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.

La thématique de l’esclavage aux États-Unis nous a toujours interpellés, interrogés et nous a toujours donné envie d’en savoir plus et de comprendre comment un tel système a pu perdurer pendant plus de deux cents ans, provoquer la division profonde d’une nation et une guerre civile pour finalement laisser des traces et des marques indélébiles sur les États-Unis. Cet intérêt nous a poussés à nous intéresser tout d’abord à la notion du traumatisme culturel de l’esclavage, puis, à sa représentation cinématographique dans le cinéma américain par trois cinéastes américains (D. W. Griffith, né en 1875 dans le Kentucky, Steven Spielberg, né en 1946 dans l’Ohio et Tate Taylor né en 1969 dans le Mississippi), qui traitent de trois périodes historiques différentes à des époques distinctes. Nous nous sommes alors posé la question du lien qu’il existe entre la réalité physique, vécue, d’un événement et sa représentation cinématographique qui est forcément distanciée, temporellement et/ou spatialement. Comment les réalisateurs peuvent-ils représenter fidèlement la réalité historique ? Comment évitent-ils (ou non) d’insérer des « filtres », qu’ils soient personnels ou sociologiques, et, comment ne pas transformer l’histoire, la modeler, en occultant par exemple les éléments qui n’abondent pas dans le sens du message que l’on souhaite véhiculer ? Dans l’hypothèse où le réalisateur est de parti-pris, comment le spectateur peut-il en avoir conscience au moment où il regarde le film ? Ce travail est donc né d’une réflexion sur l’importance culturelle et civilisationnelle de la notion de traumatisme culturel dans la représentation cinématographique de l’esclavage aux États-Unis. Les trois films que nous avons choisis pour notre corpus sont The Birth of a Nation de D.W. Griffith (1915), Amistad de Steven Spielberg (1997) et The Help, de Tate Taylor (2011). Ces films représentent trois époques distinctes de la vie et de la société américaine puisque The Birth of a Nation raconte le déroulement de la Guerre de Sécession en se plaçant dans la vie d’une famille sudiste. Amistad prend pour contexte les années 1839 à 1841 et The Help se déroule à Jackson, dans le Mississippi des années 60.En choisissant des films qui représentent des époques historiques distinctes mais qui ont également été réalisés à des périodes différentes les unes des autres, nous avons souhaité prendre en compte cette question de la réadaptation et de la réinterprétation de l’événement traumatique.Nous avons souhaité montrer, à travers notre travail, comment les cinéastes adaptent un fait réel ou un ouvrage littéraire, en supprimant certains éléments ou en rajoutant, en adaptant la réalité historique pour en faire une fiction qui cherche à montrer une représentation du réel. Nous avons aussi et surtout démontré comment la notion de « traumatisme culturel » influence le travail des cinéastes qui se sont penchés sur l'héritage culturel qu'est l'esclavage. Nous avons souhaité voir dans quelle mesure cette notion de traumatisme culturel influe sur la création artistique filmique, et dans quelle mesure ses caractéristiques pouvaient s’appliquer à notre corpus. Quels en sont les aspects les plus représentés et prégnants ? Nous avons fait l’analyse de notre corpus dans un ordre chronologique de création, en premier lieu nous nous sommes penchés sur The Birth of a Nation de D.W. Griffith, sorti en 1915, puis nous avons analysé Amistad de Spielberg, sorti en 1997, pour finir avec l’étude de The Help, réalisé par Tate Taylor et sorti en salle en 2011.Pour chacun de ces films, nous avons étudié le contexte historique et géopolitique inhérent à l’époque représentée, puis, le passage de la réalité historique à l’œuvre de fiction, le processus d’adaptation cinématographique, (éléments fidèles, ajouts, simplifications et suppressions) pour analyser la globalité de chacun en regard de cette notion de traumatisme culturel. / Slavery in the USA has always been an interesting thematic to us. We have always wanted to learn more about it thus understanding how such a system could have been implemented for more than 200 years, have caused the division and a fracture in a nation, have led to the Civil War and have left permanent scars ont the United States of America. This particular interest led us to look into the concept of cultural trauma, and into its representation by three American film directors (D. W. Griffith, born in Kentucky in 1915, Steven Spielberg, born in Ohio in 1946 and Tate Taylor born in Mississippi in 1969), who picture at various distinct periods three different historical eras. We have considered the link existing between the physical reality of an event and its cinematographic representation, which is spatially or temporally distanced from the event. How can film directors faithfully represent historical reality ? How do (or don’t) they avoid to insert in their work personal or sociological filters ? How don’t they transform history, or shape it by not mentionning the elements that do not concur to the message one wants to deliver ? What if the director’s views are biased? How can the viewer be conscious of it and keep it in mind as he or she watches the film?Our work initiated from a reflexion upon the cultural and socialogical importance of the notion of cultural trauma in the cinematographic representation of slavery in the United States. The three movies we have chosen to work on are : The Birth of a Nation, (D.W. Griffith, 1915), Amistad (Steven Spielberg, 1997) and The Help (Tate Taylor, 2011). These films represent three distinct periods in the life of the American society since The Birth of a Nation pictures the progress of the American Civil War inside a Confederate family, Amistad is set between the years 1839 and 1841, and The Help takes place in the sixties, in Jackson, Mississippi.In choosing films that represent various historical periods and that have been directed at different periods of time, we wanted to take into account both the notions of re-adapting and re-interpreting the traumatic event. We have wished to demonstrate, through our work, how film directors adapt a real fact or a book by deleting some elements or adding some others, by adapting historical reality to turn it into a fiction showing a representation of reality. We have also tried to show how « cultural trauma » acts upon the audiovisual work of film directors who choose to picture the cultural heritage of slavery. We have analyzed to what extent cultural trauma has an influence on filmic creation and how its characteristics can be applied to our corpus. What aspects of it are most represented ?We have decided to analyze our corpus in a chronological order. We have started with D. W. Griffith’s The Birth of a Nation (1915), we have then analyzed S. Spielberg’s Amistad, (1997), and ended with T. Taylor’s (2011). For each of these films, we have first studied the historic and geopolitic contexts of the historical periods represented, we’ve then dealt with the transition from historical reality to fiction and we’ve analyzed the entirety of each movie compared to to the notion of cultural trauma. How and to what extent can it be found into these artitic works ? As a mass media, cinema has an educational role and we have demonstrated its link with cultural trauma.

