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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Formation of Threat Image and Identity Building in Latvia during the pre- and post-Accession Period to the EU and NATO

Capra, Yves January 2007 (has links)
In this thesis, I explore if Latvia has experienced, during the last ten years, a change in identity and threat perception that could allow for the building of a “cooperative security community” in Northern Europe. Recent constructivist researches contend that such change is in progress in neighboring Estonia. This research, performed through a discourse analysis of political elite’s speeches, reveals the presence – explained by the concept of interim inconsequentiality - of two opposite identity/security discourses. I link the first, inclusive, discourse to Latvia’s Western socialization, but not to a change in identity, as I contend that both threat images and identity have been instrumentalized for the sake of the accession strategy. As for the second, exclusionary, discourse that shows a persistent distrust of both Russia and the ethnic Russian minorities, and is the more prevalent in terms of political behavior, I link it to Latvia’s identity as a small ethnic nation vulnerable to external pressures - an identity strengthened during the period by Russia’s behavior. I verify this thesis by exposing the exclusionary discourse’s salience on the EU integration issue. I conclude that the period of reference, far from resolving the security dilemma, has, on the contrary, reinforced it.
22

Analýza obsahu týdeníku 5+2 dny v letech 2012-2013 / Analysis of the contents of the weekly magazine 5+2 days between 2012 and 2013

Hradiský, Jakub January 2016 (has links)
Abastract The thesis called Analysis of The 5+2 Days Weekly Magazine between 2012 and 2013 in its empiric part looks into the contents structure, its preferred topics and ratios of stories and cases from the defined parametres point of view throughout the period beginning the foundation of the magazine to the parliamentary elections held in October 2013. The analysis deals with the issue of presentation of the Agrofert holding as the magazine is its part and Andrej Babiš from his position of an owner and chairman of a political movement ANO he led to the snap parliamentary elections in 2013. The analysis examines if the fact that its owner is an enterpreneur, owner of one of the bigest Czech companies and a high-ranking politician has any impact on the contents of the magazine. The method used to analyse the contents is quantitative contents analysis. In its theoretical part the paper deals with basic social roles and functions of the media, concepts of free speech and independence of the media. This part of the thesis sees these concepts mainly from the ownership of the media point of view and the ownership's impact on their contents and function. The theoretical part also presents a review of the Czech media environment development after 2008 from the change of the ownership point of view.
23

Résurgence et transformation du cynisme au XVIIIe siècle : la réception de Diogène dans les Lumières françaises

