Våldtäktsbrottet var år 2018 föremål för en omfattande reform. Det avgörande är numera om den sexuella handlingen har genomförts med någon som inte deltar frivilligt. Sedan ett avgörande från HD år 2015 anses våldtäkt inte längre vara ett egenhändigt brott, vilket har betydelse för vem som kan anses vara gärningsman vid våldtäkt. Sexualbrott är även de enda brottstyper där det uttryckligen framgår av lagtexten att fleras deltagande är en kvalifikationsgrund för grovt brott. I uppsatsen analyseras den straffrättsliga rollfördelningen vid en våldtäkt där flera personer deltar eller närvarar. / Sexual offense is the penal law area where the perception of crime has changed most radically over time. The Swedish provision on rape crime in Chapter 6 Section 1 of the Penal Code (Sw. Brottsbalken) has been subject to several changes during the last decades. When the Penal Code came into force in 1965 the provision on rape was reserved for situations where a man had forced a woman into intercourse with violence or serious threat. Since then the provision on rape has been expanded to also include other sexual violations, and the requisites for violence or threat has diminished over the years. In July of 2018 the legislation on sexual offenses in Chapter 6 of the Penal Code was subject to a comprehensive reform. Since then, to be charged with rape a perpetrator no longer needs to have used violence, threat, duress, or to have unduly exploited that the victim was in a particularly vulnerable situation. The decisive circumstance to be charged with rape is nowadays that the sexual act is performed with someone who doesn’t voluntarily participate in the act” (Sw. ”frivilligt deltar”). In 2015 the Supreme Court (Sw. Högsta domstolen) ruled that a sexual assault against a child can be committed from distance, without physically touching the child. This ruling confirmed that sexual offenses no longer are to be considered crimes that require the perpetrator to have physically performed the sexual act (Sw. egenhändigt brott). In 2018 the legislator stated that all sexual offenses, including rape, can be committed without physical action from the perpetrator. This thesis aims to analyze and discuss the objective conditions for criminal liability for perpetration, co-perpetration and complicity to a rape crime. The question of whom to consider perpetrator, co-perpetrator or accomplice to rape has been somewhat complicated since the recent reform of the rape provision as it is unclear what kind of behaviour will cause liability for complicity to rape, and what kind of behaviour will be non-punishable. It is also unclear in what kind of situation a person can be considered to have ”participated” in such way that it constitutes an aggravating circumstance for rape. All this means that, although the recent reform on sexual offense is laudable in its intent to safeguard sexual integrity, its lack of clarity potentially risks fundamental legal principles.

<p>Drawing on broader discussions that attempt to envision new ways of negotiating identity, nationalism and race in a post-colonial, post-apartheid South Africa, this thesis examines how whiteness is constructed and negotiated within the framework of literary-journalistic narratives. It is significant that so many established journalists have chosen a literary format, in which they use the structure, conventions, form and style of the novel, while clearly foregrounding their journalistic priorities, to re-imagine possibilities for narratives of identity and belonging for white South Africans. I argue that by working at the interstice of literature and journalism, writers are able to open new rhetorical spaces in which white South African identity can be interrogated.</p> <p><br /> This thesis examines the literary narratives of Rian Malan (My Traitor&rsquo / s Heart, 1991), Antjie Krog (Country of My Skull, 1998, and Begging to be Black, 2009), Kevin Bloom (Ways of Staying, 2009) and Jonny Steinberg (Midlands, 2002). These writers all seem to grapple with the recurring themes of &lsquo / history&rsquo / , &lsquo / narrative&rsquo / and &lsquo / identity&rsquo / , and in exploring the narratives of their personal and national history, they attempt to make sense of their current situation. The texts that this thesis examines exhibit an acute awareness of the necessity of bringing whiteness into conversation with &lsquo / other&rsquo / identities, and thus I explore both the ways in which that is attempted and the degree to which the texts succeed, in their respective projects. I also examine what literary genres offer these journalists in their engagement with issues of whiteness and white identity that conventional forms of journalism do not. These writers