Frank B. Wilderson

What if the source of liberation constitutes the very affront to that liberation? This article interrogates the relation or ‘intra-action’ of ontological, epistemological, and ethical entanglement. Intra-action is a concept developed by Karen Barad (2007) to both identify the entanglement of being, knowing, and normativity, and the co-determination of ‘entangled agencies’ (2007: 33). Here, not only are ontology, epistemology, and ethics inherently co-determined and intra-relating, but so too are all ‘individual’ actors inherently connected through their relations. Given that entanglement is promoted by philosophical scholars as an ontological condition, it is worth examining its role in the structuring of exclusion. Looking specifically at the material dynamics of racialization, the production of race can be understood as an ‘intrastructural necropolitics.’ This formulation brings together ‘intrastructure,’ Denise Ferreira da Silva’s (2002) oblique rendering of Barad’s ‘intra-action’ to think through the constitution of the Slave’s body, and ‘necropolitics,’ Achille Mbembe’s consideration of how human populations are divided by socio-political forces into “who may live and who must die” (2003: 11). Through the use of intrastructure, da Silva focuses the operative, relational apparatus of modern thought: how a colonial, racial, juridical, and capitalist architecture informs the construction of contemporary concepts. This relational apparatus becomes the determinate calculus of necropoliticization. This article illuminates how ‘entanglement,’ which Barad promotes as primordial and determinate of being, constitutes the structure of exclusion through dynamic, material productions. “Staying with the trouble” of this deployment (Haraway 2016), I stress the dynamics of this ontological exclusion or ‘death’ in epistemological and ethical dimensions, as arising from entanglement or intra-action. Drawing from works of Afro-pessimism, I argue that the socio-political structural production of exclusion precludes the possibilities of Barad’s ‘intra-active ethics’ due to the developments of entanglement. Rather than escape from the tendencies of representation (or ‘transparency’), as it aims to do, entanglement succumbs to its tentacles. I close with some speculations on possible ways ‘forward,’ when any attempt at moving forward re-integrates the very conditions from which one seeks emancipation.

Propõe-se uma atividade destinada a estudantes do curso de Letras, com foco em reflexão crítica e historiográfica. A partir da leitura de Afropessimismo, de Frank Wilderson III, apresentamos um  debate  sobre  como  a  escrita  de  um  ensaio  é  redesenhada  para assegurar  um compromisso  com  o  povo  negro. Wilderson  se  insurgiu  neste  livro  contra violências conceituais e estruturais. Sua capacidade de explicar relações de poder foi tambémum  aprendizado das  aulas com  o professor  Edward  Said. Proponho  um  percurso  crítico baseado na teoria afropessimista. Em seguida, um percurso que passapelo engajamento de Said com o  povo  Palestino,  e  chegue à  historiografia  de  um  intelectual  alemão exilado  na Turquia. Said afirma ser Mimesis: a representação da realidade na literatura Ociedental, de Erich  Auerbach(1946),  o  apogeu  da  prática  humanista,  na  qual  um  judeu  da  diáspora  no exílio  muçulmano  escreveu  sobre  o  legado  da  representação  da  realidade  na  literatura ocidental. Apresento um exercício de singularização dos métodos críticos, no qual se busca identificar pontos em comum, contrastes ou variações. Pôr em confronto os humanismos e a maneira inconciliável entre negros e humanos, para que estudantes debatam as implicações dos paradigmas de violência e dos textos para a vida de uns e para a morte de outros.

How should New Testament scholarship theorize enslavement mainly when the victim's experience is both linguistically unrepresentable (the very essence of pain) and, more relevantly, when primary sources do not contain first-person testimonies? Specifically, how does historiography account for the plight experienced by victims of enslavement when the historical archive is empty of the victims' voices and, in many cases, mystifies, allegorizes, or erases the victims' agony? I study the figure of the captive in Galatians 4:1-9 from the perspective of recent historiographical insights in the study of the Middle passage. This article argues that the binary captive/free-person is foundational to important theological concepts in Paul, such as filiation and inheritance.