Hayes, Kathleen 01 1900 (has links)
De nos jours omniprésent sur la scène politique, le cynisme fut depuis son origine l’objet de polémiques. Le mode de vie scandaleux auquel il est associé pose la question de l’appartenance ou non de Diogène et des Cyniques à la philosophie. Par ailleurs, qu’a à voir le cynisme des sociétés actuelles avec celui que pratiquait Diogène ? Si des analystes situent au siècle des Lumières l’émergence d’une nouvelle conception du cynisme propre à la modernité, peu d’études historiques ont été menées sur la question. Il importe donc de retourner aux sources et de mesurer la validité de cette hypothèse. Par une étude de l’histoire du cynisme et de sa transmission, nous retraçons l’évolution des enjeux au cœur du mouvement cynique et de sa postérité, et présentons une synthèse des significations du cynisme ainsi que des tensions qu’elles comportent. De nombreuses références permettent de définir la place qu’occupe le cynisme au XVIIIe siècle. Les auteurs des Lumières se sont réappropriés l’antique sagesse de Diogène et ont voulu concilier son impudique franchise aux exigences de la sociabilité. Ainsi, l’étude de la réception du cynisme au siècle des Lumières doit tenir compte des débats moraux de l’époque. Visant l’élaboration d’une morale matérialiste sur un fondement naturel, les Philosophes ont tâché de contourner les problèmes de l’amoralisme révélés par le constat de La Mettrie selon lequel il y a inadéquation entre bonheur et vertu. Pour ce faire, Helvétius réduit la portée des déterminismes liés à l’organisation, en soulignant l’importance des facteurs externes dans la gestion des comportements ; Diderot et D’Holbach mettent l’accent sur la sociabilité afin d’assurer l’inhérence d’un fondement moral chez l’être humain, renforçant un désaccord déjà profond entre le cynisme et les idéaux des Lumières. Or, cette approche est-elle généralisée ? Ou le cynisme des Lumières est-il sujet à des variantes selon les auteurs ? Cette thèse se propose d’étudier, par l’analyse des occurrences du cynisme dans les textes de la France des Lumières, les différentes acceptions du cynisme, pour cerner les enjeux auxquels elles s’attachent. Des textes tels qu’Aihcrappih de Godart de Beauchamps, Le Diogène décent de Prémontval, le Socrate en délire de Wieland, Le cynique moderne de Cœtlogon, Le désapprobateur de Castilhon, Le cosmopolite de Fougeret de Monbron, Le paysan perverti de Restif de la Bretonne et Arlequin Diogène de Saint-Just seront pris en considération. Ils s’ajouteront à une étude du cynisme chez Diderot, chez qui la thématique parcourt l’ensemble de l’œuvre et atteint son expression la plus achevée dans Le neveu de Rameau. Par ses doutes, Diderot trouve également sa place dans l’étude des critiques des Lumières qu’ont formulées Rousseau et Sade, chez qui l’on évalue la pertinence de l’enjeu cynique. Il ressort de cette thèse que les acceptions moderne et contemporaine du cynisme comportent des distinctions conceptuelles qui nous interdisent de les amalgamer. Notre analyse du cynisme dans le contexte français des Lumières montre que l’on est, jusqu’à la fin du XVIIIe siècle, en présence d’une conception typiquement moderne du cynisme, laquelle met l’accent sur la redécouverte de l’impudeur de Diogène. Plus précisément, le cynisme se caractérise, au XVIIIe siècle, par un repli misanthrope et solitaire, lequel s’oppose à l’optimisme humaniste des Philosophes. Il est l’expression d’un rejet de la sociabilité mise de l’avant par ces derniers, en réponse au constat de corruption de la société. S’il est possible d’y situer l’émergence d’une nouvelle conception du cynisme, c’est donc seulement dans la mesure où les débats liés à l’élaboration d’une morale matérialiste, fondée en intérêt ou en sentiment, montrent que chacun de ces fondements comportent des failles, et non parce que certains auteurs des Lumières auraient entendu par cynisme ce que nous entendons aujourd’hui. Tout se passe comme si l’homme désabusé, qui tient pour acquis l’incorrigibilité de sa nature et de la société, choisissant d’en tirer profit malgré l’immoralisme que cela comporte, avait forgé le statut de cynique postmoderne. Cela rompt avec la tradition qui, jusqu’à la fin de l’époque moderne, tient le Cynique pour une figure d’un dire vrai fondamentalement désapprobateur du genre humain. Si l’impudeur poussée dans ses derniers retranchements conduit le cynique à n’éprouver aucune honte à mentir, il poursuit en cela la devise d’altération des valeurs initiée par Diogène, mais contribue désormais au maintien d’un statu quo sur l’état de corruption de la société qu’aucun cynique, ancien ou moderne, n’aurait accepté de taire. / Now pervasive on the political scene, cynicism has been contentious from its beginnings. The scandalous way of living to which it is linked raise the issue of whether or not Diogenes and the Cynics must be considered as part of the history of philosophy. Besides, what do today’s cynical practices share with those of Diogenes? Some interprets situate the emergence of a new conception of cynicism peculiar to modernity during the Enlightenment, but few historical studies have been centered on this question. It is consequently important to return to the sources of cynicism to measure this hypothesis’ validity. Through a study of cynicism’s history and its transmission we trace the evolution of the major issues at the core of cynic movement and its posterity, and present a synthesis of its significations and their internal tensions. Many references allow us to define the place that cynicism occupies within the XVIIIth century. Philosophers have tried to reclaim Diogenes’ antique wisdom while also accommodating his shameless frankness to the requirements of sociability. The study of the reception of cynicism in the XVIIIth century french Enlightenment must therefore be seen within the scope of the moral debates of that time. Those debates aim to elaborate a materialist moral on a natural basis, trying in doing so to tackle the problem of amoralism revealed by La Mettrie’s statement of the inadequacy between happiness and virtue. To do that, Helvetius reduces the scope of natural determinisms by underlining the importance of exterior factors when managing behaviors. Diderot and D’Holbach, on their part, emphasize the notion of sociability to make sure there’s a moral sense within human nature itself; this belief reinforces an already profound disagreement between the ideals of Enlightenment and cynicism. But is this approach that widespread? Or is cynicism subject to vary according to authors? This thesis proposes, by studying the occurrences of cynicism in French Enlightenment’s texts, to give an account of its different meanings in order to identify the issues that are put forward. Therefore, texts such as Aihcrappih by Godart de Beauchamps, Le Diogène décent by Prémontval, Le Socrate en délire by Wieland, Le cynique moderne by Cœtlogon, Le désapprobateur by Castilhon, Le cosmopolite by Fougeret de Monbron, Le paysan perverti by Restif de la Bretonne, and Arlequin Diogène by Saint-Just will be taken into account, as will be cynicism in Diderot’s texts; this thematic is present in his whole work, Le neveu de Rameau being the most achieved expression of it. Exposing his doubts, Diderot also finds its place in our exposition of the Enlightenment’s critics as they have been formulated by Rousseau and Sade; we’ll also analyze the relevance of their cynical stakes. The conclusion of this thesis is that the modern and contemporary meanings of cynicism entail important conceptual distinctions that forbid us to amalgamate them. Our analysis of cynicism in French Enlightenment’s texts shows that up until the end of the XVIIIth century, we are faced with a modern conception of cynicism that rests to a considerable extent upon the rediscovery of Diogene’s immodesty. More precisely, the XVIIIth century cynicism can be characterized by a solitary and misanthropic withdrawal, which opposes the Philosophers’ humanist optimism. Cynicism is therefore a rejection of sociability, a value put forward by Philosophers in response to the general state of corruption of society. In other words, if one can locate the emergence of a new form of cynicism in the Enlightenment, it’s not that some authors understood cynicism as we do now: it is because the debates linked with the construction of a materialist conception of morality, be it be founded on interests or sentiments, show that these fundaments carry some weaknesses. It is as though the disillusioned man who takes for granted the incorrigibility of nature and society and chooses to take advantage of it despite the immorality of doing so has given birth to the postmodern cynic. This is he who breaks with a tradition which, up to the modern era, considered the cynic as the figure of a blunt truth teller, disapproving of mankind. If immodesty, driven into a corner, leads the postmodern cynic to shamelessness in lying, he in a sense pursues the motto of the alteration of values initiated by Diogenes, but now contributes to maintain the corruption of society, which no cynic, may he be ancient or modern, would have accepted to silence.
24

