Yes / The capability approach and sustainability can be connected in numerous ways. One could think of sustainability as a self-contained domain of human analysis – thus there could be theories of sustainability and there may be difficulties in this domain as elsewhere in moving from theory to policy or practice. Thus, capability approach could be considered as an additional lens that can facilitate the transition from sustainability theory to practice; alternatively one could think of the capability approach as offering an alternative paradigm and thus build on both theories and then find ways to move from theory to practice. In this chapter, both of these approaches are recognised and discussed. The capability approach is mainly about enhancing substantive freedoms- we examine the conjectures whether an approach of increasing freedoms is compatible with sustainability and whether freedoms are sufficient for sustainability. We use the case of Mongolia to explore some of these issues of application.

Submitted by Fabiano Alves dos Reis (fabiano.reis@outlook.com) on 2017-12-24T12:05:56Z No. of bitstreams: 1 VERSAO_BIBLIOTECA.pdf: 1027265 bytes, checksum: b35598573174b12ecc78a415f98feb41 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-02-06T12:15:41Z (GMT) No. of bitstreams: 1 VERSAO_BIBLIOTECA.pdf: 1027265 bytes, checksum: b35598573174b12ecc78a415f98feb41 (MD5) / Made available in DSpace on 2018-02-08T12:45:19Z (GMT). No. of bitstreams: 1 VERSAO_BIBLIOTECA.pdf: 1027265 bytes, checksum: b35598573174b12ecc78a415f98feb41 (MD5) Previous issue date: 2017-11-30 / Purpose - The main objective of this research is to verify if, even in NGOs with large numbers of employees and funders, the isonomic characteristics are maintained, from the point of view of human resources practices. Methodology - The research presented here is based on the social constructivist conception used by Creswell (2010), according to which "social constructivists defend assumptions that individuals seek to understand the world in which they live and work" (CRESWELL, 2010, 31). In addition to the previous point, social constructivism can also be called a qualitative or interpretive paradigm, hermeneutic, naturalistic and qualitative (COUTINHO, 2014). Interviews were conducted with seven NGO staff and ten staff from a private organization to verify the substantive rationale within each organization. Eight variables were analyzed based on the responses of the 17 interviewees. At the end of the analysis, it was possible to compare the two companies and to verify which of the organizations presents the highest intensity of substantive rationality. Findings - After analyzing all variables studied in the research, in general the company Alpha was framed at the high level of the continuum of substantive intensity, while the NGO Beta remained at the low level of the same continuum. Research limitations - Because it is a qualitative research, it was not possible to use a large number of organizations, be they private or social. Therefore, it is not possible to say that its results are valid for all organizations. As the organization that is the object of this research has a structure that differs it from other Brazilian NGOs in terms of size and financing, we can not extrapolate the results obtained for other NGOs. Practical implication - We hope that this research contributes to the studies on the management of NGOs, which today are still scarce in the Brazilian academic literature. Moreover, even if timidly, we expect this field research to fill in part of the gap left by theorists about substantive organizations, advancing to the heuristic discussions on the subject. Originality - From the research done, no other studies have been found that study NGOs and substantive organizations from the human resources department point of view. / Objetivo - O objetivo principal desta pesquisa é verificar se, mesmo em ONGs com grande número de funcionários e financiadores, as características isonômicas são mantidas, do ponto de vista das práticas de recursos humanos. Metodologia - A pesquisa aqui apresentada se vale da concepção construtivista social utilizada por Creswell (2010), segundo a qual os “construtivistas sociais defendem suposições de que os indivíduos procuram entender o mundo em que vivem e trabalham” (CRESWELL, 2010, p. 31). Além do ponto anterior, o construtivismo social também pode ser chamado de paradigma qualitativo ou interpretativo, hermenêutico, naturalista e qualitativo (COUTINHO, 2014). Foram feitas entrevistas com sete funcionários da ONG e dez funcionários de uma organização privada, para verificar o grau de racionalidade substantiva dentro de cada organização. Oito variáveis foram analisadas com base nas respostas dos 17 entrevistados. Ao final das análises, foi possível comparar as duas empresas e verificar qual das organizações apresenta maior intensidade da racionalidade substantiva. Resultados - Após análise de todas as variáveis estudadas ne pesquisa, de forma geral a empresa Alfa foi enquadrada no nível elevado do continuum de intensidade substantiva, enquanto a ONG Beta permaneceu no nível baixo do mesmo continuum. Limitações - Por ser uma pesquisa qualitativa, não foi possível se valer de um número grande de organizações, sejam elas privadas ou sociais. Portanto, não é possível afirmar que seus resultados sejam válidos para todas as organizações. Como a organização objeto desta pesquisa tem uma estrutura que a difere das demais ONGs brasileiras em porte e forma de financiamentos, não podemos extrapolar os resultados aqui obtidos para as demais ONGs. Aplicabilidade do trabalho - Esperamos que esta pesquisa contribua para os estudos sobre a gestão de ONGs, que hoje ainda são escassos na literatura acadêmica brasileira. Além disso, mesmo que de forma tímida, esperamos que essa pesquisa de campo preencha parte da lacuna deixada pelos teóricos sobre as organizações substantivas, avançando às discussões heurísticas sobre o tema. Originalidade – Pelas pesquisas feitas, não foram encontrados outros trabalhos que estudam as ONGs e organizações substantivas do ponto vista do departamento de recursos humanos.

Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling methods. The range of a tested population may be too wide for testing the whole population that leads to the fact that it is necessary to select an audit sample appropriately. The thesis outlines what kind of method and technique of selection to choose and how to generalize the results obtained during the sample testing to the entire population. Besides the main aim in the form of the application of statistical tools in the audit, the thesis also focuses on a brief description of the audit history, polemic of current understanding of the term audit, professional organizations and regulations of the audit in the Czech Republic and description of individual stages of audit work (especially on a detailed analysis of a substantive testing).

Notre contribution présente les éléments caractéristiques de l’interprétation deleuzienne de la métaphysique de Baruch Spinoza effectuée dans Spinoza et le problème de l'expression et montre quels prolongements elle trouve dans les travaux suivants de Gilles Deleuze que sont Différence et répétition et Logique du sens. Pour bien comprendre le contexte et la particularité de l’interprétation deleuzienne du spinozisme, nous nous intéressons dans un premier temps à l'interprétation qu'en a offerte Martial Gueroult à la même époque dans Spinoza. I, Dieu (Éthique I). Nous accordons alors une attention particulière à sa lecture des premières propositions de l'Éthique et ainsi à sa thèse de l'existence d'une infinité de substances-attribut réellement distinctes et constitutives d'une Substance absolument infinie, c'est-à-dire Dieu ou l'ens realissimum. Nous nous attardons ensuite à la lecture expressionniste de Deleuze qui aborde directement le problème de l’unité de la substance et de la diversité des attributs en posant la question du type de distinction qui s'applique à l'absolu, question qui est au centre de la problématique de la relation de l'un et du multiple. Pour Deleuze, c'est l'univocité des attributs qui permet d’expliquer l’unité de la diversité des attributs dans la Substance de telle sorte que pour ce dernier, comme pour Gueroult, Dieu est unité d'un divers. Finalement, nous considérons que Deleuze s’approprie le maillage conceptuel qu’il dégage de l’expressionnisme de Spinoza et qu'il s’engage dans un travail de perfectionnement de celui-ci qui constitue selon nous une quête de l’univocité qui le mène au fondement d’une véritable ontologie univoque. Cette réappropriation qui passe par un aplanissement du spinozisme implique des déplacements que nous proposons d’aborder à partir de trois éléments clefs de sa lecture de Spinoza, soit sa conceptualisation de l'essence de mode comme degré intrinsèque d’intensité, l’assimilation de la distinction réelle à une distinction formelle et, dans un cadre plus général, la conception génétique de Dieu présentée dans les premières propositions de l’Éthique. Dans chacun des cas, nous relions la lecture deleuzienne et les prolongements qu'elle trouve dans ses travaux avec l’interprétation que propose Gueroult dans le premier volume qu’il dédie à Spinoza. En définitive, c'est principalement deux aspects de la métaphysique deleuzienne qui sont traités, soit la multiplicité substantive et la synthèse disjonctive, en montrant comment la logique de la distinction, l’univocité de l’être ainsi que l’immanence de l’un et du multiple sont intimement interreliées par l’expressionnisme qui permet conséquemment d'aboutir à la fameuse formule pluralisme = monisme.

