The unexpected outbreak of Covid19 that came in 2020 affected the entire world's population, industries and companies overnight. The auditing industry and its auditors have also been affected by the pandemic and the following crisis. Due to the crisis caused by the pandemic, many company managements have had to rethink and develop new strategies for continued operations. The audit companies and their auditors have been forced to make a digital transition and work remotely using digital tools to continue the audit work. The purpose of the study is to try to assess auditors' perceived change in the audit process and quality in connection with the digital transition that took place during Covid 19. We also want to see if the effects can be explained based on IT application and use depending on agency affiliation, as previous research indicates that smaller audit firms are better at IT implementation, use and are quicker to change. The study uses a qualitative research method in the form of semistructured interviews. The results were obtained by seven authorized auditors from audit firms of various sizes in Sweden. The conclusion that can be drawn from the study is that the pandemic has been a catalyst for digitization in t he auditing industry. Of the three parts of the audit process, the review phase was the most affected part, where the exchange of information was made more difficult, which led to longer lead times. The quality has not suffered to a large extent. It can be noted that there is a certain difference in digital conditions between audit firms.

Работа посвящена псевдоэквивалентам русского и английского языков. Методом сплошной выборки было выделено 1360 лексических единиц английского, которые составили 1512 псевдоэквивалентных пар слов с 982 лексическими единицами русского языка. За единицу исследования принимались лексемы русского и английского языков, входящие в псевдоэквивалентную пару. Квантитативная разница объясняется развитой омонимией в обоих языках. В первой части работы рассматриваются теоретические вопросы, связанные с явлением межъязыковой псевдоэквивалентности и медиатекстом. Анализируются основные понятия теории перевода, трактовки понятия «псевдоэквивалентность», классификации псевдоэквивалентов. Рассматриваются особенности медиатекста и приводится классификация медиатекстов по функционально-жанровому типу. Во второй части работы проводится классификация отобранных слов, отнесенных к категории псевдоэквивалентов, по объему семантического значения на абсолютные, частичные и контекстуальные и по частеречной принадлежности на псевдоэквиваленты русского и английского языков, принадлежащие к одной и той же части речи (имя существительное, имя прилагательное, глагол и наречие), и псевдоэквиваленты русского и английского языков, принадлежащие к разным частям речи (имя существительное, имя прилагательное, глагол, наречие, предлог, местоимение, междометие). В третьей части работы изучается функционирование отобранных слов, отнесенных к категории псевдоэквивалентов, в английских медиатекстах (новости, информационная аналитика и публицистика) и их переводах на русский язык по данным параллельного корпуса. Рассмотрены случаи образования псевдоэквивалентных пар, а также переводческие решения, которые использовались в случае, если пара не образовывалась. Результаты работы могут быть использованы в лексикографии, лексикологии, в практике преподавания теории перевода, а также для составления учебных пособий. / The study is devoted to the pseudo-equivalents of the Russian and English languages. By the method of continuous sampling, 1,360 lexical units of English were identified, which amounted to 1,512 pseudo-equivalent pairs of words with 982 lexical units of the Russian language. The lexemes of the Russian and English languages included in the pseudo-equivalent pair were taken as a unit of research. The quantitative difference is explained by the developed homonymy in both languages. In the first part of the study, theoretical issues related to the phenomenon of interlanguage pseudo-equivalence and media text are considered. The basic concepts of translation theory, the interpretation of the concept of "pseudo-equivalence", and the classification of pseudo-equivalents are analyzed. The features of the media text are considered and the classification of media texts by functional genre type is given. In the second part of the study, the classification of selected words classified as pseudoequivalents is carried out according to the volume of semantic meaning into absolute, partial and contextual, and partial belonging to the pseudoequivalents of the Russian and English languages, belonging to the same part of speech (noun, adjective, verb and adverb), and pseudoequivalents of Russian and English languages belonging to different parts of speech (noun, adjective, verb, adverb, preposition, pronoun, interjection). The third part of the study examines the functioning of selected words classified as pseudo-equivalent in English media texts (news, information analytics and journalism) and their translations into Russian according to data from a parallel corpus. The cases of the formation of pseudo-equivalent pairs are considered, as well as translation solutions that were used if the pair was not formed. The results of the study can be used in lexicography, lexicology, in the practice of teaching translation theory, as well as for compiling textbooks.