Appropriation de l'espace numérique de travail des écoles primaires par des enseignants tunisiens

Zouheir, Rahmouni 12 1900 (has links)
No description available.
25

Constances et évolutions de la représentation des victimes de la Shoah dans les cinémas américain, français et israélien / Permanent features and evolutions of the representation of the victims of the Shoah in American, French and Israeli cinema

Fertoukh, Ariel 13 November 2015 (has links)
L’étude thématique de l’évolution de la représentation de la Shoah fait avant tout ressortir des constances dans ce corpus filmique. Les traditions propres au cinéma, la tendance des auteurs à esquiver les aspects inconcevables mais vrais de l’événement, et la subordination aux forces politiques et sociales expliquent ce phénomène. C’est ainsi que la représentation des chambres à gaz obéit à une constance d’ordre éthique. La révolte militaire des civils souffre d’une représentation servile. La mémoire de la Shoah, déterminée par les instances officielles des pays étudiés, correspond aux traditions de ces derniers et reflète leur nature profonde. L’instrumentalisation de la Shoah, différente d’un pays à l’autre, est une donnée essentielle de ce cinéma. La spécificité de la Shoah est ignorée : les enfants comme ultimes victimes, le caractère universel du judéocide. Le défaut de représentation des Conseils Juifs, la sous représentation des femmes par rapport aux hommes participent au défaut de représentation du cinéma. L’évolution relevée est le plus souvent le résultat de la conformité des œuvres aux changements politiques et sociaux du pays concerné. La Shoah a acquis, à travers le cinéma, le statut de mythe essentiel de la démocratie libérale, au nom de valeurs morales universelles, masquant ainsi le syndrome d’une société incapable de se référer à son propre passé et de se projeter dans l’avenir en l’absence de projet spirituel et moral. / The thematic study about the evolution of the Holocaust representation emphasizes the works’ domination of the constancy. The Cinema’s proper traditions, the authors’ tendencies to evade the inconceivable but true aspects of the event, and the subordination to political and social strengths explain this phenomenon. Thus, the gas chambers’ representation obeils all ethical standards. The civilians’ military revolt suffers from an uninspiring representation. The Holocaust’s remembrance, determined by the official authorities of the studied countries, corresponds to the latter’s traditions and reflects their deep nature. The Holocaust’s instrumentalization, different from one country to another is an essential element of cinema. The Holocaust’s specificity is being ignored: children as the ultimate victims, the judeocide’s universal character, the Jewish Councils’ defect of representation, women’s under-representation as compared to men contribute to cinema’s fault of representation. The noticed evolution is most of the time the result of the works’ conformity with the political and social changes of the concerned country. Through cinema, Holocaust gained the status of an essential myth of the liberal democracy in the name of universal moral values, hiding thus the syndrome of a society unable to refer to its own past and to plan ahead in absence of spiritual and moral project.
26

