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Bakgrund: Revisionsplikten var länge obligatorisk för alla aktiebolag i Sverige men avskaffades år 2010 för små aktiebolag som ett led i att förenkla för företagare. Avskaffandet skapade en debatt mellan olika aktörer. Debatten har till stor del handlat om den ekonomiska brottsligheten har ökat efter avskaffandet av revisionsplikten och om nyttan av revisionen, om den är värd vad den kostar. Syfte: Studiens syfte är att bidra med en förståelse för debatten om avskaffandet av revisionsplikten för små aktiebolag i Sverige. Varför och hur har de olika aktörerna valt att agera för att nå ut med sina budskap samt vilka aktörerna vill påverka med budskapet. Studiens bidrag är att fånga de skillnader och likheter som finns i debatten i nuläget och hur debatten har utvecklats mellan åren 2008-2023. Metod: Studien har en kvalitativ ansats och genomfördes med hjälp av metoder som dokumentanalys och av semistrukturerade intervjuer. De mest relevanta dokumenten valdes ut för att de ligger till grund för en stor del av debatten. Det kompletterades med en sammansatt intervjuguide som anpassades för att uppnå studiens syfte. Slutsats: Politik är en grund till varför debatten ser ut som den gör eftersom politikerna har makten att fatta beslut och förändra. Budskapen som aktörerna förmedlar i debatten har olika syften, som visar på skillnader och likheter mellan aktörerna. Debatten har två olika sidor där den ena sidan argumenterar för ett återinförande av revisionsplikten och därmed minska den ekonomiska brottsligheten. Den andra sidan fokuserar på att höja gränsvärdena för revisionsplikt för aktiebolag så att fler företag ska kunna välja bort revision. / Background: The audit duty was for a long time mandatory for all limited companies in Sweden, but was abolished in 2010 for small limited companies as part of simplification for entrepreneurs. The abolition created a debate between different actors. The debate has largely been about whether economic crime has increased after the abolition of the audit duty and about the benefit of the audit, whether it is worth the cost. Purpose: The purpose of the study is to contribute to an understanding of the debate about the abolition of the audit duty for small limited companies in Sweden. Why and how have the various actors chosen to act in order to reach out with their messages and who the actors want to influence with the message. The study's contribution is to capture the differences and similarities that exist in the current debate and how the debate has developed between the years 2008-2023. Method: The study has a qualitative approach and was carried out using methods such as document analysis and semi-structured interviews. The most relevant documents were selected because they form the basis of a large part of the debate. It was supplemented with a composite interview guide that was adapted to achieve the purpose of the study. Conclusions: The politics is a foundation for why the debate looks the way it does because the politicians have the power to make decisions and change. The messages that the actors convey in the debate have different purposes, which show differences and similarities between the actors. The debate has two different sides, with one side arguing for a reintroduction of the audit duty and thereby reducing financial crime. The other side focuses on raising the threshold for audit obligation for limited companies so that more companies can opt out of audit.