Bakgrund: Hållbarhetsredovisning har blivit ett allt viktigare verktyg för både företag och intressenter, och det har gjorts flera studier avseende faktorer som kan förklara mängden information om hållbarhet som företag redovisar. Den tidigare forskningen har till stor del undersökt faktorer som branschtillhörighet, storlek och lönsamhet, däremot har studier med kvinnlig närvaro i styrelsen som faktor utförts i en mer begränsad omfattning. Syfte: Syftet med denna studie är att redogöra för hur kvinnlig närvaro i styrelsen, med hänsyn till kontrollvariablerna branschtillhörighet, storlek samt lönsamhet påverkar mängden information om hållbarhet som redovisas i stora svenska företag. Teoretisk referensram: Studien tar sin grund i ett multiteoretisk ramverk som innefattar Upper Echelons theory, Signalteorin, Positiv redovisningsteori samt legitimitetsteorin. Teorierna används för att formulera de hypoteser som ska besvara studiens syfte. Metod: Metoden som använts i studien är en kvantitativ metod där en innehållsanalys av årsredovisningar och hållbarhetsrapporter gjorts. Vidare har datan använts för att utföra två multipla regressionsanalyser för att besvara syftet. Mängd redovisad information om hållbarhet är den beroende variabeln i regressionerna, och den huvudoberoende variabeln är kvinnor i styrelsen, som analyseras tillsammans med kontrollvariablerna branschtillhörighet, storlek och lönsamhet. Slutsats: Studiens slutsats visar att kvinnor i styrelsen är den variabeln som har störst påverkan på mängden information om hållbarhet som företag redovisar. Studien visar även att företagets storlek är en positiv och signifikant variabel. Motsatt till tidigare forskning hittas inget signifikant samband mellan mängden redovisad information om hållbarhet och branschtillhörighet respektive lönsamhet. Denna studie bidrar därav med ny kunskap om att könsfördelning i svenska styrelser är en relevant aspekt att ta hänsyn till vid analyser av hållbarhetsredovisning. / Background: Sustainability reporting has become an increasingly important tool for both companies and stakeholders, and there have been several studies regarding factors that can explain the amount of information about sustainability that companies report. The previous research has largely examined factors such as industry affiliation, size and profitability, however, studies with female presence on the board as a factor has not been studied to the same extent.  Purpose: The purpose of this study is to report how female presence on the board, taking into account the control variables industry affiliation, size and profitability, affects the amount of information on sustainability that is reported in large Swedish companies.  Theoretical framework: The study is based on a multi-theoretical framework that includes Upper Echelons theory, Signal theory, Positive accounting theory and legitimacy theory. The theories are used to formulate the hypotheses that will answer the purpose of the study.  Method: The method used in the study is a quantitative method where a content analysis of annual reports and sustainability reports was made. Furthermore, the data has been used to perform two multiple regression analyzes to answer the purpose. The amount of reported information on sustainability is the dependent variable in the regressions, and the main independent variable is women on the board, which is analyzed together with the control variables industry affiliation, size and profitability.  Conclusion: The study's conclusion shows that women on the board are the variable that has the greatest impact on the amount of information about sustainability that companies report. The study also shows that company size is a positive and significant variable. Contrary to previous research, no significant relationship is found between the amount of reported information on sustainability and industry affiliation and profitability respectively. This study therefore contributes new knowledge that gender distribution in Swedish boards is a relevant aspect to consider when analyzing sustainability reporting.