are challenging the conventions of genre &ndash / both literary and journalistic &ndash / during a period of social and political flux, and I argue that in attempting to limn new narrative forms, they are in fact outlining new possibilities for white identities and ways of belonging and speaking. However, a close reading of these literary-journalistic narratives reveals whiteness in post-apartheid South African to be a multifaceted and often contradictory construct and position. Despite the lingering privilege and structural advantage associated with whiteness, South African whiteness appears strongly characterised by a deep-seated anxiety that stems from a perpetual sense of &lsquo / un-belonging&rsquo / . However, while white skin remains a significant marker of identity, there does appear to be the possibility of moving beyond whiteness into positions of hybridity which offer interesting potential for &lsquo / becoming-other&rsquo / .</p>

<p>Drawing on broader discussions that attempt to envision new ways of negotiating identity, nationalism and race in a post-colonial, post-apartheid South Africa, this thesis examines how whiteness is constructed and negotiated within the framework of literary-journalistic narratives. It is significant that so many established journalists have chosen a literary format, in which they use the structure, conventions, form and style of the novel, while clearly foregrounding their journalistic priorities, to re-imagine possibilities for narratives of identity and belonging for white South Africans. I argue that by working at the interstice of literature and journalism, writers are able to open new rhetorical spaces in which white South African identity can be interrogated.</p> <p><br /> This thesis examines the literary narratives of Rian Malan (My Traitor&rsquo / s Heart, 1991), Antjie Krog (Country of My Skull, 1998, and Begging to be Black, 2009), Kevin Bloom (Ways of Staying, 2009) and Jonny Steinberg (Midlands, 2002). These writers all seem to grapple with the recurring themes of &lsquo / history&rsquo / , &lsquo / narrative&rsquo / and &lsquo / identity&rsquo / , and in exploring the narratives of their personal and national history, they attempt to make sense of their current situation. The texts that this thesis examines exhibit an acute awareness of the necessity of bringing whiteness into conversation with &lsquo / other&rsquo / identities, and thus I explore both the ways in which that is attempted and the degree to which the texts succeed, in their respective projects. I also examine what literary genres offer these journalists in their engagement with issues of whiteness and white identity that conventional forms of journalism do not. These writers are challenging the conventions of genre &ndash / both literary and journalistic &ndash / during a period of social and political flux, and I argue that in attempting to limn new narrative forms, they are in fact outlining new possibilities for white identities and ways of belonging and speaking. However, a close reading of these literary-journalistic narratives reveals whiteness in post-apartheid South African to be a multifaceted and often contradictory construct and position. Despite the lingering privilege and structural advantage associated with whiteness, South African whiteness appears strongly characterised by a deep-seated anxiety that stems from a perpetual sense of &lsquo / un-belonging&rsquo / . However, while white skin remains a significant marker of identity, there does appear to be the possibility of moving beyond whiteness into positions of hybridity which offer interesting potential for &lsquo / becoming-other&rsquo / .</p>

Made available in DSpace on 2016-06-02T20:38:28Z (GMT). No. of bitstreams: 1 5983.pdf: 3986392 bytes, checksum: 247e5a54af7325ba9d51ec6633cf13b4 (MD5) Previous issue date: 2014-03-11 / Universidade Federal de Sao Carlos / In 1939, Carmen Miranda was a consecrated singer in Brazil, in her career on the radio broadcasting as well as theatres and casinos. As a national idol she went to the United States under a contract for a revue on Broadway. Her new career in the United States was seen by Brazilians as a diplomatic mission and she was required to represent her nation and introduce the national rhythm samba to the North-American audiences. At that time, she performed the national identity which was remodeled through the mass culture national dynamics, integrating popular and afro-Brazilian elements, but also filtering them in order to produce an image based on whiteness. In this way, the white artist, remembered for her remarkable green eyes and attuned to the Hollywoodian fashion, featured the Baiana character, a Brazilian national type which referred to