Schopenhauer’s philosophy has a complicated relation to politics.  On the surface, pessimism is an inauspicious foundation for any sort of liberatory politics and elides more comfortably with conservatism.  But a closer look complicates this superficial elision. In this paper, we will be examining these complications and investigating what important insights Schopenhauer can offer for this difficult historical moment (but as Schopenhauer powerfully reminds us, what historical moment hasn’t been equally difficult?).  In particular, the relation between Schopenhauer’s pessimism and contemporary movements like Afropessimism can demonstrate perhaps not so much the liberatory potential of Schopenhauer’s pessimism as the Schopenhauerian dimension of today’s radical political critique.

O exercício imaginativo de colocar autores e suas ideias para experimentar um outro tempo e um outro lugar pode ser frutífero de incontáveis maneiras. Neste, me interessa unir percepção e imaginação para criar uma conversa imaginada não no futuro nem no passado, mas num tempo em suspenso. Se combinamos de não morrer diante do acordo global e transtemporal de nos matar, a fabulação enquanto esforço criativo de imaginar e criar novas e antigas narrativas surge como uma forma de viver e manter vivo. O presente texto é um ensaio teórico-literário sobre os tempos e as negritudes e, nele, há um encontro imaginado entre

O exercício imaginativo de colocar autores e suas ideias para experimentar um outro tempo e um outro lugar pode ser frutífero de incontáveis maneiras. Neste, me interessa unir percepção e imaginação para criar uma conversa imaginada não no futuro nem no passado, mas num tempo em suspenso. Se combinamos de não morrer diante do acordo global e transtemporal de nos matar, a fabulação enquanto esforço criativo de imaginar e criar novas e antigas narrativas surge como uma forma de viver e manter vivo. O presente texto é um ensaio teórico-literário sobre os tempos e as negritudes e, nele, há um encontro imaginado entre Achille Mbembe, Edouard Glissant, Frank Wilderson III, Lélia Gonzalez, Marcus Garvey e Saidiya Hartman.

Price Waterhouse Coopers (2003: 13) states that seemingly no company or industry may be protected from a financial fraud risk, regardless its size or provided resources to face it. Elliot & Schroth (2003) by analyzing financial frauds committed by important companies in the early Twenty-First Century, conclude that investors, banks, suppliers, and employees all have been affected by corruption because they have faithfully believed in the institutions' financial information which usually used intentionally different tricks by their owners, managers, and reliable staff to create a 'structure on lies, ' and generating a harder and deeper, economical and social gap to bridge it. This paper shows some ordinary, illegal actions the corporate governances and others do to obtain profits, then we address a way Public Accountants can help to detect them efficiently. Firstly, we expose different financial fraud types and the way they happen. Taking into account that Forensic Audit is primarily a mental set than a methodological tool, later we propose a particular technique set of competence-focus forensic audit a Public Accountant should acquire to face financial fraud conflicts. And finally, we expose a required judicial framework to show the total of their investigations vis-á-vis relevant authority.

The centrality of the ontological debate for  radical thought in the anglophone context has dominated Black studies’ critical agenda
in recent years, establishing social death, the afterlife of slavery, the fungibility of the Black body, and structural antagonism as founding categories. The post-Fanonian ontology of Blackness insists on the incompatibility between Black people and the world and on identifying Black positionality with the position of slave. However, in Latin America, or Amefrica Ladina, Blackness sustains itself every day ancestral
cosmological and political traditions. It is to Africa and to ancestry – materialized in institutions, practices, and subjectivities – that Afro-Brazilians turn in search of their true identity . Between social death
and ancestry, political categories and structures of feeling are produced and experienced. What dialogue could be established between these distinct but obviously connected fields in order to define transnational
categories to conceive Blackness and anti-Blackness at the global level?

Afropessimism incites controversy within and without the academy for the provocation that modernity's ethical life, including its purportedly progressive facets, is entirely undergirded by a rejection of blackness. On this basis it squares a self-concept as a non-prescriptive theoretical framework with a negative prescription of "world-abolition. " I reconstruct Afropessimism's conceptual apparatus in light of its criticism in academic philosophy. I then relate the theory's negativism with Theodor Adorno's view that "in wrong life there is no right life, " to argue that Afropessimists should take up the implication that there is no right thinking.

Objetivo: Evidenciar la influencia de la tributación en la pericia contable de micros y pequeños empresarios en un proceso de lavado de activos Método: El estudio fue cuantitativo de tipo descriptivo y exploratorio; el estudio transeccional no experimental. Se efectuó una inspección de campo, con observaciones a los micros y pequeñas entidades empleando encuestas durante el periodo 2018-2019. Resultados: La tributación influye directamente en la pericia contable practicada a MYPES toda vez que la práctica pericial se determina de una contabilidad netamente para fines tributarios, con formulación de profesionales externos que contiene incoherencias e inexactitudes propias con las transacciones que practica su organización Conclusiones: Los datos obtenidos como producto del estudio han permitido establecer que las micro y pequeñas empresas quedan a merced de una Tributación que condiciona su contabilidad y por ende la pericia contable practicada debilitándose propia a ser desestimada ...

RESUMO O objetivo deste trabalho é propor uma reflexão crítica acerca do papel da branquitude na produção de saberes acadêmicos na Linguística Aplicada Crítica, consonante com seu horizonte de justiça social, ao se ocupar de fenômenos sociais em que a linguagem enquanto sociossemiose tem papel fundamental. Apoiada no paradigma simultaneamente decolonial (CURIEL, 2017) e interseccional (COLLINS, 1990), defendo sua vocação necessariamente antirracista, no contexto dos embates contra-hegemônicos de uma academia entendida como instanciação do mundo "cubo-branco" (KILOMBA, 2019), para configurar a área como efetivamente crítica, a partir da consolidação de uma epistemologia antirracista que atravesse o campo. Nesse sentido, destaco a necessidade de escrutínio da branquitude enquanto conjunto de práticas sociais (CONCEIÇÃO, 2020), refletindo sobre performances raciais (MELO, 2018) da branquitude crítica (CARDOSO, 2017) na academia. Tendo como pressuposto o caráter crítico-reflex...

Manifest destiny From the annexation of Mexico to the occupation of Iraq, a common theme threads its way, as a kind of political ethos legitimizing brutal intervention in the name of democracy. While the first instance couched itself in a new ideology called "Manifest Destiny," the second attempted a more juridical form of projective self-defense called pre-emption. These constitute the end-points of a 150-year period in which the US has intervened aggressively in other nations over a hundred times. 1 A common structure inhabits the political justifications for these interventions, which seem strange at the hands of a democratic government and system. But the same structure is seen to inhabit the machinery of that democracy, namely, its twoparty system. It is the nature of that structure that I wish to examine here. During the Congressional and popular debates on the annexation of Mexican territory in 1846, a peculiar dilemma arose (RMD, 231) 2. Should the US annex or colonize the Mexican territory? Many whites opposed annexation in favor of colonization because they feared that accepting the Mexicans as citizens would corrupt the racial purity of 1. Prof. Zoltan Grossman tabulates well over 110 instances of US military intervention in the world (khttp://www.neravt.com/left/invade.html). See also Michael Parenti, Imperialism 101 (City Lights, 1995); US War Crimes in the 20th Century

Las reformas que han sufrido los Códigos de Procedimientos Penales y Civiles a partir del 2008, adoptando la práctica de juicios orales en materia penal 1 , civil 2 y familiar 3 , así como el de Comercio, para que sea la aceptable en un determinado tipo de acciones mercantiles 4 , impone diversa modalidad a la forma

Por conseguir expor diferentes correntes do pensamento afrodiaspórico
através de suas diferenças e aproximações, avançando também em discussões importantes para os estudos da performance no Brasil, Cativeiro se torna uma referência importante para pesquisadores desses campos. Mais especificamente, também ressalto o importante esforço que a obra de Osmundo Pinho leva a cabo em termos de oferecer ao leitor instrumentos metodológicos e boa fundamentação teórica interdisciplinar para que uma formalização e historicização das diferentes vertentes do pensamento negro radical seja cada vez mais possível entre nós.