L'objet de la présente thèse concerne l'étude de l'impact économique de trois modalités démocratiques, à savoir (i) l'agenda électoral, (ii) l'affiliation partisane des dirigeants en place dans un cadre de multipartisme, et (iii) les changements de gouvernance constitutionnellement définis. Afin d'introduire notre étude, nous décrivons la relation qui existe entre les modalités démocratiques et la démocratie directe d'une part et la politique budgétaire d'autre part, aux Etats-Unis sur la période 1790-2014 dans l'Introduction Générale. Dans le Chapitre 2 nous étudions l'effet authentique et potentiellement néfaste des cycles politico-budgétaires. Notre méta-analyse suggère que les dirigeants nationaux manipulent effectivement le budget dans un but de réélection mais l'ampleur du phénomène est largement exagérée par la littérature. Toutefois, le biais de publication mis en lumière s'est significativement réduit lors des 25 dernières années de recherches. Dans le Chapitre 3 nous étudions comment l'affiliation partisane des gouverneurs américains affecte le statut de pauvreté des immigrants, aux Etats-Unis, sur la période 1994-2014. Pour ce faire, nous comparons le niveau de pauvreté des immigrants dans les Etats gouvernés par les Démocrates au niveau de pauvreté des immigrants constaté dans les Etats gouvernés par les Républicains. En accord avec la littérature sur l'affiliation partisane, nous trouvons que les immigrants ont plus d'opportunités de sortir de la pauvreté sous les Démocrates que sous les Républicains. Une analyse formelle de médiation révèle que nos résultats empiriques sont médiatisés par un meilleur accès au marché du travail et possiblement de meilleures rétributions du travail, pour les immigrants. Dans le Chapitre 4 nous cherchons à vérifier l'évolution des notations souveraines lors des périodes d'inauguration des nouveaux dirigeants sur un échantillon de 18 pays d'Amérique Latine et des Caraïbes ayant des systèmes présidentiels. A partir de données de panel journalières s'étendant du 1er janvier 1994 au 31 décembre 2014, nous trouvons que les notations souveraines sont de meilleure qualité durant les périodes d'inauguration anticipées comparées aux autres périodes d'inauguration. En outre, nos résultats montrent que durant ces périodes d'inauguration anticipées, les notations sont encore meilleures lorsque le dirigeant entrant (i) est économiquement de droite, (ii) dispose d'un diplôme universitaire d'un pays de l'OCDE, (iii) a un parcours professionnel traditionnel, (iv) a une approche non populiste, et (v) dispose de marges électorales de victoire importantes. Il apparaît également un biais de genre potentiel à la faveur des nouveaux dirigeants de sexe masculin. En prenant avantage d'un modèle de durée et de régressions de Cox -- modèle à risque proportionnel, nous mettons en lumière que les périodes d'inauguration des dirigeants affectent également la probabilité instantanée de dégradation des notations souveraines. Enfin, dans la Conclusion Générale nous explorons les racines des pensées antisystèmes en Occident, puis nous discutons des avantages et inconvénients de quelques formes alternatives de démocratie, à savoir (i) la démocratie directe, (ii) le tirage au sort, et (iii) le développement participatif comme bien public. Finalement, nous explorons les controverses concernant les formes alternatives de démocratie sur l'agora virtuelle que constitue Twitter. / The aim of the present dissertation is to empirically investigate the economic impact of three democratic modalities, namely (i) the electoral agenda; (ii) the partisan affiliation of incumbents in a multipartism framework; and (iii) constitutionally defined leadership changes. To introduce the scope of the dissertation we describe the democratic modalities and direct democracy behind the U.S. fiscal policy from 1790 to 2014, in the General Introduction.In Chapter 2 we study the genuine detrimental effect of political budget cycles. Our meta-analysis suggests that national leaders do manipulate fiscal tools in order to be re-elected, but to an extent that is significantly exaggerated in the literature. The publication selection bias highlighted has nonetheless been reduced during the past 25 years of research. In Chapter 3 we investigate how governors' partisan affiliation affects the poverty status of immigrants to the U.S for the period 1994-2014. To this end, we compare the poverty outcomes of immigrants in states ruled by Democratic governors relative to the outcomes for those in states ruled by Republican governors. Consistent with the literature on partisan affiliation, we find that immigrants are more likely to get out of poverty in states with Democratic governors than states with Republican governors. A formal mediation analysis reveals that the empirical results are mediated through better access to the labor market and possibly through higher wages and labor earnings for immigrants. In Chapter 4 we assess whether sovereign credit ratings change during the inauguration periods of incoming leaders, on a sample of 18 Latin American and Caribbean countries with presidential systems. Building on a daily panel dataset covering the period from January 1, 1994 to December 31, 2014, we find that credit ratings are better during anticipated inauguration periods compared to other inauguration periods. Moreover, our results reveal that, during anticipated inauguration periods, incoming leaders with (i) an economically right-wing orientation; (ii) an OECD college degree; (iii) a traditional professional background; (iv) a non-populist approach; and (v) large electoral margins of victory are associated to even better ratings. There also appears to be a potential gender bias effect in favor of male incoming leaders. Last but not least, the quality of the credit rating also matters. In the General Conclusion we explore the roots of anti-systemism in the West, then we discuss some alternative forms of democracy, and we explore the controversies regarding the alternative forms of democracy on the virtual \emph{agora} of Twitter.