a black woman. In her international career, however, she became the new representation of Latin America in the midst of the Good Neighbor Policy period. Carrying her stylized Baianas dressings, Miranda evoked a happy, cheerful, sensual, exuberantly representation of Latin America, offering the opportunity to escapism during the World War II. From the radio broadcasting to the Hollywood cinema, and also participating in some TV shows, Carmen Miranda was part of a process in which the Brazilian national identity came to be produced through the mass culture involving national and international creations. Through the concept of performativity, this thesis explores how Carmen Miranda created new symbolical senses about the national identity and Latin American representations in a form of complicity, with consolidated meanings based on coloniality , considering both national and international dimensions. Because of her path (closely related to the Brazilian popular culture), Carmen reproduced the cultural meanings involved in her representations through three constitutive elements: humor, exaggeration and caricature. These characteristics, alongside with self-parody and irony, enabled some kinds of audiences to read her performances as subversive in a sense that she was destabilizing the comprehension of identity as essence, and, at the same time, challenging social constructed hierarchies. These features allowed her to be appropriated as a camp icon, in the United States, and in a carnivalesque way, in Brazil. / Em 1939, Carmen Miranda já estava consagrada profissionalmente no Brasil, embarcando para os Estados Unidos com um contrato para uma revista na Broadway, tomando sua viagem, aos olhos do público brasileiro, contornos de uma missão diplomática: representar o país no exterior e difundir o samba. A artista brasileira levava ao novo contexto, uma nova forma de representar o país que se redimensionava pela cultura de massas. Por esse meio, as expressões culturais populares e afro-brasileiras passavam a fazer parte da construção simbólica da nação, muito embora a partir de um filtro moral e racial que incorporava tais elementos caracterizando-os a partir da branquitude. Deste modo, Carmen Miranda interpretou com sua pele clara, olhos verdes chamativos e adequação à moda cosmopolita, a personagem negra da baiana que passava a ser ícone nacional. Ao migrar aos Estados Unidos, em pouco tempo chegou a ser a artista mais bem paga do cinema norte-americano, transformando-se em uma encarnação de uma nova imagem da América Latina, produzida em meio à Política de Boa Vizinhança. Levando consigo suas baianas , constituiu um espetáculo em cores, propiciado pelo cinema Technicolor, em uma representação una e fantasística de alegria e tropicalidade feminina da América Latina, dentro de um clima de amizade panamericana no sombrio período da Segunda Guerra Mundial. No novo contexto, o estereótipo da latino-americana de longa história no cinema hollywoodiano, se sobrepunha à figura da baiana, guardando conotações similares a ela, como a sensualidade. Passando do rádio ao cinema e tendo ainda atuado em programas na emergente televisão, a artista participou como protagonista do processo no qual a identidade nacional se redefinia por meio da cultura de massas e em uma dinâmica envolvendo representações nacionais e internacionais. Por meio do conceito de performatividade, esta tese explora como a artista criou novos sentidos simbólicos sobre a nação e a América Latina, imbricando representações de gênero, raça e sexualidade, em cumplicidade com significados já consolidados e embasados na colonialidade , tanto em uma dimensão nacional como internacional. Embebida de sua trajetória na cultura popular, o humor, o exagero e a caricatura eram elementos constitutivos da forma como Carmen performatizava os sentidos simbólicos envoltos em suas representações. Foram estas características, juntamente com suas interpretações autoparodísticas e sua ironia, que permitiram que a carreira de Carmen fosse compreendida como desestabilizadora das identidades enquanto essências e questionadora das hierarquias socialmente instituídas, abrindo assim espaço para recepções divergentes e subalternas das quais se destacam a sua apropriação camp, nos Estados Unidos, e carnavalizadora, no Brasil.

The aim of the work is to determine the investment costs of the tangible assets and coverage. Further, the work summarises the costs, profits and economical results. Another issue relies on the identification of the factors influencing the classification of the economical effectivity of the investment project and of the cosequent use of the information in the particular investment project in the field of health care and social services.