Thesis (LLM)--University of Stellenbosch, 2000. / ENGLISH ABSTRACT: International trade has increased tremendously in the last few decades. When parties to a contract find themselves in different countries and each has its own legal background, specific problems originate in connection with formation of the contract, its execution, the breach thereof and so forth. The predominant theme of this work is the question of how a diversity of legal rules should be approached in an international context. The focus is on contract formation, and the rules of offer and acceptance are therefore examined. As a result of diverse legal cultures, different legal systems often have contradicting rules pertaining to contract formation, which can lead to a variety of problems if the contracting parties are not aware of the inconsistencies. According to international private law's choice of law-rules, such a contract should be governed by the rules of the legal system with which it has the closest connection. Connecting factors can be for instance the domicile of particular persons at various times, the situs of property, or the place where a juristic act was performed. One specific legal system will therefore rule the contract. There is however another possibility: that of a uniform substantive law. This involves the unification of different legal rules into one set of rules to be applied to contracts which are concluded in an international context. Taking into account that many of the rules and doctrines applicable to contract law have a common philosophical origin, the necessity of a convergence of these rules may be questioned. However, most of the rules ended up being different in different legal systems, and parties to an international transaction will probably not have the same idea about questions such as the possibility to revoke an offer before acceptance, or the precise moment of formation of the contract. A comparative study of the rules of offer and acceptance illustrates this point. International efforts to unify the law in this regard are explored, in order to assess the possibility of a uniform substantive law of contracts. Some of the international instruments seem to be able to find a middle way between conflicting rules, although it may not always be the best way to solve the problem. It is argued that harmony is not necessarily advanced by a codification of existing rules, and that a common legal culture which can lead to the incremental development of harmonious legal principles may be an alternative solution for the problem of incompatible national legal systems in an international context. / AFRIKAANSE OPSOMMING: Internasionale handel het die afgelope paar dekades geweldig toegeneem. Wanneer kontraktante hulle in verskillende lande bevind, elke party met sy eie regsagtergrond, ontstaan eiesoortige probleme in verband met kontraksluiting, die uitvoering daarvan, kontrakbreuk, en dies meer. Die oorheersende tema van hierdie werk is die vraag na die hantering van 'n verskeidenheid regsreëls betrokke in 'n internasionale konteks. Die fokus is op kontraksluiting, en die reëls aangaande aanbod en aanname word derhalwe ondersoek. As gevolg van die bestaan van uiteenlopende regskulture het verskillende regstelsels dikwels teenstrydige reëls met betrekking tot kontraksluiting. Dit kan natuurlik problematies wees, veral indien die partye tot die kontrak nie bewus is van die teenstrydighede nie. Ooreenkomstig die choice of law-reëls van internasionale privaatreg, word so 'n kontrak beheers deur die regstelsel waarmee dit die nouste verbintenis het. Faktore wat dui op so 'n band kan byvoorbeeld die domisilie van bepaalde persone op verskillende tye, die situs van eiendom, of die plek waar 'n regshandeling verrig is wees. Een spesifieke regstelsel sal dus van toepassing wees op die kontrak. Daar is egter ook 'n ander moontlikheid: dié van 'n eenvormige substantiewe reg. Dit behels die vereniging van verskillende regsreëls ten einde een stel reëls daar te stel wat toegepas word op internasionale kontrakte. lndien in ag geneem word dat heelparty reëls en leerstukke in die kontraktereg 'n gemeenskaplike filosofiese oorsprong het, is die noodsaaklikheid van 'n vereniging van die reëls nie 'n gegewe nie. Die meeste van dié reëls het egter verskillend uitgekristalliseer in verskillende regstelsels, en partye tot 'n internasionale transaksie sal heel waarskynlik nie dieselfde opinie hê oor kwessies soos die moontlikheid om 'n aanbod voor aanname daarvan te herroep, of die presiese oomblik van totstandkoming van 'n kontrak nie. 'n Vergelykende studie van die reëls van aanbod en aanname illustreer die punt. Internasionale pogings om die reg in die verband te verenig word ondersoek, ten einde die moontlikheid van 'n eenvormige substantiewe reg van toepassing op kontrakte te beoordeel. Sekere van die internasionale instrumente blyk 'n middeweg tussen uiteenlopende reëls te vind, alhoewel dit nie noodwendig die beste manier is om die probleem voorhande op te los nie. Daar word geargumenteer dat harmonie nie noodwendig bevorder word deur 'n kodifikasie van bestaande reëls nie, en dat 'n gemeenskaplike regskultuur wat tot die geleidelike ontwikkeling van eenvormige regsbeginsels kan lei, 'n alternatiewe oplossing vir die probleem van onversoenbare nasionale regstelsels in 'n internasionale konteks kan wees.

Since the passage of the Voting Rights Act of 1965 (VRA), the number of African- Americans competing for and holding state legislative offices has increased significantly. Their growth is most notable in southern state legislatures. A growing number of studies have been devoted to African-Americans in these state legislatures. Absent from previous studies is a comprehensive analysis of African-Americans in the Louisiana state legislature. In 2007 there were a total of 32 African-American legislators. Louisiana ranks among other states with the highest number, 32, and percentage, 22, of African-American legislators. Yet, despite their relatively large presence few scholarly studies have examined their legislative behavior. This study focused primarily on the substantive representation of African-Americans, especially during the post-Hurricane Katrina period. In this dissertation, the following questions were examined: Have the growing number of these legislators resulted in greater influence in state policy-making? Have they chaired any important, policy-relevant committees in the state legislature? Have they articulated and advocated a race-based legislative agenda for African-American constituents? Using a multi-methodological approach including the analysis of voting rights legislation introduced in the post-Hurricane Katrina legislative sessions and qualitative interviews, evidence was found to conclude that African-American House members have provided substantive representation to their constituents, obtained key institutional leadership positions, and campaigned in biracial terms, which has contributed to there ability to have a notable impact in the chamber.

