Understanding the psychology behind the perpetrators of the Holocaust has been difficult because experiments on conformity and obedience cannot readily simulate the reality of the Holocaust. There exists historical documentation surrounding the leaders of the Nazi organization instrumental for the perpetration of the Holocaust, but the underlying motives of Hitler's leaders relating to governmental policies of systematic extermination of the Jews in Europe, are not known, as the strategy and operationalization of the actions were kept extremely secret, disguised by euphemisms, or only discussed verbally. This research study was to further understand the thought processes behind the manipulation tactics applied by leaders of the Nazi organization, and the leaders of Britain, America, and the Soviet Union during the Holocaust, by reviewing their personal writings, communiques, and orders. The theoretical base used was the theory of groupthink by Janis, because it is most applicable to understanding complex human psychology. The research questions of the study were: a) to find the origins of the Final Solution, why it gained acceptance by the Nazis, and the role of anti-Semitism ; and b) to identify groupthink symptom language relating to German, British, American, and Soviet leaders during the Holocaust. A qualitative multiple retro-historical case study methodology was selected. Data were collected and analyzed from archival material and groupthink theory was found to be ideally suited to the study of the Holocaust. Translation of a period of Alfred Rosenberg's diary relating to Hitler's issuance of the 'Hitler Extermination Order,' was discovered. The results show areas for further research, including the translation into English of the Alfred Rosenberg diary that was lost to history for over 60 years. The findings of this research study will hopefully help organizational psychologists to better remedy groupthink practices.

Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt. Metod: Arbetet är skrivet utifrån en kvalitativ ansats, primärdata har samlats in i form av semistrukturerade intervjuer med grund i en öppen intervjumall. Detta har sedan tolkats utifrån sekundär data i form av vetenskaplig litteratur. Resultat och slutsats: Studiens slutsats visar att revisionsbolagen har genomfört ganska omfattande förändringar för att möta lagändringen. Tappet i form av revisionsuppdrag har kompenserats med att de har tagit in fler redovisningsuppdrag eller börjat erbjuda redovisning som en ny tjänst. Revisionsbolagen tror att det bara är en tidsfråga innan gränsvärdet höjs, de gör ändå inget för att förbereda sig då de anser att påverkan på bolaget kommer bli mindre än vid tidigare lagändring. Detta för att ägarstrukturen i större bolag är annorlunda och en oberoende granskning är mer motiverat i dessa bolag. / Background and problem: On November 1, 2010 the audit requirement was abolished for small companies in Sweden which meant that about 70% of all companies in Sweden were no longer forced to audit. This affected the audit firms prerequisites and we ask ourselves how they have tackled the new market where a large part of their customer base is no longer forced to be audited. We have come up with these questions: How has the removal of mandatory auditing changed the small audit firms ways of working? How do they prepare themselves for a possible change in limit? Purpose: The purpose of our thesis is to highlight the changes that abolishment of the audit requirement for small companies has led to for small accounting firms from an auditor's perspective. We also want to highlight how the auditor's role may change in the future if Sweden closes up to EU:s maximum threshold to avoid audit duties or the limit otherwise changes. Method: The work is written from a qualitative approach, primary data were collected through semi-structured interviews with basis in an open interview template. This has since been interpreted on the basis of secondary data in the form of scientific literature. Results and Conclusion: The study's conclusion indicates that accounting firms have conducted fairly extensive changes to meet legislative change. The drop in the form of audit services is offset by more assignments or started offering accounting as a new service. Audit companies believe that it is only a matter of time before the limit is raised, they don ́t prepare themselves cause they consider the impact on the company will be less than in previous legislative change. This is due to ownership structure of major companies are different and independent verification is more justified in these companies.