Thèse ou mémoire avec insertion d'articles. / Cette thèse de doctorat comporte trois articles de recherche distincts. 1. La fin de l'esclavage au Brésil : Evasions et résistance sur le chemin de la liberté. Résumé : Un débat de longue date oppose deux mécanismes par lesquels les institutions de coercition des travailleurs persistent ou se transforment en institutions de travail libre : un effet de demande de travail, par lequel l'élite contraint les travailleurs lorsque l'offre est rare, et un effet d'option de sortie, par lequel la rareté des travailleurs et de meilleures options de sortie compromettent les institutions coercitives. En utilisant un nouvel ensemble de données de votes par appel nominal sur les projets de loi liés à l'émancipation de 1884 à 1888 dans la législature brésilienne, nous constatons que les deux mécanismes ont joué un rôle dans la construction de la coalition qui a finalement aboli l'esclavage. 2. Esclavage, attitudes politiques et capital social : Le cas du Brésil. Résumé : Cet article étudie l'influence à long terme de l'esclavage sur le développement, le capital social et les attitudes politiques au Brésil. Il montre que l'esclavage et le soutien aux institutions coercitives -- mesuré par les décisions de vote des législateurs sur les projets de loi liés à l'émancipation à la fin du XIXe siècle -- ont eu un effet négatif persistant sur le développement, tel que mesuré par le PIB, la pauvreté et les inégalités. Se focalisant sur le capital social en tant que mécanisme de persistance, les résultats de l'article sont cohérents avec l'idée que l'esclavage et le soutien à la coercition ont durablement négativement affecté le capital social. En particulier, les personnes vivant dans des municipalités à forte intensité historique en esclavage et où les représentants ont fortement soutenu les institutions coercitives présentent aujourd'hui des niveaux de confiance généralisée plus faibles, et sont plus susceptibles d'être défavorables à la démocratie et d'avoir des croyances plus faibles sur la corruption. 3. Le Canada exploite-t-il les travailleurs étrangers temporaires ? Dissuasion, punition et libre arbitre. Résumé : Cet article présente de nouvelles mesures de la coercition au travail dans le cadre du programme des travailleurs étrangers temporaires du Canada. Bien qu'ils bénéficient des mêmes droits formels que les citoyens canadiens, les travailleurs étrangers temporaires (TET) sont placés dans un cadre institutionnel qui limite fortement leurs options et les dissuade d'avoir recours à des moyens juridiques contre les abus. Il démontre que les TET sont exposés à un large éventail d'incidents liés à la coercition, et que cela ne peut pas simplement s'expliquer par une variation de l'exposition à la coercition à travers les professions. L'article évalue également la politique fédérale mise en place pour mieux protéger les TET. Les résultats montrent que la dissuasion a en elle-même des effets limités, mais que les sanctions réduisent les incidents liés à la coercition : retirer un employeur potentiellement problématique du marché permet d'éviter un à deux décès par négligence chaque année après l'intervention. Enfin, il enquête sur l'introduction d'un permis de travail ouvert spécial pour travailleurs victimes d'abus, qui améliore l'efficacité du régime de conformité. / This doctoral dissertation is comprised of three distinct research articles. 1. The end of slavery in Brazil: Escape and resistance on the road to freedom. Abstract: A longstanding debate opposes two mechanisms by which labor coercion persists or changes to free labor: a labor demand effect, by which the elite coerces labor when supply is scarce, and an outside option effect, by which labor scarcity and better outside options for the workers undermine coercive arrangements. Using a novel data set of roll-call votes on 1884-1888 emancipation bills in the Brazilian legislature, we find that both mechanisms played a role in building the coalition that eventually abolished slavery. 2. Slavery, political attitudes and social capital: Evidence from Brazil. Abstract: This paper investigates the long-term influence of slavery and its abolition on development, social capital and political attitudes in Brazil. I show that slavery and support for coercive institutions -- measured by legislators' voting decisions on emancipation related bills at the end of the 19th century -- had a persistent negative effect on development, as measured by GDP, poverty and inequality. Focusing on social capital as a persistence mechanism, I show that the evidence is consistent with slavery and support for coercion having durably negatively affected social capital. In particular, individuals living in historically slavery-intensive municipalities with stronger support for coercive institutions exhibit lower levels of generalized trust today, and are more likely to be less supportive of democracy and to have weaker beliefs on corruption. 3. Is Canada exploiting temporary foreign workers? Deterrence, punishment, and workers' agency. Abstract: In this paper, I provide new quantitative evidence on labor coercion in Canada's temporary foreign worker program. Despite benefitting from the same formal rights as Canadian citizens, temporary foreign workers (TFWs) are placed in an institutional arrangement that strongly limits their outside options and disincentivizes them from resorting to legal remedies against abuse. I find that TFWs are exposed to a wide range of coercion-related incidents, and that this cannot simply be explained by variation in occupational exposure to coercion. I also evaluate a federal policy implemented to better protect TFWs. Event studies show that deterrence has by itself limited effects, but that punishment does reduce coercion-related incidents: removing a potentially problematic employer from the market allows to avoid one to two deaths due to negligence each year after the intervention. Finally, I investigate the introduction of a special open work permit for workers facing abuse. Because employers are systematically inspected upon delivery of a permit, I find that this functions as a screening device and significantly improves the effectiveness of the compliance regime.