L'apprentissage par résolution de problèmes mathématiques avec utilisation de logiciel de géométrie dynamique chez l'élève d'origine africaine subsaharienne immigrant récent en Ontario au primaire

Mbodje, Awa 26 July 2023 (has links)
Au cours des dernières décennies, l'immigration d'enfants d'origine africaine en Ontario n'a cessé de croître. Le système scolaire franco-ontarien censé les accueillir, en plus de recommander la résolution de problème comme moyen d'apprentissage des mathématiques dès les premiers apprentissages, est grandement axé sur l'intégration des nouvelles technologies de l'information et de la communication (TIC). Or, l'utilisation des TIC dans le secteur de l'éducation de la majorité des pays d'Afrique subsaharienne d'où arrivent ces élèves est peu développée. La présente étude explore l'expérience vécue par des élèves du primaire d'origine africaine subsaharienne immigrants récents en Ontario (élèves ASSI) en situation de résolution de problème mathématique (RP) intégrant la technologie. Elle permet de mieux comprendre le rôle qu'occupe un logiciel de géométrie dynamique (LGD) dans un tel dispositif d'apprentissage. L'approche méthodologique choisie est celle d'une recherche qualitative/interprétative menée sous la forme d'une étude de cas multiples. Deux dyades d'élèves ASSI (quatre élèves) ont été observées en situation de RP usant de LGD puis rencontrées. Pour nos analyses, nous avons eu recours à la triangulation des théories de notre cadre théorique: l'approche socioconstructiviste de Vygotsky, la théorie instrumentale de Trouche et le modèle de résolution de problème de mathématiques de Pólya. Le croisement des données d'observations des processus d'instrumentalisation et d'instrumentation et des processus de résolution de problème a permis d'apporter des éléments de réponse à notre question de recherche. Les résultats révèlent, d'une part, que le LGD occupe une place prépondérante dans la construction de connaissances chez les élèves ASSI et le développement de leurs habiletés de résolution de problèmes, d'autre part que les propos des élèves quant au dispositif d'apprentissage sont certes nuancés, mais majoritairement positifs. Cette recherche contribue à favoriser l'inclusion dans les classes de mathématiques du primaire de la minorité africaine subsaharienne en contexte minoritaire francophone de l'Ontario. -- Over the past few decades, the immigration of children of African origin to Ontario has increased. The Franco-Ontarian school system supposed to welcome them, in addition to recommending problem solving as a means of learning mathematics from the very first learning, is largely focused on the integration of new information and communication technologies (ICT). However, the use of ICT in the education sector of most sub-Saharan African countries from which these students come from is not very developed. This study explores the experience of elementary school's students of sub-Saharan African origin who are recent immigrants to Ontario (ASSI students) in a situation of mathematical problem solving (PR) integrating technology. It provides a better understanding of the role played by the dynamic geometry software (DGS) in such a learning device. The chosen methodological approach is that of qualitative/interpretative research conducted in the form of a multiple case study. Two dyads of ASSI students (four students) were observed in a PR situation using DGS and then were met. For our analyses, we resorted to the triangulation of the theories of our theoretical framework: the socioconstructivist approach of Vygotsky, the instrumental theory of Trouche and the mathematical problem-solving model of Pólya. The cross-referencing of the observation data of the instrumentalization and instrumentation processes and the problem-solving processes has made it possible to identify certain elements of the answer to our research question. The results reveal, on the one hand, that the DGS occupies a preponderant place in the construction of knowledge among ASSI students and the development of their problem-solving skills, on the other hand, that the students' words about the learning are certainly nuanced, but mostly positive. This research contributes to promoting the inclusion in primary mathematics classes of the sub-Saharan African minority in a French-speaking minority context in Ontario.
27