På grund av avskaffandet av revisionsplikten som började gälla den 1 november år 2010 kan idag små företag välja bort sin revision. 250 000 av Sveriges företag är enligt lag berättigade att själva välja vilka revisorstjänster de är i behov av samt i vilken omfattning. För att banker ska bevilja lån till små företag krävs det en säkerhet som speglar företagens förmåga att betala kommande räntor och amorteringar. Säkerheten ligger i granskade revisioner och när de blir frivilliga kan tillförlitligheten minska. Metoden som använts är kvalitativ och har utformats via personliga intervjuer med banker och revisionsbyråer. Syftet med studien är att beskriva effekten av avskaffandet av revisionsplikten på bankers utlåningsprocess till mindre företag. Frågeställning: •Är bankerna villiga att bevilja utlåning av krediter till små företag utan revisor? •Finns det någon information som kan ersätta reviderade räkenskaper? •Har långa relationer någon påverkan på bankers kreditbedömningsprocess? •Hur ser revisionsbyråerna på avskaffandet av revisionsplikten? Slutsatser: Majoriteten av bankerna är villiga att bevilja kredit till företag utan revision. Dock krävs fler beslutskriterier för att bedöma ett företags återbetalningsförmåga. Långa relationer mellan bank och kund kan underlätta kreditbedömningsprocessen och förkorta beslutstiden. Det finns ingen information som helt kan substituera reviderade räkenskaper men bokslutsrapporter och personliga möten mellan bank och låntagare kan generera alternativ information. Revisionsbyråerna ser positivt på avskaffandet och är inte oroliga för kommande effekter. / Due to the abolition of the audit requirement which took effect on November 1 st 2010 small businesses can today opt out of its audit. 250 000 of all Swedish companies are legally entitled to choose the auditor services they need and to what extent. For banks to extend credit to small businesses they require a security that reflects the companies’ ability to pay for future debt servicing. The security lies in audited accounts and when they become optional the reliability may reduce. The method used is qualitative and has been designed through personal interviews with banks and accounting firms. The purpose of this study is to describe the effect of the abolition of the audit requirement on bank lending process for small business. Question formulation: •Are the banks willing to grant loans of credit to small business without auditor? •Is there any information that can substitute for audited accounts? •Have long relationships any impact on banks’ credit assessment process? •What do the accounting firms think of the abolition of the audit requirement? Conclusions: The majority of banks are willing to extend credit to companies without audit. Nevertheless, more decision criteria are needed for assessing a company's ability to repay. Long-term relationships between banks and customers may facilitate the credit assessment process and shorten the decision time. There is no information that can completely substitute audited accounts but financial reporting and personal meetings between the bank and the borrower can generate alternative information. Audit offices welcome the removal and are not worried about future effects.