L’usage de drogues illicites et la symptomatologie dépressive sont associés, mais la nature de cette association demeure mal comprise. Une clarification des mécanismes en jeu est nécessaire afin de pouvoir intervenir sur la cooccurrence des deux phénomènes, dont les conséquences individuelles et sociales sont lourdes. Ces efforts de clarification débutent à l’adolescence, moment où sont typiquement initiés la consommation de substances et les problèmes affectifs. L’objectif de cette thèse est de contribuer à clarifier la nature des associations entre l’usage de certaines des drogues illicites les plus fréquemment consommées et les symptômes dépressifs chez les adolescents. Les données utilisées proviennent d’une cohorte de l’échantillon longitudinal de la Stratégie d’Intervention Agir Autrement (SIAA) comprenant plus de 3000 jeunes fréquentant des écoles en milieu défavorisé du Québec, qui ont été suivis pendant leur secondaire (2003-2007). Le premier article empirique de la thèse porte sur la relation entre l’usage de cannabis et la symptomatologie dépressive. Cette étude a examiné l’existence d’associations prospectives bidirectionnelles entre les deux phénomènes du début (13-14 ans) à la fin du secondaire (16-17 ans). Les analyses ont considéré des liens directs, mais également des liens indirects via deux facteurs reflétant des appartenances sociales normatives et non normatives : l’attachement à l’école et l’affiliation à des pairs déviants et consommateurs de drogues. Les résultats indiquent que les symptômes dépressifs et l’usage de cannabis peuvent représenter des facteurs de risque mutuels et suggèrent qu’un mécanisme indirect impliquant une érosion des attaches normatives pourrait jouer un rôle dans des cascades développementales reliant les deux manifestations. Le deuxième article empirique visait à déterminer si l’usage de deux drogues de synthèse, le MDMA (ecstasy) et les méth/amphétamines (speed), à 15-16 ans était associé au développement de symptômes dépressifs élevés un an plus tard, en prenant en considération des facteurs confondants potentiels. Tel qu’attendu, les résultats montrent une prédiction de la symptomatologie dépressive par l’usage de MDMA et de méth/amphetamines, particulièrement lorsque cet usage est concomitant. Ces résultats représentent une des premières évidences d’un risque posé par l’usage de drogues de synthèse par rapport au développement de symptômes affectifs chez les jeunes. / Illicit drug use and depressive symptoms are associated, but the nature of this association remains poorly understood. Clarifying the underlying mechanism(s) is necessary in order to design interventions which can potentially reduce the co-occurrence of the two phenomena, which accounts for sizeable individual and social costs. Clarification efforts should start in adolescence, when drug use and affective problems are typically initiated. The aim of this thesis is to help clarify the nature of the association between some of the most frequently used illicit drugs and depressive symptomatology in adolescents. This work was carried out using a cohort from the New Approaches, New Solutions (NANS) longitudinal dataset, which comprises more than 3000 students attending school in disadvantaged areas of Quebec (Canada) who were followed throughout high school (2003-2007). The first article of the thesis focuses on the association between cannabis use and depressive symptoms. This study examined prospective associations in both directions between the two phenomena from the beginning (grade 8) to the end (grade 11) of high school. Direct links were analysed, as well as indirect links involving two factors reflecting normative and non normative social connectedness: school bonding and affiliation with deviant and substance-using peers. Results indicate that depressive symptoms and cannabis use can be mutual risk factors and that a social mechanism involving an erosion of normative social connectedness may play a mediating role in bidirectional developmental cascades linking the two manifestations. The second article tested whether the use of two synthetic drugs, MDMA (ecstasy) and meth/amphetamines (speed), in grade 10 was associated with the development of elevated depressive symptoms the following year, independently from potential confounders. As hypothesized, the use of MDMA and meth/amphetamine was independently predictive of subsequent depressive symptoms. Concurrent use of the two substances was more predictive than singular use. Given the paucity of well-controlled longitudinal studies on the subject, these results provide some of the first compelling evidence that synthetic drug use may pose a risk for the development of affective symptoms in youth.

