Lately, money laundering activities have received a lot of attention in the auditing and accounting field due to pressures from the EU. Legislative changes have caused an urgency in preventative measures against money laundering and reporting of suspicious activity. Accordingly, the selected subject is current and important to acknowledge in the work of auditors and accountants. Therefore, this study aims to examine the professional's adaptive ability in their practices to remain compliant with the developing Anti-Money Laundering regulations within the European Union. With a focus on professional skepticism the study will contribute to regulatory compliance research by analyzing documents and asking practitioners’ perspectives on their ability to judge when skeptical action is situationally appropriate.  Regulatory compliance and the inter-play of professionals is the core issue which the researchers mean to address. The adapted approach is to conceptualize a general theory by interviewing individuals with expertise in the field and gaining their perspectives on the matter. An important part of this process is to gather relevant information so that it can be used as a tool to understand the perspectives as best as possible. Beyond reviewing literature this also involves document analysis. The document analysis examines legal documents and reports to gain a rudimentary understanding of how investigated professionals in Sweden are judged in different situations.  The study's findings suggest that skeptical attitudes typically have a preventative function amongst both auditors and accountants to avoid high-risk clients. Therefore, minimizing the risk of facing a dilemma of whether to file a suspicious activity report against a client. Moreover, in the make-up of Professional Skepticism, attitude seemingly has increased weight contra the individual's mindset as the transition to a stronger presence of liquid transactions and more efficient analysis methods illegitimize the reasoning behind some situational accounting techniques. Moreover, the observed reality of the Swedish accounting and auditing professional is an increase in the awareness of the implemented laws. Adaptability and use of education, experiences, work programs and tools play a key role in the efficiency and effectiveness of the overall work within the frames of the Swedish legal systems and to detect and decrease illegal activities. To that extent, professionals also have differing outsets depending on the firms' resources and the individuals' roles in the firm.  The study contributes to knowledge of the effect of the progressive changes to Anti-Money Laundering regulations on audit and accounting practitioners, before the Money Laundering Act (2014:307) until today, as the intention is for professionals to better understand the components relevant to assertive decision-making with respect to money laundering regulation.

Este trabalho tem como objetivo principal a análise do papel do conceito de regra nas Investigações Filosóficas de Wittgenstein. No decorrer do texto, deparamonos com as leituras de S. Kripke e G.P. Baker & P.M.S. Hacker. O primeiro defende que a noção de regra, apesar de apresentar um paradoxo, cumpre um importante papel no argumento contra a linguagem privada. E acredita que há uma solução cética para o paradoxo que flerta com o niilismo. Por outro lado, os comentadores ingleses apresentam o conceito de regra cumprindo um papel fundamental na explicação de Wittgenstein acerca do funcionamento da linguagem. Na medida em que estas se constituem como funções normativas de usos das palavras, são expressas na linguagem e determinadas contingentemente de acordo com os contextos de uso. / This work has as main objective the analysis of the role of the concept of rule in Wittgensteins Philosophical Investigations. Throughout the text we have the readings of S. Kripke and G.P. Baker & P M S. Hacker. The first argues that the notion of rule, inspite of presenting a paradox, it is a very important point in the argument against private language. He believes there is a skeptical solution to the paradox which flirts with nihilism. Furthermore, the Englishs commentators have the concept of rule fulfilling a key role in the explanation of Wittgenstein on the functioning of language. The rules are as functions of normative uses of words, they are expressed in the language and determinate according to the contexts of use.

The present article is about the constitutional interpretation theories. In the introduction, the author gives us a general vision of the present debate aroused around them. “Is the interpretation that conditions Constitution or is the Constitution that conditions interpretation?” comes to be the central question proposed by the article. To reach a possible answer, the author guides us through the world of constitutional interpretation theories, analyzing each one exhaustively and concluding with a new proposition about a general theory of constitutional interpretation, using the most important elements of each one of the theories previously exposed. / El presente artículo versa sobre las distintas teorías sobre la interpretación del texto constitucional. En la introducción, el autor nos da una visión general de la actualidad del debate suscitado alrededor de estas. “¿Es la interpretación la que condiciona a la Constitución o es la Constitución la que condiciona a la interpretación?” viene a ser la pregunta central propuesta en el artículo. Para llegar a una posible respuesta, el autor nos guía a través del mundo de las teorías interpretativas constitucionales, analizando a cada una de manera exhaustiva y finalizando con una propuesta propia de teoría general de interpretación de la Constitución, haciendo suyos los elementos más importantes de cada una de las teorías previamente expuestas.