[pt] AS METODOLOGIAS DECISÓRIAS DA LIBERDADE DE DISCURSO: UM ESTUDO SOBRE A RELAÇÃO ENTRE FORMA E SUBSTÂNCIA NA JURISDIÇÃO CONSTITUCIONAL DA PRIMEIRA EMENDA / [en] THE DECISION-MAKING METHODOLOGIES OF THE FREEDOM OF SPEECH: A STUDY ABOUT THE RELATIONSHIP BETWEEN FORM AND SUBSTANCE IN THE FIRST AMENDMENT S DOCTRINES

JOHANN MEERBAUM 08 September 2023 (has links)
[pt] Este é um trabalho sobre a natureza das razões as quais a Suprema Corte dos Estados Unidos recorre para resolver casos envolvendo a liberdade de discurso. Considero que sejam dois os tipos de razões que orientam o processo decisório da Primeira Emenda: as formais e as substantivas. As razões substantivas são aquelas que o direito compartilha com outros domínios da ação social humana, como a moral, a economia e a política. As formais, por sua vez, são razões jurídicas autoritativas - no sentido de derivarem de uma norma jurídica válida (Constituição, leis, regulamentos, precedentes, contratos, e outros documentos normativos afins) – e compulsórias (ou excludentes), pois geralmente excluem do horizonte do raciocínio decisório razões substantivas concorrentes. O meu objetivo nesta dissertação é descrever a maneira pela qual o raciocínio jurídico formal e o raciocínio jurídico substantivo foram em certa medida conciliados no âmago da prática decisória da Suprema Corte norte-americana. Para tanto, esforço-me em apresentar, comentar e comparar entre si alguns dos mais emblemáticos julgamentos levados a cabo pela Corte ao longo de mais de um século de jurisdição constitucional da Primeira Emenda. Procuro mostrar também que os métodos adjudicatórios por ela desenvolvidos podem ser classificados de acordo com a importância que cada um deles atribui às razões formais (ou, por outro lado, às razões substanciais) da liberdade de discurso. Por exemplo: o conflito entre “balanceamento” e as metodologias pertencentes a “tradição definicional” (e.g., absolutismo, categorização) nada mais representa senão uma instância particular do conflito mais geral entre forma e substância no pensamento jurídico norte-americano. Mas se até meados da década de 1960 a discussão sobre métodos decisórios da liberdade de discurso era completamente dominada pela oposição entre balanceamento e absolutismo, aos poucos a Suprema Corte dos Estados Unidos, em companhia com grandes nomes do pensamento jurídico daquele país, foi abrindo seus olhos para a existência de pontos médios entre aqueles dois extremos. O resultado disto foi a criação de novas teorias normativas da decisão (e.g., o balanceamento definicional), bem como de uma série de testes, fórmulas, parâmetros e presunções, tornando assim possível que elementos formais e substantivos do raciocínio jurídico da Primeira Emenda passassem a conviver no domínio das mesmas metodologias decisórias. Para além do meu esforço em reconstruir racionalmente as transformações pelas quais passaram as abordagens metodológicas da Suprema Corte ao longo das últimas décadas, me proponho também a dotá-las de algum sentido. Interpreto que a preocupação que a Corte historicamente tem demonstrado com a estabilização de seus procedimentos decisórios, bem como com a previsibilidade de seus julgamentos, guarda íntima relação com a crença de que as justificativas subjacentes à Primeira Emenda (e.g., maior controle do governo pelo povo; busca pela verdade e autoexpressão artística e intelectual) são mais eficazmente promovidas mediante a adoção de uma abordagem decisória que priorize o alcance de melhores resultados em um nível global em detrimento daquilo que muitas vezes parece ser o melhor resultado para o caso mais imediato. / [en] This is a paper about the nature of the reasons that the United States Supreme Court uses to resolve cases involving freedom of speech. I believe that there are two types of reasons that guide the First Amendment decision-making process: formal and substantive. Substantive reasons are those that law shares with other domains of human social action, such as morality, economics and politics. Formal reasons, in turn, are authoritative legal reasons - in the sense that they derive from a valid legal norm (Constitution, laws, regulations, precedents, contracts, and other related normative documents) - and compulsory (or exclusionary), because they generally exclude competing substantive reasons from the horizon of decisional reasoning. My aim in this dissertation is to describe the way in which formal legal reasoning and substantive legal reasoning have to some extent been reconciled at the heart of the decision-making practice of the US Supreme Court. To this end, I endeavor to present, comment on and compare with each other some of the most emblematic judgments carried out by the Court over more than a century of First Amendment constitutional jurisdiction. I also try to show that the adjudicatory methods she has developed can be classified according to the importance each of them attaches to the formal reasons (or, on the other hand, the substantial reasons) for freedom of discourse. For example: the conflict between balancing and the methodologies belonging to the definitional tradition (e.g., absolutism, categorization) represents nothing more than a particular instance of the more general conflict between form and substance in American legal thought. But while until the mid-1960s the discussion about methods of deciding freedom of speech was completely dominated by the opposition between balancing and absolutism, little by little the United States Supreme Court, in company with the great names of legal thought in that country, opened its eyes to the existence of middle points between those two extremes. The result was the creation of new normative theories of decision (e.g., definitional balancing), as well as a series of tests, formulas, parameters and presumptions, thus making it possible for formal and substantive elements of First Amendment legal reasoning to coexist in the realm of the same decision-making methodologies. Beyond my effort to rationally reconstruct the transformations that the Supreme Court s methodological approaches have undergone over the last few decades, I also propose to give them some meaning. I argue that the Court s historical concern with the stabilization of its decision-making procedures, as well as with the predictability of its judgments, is closely related to the belief that the justifications underlying the First Amendment (e.g., greater control of government by the people; the search for truth; and artistic and intellectual self-expression) are most effectively promoted by adopting a decision-making approach that prioritizes the achievement of better outcomes on a global level over what often appears to be the best outcome for the most immediate case.
28