L'économie des organisations étudie l'ensemble des arrangements institutionnels permettant la mise en oeuvre de la production et l'échange de biens et de services. Dans cette thèse, nous analysons le comportement activiste des organisations non gouvernementales spécifiques au Liban. Il apparaît que le mode de gouvernance des ONG libanaises est fondé sur un concept de solidarité intra-communautaire. Comment expliquer le recours des Libanais aux services offerts par les ONG ? Ainsi, nous avons démontré que ces ONG locales sont conduites de manière à atteindre des objectifs de nature politique. La théorie de l’entrepreneuriat politique est parfaitement adaptable à ce cadre d’analyse. Un nouvel équilibre politique dans la société libanaise est trouvé. Afin de mettre en évidence l’activisme des ONG libanaises, nous avons proposé une méthodologie empirique, qui se base à la fois sur une démarche quantitative et qualitative. Le modèle proposé a pour objectif principal de montrer l’existence d’une relation entre la perception des bénéficiaires des services rendus par les ONG et leur appartenance communautaire. Ainsi nous avons démontré qu’au Liban, la plupart des bénéficiaires appartenant à une communauté particulière connaît et identifie les ONG qui leur sont favorables en matière de redistribution. Il s’agit d’une explication de la persistance du communautarisme. Les ONG libanaises comme les groupes de pression jouent un rôle intermédiaire sur le marché politique. Cette intermédiation de la démocratie représentative permet de penser les jeux et les stratégies des groupes de pression mais surtout de sortir de l’idéal normatif de la démocratie représentative égalitaire. / The economy of organizations examines the institutional mechanisms that lead to the production and exchange of goods and services. This thesis analyzes the mode of operation of NGOs which are specific to the Lebanese Society. It raises the following question: how can one explain the appeal of NGOs to the Lebanese people and the lure to use and benefit from its services? This thesis has demonstrated that these NGOs operate to achieve certain goals of political nature. The theory of political entrepreneurship applies to this concept and is considered as the theoretical framework of this dissertation. Accordingly, this thesis posits that a new political balance is achieved in the Lebanese society. In order to highlight the effectiveness of Lebanese NGOs, this thesis proposes an empirical methodology based on both quantitative and qualitative approach. The main objective of the proposed model is to underscore the existence of a relation between the perception of individuals benefiting form services rendered by NGOs and their sectarian affiliations. This dissertation reveals that the majority of people benefiting of NGOs services in Lebanon belong to a certain sect that favors people pertaining to its denomination in terms of redistribution. This signifies that the effects of sectarianism are still rampart in the Lebanese society. Lebanese NGOs can be considered as pressure groups that play an intermediary role on the Lebanese political scene. This intermediation of representative democracy allows a reconsideration of political strategies of pressure groups especially as to go beyond the norms of egalitarian representative democracy used in the Lebanese model of governance.

Bakgrund och problem: Bakgrunden till denna studie ligger i bristen av mångfald i svenska företagsledningar. För att skapa en större förståelse för rekryteringen av individer till företagsledningen, kan det således vara av betydelse att studera de individer som tillsätter ledningen, det vill säga vd, styrelseordförande och styrelsen. Dessa ledande positioner förväntas påverkas av betydande händelser och erfarenheter i deras formativa år, och således bilda unika värderingar vilket kan påverka deras val av individer till företagsledningen. Det är därmed intressant att förstå om och i så fall hur ledande positioners generationstillhörighet kan förklara mångfalden i företagsledningen. Syfte: Studiens syfte är att förklara om och hur ledande positioner såsom vd:s, styrelseordförandens samt styrelseledamöters generationstillhörighet kan förklara mångfalden i företagsledningen.    Metod: Undersökningen utgår från befintlig teori och har en deduktiv ansats, med en teoretisk grund utifrån gruppkonfliktsteorin, sociala identitetsteorin, homosocial reproduktion, legitimitetsteorin och institutionella teorin. Hypoteser formuleras utifrån vd:s, styrelseordförandens och styrelsens generationstillhörighet för att studera om olika generationer har skilda värderingar som i sin tur kan förklara mångfalden i företagsledningen. Uppsatsen är kvantitativ och studerar samtliga svenska börsnoterade företag på large-, mid- och small cap för åren 2007 respektive 2017.    