Este trabalho tem como objetivo principal a análise do papel do conceito de regra nas Investigações Filosóficas de Wittgenstein. No decorrer do texto, deparamonos com as leituras de S. Kripke e G.P. Baker & P.M.S. Hacker. O primeiro defende que a noção de regra, apesar de apresentar um paradoxo, cumpre um importante papel no argumento contra a linguagem privada. E acredita que há uma solução cética para o paradoxo que flerta com o niilismo. Por outro lado, os comentadores ingleses apresentam o conceito de regra cumprindo um papel fundamental na explicação de Wittgenstein acerca do funcionamento da linguagem. Na medida em que estas se constituem como funções normativas de usos das palavras, são expressas na linguagem e determinadas contingentemente de acordo com os contextos de uso. / This work has as main objective the analysis of the role of the concept of rule in Wittgensteins Philosophical Investigations. Throughout the text we have the readings of S. Kripke and G.P. Baker & P M S. Hacker. The first argues that the notion of rule, inspite of presenting a paradox, it is a very important point in the argument against private language. He believes there is a skeptical solution to the paradox which flirts with nihilism. Furthermore, the Englishs commentators have the concept of rule fulfilling a key role in the explanation of Wittgenstein on the functioning of language. The rules are as functions of normative uses of words, they are expressed in the language and determinate according to the contexts of use.

<p>Skeptical theism is an important position (or set of positions) that—if true—has significant implications in the philosophy of religion regarding the epistemic status of theism and atheism. Broadly speaking, skeptical theists are theists who are skeptical about the ability of humans to discern, by certain methods, the probability of God permitting certain states of affairs. In this dissertation, I argue in favor of two types of skeptical theism and consider their implications. In Chapter 1, I explain two types of skeptical theism—Axiological Skeptical Theism and Deontological Skeptical Theism—and argue in favor of each position. I consider numerous objections to these views, arguing that they all fail. This, however, only matters if these positions have a significant upshot. Accordingly, in Chapter 2, I argue that Axiological and Deontological Skeptical Theism undermine both axiological and deontological ‘noseeum’ arguments from evil, the equiprobability argument from evil, and both axiological and deontological Humean arguments from evil. So, the upshot of Axiological and Deontological Skeptical Theism is significant. Chapter 3 considers whether Axiological and Deontological Skeptical Theism result in too much skepticism: I consider whether these views provide a defeater for our commonsense beliefs. In doing so, I consider numerous types of defeaters, arguing that neither Axiological nor Deontological Skeptical Theism provide such defeaters. In Chapter 4, I consider whether one can consistently accept both Axiological and Deontological Skeptical Theism while making predictions about how God would act—a crucial aspect of theodicy and natural theology. I argue that there are two ways that one can do so: one way involving intuition and another way involving metaethics. The way involving intuition is, I argue, narrowsince it will have a limited scope. By contrast, the way involving metaethics, I argue, has a broad scope. Finally, Chapter 5 considers the so-called commonsense problem of evil. Some philosophers have argued that the commonsense problem of evil is untouched by all types of skeptical theism. I argue that the traditional commonsense problem of evil fails, but that a revamped version of it poses more of a threat. However, I claim that the revamped argument ultimately fails as well</p>