Il lavoro analizza alcune delle principali problematiche poste dalla applicazione della teoria del concorso di persone nel reato ai cd. "crimini dei colletti bianchi", con particolare riferimento alla criminalità che si sviluppa all'interno di strutture organizzative complesse, così come esse emergono dall'analisi della prassi, e ha l'obiettivo di identificare - attraverso un ragionamento di tipo induttivo - le questioni teoriche ad esse sottese, la cui soluzione possa condurre a una coerente visione d'insieme dell'istituto, conforme a esigenze di garanzia e di giustizia. La ricerca ha preso avvio dalla acquisita consapevolezza del fatto che nelle grandi organizzazioni i processi decisionali coinvolgono solitamente una pluralità di funzioni interne all'impresa, l'esercizio di poteri di supervisione e il ricorso allo strumento della decisione collegiale, dando luogo a un sistema estremamente frammentato e fondato su asimmetrie informative, allocazione di competenze e affidamento. A fronte di un simile quadro - che nel lavoro viene trattato a partire dall'approfondimento di alcuni fondamentali studi sociologici e sulle organizzazioni - l'analisi condotta è volta a identificare i criteri per per la selezione dei contributi concorsuali rilevanti, sostenendo la necessità di continuare a fare riferimento (sul piano oggettivo) a un paradigma causale forte. I temi della causalità psichica, della causalità omissiva e delle cd. condotte neutrali sono parimenti fatti oggetto di analisi alla luce delle specificità del contesto organizzativo. I risultati raggiunti sul piano teorico sono quindi applicati a una selezione di casi, al fine di verificare se e in che misura essi siano in grado di condurre a soluzioni maggiormente conformi ai principi costituzionali che informano la responsabilità penale rispetto a quanto attualmente avviene nella prassi. / The study aims at analysing the major issues concerning the application of the complicity doctrine to white collar crimes committed within complex business organizations as they emerge from the praxis and at conceptually framing them, with a view to identifying - through an inductive reasoning - the main theoretical questions to be addressed to develop a consistent approach to the topic. The research starts from the acknowledgement of the fact that within big corporations, decision making processes usually entail the involvement of different corporate functions, the exercise of supervisory duties and the resort to collective decisions, resulting in an extremely fragmented system based on information asymmetry, competence allocation and trust. Against this background – which is dealt with building on the legacy of some key sociological and organizational studies – a legal analysis is conducted to identify criteria for the selection of the conducts worth punishing based on the identification of a causal contribution to the commission of the crime. Psychological influence, causation by omission, and the relevance of so called "neutral behaviours" (Alltagshandlungen) are also explored. The theoretical results of the analysis are then applied to certain selected cases to show how the elaborated framework can lead to solutions more respectful of the constitutional principles governing criminal responsibility.

Philosophiae Doctor - PhD / Drawing on broader discussions that attempt to envision new ways of negotiating identity, nationalism and race in a post-colonial, post-apartheid South Africa, this thesis examines how whiteness is constructed and negotiated within the framework of literary-journalistic narratives. It is significant that so many established journalists have chosen a literary format, in which they use the structure, conventions, form and style of the novel, while clearly foregrounding their journalistic priorities, to re-imagine possibilities for narratives of identity and belonging for white South Africans. I argue that by working at the interstice of literature and journalism, writers are able to open new rhetorical spaces in which white South African identity can be interrogated. This thesis examines the literary narratives of Rian Malan (My Traitor’s Heart, 1991), Antjie Krog (Country of My Skull, 1998, and Begging to be Black, 2009), Kevin Bloom (Ways of Staying, 2009) and Jonny Steinberg (Midlands, 2002). These writers all seem to grapple with the recurring themes of 'history', 'narrative', 'dentity' and in exploring the narratives of their personal and national history, they attempt to make sense of their current situation. The texts that this thesis examines exhibit an acute awareness of the necessity of bringing whiteness into conversation with 'other' identities, and thus I explore both the ways in which that is attempted and the degree to which the texts succeed, in their respective projects. I also examine what literary