Resultat och slutsats: Det kan konstateras att ledande positioners generationstillhörighet inte kan förklara mångfalden i företagsledningen. Denna studie ser istället tendenser av homosocial reproduktion vid rekrytering av individer till företagsledningen. / Background and problem: The background to this study lies in the lack of diversity in Swedish top management teams. In order to create a greater understanding of the recruitment of individuals to the top management team, it can thus be of importance to study the individuals who appoint the management, that is, the CEO, the chairman of the board and the board. These leading positions are expected to be influenced by significant events and experiences in their formative years, thus forming unique values which can affect their choice of individuals to the top management team. It is therefore interesting to understand whether and, if so, how leading positions' generation affiliation can explain the diversity in top management teams.  Purpose: Our purpose is to explain whether and how leading positions such as the CEO's, the Chairman’s of the Board and the Board of Directors generation affiliation can explain the diversity in top management teams.   Method: The study is based on existing theory and has a deductive approach, with a theoretical basis based on group conflict theory, social identity theory, homosocial reproduction, legitimacy theory and institutional theory. Hypotheses are formulated on the basis of the CEO's, the Chairman's and the Board's generation affiliation in order to study whether different generations have different values which in turn can explain the diversity of the top management team. The thesis is quantitative and studies all Swedish listed companies on large, mid and small cap for the years 2007 and 2017.    Results and conclusion: It can be concluded that the leading positions generation affiliation can not explain the diversity in top management teams. Instead, this study sees tendencies of homosocial reproduction when recruiting individuals to top management teams.

Bakgrund: Tidigare studier indikerar på en attitydförändring till konsumtionslån, där konsumtionslån blir en allt mer socialt accepterad lösning. Det vittnas även om att mängden konsumtionslån har ökat de senaste åren. En del av problemet som belysts, är även att aggressiv marknadsföring skulle kunna bidra till denna attitydförändring. Tidigare studier och rapporter vittnar om att ålder är en aspekt som spelar roll för hur utsatt olika grupper är, vilket gör det till ett viktigt ämne att undersöka. Med utgångspunkt i problembakgrunden formuleras frågeställningen. Syfte: Syftet med studien är att beskriva vilka kommunikationseffekter som kan urskiljas från  reklam om konsumtionslån, samt vilka attityder till konsumtionslån som kan urskiljas. Huruvida generationstillhörighet påverkar kommunikationseffekter från reklam om konsumtionslån samt konsumtionslån i sig. Metod: Genom en kvalitativ metod samlades empiriska data in, detta i form av 16 intervjuer. Intervjupersonerna utgjordes av konsumenter från Generation Y, Generation X och Generation Baby boomer. Slutsats: Studien visar att det finns variationer gällande hur de olika generationerna förhåller sig till reklam gällande konsumtionslån, samt dess attityder till att ta konsumtionslån. Generation Y verkar vara mer utsatta då de inte verkar ha en lika befäst attityd till ämnet, jämfört med de äldre generationerna. Hos de intervjupersoner som medverkar i studien finns inga direkta indikationer på att konsumtionslån skulle vara en accepterad lösning, vilket inte påvisar en attitydförändring. / Background: Previous studies indicate an attitude change to consumer loans, where consumption loans become an increasingly socially accepted solution. It is also testified that the amount of consumer loans has increased in recent years. Part of the problem highlighted, is also that aggressive marketing could contribute to this attitude change. Earlier studies and reports testify that age is an aspect that plays a role in how vulnerable different groups are, which makes it an important subject to investigate. Based on the problem background, the question is formulated. Purpose: The purpose of the study is to describe which communication effects that can be distinguished from advertising on consumer loans, and which attitudes for consumer loans that can be distinguished. Whether generation affiliation affects communication effects from advertising on consumer loans and consumption loans in itself. Method: Through a qualitative method, empirical data were collected, this in the form of 16 interviews. The interviewees consisted of consumers from Generation Y, Generation X and Generation Baby boomer. Conclusion: The study shows that there are variations regarding how the different generations relate to advertising regarding consumer loans and its attitudes towards taking consumer loans. Generation Y seems to be more vulnerable as they do not seem to have an equally strong attitude to the subject, compared to the older generations. In the interviewees who participate in the study, there are no direct indications that consumption loans would be an accepted solution, which does not indicate an attitude change.