The death penalty has been an issue of debate for decades and it is of great relevance at present. Different reasons have emerged that make recourse to the death penalty appear necessary, such as, that it serves as a deterrent, it meets the need for retribution and that public opinion demands its imposition. Conversely, more convincing arguments have been raised for its abolition, amongst which is the argument that it is a violation of human rights. Africa is seen as one of the “death penalty regions” in the world, as most African states still retain the death penalty despite the growing international human rights standards and trends towards its abolition. Further, the African Charter on Human and Peoples’ Rights makes no mention of the death penalty. The death penalty in Africa is therefore an issue that one has to be particularly concerned about. During the 36th Ordinary Session (2004) of the African Commission on Human and Peoples’ Rights, for the first time, the death penalty was one of the issues discussed by the Commission. Commissioner Chirwa initiated debate about the abolition of the death penalty in Africa, urging the Commission to take a clear position on the subject. In view of this and the international human rights developments and trends on the death penalty, discourses on the abolition of the death penalty in Africa are much needed. Accordingly, this study examines the death penalty in Africa from a human rights perspective. It seeks to determine why African states retain the death penalty, the ways in which the current operation of the death penalty in African states conflicts with human rights, what causes obstructions to its abolition in Africa, and whether it is appropriate for African states to join the international trend for the abolition of the death penalty. The current status and operation of the death penalty in Africa is first examined. The historical background to the death penalty in Africa from a traditional and western perspective is also discussed. Subsequently, the main arguments advanced by Africans (including African leaders, writers, priests and government officials) for the retention of the death penalty in Africa are evaluated. The study goes further to examine the death penalty in African states in the light of the right to life, the prohibition of cruel inhuman and degrading treatment and fair trial rights at both the international and national levels. After examining the death penalty in African states, the study arrives at the conclusion that it is appropriate for African states to join the international trend for the abolition of the death penalty, considering that the death penalty in Africa conflicts with human rights, the justifications for its retention are fundamentally flawed, and that alternatives to the death penalty in Africa exist. A number of recommendations are then made, which are geared towards the abolition of the death penalty in Africa. / Thesis (LLD)--University of Pretoria, 2006. / Centre for Human Rights / unrestricted

L'oeuvre de Gustave Oelsner-Monmerqué que notre thèse permet de découvrir offre une vision double, française et allemande, sur la société coloniale à Bourbon au début des années1840. Après une reconstitution détaillée de la biographie d'Oelsner-Monmerqué, l'étude met l'accent sur son pragmatisme abolitionniste dans l'exercice de ses fonctions de rédacteur en chef de la Feuille hebdomadaire de l'île Bourbon et de professeur de philosophie et de proviseur du Collège royal de Bourbon. En Allemagne, il poursuit son militantisme abolitionniste activement par voie littéraire à travers un roman, des articles de presse, des communications et une conférence. En publiant Schwarze und Weiße. Skizzen aus Bourbon (Noirs et Blancs. Esquisses de Bourbon) dans un pays qui ne possède pas d'esclaves, l'écrivain tente de contribuer à une émancipation plus rapide et complète. Son éclairage sur les conditions de la traite clandestine et sur la vie des esclaves dans la société bourbonnaise se distingue par son réalisme qui doit son expressivité au genre littéraire novateur de l'esquisse. Au-delà des frontières, cet ouvrage peut être considéré comme le premier roman abolitionniste bourbonnais. / Gustave Oelsner-Monmerqué's work unearthed by us and presented in our doctoral thesis offers a double – French and German – vision of colonial society in Bourbon (now Reunion) Island in the early 1840s. This study begins with a detailed reconstitution of Oelsner-Monmerqué's life, then focuses on his abolitionist stance and actions as editor of the Feuille hebdomadaire de l'Ile Bourbon [Bourbon Island Weekly] and philosophy teacher at and principal of the Collège royal de Bourbon high school. Oelsner-Monmerqué pursued his abolitionist activism in Germany through literary channels: a novel, press articles andconferences. By publishing Schwarze und Weiße. Skizzen aus Bourbon [Blacks and Whites. Sketches of Bourbon] in a country which had no slaves, the author meant to contribute to their quicker and more complete emancipation. His descriptions of illegal slave trade and slave life in Bourbon Island's society have a realistic, expressive touch made possible by the use of an innovative literary genre, the sketch. A cross-boundary testimony, this work can be regardedas Bourbon Island's first abolitionist novel.