Titel: Frivillig revision – Varför väljer aktiebolagets företrädare att ha eller inte ha revisor? Nivå: C -uppsats i ämnet företagsekonomi Författare: Annelie Molin och Eva Widell Handledare: Ann Wetterlind-Dörner Datum: 2012 – Maj Syfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes. Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått. Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val. Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går. Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen. / Title: Voluntary audit – why do the representatives of the limited company’s choose to have or not to have an auditor? Level: Final assignment for Bachelor Degree in Business Administration Author: Annelie Molin and Eva Widell Supervisor: Ann Wetterlind-Dörner Date: 2012 – May Aim: In this pilotstudy the authors would like to see why the representatives have chosen to have or not to have an auditor of the company, since the possibility of a voluntary audit was introduced. Method: The authors have used questionnaires that have been send out to companies, and forms to Bolagsverket and Skatteverket. With help of books, scientific articles and reports etc the authors then have analyzed the responses that been received. Result and Conclusions: There is an economic winning behind the choice to have an auditor or not have an auditor and it is important for the individual representative to carefully analyze the pros and cons and accordingly make their choices. Suggestions for future research: It would be interesting to follow-up the study in a couple of years and see if the views of the interested parties are changing as time passes. Contribution of the thesis: The pilot study can provide future researchers to get an insight into the company’s point of view and the reason why they do this or that in the current situation. With this they can develop their own ideas of questions for a new research or how to develop their own services aimed to companies.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider’s perspective and small business perspective and then make an overall assessment. Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles. Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit. Lenders argue that small businesses will retain the auditor of the company, because it will help them when granting credit. Creditors reveal that alternative internal methods prevail over revised reports approved by an auditor. However, small businesses reevaluate the function of the revised financial information. Small businesses welcomed the abolition of the audit requirement in the introductory phase, because it provides more flexibility of their resources. Suggestions for future research: Our proposal for further research is to investigate the Swedish market's capacity to raise the levels of the requirements, and examine which companies will be effected. Also to clarify what level the limit should be and examine the impact on lending to small business with such a change. Contribution of the thesis: The thesis will give an idea of how small businesses perceive the abolition of the audit requirement and how it will affect the lenders' review and decision making in the case of loans to small businesses. The thesis is primarily aimed towards auditors, lenders and small businesses. / Syfte: Syftet med uppsatsen är att undersöka och analysera de tidiga effekter som kan tänkas uppstå mellan småföretagare och kreditgivare i samband med att redovisningsplikten avskaffats. Genom den insamlade empirin klarlägga effekterna ur kreditgivarnas samt småföretagsperspektiv för att sedan göra en samlad bedömning. Metod: Författarna har använt sig av både primär och sekundär data för att uppnå uppsatsens syfte. Primär data i form av intervjuer, sekundär data i form av tidigare uppsatser och artiklar. Sammanfattning: Bankerna har inte förberett sig för förändringen i samband med avskaffandet av revisonsplikten. Kreditgivarna ser återbetalningsförmågan som den viktigaste aspekten vid kreditgivning. Kreditgivarna vill argumentera för att småföretagarna ska behålla revisorn i företaget, eftersom det underlättar deras arbete vid kreditgivning. Kreditgivarna upplyser att alternativa interna metoder väger tyngre vid en kreditbedömning än reviderade rapporter godkänd av en revisor. Parallellt som småföretagarna omvärderar självaste funktionen av reviderad ekonomisk information. Småföretagarna ser positivt på avskaffandet av revisionsplikten i introduktionsfasen, eftersom de skapar flexibilitet i deras resurser.       Förslag till forskning: Vårt förslag till vidare forskning är att undersöka den svenska marknadens förmåga att höja gränsvärdena för företagen, samt undersöka vilka företag som kommer att bli berörda. Klargöra till vilken nivå gränsvärdena bör anpassas och undersöka effekterna på utlåning till småföretag vid en sådan förändring. Uppsatsens bidra: Uppsatsen kommer att stärka uppfattning om hur småföretag förhåller sig till avskaffandet av revisionsplikten, samt hur det påverkar långivarnas utvärdering och beslutsfattande i samband med lån till småföretag. Den riktar sig främst till revisorer, kreditgivare och småföretag.

This thesis investigates Bektashi responses to the abolition of religious orders in Turkey in 1925. In order to understand the immediate impact of the legislation among Bektashis, I analyze three series of articles and a novel written in that period, while also tracing the repercussions of similar narratives which were continued to be used by Bektashis in the subsequent decades. I, thereby, explore the ways in which Bektashis developed alternative narratives rationalizing and justifying the abolition of their religious order. Since its proclamation, Law #677 regarding the abolition of religious orders has been subjected to many different readings by both the decision-makers of that period and the dervishes who were affected by the Law. In this thesis, I try to give an empathetic account of Bektashi readings, and argue that it is impossible to present a homogeneous stance by Bektashis towards the abolition of their religious orders, since there is a great diversity in their perceptions of the legislation, which are shaped by Bektashi cosmologies. Bektashis&rsquo / responses range from their harsh criticisms of the state policy to their imaginative strategies for accommodating the legislation. While arguing that Bektashis&rsquo / strategies exhibit common patterns that take shape around the strategies which I identify as accommodation, I still point out the significance of grasping the subjectivity within these strategies. Thus, in this thesis, through the analysis of an historical event, I explore the ways in which Bektashis transform and accommodate &ldquo / the past&rdquo / for constructing and legitimizing &ldquo / the present&rdquo / .