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Al-Ḥaǧǧāǧ b. Yūsuf al-Ṯaqafī est considéré par l’historiographie médiévale musulmane comme l’archétype de l’homme de pouvoir tyrannique. Ayant fait face avec succès à de nombreuses révoltes, il a posé un problème moral aux historiens musulmans, dans la mesure où il est mort de mort naturelle, sans avoir été puni par Dieu. Comment donc rendre compte de sa période mouvementée, de ses actions, de sa défiance vis-à-vis des symboles religieux, des massacres qu’il a commis ? Nous tentons de démontrer qu’en recourant entre autres à la satire et à l’ironie, les historiens et les hommes de lettres qui ont écrit sur lui ont répondu, chacun à sa manière, à cette question épineuse, en dressant de lui un portrait noir, qui touche à tous les aspects de sa personne. En nous appuyant sur les projets de Paul Ricœur et surtout de Hayden White, nous démontrons également que les historiens musulmans intervenaient de façon notable dans la composition de leurs œuvres pour orienter leurs récits selon leur conception morale et « idéologique » propre, offrant ainsi des portraits différents d’al-Ḥaǧǧāǧ. Le résultat en est des lectures sceptiques (al-Ṭabarī), ironiques (al-Balāḏurī) ou satiriques et très pro-‘alide (al-Mas‘ūdī). Le contre-point offert par l’étude de trois textes non historiques permet d’élargir cette vision et de prouver si besoin est la proximité entre histoire et adab à l’époque médiévale. Par la même occasion, nous pensons avoir trouvé de nombreux exemples réfutant la thèse d’une histoire canonique écrite sous le califat ‘abbaside. / Al-Ḥaǧǧāǧ b. Yūsuf al-Ṯaqafī is considered by Islamic medieval historiography as the archetypal man of tyrannical power. Having successfully dealt with many revolts, he posed a moral problem to Muslim historians, to the extent that he died of natural causes, without being punished by God. How then to account for his turbulent times, his actions, his distrust vis-à-vis religious symbols, massacres he committed? We are trying to demonstrate that by using satire and irony, historians and writers who have written about him have responded, each in its own way, this thorny issue by drawing a black portrait of him, touching on all aspects of the person. Building on the accomplishments of Paul Ricœur and especially Hayden White, we also show that Muslim historians intervened significantly in the composition of their works to guide their narratives according to their moral conception and “ideological” own, offering portraits various al-Ḥaǧǧāǧ. The result is skeptical (al-Ṭabarī), ironic (al-Balāḏurī) or satirical and very pro-‘alide (al-Mas‘ūdī) readings. The study of three non-historical texts broadens the vision and demonstrate if necessary proximity between history and adab in medieval times. At the same time, we believe we have found many examples refuting the thesis that a canonical history was written under the Caliphate Abbasid.

Text in French with abstracts in French and English. Translated title in English / La recherche montre Voltaire comme un auteur très connu du « Siècle des Lumières ». Voltaire a pu démontrer la véritable situation de la femme à l’époque. Les romans de Voltaire bien que courts, sont pleins d’esprit et lui ont valu jusqu’à aujourd’hui la plus grande part de sa gloire dans la littérature. Les propres expériences de Voltaire avec les femmes qu’il a rencontrées dans sa vie sont dépeintes dans ses romans. Il a mis l’accent sur l’exploitation des femmes dans les années 1800 à travers ses romans. Il dépeint la sensualité des femmes qui a longtemps été un sujet qu’il aimait exprimer dans ses œuvres. Voltaire critique et ridiculise la sensualité des femmes. Pour comprendre l’’attitude paradoxale de Voltaire envers la femme dans ses œuvres, il est important de connaître les relations qu’il a partagées avec les femmes tout au long de sa vie. Son attitude sceptique est dépeinte dans beaucoup de ses romans. / This research shows Voltaire as a well-known author of the “Enlightenment Age”. Voltaire has been able to demonstrate the true situation of woman at that time. Voltaire’s novels though short are full of spirit and have earned him until today the greater share to his glory in literature. Voltaire’s own experiences with women he met in his life are portrayed in his novels. He emphasized the exploitation of females in the 1800’s through his novels. He portrays the sensuality of women that has long been a subject that he liked to express in his works. Voltaire criticizes and ridicules the sensuality of women. To understand Voltaire’s paradoxical attitude towards woman in his works, it is important to know the relationships he shared with women throughout his life. His skeptical attitude is portrayed in many of his novels. / Classics and World Languages / M.A. (French)