La problématique de la célébration des funérailles chrétiennes dans un contexte de double appartenance religieuse chez les Baoulés de Côte d’Ivoire permet d’axer la réflexion sur la théologie de l’inculturation de la foi. En reconsidérant par ailleurs le concept de la double appartenance, on peut soutenir que celui-ci devient une exigence de l’inculturation comprise comme une « dramadialogie ». Elle s’inscrit dans une logique de dialogue, entre le christianisme et les croyances religieuses baoulées, au cours duquel les éléments de la culture baoulée meurent à leurs non valeurs en vue d’une résurrection transfiguratrice. Mais en même temps, cette culture, en accueillant ce message, enrichit le patrimoine ecclésial. La réappropriation du discours théologique chrétien sur la mort et la ritualité funéraire, à partir d’un horizon de sens africain, est la particularité de cette construction théologique, qui est à situer également à l’intérieur de ce même champ sémantique du processus de l’inculturation vue comme une « dramadialogie ». On n’oubliera cependant pas de souligner que toute cette trajectoire de théologie thanatique inculturée, éclairée par l’actualité du mystère pascal doit s’ouvrir aussi à la catholicité pentecostale de l’Église. / The question of the celebration of Christian funerals in a context of dual religious affiliation among the Baoulés of Côte d'Ivoire obliges us to focus our reflection on the theology of the inculturation of faith. On reconsidering moreover the concept of dual affiliation, it can be argued that this notion becomes a requirement of inculturation understood as a "dramadialogy". It fits into a logic of dialogue between Christianity and Baoulé religious beliefs in the course of which the elements of the Baoulé culture die off to their non-values for a transfigurative resurrection. But at the same time, by welcoming this message, this culture enriches the heritage of the Church. The reappropriation of the Christian theological discourse on death and funeral rituals from a perspective of African sense is the peculiar feature of this theological construction which is also to be situated within the limits of this same semantic field of the process of inculturation seen as a "dramadialogy". We should not forget, however, to point out that this entire trajectory of inculturated thanatic theology, enlightened by the actuality of the paschal mystery, must also open up to the Pentecostal catholicity of the Church.

Esta tese se propõe a demonstrar avanços e limitações encontrados para a escolarização de crianças e jovens com necessidades especiais na rede estadual de ensino de São Paulo, nos últimos seis anos e discutir possibilidades e desafios para a condução de ações da modalidade de ensino Educação Especial, sob a perspectiva da política educacional denominada inclusiva. Fundamentada em pesquisa e estudos das áreas da Sociologia, destacadamente, as da Sociologia Crítica e da Educação, esta tese discute a dicotomia inclusão/exclusão presente na concepção de políticas públicas atuais, evidenciando a partir do referencial de laços sociais e de construções teóricas sobre afiliação/desafiliação de Robert Castel, para analisar contextos sociais. Ao examinar como as contradições e os impasses existentes no contexto socioeconômico influenciam a política educacional e, com maior intensidade, as questões referentes à escolarização de crianças e jovens com necessidades especiais, coloca em xeque a reprodução de desigualdades sociais na escola, a prática docente e a estrutura do próprio sistema. Ao indicar a necessidade de que a concepção da política educacional vai além da implantação de reformas, transformando estruturalmente o sistema de ensino, propõe que a Educação possa ser realmente um dos caminhos pelos quais se encontrem possibilidades para a construção de arranjos sociais plausíveis que se fundamentem nos princípios da coesão social, da igualdade de direitos e da solidariedade. / This research aims to show the conquests and limitations found for teaching kids and teens with special needs in São Paulo educational network, in the last six years and discuss the possibilities and challenges to conduct actions in the Special Education sector, under the educational policy perspective, denominated inclusive. Based on researches and studies in the Sociology areas, specially Critical Sociology and Education, this thesis discuss the dichotomy inclusion/exclusion, presented in the conception of the public policy nowadays, proving from the social laces and the theorical constructions by Robert Castel toward the affiliation/disaffiliation for the social context analysis. After examining how the contradictions and the deadlocks that exist in the socialeconomical context affecting the educational policy, and with bigger intensity, the questions regarding to the education for kids and teens with special needs, testing the social inequality reproduction at school, the teaching practice and the structure of the system itself. By indicating the needs that the conception of the educational policy goes beyond implementing the changes, structurally transforming the teaching system, proposes that the Education could be really one of its ways which would find possibilities for building the social arrangements plausible that would be based in the principles of the social cohesion, the equal rights and solidarity.