Whether through legal assault, private manumissions or slave revolt, the institution of slavery weathered sustained and substantial blows throughout the era spanning the American Revolution and Constitutional Era. The tumult of the rebellion against the British, the inspiration of Enlightenment ideals and the evolution of the American economy combined to weaken slavery as the delegates converged on Philadelphia for the Constitutional Convention of 1787. Even in the South, it was not hard to find prominent individuals working, speaking or writing against slavery. During the Convention, however, Northern delegates capitulated to staunch Southern advocates of slavery not because of philosophical misgivings but because of economic considerations. Delegates from North and South looked with anticipation toward the nation’s expansion into the Southwest, confident it would occasion a slavery-based economic boom. Consequently, the institution of slavery was given room to thrive in ways that would take decades and a devastating war to overcome.

Between 1790 and 1821, New York City underwent a dramatic transformation as slavery slowly died. Throughout the 1790s, a massive influx of runaways from the hinterland and black refugees from the Caribbean led to the rapid expansion of the city’s free black population. At the same time, white agitation for abolition reached a fever pitch. The legislature’s decision in 1799 to enact a program of gradual emancipation set off a wave of arranged manumissions that filled city streets with black bodies at all stages of transition from slavery to freedom. As blacks began to organize politically and develop a distinct social, economic and cultural life, they both conformed to and defied white expectations of republican citizenship. Over time, the emerging climate of social indistinction proved too much for white elites, who turned to new ideologies of race to enact the massive disfranchisement of black voters. / text

Spain underwent a series of tumultuous social and political changes in the late nineteenth and early twentieth centuries. Prostitute women directly experienced these changes as fluctuations in their social and legal status within Spanish society. The years spanning from 1874 to 1931 are known as the Restoration, when the Bourbon monarchy was reinstalled under King Alfonso XII (1857-1885) after the crumbling of the First Spanish Republic (1873-1874). During this time, Spain experienced a period of growing nationalism and urbanization, and prostitution began to be interpreted as a threat to the nation in terms of public health and decency. Between 1923 and 1930, Spain was under the royally-sponsored military dictatorship of Miguel Primo de Rivera (1870-1930). Primo de Rivera stifled much of the public discussion around the problem of prostitution. Spain later returned briefly to a Republican mode of government in 1931, and the Second Republic turned a portion of its divided attention to the reform of prostitution laws. The chaos of the Spanish Civil War between 1936 and 1939 disrupted these Republican reforms but provided an opportunity for radical groups, including Mujeres Libres, to campaign against prostitution in new and innovative ways.

The right to life has properly been characterized as an inherent and as the supreme human right, since without effective guarantee of this right, all other rights of the human being would be devoid of meaning. One of the most controversial issues related to this right is the one of the death penalty. For a very long time death penalty was considered as one of the exceptions to the right to life. Therefore, when most of the universal and regional human rights documents were adopted death penalty was still used as a form of punishment in most of the countries worldwide. While attention to the protection of human rights has recently increased, the status of death penalty in international law became very ambiguous. The aim of this thesis is firstly to analyze and compare the content of the right to life in the documents of the different human rights systems. Secondly, to answer the question whether there is universal understanding of this fundamental right. This thesis consists of the introduction, three chapters and the conclusions. The first chapter deals with the general features of the right to life and its position in the context of the other rights. In addition, it approaches the problem of the death penalty. The second chapter consists of the comparative analysis of the universal and regional (European and Inter – American) human rights systems. In the third chapter, decisions of the supreme courts of different countries, which represent different human right systems, are... [to full text]