Text in Afrikaans / Executions were discontinued during November 1989. In February 1990 the State President announced a moratorium on executions. Since 27 July 1990 the Criminal Law Amendment Act, 1990 effected important changes to the substantive law and procedure regarding the death sentence. The "new" death sentence dispensation was applied by the courts and the moratorium would be lifted as soon as the new dispensation became effective. That never materialised. The death sentence issue was dealt with in a game of political compromise. Criminal law and the esteem of the Government suffered as a result. Judicial frustration and uncertainty developed regarding application of the death sentence. The opportunity was seized by the abolitionists to attain their ideal. The Constitutional Court declared the death sentence unconstitutional. Presently a final Constitution is being drafted which will probably finally do away with the death sentence. An effective process of denigration of the death sentence thus resulted from the moratorium on executions. / Teregstellings is gedurende November 1989 gestaak. Op 2 Februarie 1990 het die Staatspresident 'n moratorium op teregstellings afgekondig. Vanaf 27 Julie 1990 het die Strafregwysigingswet, 1990, belangrike verstellings aan die materiele en prosessuele reg met betrekking tot die doodvonnis gemaak. Die "nuwe" doodvonnisbedeling is deur die howe toegepas. Die moratorium sou opgehef word sodra die "nuwe bedeling" op dreef was. Dit het nie gebeur nie. 'n Spel van kornprornie-politiek random die doodvonniskwessie het horn afgespeel. Die strafregpleging en die Regering se aansien het daaronder gely. Regterlike frustrasie het posgevat en regsonsekerheid oar die toepassing van die doodvonnis het ontstaan. Die geleentheid is deur die afskaffers aangegryp om hul ideaal te verwesenlik. Die Konstitusionele Hof het die doodvonnis ongrondwetlik verklaar. Tans word 'n finale Grondwet geskryf wat waarskynlik die doodvonnis gaan afskaf. 'n Effektiewe proses van aftakeling van die doodvonnis het dus sedert die moratorium op teregstellings plaasgevind. / Criminal & Procedural Law / LL. M.

Le nouveau conservatisme noir voit le jour dans les années 1975-1980 et s’impose comme une idéologie singulière, représentée par une élite intellectuelle (Thomas Sowell, Shelby Steele, Glenn Loury, Stephen L. Carter) graduellement institutionnalisée dans l’establishment conservateur. L’initiative personnelle, le self-help et le rejet des programmes politiques libéraux constituent les axes majeurs de cette doctrine. Les néoconservateurs afro-américains manifestent une grande confiance dans les principes économiques du libre-échange et rejettent l’interventionnisme d’État en faveur de la communauté raciale. L’attaque contre l’affirmative action s’accompagne du plaidoyer pour l’instauration de la norme de color blindness. Les actions entreprises dans le but de mettre un terme aux traitements préférentiels accordés aux minorités et aux femmes sont attentivement organisées par les acteurs de la droite américaine. Un réseau bien coordonné d’individus, des fondations conservatrices, organisations et groupes de réflexion se consacre à la promotion des stratégies color blind. Ward Connerly, homme d’affaires noir de Californie, est à la tête du mouvement pour l’abolition des traitements préférentiels accordés aux minorités et aux femmes. Bénéficiant d’un soutien fort de la part des institutions conservatrices, ses campagnes contre la politique préférentielle se concrétisent dans les États de Californie, du Washington, du Michigan et du Nebraska. / The new Black Conservatism emerges between 1975-1980 and is considered as a unique ideology. Its major representatives are intellectuals (Thomas Sowell, Shelby Steele, Glenn Loury, Stephen L. Carter) who are gradually “institutionalized” and integrated into the conservative establishment. Personal initiative, self-help and the contestation of liberal political programs represent the major axes of this ideology. Black neoconservatives greatly rely on the principles of free market economics and reject state interventionism in favor of the African-American community. Their attack on affirmative action is accompanied by attempts at instituting color blind politics. Actions undertaken in order to outlaw preferential treatment granted to minorities and women constitute a carefully organized operation. A well coordinated network of individuals, conservative foundations, organizations and think tanks are connected in this process and dedicate their efforts to advancing a color blind agenda. Ward Connerly, a black businessman from California, leads the movement for the abolition of preferential treatments granted to women and minorities. With the help of conservative institutions, his campaigns against preferential treatment put a ban of affirmative action in the States of California, Washington, Michigan and Nebraska.