La qualification en droit fiscal / The qualification in the Tax law

Vindard, Virginie 03 June 2014 (has links)
La qualification est l’opération intellectuelle par laquelle est attribuée à un acte ou à un fait sa nature juridique en vue de lui appliquer un régime juridique. Le droit fiscal ne déroge pas à cette démarche intellectuelle. Comme dans toutes les autres branches du Droit, les qualifications jouent un rôle fondamental. Une originalité se présente toutefois en cette matière. Le droit fiscal appréhende un fait déjà juridiquement qualifié en vue de lui appliquer un régime d’imposition. C’est dans cette appréhension du fait que se révèle la spécificité du droit fiscal. Celui-ci n’adopte pas un comportement neutre à l’égard des qualifications juridiques soit pour les regarder comme lui étant inopposables, soit pour les instrumentaliser. Si les qualifications fiscales peuvent s’affranchir des qualifications juridiques, elles entretiennent une relation particulière marquée du sceau de l’indépendance en raison des caractères et de la logique propre de chaque imposition. Des divergences de qualifications fiscales existent. Une telle situation peut nuire à l’unité et à la cohérence du droit fiscal. Néanmoins, le juge fiscal veille à une certaine harmonie dans l’application des qualifications en mettant en œuvre un raisonnement identique permettant de dessiner des qualifications fiscales convergentes autour desquelles s’articulent les impositions. / The qualification is the intellectual process by which is attributed to an act or a fact its legal nature. The am of the concept of qualification is to apply a legal regime. Tax law does not derogate from the intellectual approach. As in all other branches of law, qualifications play a fundamental role. However, tax law implies some originalities. Tax law already apprehends legally qualified to apply a tax regime thanks to the civil law. It is in this understanding that proves the specificity of the tax law. It does not adopt a neutral attitude towards the legal qualifications to be watching him as being unenforceable , either to exploit. If the tax qualifications can overcome the legal qualifications, they have a special relation marked by the seal of independence to the characters and each tax own logic. Differences in tax qualifications exist. Such a situation may affect the unity and cohesion of the tax law. However, the tax judge ensures a certain harmony in the application of skills, in implementing a similar reasoning to draw tax qualifications converging around which revolve the charges.
29

Narratives of governing : rationalization, responsibility and resistance in social work

