5 resultados para Conservatism

em Digital Commons at Florida International University


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The study examines the thought of Yanagita Kunio (1875–1962), an influential Japanese nationalist thinker and a founder of an academic discipline named minzokugaku. The purpose of the study is to bring into light an unredeemed potential of his intellectual and political project as a critique of the way in which modern politics and knowledge systematically suppresses global diversity. The study reads his texts against the backdrop of the modern understanding of space and time and its political and moral implications and traces the historical evolution of his thought that culminates in the establishment of minzokugaku. My reading of Yanagita’s texts draws on three interpretive hypotheses. First, his thought can be interpreted as a critical engagement with John Stuart Mill’s philosophy of history, as he turns Mill’s defense of diversity against Mill’s justification of enlightened despotism in non-Western societies. Second, to counter Mill’s individualistic notion of progressive agency, he turns to a Marxian notion of anthropological space, in which a laboring class makes history by continuously transforming nature, and rehabilitates the common people (jomin) as progressive agents. Third, in addition to the common people, Yanagita integrates wandering people as a countervailing force to the innate parochialism and conservatism of agrarian civilization. To excavate the unrecorded history of ordinary farmers and wandering people and promote the formation of national consciousness, his minzokugaku adopts travel as an alternative method for knowledge production and political education. In light of this interpretation, the aim of Yanagita’s intellectual and political project can be understood as defense and critique of the Enlightenment tradition. Intellectually, he attempts to navigate between spurious universalism and reactionary particularism by revaluing diversity as a necessary condition for universal knowledge and human progress. Politically, his minzokugaku aims at nation-building/globalization from below by tracing back the history of a migratory process cutting across the existing boundaries. His project is opposed to nation-building from above that aims to integrate the world population into international society at the expense of global diversity.

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The Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession. In this dissertation, I develop arguments as to why we can expect differences in auditor behavior before and after SOX and empirically test if indeed there were differences in auditor behavior before and after SOX. My dissertation consists of three essays. For the three essays, I investigate issues related to auditor independence, audit pricing, the impact of auditor changes in the post-SOX period. The motivation for the first part of my research comes from the SEC's assertions that there are differences between types of non-audit services in terms of their potential to adversely impact auditor independence. The first part of my dissertation empirically validates the SEC's assertions that auditors would be more conservative in those instances where the tax and other non-audit services fee ratios are high but not when the audit-related fee ratio is high. The second part of my study examines if auditors are less likely to "low ball" their audit fees in the period after SOX than in the period preceding SOX. Legislators, regulators, and the media have expressed concerns that auditors "low ball" the fees for initial year audits and that such low-balling can lead to reduced audit quality. I find that there is significant initial year audit fee discount in pre-SOX period and but the fee discount does not hold in post-SOX periods. The third part of my dissertation examines the association between auditor switches and auditor conservatism. I find that a large portion of Big 4 clients switch to non-Big 4 auditors and there is no significant evidence indicating that successor auditors are more conservative in the post-SOX period.

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This dissertation presents a thick ethnography that engages in the micro-analysis of the situationality of black middle-class collective identification processes through an examination of performances by members of the nine historically black sororities and fraternities at Atlanta Greek Picnic, an annual festival that occurs at the beginning of June in Atlanta, Georgia. It mainly attracts undergraduate and graduate members of these university-based organizations, as they exist all over the United States. This exploration of black Greek-letter organization (BGLO) performances uncovers processes through which young black middle-class individuals attempt to combine two universes that are at first glance in complete opposition to each other: the domain of the traditional black middle-class values with representations and fashions stemming from black popular culture. These constructions also attempt to incorporate—in a contradiction of sorts— black popular cultural elements in the objective to deconstruct the social conservatism that characterizes middle-class values, particularly in relation to sexuality and its representation in social behaviors and performances. This negotiation between prescribed v middle-class values of respectability and black popular culture provides a space wherein black individuals challenge and/or perpetuate those dominant tropes through identity performances that feed into the formation of black sexual politics, which I examine through a variety of BGLO staged and non-staged performances.

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This dissertation presents a thick ethnography that engages in the micro-analysis of the situationality of black middle-class collective identification processes through an examination of performances by members of the nine historically black sororities and fraternities at Atlanta Greek Picnic, an annual festival that occurs at the beginning of June in Atlanta, Georgia. It mainly attracts undergraduate and graduate members of these university-based organizations, as they exist all over the United States. This exploration of black Greek-letter organization (BGLO) performances uncovers processes through which young black middle-class individuals attempt to combine two universes that are at first glance in complete opposition to each other: the domain of the traditional black middle-class values with representations and fashions stemming from black popular culture. These constructions also attempt to incorporate—in a contradiction of sorts— black popular cultural elements in the objective to deconstruct the social conservatism that characterizes middle-class values, particularly in relation to sexuality and its representation in social behaviors and performances. This negotiation between prescribed v middle-class values of respectability and black popular culture provides a space wherein black individuals challenge and/or perpetuate those dominant tropes through identity performances that feed into the formation of black sexual politics, which I examine through a variety of BGLO staged and non-staged performances. ^