genres offer these journalists in their engagement with issues of whiteness and white identity that conventional forms of journalism do not. These writers are challenging the conventions of genre - both literary and journalistic - during a period of social and political flux, and I argue that in attempting to limn new narrative forms, they are in fact outlining new possibilities for white identities and ways of belonging and speaking. However, a close reading of these literary-journalistic narratives reveals whiteness in post-apartheid South African to be a multifaceted and often contradictory construct and position. Despite the lingering privilege and structural advantage associated with whiteness, South African whiteness appears strongly characterised by a deep-seated anxiety that stems from a perpetual sense of ‘un-belonging’. However, while white skin remains a significant marker of identity, there does appear to be the possibility of moving beyond whiteness into positions of hybridity which offer interesting potential for ‘becoming-other’ / South Africa

This dissertation is broadly concerned with the relationship between democracy and race in the United States federal government. To analyze this problem, I rely on archival research from the 1967-8 National Advisory Commission on Civil Disorders (commonly known as the Kerner Commission, after chairperson Governor Otto Kerner) to examine how the discussion and management of hundreds of so-called "race riots" in the summer of 1967 both challenges civil disobedience and embodies structural racism. Employing a content analysis of the final 425-page Kerner Commission government report, I assess the categorization, labeling, and language used to describe and document the hundreds of "race riots" and related state violence through acts of police misconduct that engulfed the country in the summer of 1967. I rely heavily on the report and background research itself, as well as major books related to race riots and presidential commissions, such as Anthony Platt's 1971 The Politics of Riot Commissions and Steven Gillon's 2018 Separate and Unequal. I incorporate theories of exit and the entitlement to rights advanced in literature by scholars like Jennet Kirkpatrick, James C. Scott, and Hannah Arendt. This dissertation is concerned with the relationship between morality and civic participation in democratic politics. I analyze Christopher Kutz's book Complicity: Ethics and Law for a Collective Age to delve into the ramifications of democracy and US citizenship being considered a kind of "collective project" and further contemplate what obligations and implications exist for citizens in US democracy against racial injustice. Since the Kerner Commission coincided with the rise of "law and order" politics in the nation's political vernacular, it represents a unique opportunity to witness an ideological shift toward a Garrison state and neoliberal ethos, both of which undermine the country's espoused democratic values, resting on the grammar of equality and justice for all. The Kerner Commission can provide valuable lessons in studies of political domination that remain pertinent to overcoming oppression and injustice today. / Doctor of Philosophy / This dissertation is broadly concerned with the relationship between democracy and race in the United States federal government. American democracy espouses moral virtues related to freedom and justice for all, and yet structural racism remains pervasive in how the government operates. To analyze this problem, I rely on archival research from the 1967-8 National Advisory Commission on Civil Disorders (commonly known as the Kerner Commission, after chairperson Governor Otto Kerner) to examine how the discussion and management of hundreds of so-called “race riots” in the summer of 1967 both challenges civil disobedience and embodies structural racism. I rely heavily on the report and background research itself to do a content analysis. I also use major books related to race riots and presidential commissions, such as Anthony Platt’s 1971 The Politics of Riot Commissions and Steven Gillon’s 2018 Separate and Unequal. Given that this dissertation is concerned with how morality shapes civic participation in democratic politics, I analyze Christopher Kutz’s book Complicity: Ethics and Law for a Collective Age. Since the Kerner Commission coincided with the rise of “law and order” politics in the nation’s political vernacular, it represents a unique opportunity to witness an ideological shift toward a Garrison state and neoliberal ethos, both of which undermine the country’s espoused democratic values, resting on the grammar of equality and justice for all. Individual advocates as well as scholars can learn valuable lessons from the Kerner Commission about oppression and injustice in today’s society.