Lauri, Marcus January 2016 (has links)
For many years, Sweden has had a reputation for having a comprehensive and women friendly welfare state. However, as in many other European countries during the past few decades, the organization and governing of welfare has undergone profound changes. Through interviews with social workers and the application of theories of governmentality, this thesis analyzes the expressions and consequences of such current organization and governing. One result is that the introduction of meticulous documentation practices of social workers contact with clients, regulate their interaction and constitute a control over both client and social worker. Another result is that the current organization fragments labor and awards more authority to managers, which functions to produce loyalty to the organization and management, rather than clients. This is expressed in demands not to voice protest, as it is said to create a bad mood. It is also expressed in demands to spend as little as possible on clients; short duration of treatment, preference for outpatient treatment and by making it difficult to receive financial support. This austerity is legitimized through the intermeshing of different ideals; budget awareness, evidence that supports short and outpatient treatment and that clients in order to change their course of life should to be allowed or coerced into taking individual responsibility. Another important finding is that the current governing and organization of social work produce distance and detachment, and thus discourage caring subjects. This is a complex process in which an assemblage of different techniques and rationalities undermines the cultivation of a relationship between social worker and client. 1) The ideal of evidence-based practice favors rigid methods over a flexible and holistic approach. 2) Ideals of rationality, closely connected to notions of masculinity and professionalism, value objectivity and devalue and deter the surfacing of emotions. 3) Meticulous practices of documentation reduce the amount of time available to meet clients. 4) Ideals and particular methods designed to promote individual responsibility in clients legitimize social workers distancing themselves from clients’ dependency and needs. 5) A division of labor, in either assessment or treatment, reduces time spent with clients for those who work with assessment and ultimately engage in the rationing of resources. 6) Standardized digital templates, installed to aid in assessments, regulate and proceduralize interactions with the client. 7) Austerity, heavy workloads, individualized responsibility and stress further accentuate distance, as detachment becomes a means to cope with arduous working conditions. The transformation of social work described above produces alienation and a fragmentation of social workers’ collective subjects. Simultaneously, an ethos of caring makes some social workers work extra hard to provide for clients, which ultimately covers for flaws in the system. Although such an ethos of caring allows for the further exploitation of social workers, it is also understood as a means of resistance, which in turn also forms the basis for organized resistance. / Sverige har ett internationellt rykte för att ha en omfattande och kvinnovänlig välfärd. Även om riktigheten i en sådan uppfattning sedan länge ifrågasatts har på senare år, likt i många andra Europeiska länder, det svenska välfärdssystemet genomgått en omfattande förändring i avseende på dess räckvidd, men också dess organisering och styrning. Fokus för denna studie är just denna organisering och styrning, och mer specifikt, hur detta påverkar ett av välfärdens kanske mest centrala område: socialt arbete. Genom att intervjua socialarbetare undersöks i denna studie uttryck för och konsekvenser av en sådan förändring, bland annat genom att undersöka hur könsbundna föreställningar och förväntningar är sammanflätade med det sociala arbetets organisering och styrning. I studien konstateras att socialarbetare erfar att deras arbete genomgått omfattande förändringar, vilket kopplas ihop med både organiseringen och styrningen av det sociala arbetet. Detta uttrycks både i de ideal som kringgärdar arbetet men också i dominerande arbetssätt. En sådan förändring är införandet av  omfattande dokumentationsprocedurer av socialarbetarens arbete och kontakt med klienter, vilket medför att kontakten med klienterna blir ytligare. Dokumentationsprocedurerna utgör också en sorts kontroll av både klienterna och socialarbetarna själva. En annan förändring som konstateras är att nya organisationsmodeller och en förändrad ledarskapskultur skapar förväntningar på socialarbetarna att vara lojala med organisationen och ledningen snarare än klienterna. Bland annat utrycks detta genom förväntningar att inte protestera och skapa dålig stämning på arbetsplatsen, men också genom uttalade krav att spendera så lite resurser som möjligt på klienterna; korta behandlingstider, öppenvårdsalternativ och orimligt hårda krav för att få ekonomiskt bistånd. Detta legitimeras genom sammanväxningen av flera olika ideal; budgetmedvetenhet, att klienter inte mår bra av långa institutionsvistelser, men också att klienterna ska tillåtas eller bör tvingas att klara att sig själva. Ett av studiens huvudresultat är att den nuvarande organiseringen och styrningen av socialt arbete skapar avstånd och likgiltighet. Genom flera sammankopplade ideal och arbetssätt styrs dagens socialarbetare till att bry sig mindre om de klienter de möter. På så sätt undermineras förutsättningarna för framväxten av en djup relation mellan socialarbetare och klient; 1) Idealet och kravet att socialarbetare ska arbeta utifrån evidens, det vill säga metoder och förhållningssätt som i speciellt utformade utvärderingsmodeller visat sig ha effekt, gör att väl strukturerade och rigida metoder ges företräde. Denna instrumentalisering underminerar ett flexibelt, relationsorienterat och helhetsfokuserat sätt att arbeta. Dessutom gör evidensidealets fokus på enskilda individer och avgränsade utvärderingstider att mer samhällsinriktat kritiskt och långsiktigt inriktat arbete undermineras. 2) Ett rationalitetsideal, tätt sammanbundet med föreställningar om professionalitet och maskulinitet, värderar objektivitet och förmågan att frikoppla socialarbetarens egna känslor från sitt arbete. Detta maskuliniserade professionsideal innebär att empati och solidaritet med klienten undergrävs. 3) Omfattande krav på olika former av dokumentation av det sociala arbetet gör att tiden som socialarbetaren har till sitt förfogande för att besöka och att ha möten med klienten blir knapp. 4) Ett allmänt samhällsideal kring individuellt ansvar och en särskild arbetsmetod (motiverande samtal) som många socialarbetare förväntas lära sig, framhäver klientens eget ansvar för och vilja till förändring. Detta legitimerar ett avståndstagande från klientens behov av hjälp och stöd enligt logiken  ”du måste klara detta själv”. 5) En vanligt förekommande uppdelning av socialarbetarnas arbetsuppgifter i en så kallad beställar-utförarmodell gör att vissa socialsekreterare arbetar med hjälp och stöd, medan andra arbetar med bedömningar av klienters behov. De senare, som också har inflytande över resurstilldelning, blir med en sådan organisering av arbetet alltmer frikopplade från den stödjande och hjälpande verksamheten och kontakten med klienten. 6) Standardiserade digitala bedömningsinstrument, skapade för att på ett likvärdigt sätt bedöma klienters behov och dokumentera det sociala arbetet, reglerar och instrumentaliserar kontakten med klienter. 7) Tunga arbetsbördor, individualiserat ansvar och stress, bidrar ytterligare till att skapa avstånd och likgiltighet eftersom det för vissa utgör ett sätt att genomleva en ohållbar arbetssituation. En allmän åtstramning av socialtjänstens resurstilldelning förstås som en viktig orsak till behovet av att skapa ovan distansmekanismer. Men distansen hänger också ihop med en tendens till ett återupplivande av en tidigare dominerande förståelse av marginalisering och sociala problem; där människors nöd ses som ett utslag av dålig karaktär och ett resultat av dåliga individuella val. De förändringar av det sociala arbetets premisser som beskrivits ovan gör att socialarbetarna alltmer görs främmande inför sitt arbete – de alieneras. Detta främmandegörande uttrycks genom att inte kunna identifiera sig med arbetet självt, sina kollegor eller med sig själv. Ett sådant främmandegörande underminerar, eller fragmentiserar, både relationen till klienten, men också en känsla av gemenskap med andra socialarbetare. En gemenskap som kan utgöra ett ”vi” och ligga till grund för att ställa krav, protestera och göra motstånd mot avhumaniserande ideal och reformer. På så vis är främmandegörandet inte bara en konsekvens av dagens organisering och styrning, utan också något som fyller en viktig funktion för en sådan styrning och organisering, och genomförandet av en allmän åtstramning i socialpolitiken. Samtidigt som dagens organisering och styrning av socialt arbete är främmandegörande, slår vissa socialarbetare knut på sig själva och arbetar extra hårt för att täcka upp för systemets brister och krympande resurser, för att trots det svåra läget ändå försöka ge det stöd som de upplever att klienten behöver. Ett sådant historiskt förankrat femininiserat omsorgsideal, dvs känslor av ansvar och empati inför behövande och en ilska inför oförrätter, utgör därmed på samma gång grund för en fördjupad exploatering av socialarbetarna, och ett vardagligt motstånd mot rådande system. I ett läge när flera upplever att kollegialiteten som grund för motstånd på arbetsplatserna underminerats, utgör ett sådant omsorgsideal samtidigt också grunden för organiserat motstånd utanför arbetsplatsen, bortom chefernas insyn, kontroll och härskartekniker. Medan nuvarande styrningssystem underminerar ett visst sorts motstånd, uppstår samtidigt grunden för nya.

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