Made available in DSpace on 2016-04-27T19:31:22Z (GMT). No. of bitstreams: 1 Dissertacao NIRLENE NEPOMUCENO.pdf: 1745866 bytes, checksum: 150a4dae56efe46539196eaccdca7a04 (MD5) Previous issue date: 2006-06-27 / Fundação Ford / The objective of this dissertation is to catch organizations formed by black people between the last years of the 19th Century and the first decades of the 20th Century in Rio de Janeiro. Disregarded by the European immigrants in the post abolition period, the black man was forced to create his own identity and cultural reference. He became present in several places and urban activities. He discovered an alternative means of survival such as the entertainment world which started in Rio de Janeiro. There was a surprisiling predominance in show business of popular Brazilian black artists and other black artists from African Diaspora in Europe-The United States-Caribbean-Brazil circuit. This presence showed in an interweaving changing of contacts and tension. People influenced themselves, changed and broadcasted their own cultural products. Brazilian black artists used the amusement to expand discussions about important themes to all black people in the first decades after slavery ended / Esta dissertação procurou apreender formas de organização não institucionais da população negra no Rio de Janeiro, no período compreendido entre os últimos anos do século XIX e as três primeiras décadas do XX. Preterido pelo imigrante europeu no mundo do trabalho livre, o negro não se acomodou. Marcou sua presença em múltiplos espaços e afazeres urbanos, forçou brechas, movimentou-se de várias maneiras, inventando e conquistando lugares a partir de seus referenciais culturais de vida, criando alternativas de inserção que não foram reconhecidas pela lógica formal do trabalho moderno , como o mundo do entretenimento que começava a formar-se no Rio de Janeiro. Surpreendemos, nos palcos do espetáculo-negócio , uma presença predominantemente negra, reforçada por artistas afro-descendentes no que poderia ser chamado de circuitos Europa-Estados Unidos- Caribe-Brasil. Evidenciando entrelaçamentos e contínuos contatos, trocas e tensões entre diásporas negras de diferentes partes do mundo, que se influenciavam mutuamente, transformando e difundindo produtos culturais uns dos outros, artistas negros valeram-se do divertimento para ampliar discussões em torno de temas que afetavam diretamente o segmento negro da população nas décadas que se seguiram ao pós-abolição. Como grande expressão dessas dinâmicas de culturas negras acompanhamos a emergência, as relações e os enfrentamos de De Chocolat e a Companhia Negra de Revista no Rio de Janeiro, no período de 1926/27

Made available in DSpace on 2016-04-27T19:31:35Z (GMT). No. of bitstreams: 1 Claudia Graziolli Somma Jacinto.pdf: 431159 bytes, checksum: 401c1cd84d45ad6997c30b7858ba892a (MD5) Previous issue date: 2007-08-22 / The coffee s culture brought to the Province of São Paulo a significant growth in the fields economic, social, and politician. In a context of fast transformation and transistion of enslaved man power for wage-earner, the slave who soon would receive its freedom and that he knew its place in this social context, it starts to occupy bordering places taxes for the elite s coffee in growth. The end of century XIX (1871 at 1890) corresponds to the period