Cette recherche veut comprendre les enjeux psychiques liés à la confrontation de l'enseignant de fin de cycle élémentaire, dans une période charnière avant le collège, avec les élèves considérés en grande difficulté, selon les normes institutionnelles. La problématique prend sa source dans les différentes expériences professionnelles de l’auteur en France hexagonale et ultramarine. La démarche de recherche clinique à orientation psychanalytique permet d’appréhender les mouvements psychiques conscients et inconscients mobilisés dans la " personnalité professionnelle " de chaque enseignant. Sept entretiens cliniques non-directifs ont été menés auprès d’enseignantes de fin de cycle élémentaire, en métropole, en Polynésie française et aux Antilles. S’appuyant sur ses élaborations contre-transférentielles, l’auteur met au travail les concepts de rapport au savoir, de temporalité psychique, d’angoisse mais aussi les notions de transmission, de connivence culturelle et d’espace potentiel à partir de l’analyse de chaque entretien puis d’une réflexion transversale les mettant en perspective. Les résultats de la recherche montrent la présence de dynamiques psychiques actives dans cette situation d'enseignement, où dominent des vécus d’impuissance pédagogique et didactique, des formes d’angoisse, notamment de séparation, et des modes de défense spécifiques, dans le contexte du passage des classes de CM 2 à la 6ème, situation qui radicalise les possibilités d'échec. La recherche met aussi en évidence l'importance de la confrontation de l'expérience singulière des enseignants avec des valeurs collectives intériorisées ; elle identifie les influences culturelles mobilisées par les défenses psychiques et professionnelles des praticiens qui participent à des processus de dégagement et d'ouverture face aux conflits psychiques éprouvés. Une transmission devient possible via une connivence culturelle, transformatrice et élaborative, offrant un " espace potentiel " où se rétablissent les liens entre élève et maître. Ainsi cette recherche centrée sur la subjectivité des professionnels, en s’ouvrant sur les contextes environnementaux, permet des confrontations avec d’autres disciplines telles que l’anthropologie et enrichit la compréhension des phénomènes psychiques en jeu dans cette situation. / This research´s aim is to understand the psychic elements at stake in the confrontation between a 5th grade teacher, at the turn from the primary school to the middle school, and their pupils considered in great difficulty according to the institutional standards. This questioning takes its roots in the researcher's various work experiences in France and overseas. The chosen approach is clinical, with a psychoanalytical orientation to allow to watch the conscious and unconscious psychic movements mobilized in the ‘professional personality’ of every teacher practicing in various contexts. Seven non-directive research clinical consultations were led with 5rd grade teachers, in France, in French Polynesia and in the French Antilles. The concepts of knowledge, psychic temporality, anxiety but also the notions of transmission, cultural complicity and potential space are used, from the analysis of each interview and also a transversal reflection putting in them perspective. The results of the research indicate the presence of active psychic dynamics in this teaching situation, with experiences of educational and didactic powerlessness, forms of anxiety especially liked to separation, and specific modes of defense, in the context of the transition from primary to middle school - a situation which toughens the possibilities of failure. The research also highlights the importance of the confrontation of the individual experience of the teachers with interiorized collective values. It identifies the cultural influences mobilized by the psychic and professional defenses of the practitioners which participate in working-off mechanisms in front of proven psychical conflicts. A transmission becomes possible through cultural complicity and creates a potential space in which the links between pupil and teacher are restored. Consequently this research, which is focused on the subjectivity of the professionals, opens on the environmental contexts, allowing confrontations with other disciplines such as anthropology and increasing the understanding of the psychic phenomena at stake in this situation.

