourism - is also a tool for making demands, for perpetual combat, for questioning social inequalities, and for resistance. This thesis also teaches us that the heritage status of the memories of slavery in Haitian society today must accommodate the trauma suffered pain, the pride of having triumphed over this tragedy and the consequences of