studied in this work and argues practical legal the relative ones to the emancipation of the slaves before the Golden Law, the procedures segregacionistas that if reveal in the actions of entities, of the orphans judges, in the mind of ethnic cleanness, the scientific said practical conceptions / O cultivo do café trouxe à Província de São Paulo um crescimento significativo nos campos econômico, político e social. Num contexto de rápida transformação e transição de mão-de-obra escrava para assalariada, o escravo que em breve receberia a sua liberdade e que conhecia seu lugar neste contexto social, passa a ocupar lugares limítrofes impostos pela elite cafeeira em crescimento. O período estudado neste trabalho corresponde ao final do século XIX (1871 a 1890) e discute as práticas legais relativas à emancipação dos escravos antes da Lei Áurea, os procedimentos segregacionistas que se manifestam nas ações de entidades, dos juizes de órfãos, no ideário de limpeza étnica, nas concepções e práticas ditas científicas

No início da Guerra da Secessão (1861-1865), os Estados Unidos promoveram negociações internacionais que pretendiam transferir seus afrodescendentes, em diversas condições de escravidão e liberdade para diversos países independentes da América Latina e possessões coloniais no Caribe. Ainda que tais negociações não tenham resultado de fato na realocação de homens e mulheres afro-americanos, as trocas diplomáticas, bem como outras fontes documentais, revelaram interessantes debates sobre escravidão, raça, construção nacional e o trabalho dependente no pós-abolição, que fazem do tema uma espécie de microcosmo que abrange questões substanciais que marcaram as mudanças nos mundos do trabalho no século XIX. Os projetos de colonização, como então foram chamados, para população afroamericana foram propostos e negociados por Washington com os seguintes países e colônias abrangidos pelo presente trabalho: Brasil, Equador, atual Panamá (pertencente, à época, à atual Colômbia), Costa Rica, Nicarágua. Honduras, El Salvador, Guatemala, Jamaica, Belize (Honduras Britânicas), Guiana Britânica, Suriname (colônia da Holanda), na ilha dinamarquesa de Santa Cruz, Haiti e Libéria. / In the early years of its Civil War, the United States Government proposed to resettle African- Americans throughout Latin America and the Caribbean. Though these schemes did not ultimately come to fruition, the intentions of the United States and the responses of negotiating nations reflected broader debates on slavery, race, nation building and indenture labor in the post abolition era. These colonization projects, as they were then called, aimed to resettle African-Americans in countries such as Brazil, Ecuador, present-day Panama, Costa Rica, Nicaragua, Honduras, El Salvador, Guatemala, Jamaica, present-day Belize, British Guiana, Surinam, St. Croix Island, Haiti and Liberia.

華人至馬來亞的歷史相當長遠，但馬來亞華人參與馬來亞政治的運動卻從戰後才風起雲湧。1945年日本戰敗，大英帝國重拾對馬來亞的控制。1946年出現的馬來亞聯盟（或名聯邦）計畫（Malayan Union）擴大了馬來亞境內公民權的取得資格，並且中國與英國於1943年簽訂的中英新約，廢除過去英國對中國的不平等條約，中國與英國互為平等國家，此舉是否侵犯了馬來亞華人擁有的各種通商權益，立場不同的各界展開了一場激烈的論戰。1948年大英帝國毅然實施與馬來亞聯盟計畫迥然不同的馬來亞聯合邦（Federation of Malaya），短縮了公民權的取得，並且以馬來人的利益至上。面對此一變局，馬來亞華人團體各自採取了不同的管道來應變：有從政治層面下手的溫和手段，也有馬來亞共產黨的武裝暴動。在戰後初期，1940年代末的馬來亞地區經歷了種種巨大變革，華人就在這種劇烈變幻的世局中試圖力挽狂瀾，從公民權到通商權益的爭議，至1950年代馬來亞華人爭取官方語言與教育的權利，都是戰後一連串爭取政治平等運動的延續；最後1957年馬來亞獨立，今日馬來西亞華人的處境就在那時成形。