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T15:56:13Z No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T15:56:20Z (GMT) No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Made available in DSpace on 2018-09-17T15:56:20Z (GMT). No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Com o advento dos avanços tecnológicos, a interação supranacional das relações socioeconômicas tem-se erigido de forma profícua, de modo a viabilizar maior circulação de capital. Em contrapartida, é nesse ambiente desenvolvimentista que a criminalidade econômica organizada avança, mormente por meio da utilização de atividades profissionais lícitas como instrumento viabilizador da circulação de capitais, via ocultação e dissimulação de origem ilícita para sua inserção na economia formal. Com vistas à investigação desse fenômeno, o presente trabalho objetiva analisar o fundamento e o limite da participação delitiva sob a forma de cumplicidade por meio do exercício profissional contábil na lavagem de capitais, denominado de cumplicidade por meio de ações neutras. E, para a composição dessa análise, optou-se pela abordagem metodológica de caráter qualitativo mediante uma revisão de literatura especializada de cunho descritivo-exploratório acerca do concurso de pessoas enquanto elemento fundamental à compreensão dos limites da responsabilidade penal nos casos de lavagem de capitais. O estudo nuclear desse trabalho recai sobre os fundamentos da responsabilidade penal na cumplicidade por meio de ações cotidianas na prestação de serviços contábeis, buscando demonstrar o fundamento político criminal que permite isentar de responsabilidade penal comportamentos profissionais exercidos legalmente, e os fundamentos dogmáticos que demonstram a inexistência de colaboração delitiva com o fato praticado por terceiro. A doutrina desenvolve uma variedade de construções teóricas que buscam solucionar a problemática da cumplicidade por ações cotidianas no âmbito da tipicidade objetiva, tipicidade subjetiva, analisando sobre as duas perspectivas da tipicidade objetiva-subjetiva, existindo, inclusive, proposta de solução no campo da antijuridicidade. Resultados: a colaboração para o crime de lavagem de capitais, realizada por meio da prestação dos serviços contábeis, é solucionada no âmbito da tipicidade objetiva: primeiro, em razão do princípio da proporcionalidade, que demonstra a inidoneidade do Direito Penal para proteger o bem jurídico protegido na lavagem de capitais por meio da proibição de prestação dos serviços contábeis; segundo, pela aplicação do filtro normativo da imputação objetiva, demonstrando que os serviços contábeis, em que pese o alto risco para a lavagem de capitais, é um risco juridicamente tolerável. Conclusão: o exercício profissional contábil representa atividade juridicamente tolerada impunível, não ingressando na conduta típica do autor, submetido, ainda, aos deveres de colaboração com a persecução penal antilavagem nos termos da Lei 9.613/1998, comunicando operações suspeitas e atípicas, sendo assim autorizado está a prestar seus serviços mesmo em circunstâncias de elevado risco para a realização da lavagem de capitais. / With the advent of technological advancements, the supranational interaction of socioeconomic relations has proficuously emerged in order to enable greater capital circulation. Conversely, within this developmental environment, organized economic criminality progresses, chiefly through the use of licit professional activities as enabling instruments for capital circulation, by means of concealment and dissimulation of illicit origins for insertion in the formal economy. In order to investigate this phenomenon, the present work aims at analyzing the basis and limits of delinquent participation in the form of complicity by means of professional accounting practices in the laundering of capital, known as complicity through neutral actions. A qualitative nature methodological approach was chosen to compose the analysis, through a specialized descriptive-exploratory character literature review of the concourse of people as fundamental element to understanding the limits of criminal liability in cases of money laundering. The core study of this work lies on the foundations of criminal liability for complicity by means of everyday actions in the provision of accounting services, seeking to demonstrate the criminal political foundation that allows to exempt legally performed professional practices from criminal liability, as well as the dogmatic grounds indicating the non-existence of delinquent collaboration with the fact practiced by third parties. Doctrine develops a variety of theoretical constructions that seek to solve the problem of complicity by everyday actions within the scope of objective vagueness and subjective vagueness, analyzing both perspectives of objective-subjective vagueness, also including an existing solution proposal in the field of anti-legality. Results: Collaboration with the crime of money laundering, carried out through the provision of accounting services, is solved within the scope of objective vagueness. First, due to the principle of proportionality, which demonstrates the inaptitude of Criminal Law to protect the legal interest from money laundering by prohibiting the provision of accounting services. Secondly, by the application of the objective imputation normative filter, showing that accounting services, despite the high risk for money laundering, encompass a legally tolerable risk. Conclusion: The professional accounting practice represents an unpunishable legally tolerated activity, not entering the typical conduct of the author, also submitted to the duties of collaboration with the anti-money laundering criminal prosecution, under the terms of Law 9.613/1998, reporting suspicious and atypical operations, thus being authorized to provide such services, even in circumstances of high risk for the purpose of money laundering.