Since the passage of the Voting Rights Act of 1965 (VRA), the number of African- Americans competing for and holding state legislative offices has increased significantly. Their growth is most notable in southern state legislatures. A growing number of studies have been devoted to African-Americans in these state legislatures. Absent from previous studies is a comprehensive analysis of African-Americans in the Louisiana state legislature. In 2007 there were a total of 32 African-American legislators. Louisiana ranks among other states with the highest number, 32, and percentage, 22, of African-American legislators. Yet, despite their relatively large presence few scholarly studies have examined their legislative behavior. This study focused primarily on the substantive representation of African-Americans, especially during the post-Hurricane Katrina period. In this dissertation, the following questions were examined: Have the growing number of these legislators resulted in greater influence in state policy-making? Have they chaired any important, policy-relevant committees in the state legislature? Have they articulated and advocated a race-based legislative agenda for African-American constituents? Using a multi-methodological approach including the analysis of voting rights legislation introduced in the post-Hurricane Katrina legislative sessions and qualitative interviews, evidence was found to conclude that African-American House members have provided substantive representation to their constituents, obtained key institutional leadership positions, and campaigned in biracial terms, which has contributed to there ability to have a notable impact in the chamber.

The proposal has been put forward that ecological economics seek to become substantive economics (Gerber and Scheidel 2018). This raises important issues about the content and direction of ecological economics. The division of economics into either substantive or formal derives from the work of Karl Polanyi. In developing his ideas Polanyi employed a definition from Menger and combined this with Tönnies theory of historical evolution. In this paper I explore why the resulting substantive vs. formal dichotomy is problematic. In particular the article exposes the way in which trying to impose this dichotomy on history of economic thought and epistemology leads to further false dichotomies. Besides Polanyi, the positions of other important thinkers informing social ecological economics (SEE) are discussed including Neurath, Kapp and Georgescu-Roegen. The aim is to clarify the future direction of ecological economics and the role, in that future, of ideas raised under the topic of substantive economics. / Series: SRE - Discussion Papers

RESUMO O risco da emissão de opinião inadequada acerca das demonstrações contábeis é algo presente nos trabalhos pertinentes a auditoria independente, demandando especial atenção, tanto por parte das empresas responsáveis pela condução dos exames, pelos órgãos que regulamentam a profissão, como também pela sociedade em geral. Para que possa expressar devidamente sua opinião, o auditor emprega uma série de técnicas que o levam a ganhar convicção e a confiar nas informações a serem divulgadas. A extensão dos testes substantivos realizados para este fim, é determinada mediante a conjugação de fatores como a qualidade dos controles internos mantidos na organização, revelada pelas conclusões obtidas nos testes de aderência, e a consciência dos riscos que alcançam, tanto a auditoria em si, como também, a entidade auditada. Este trabalho se propõe a apresentar pesquisa envolvendo o estudo sobre controles internos; os riscos da auditoria e os riscos que norteiam a entidade auditada, os quais têm sido alvo de discussões e debates no mundo inteiro, e ainda, a influência que estes exercem na extensão e profundidade dos procedimentos de auditoria aplicados. Apresenta, com detalhes, os riscos que mais preocupam as empresas de auditoria na condução de seus exames, especificando e enfatizando sua relação com a extensão dos testes realizados. É incluída aqui ademais, pesquisa de campo, envolvendo as empresas de auditoria, conhecidas como “big five", no sentido de investigar o modo como estas operam atualmente, identificando os riscos mais relevantes, apontados particularmente, por cada uma delas. Palavras - chave: Controle interno, Risco, Teste Substantivo, Teste de Aderência. / ABSTRACT The risk involved on expressing an inadequate opinion about Financial Statements is something present on independent audit works, demanding special attention from the auditing firms, the society and the professional regulators agencies as well. In order to express his opinion precisely, the auditor uses techniques that lead him to be convinced and trust the information that will be published. The scope of the substantive tests used for this purpose, is determined by using a combination of factors such as quality control, revealed by the results of adherence tests and the acknowledgment of the risks involved on the audit work as well as the client’s risk. This document intends to present a research involving the study of internal control, the risks of the audit itself and the risks of the auditing companies, which has been target of researches and debates all over the world, as well as the influence they have over the audit techniques. Details are shown, covering the risks that mostly worry those companies, specifying and emphasizing the necessary scope on the tests. The following is a field research involving the “big five" audit companies, focusing on the way they do the business today, identifying the most relevant risks, commented specifically by each one of them. Keywords: Internal Control, Risk, Substantive Test, Adherence Test.

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