The objective of this article is to assess traditional or specialized auditing is tools, applicable to accounting expertise. In his expert work, the public accountant uses traditional auditing tools which are interviews, surveys, questionnaires, opinion, traces or traces, observation, sampling, field notebook and specialized tools (software); Zifra, ACD Auditor, ACL, IDEA. Methodologically, it is a documentary-type study, where, through secondary sources of information, information is obtained on the tools that the auditor uses in his assignment,-traditional and specialized-. It is concluded that the tools are of vital importance in an audit, they give endorsement and reliability to the financial statements of each company, based on the constant updating of our world.

These remarks consider Andrew Fiala's Tyranny from Trump to Plato in the context of political apathy and climate pessimism. First, I raise the issue of whether or not some form of tyranny might be necessary in dealing with the crisis of climate change. Second, I express some skepticism about Fiala's dual remedies of moral education (Ch 8) and constitutional wisdom (Ch 9) to face our present political challenges.

Throughout the 1950s the Liberal Party of South Africa suffered severe internal conflict over basic issues of policy and strategy. On one level this stemmed from the internal dynamics of a small party unequally divided between the Cape, Transvaal and Natal, in terms of membership, racial composftion and political traditon. This paper and the larger work from which it is taken , however, argue inter alia that the conflict stemmed to a greater degree from a more fundamental problem, namely differing interpretations of liberalism and thus of the role of South African liberals held by various elements within the Liberal Party (LP). This paper analyses the political creed of those parliamentary and other liberals who became the early leaders of the LP. Their standpoint developed in specific circumstances during the period 1947-1950, and reflected opposition to increasingly radical black political opinion and activity, and retreat before the unfolding of apartheid after 1948. This particular brand of liberalism was marked by a rejection of extraparliamentary activity, by a complete rejection of the univensal franchise, and by anti-communismthe negative cgaracteristics of the early LP, but also the areas of most conflict within the party. The liberals under studyincluding the Ballingers, Donald Molteno, Leo Marquard, and otherswere all prominent figures. All became early leaders of the

This paper isn’t as general is it appears. I’m interested primarily in the pessimism of Arthur Schopenhauer, and, although I will talk a little more generally both about Schopenhauer’s own politics and about how it has been interpreted historically, I’m most interested in investigating a possible relation between this pessimism and the politics of Afropessimism and its near neighbors. The first constraint is reasonable: Schopenhauer’s philosophy is the locus classicus of pessimism. And—we sometimes forget today—a pessimistic set of philosophies based explicitly in Schopenhauer, was one of the most popular philosophical movements ever (in the West). So, if one wants to talk about pessimism, it’s reasonable to start with Schopenhauer (and only contingently because he’s the philosopher I happen to know most about). As for Afropessimism, it’s far and away the most significant contemporary variety of pessimism, and I’m interested in seeing how its politics are related—if at all—to the canonical politics of pessimism.

Este artigo demonstrará o potencial indisciplinar do que definiremos como escritas insubmissas da história. Isso será feito em dois momentos: inicialmente através da procura de Hortense Spillers por uma "nova gramática", capaz de redefinir a forma estereotipada como os negros são pensados e escritos no presente; em seguida, terá como foco o conceito de "fabulação crítica", proposto por Saidiya Hartman, que é tanto uma alternativa teórica para exceder ou negociar lacunas do arquivo da escravidão, quanto uma reflexão indisciplinar sobre o que faz o historiador. Antes, porém, explicaremos como essas escritas insubmissas da história fazem parte de uma tradição radical negra, que, desde o final do século XIX, tem se insurgido contra o disciplinamento epistêmico ocidental. Desafios teóricos, veremos, que semprem estiveram profundamente conectados com as demandas político-sociais dos protestos radicais contra a violência antinegra nos Estados Unidos. Ao término, a partir das considerações de Spillers e Hartman, este texto enseja pensar a indisciplina como um fim radical possível em um mundo antinegro.

Um livro com formas rebeldes e experimentais. De uma parte, vidas singulares imersas nos guetos da Filadélfia e de Nova Iorque na virada do século XIX para o XX. De outra parte, o próprio modo de contar estas histórias produz um efeito revirada, uma obra audaciosa e tenaz capaz de revigorar as ciências humanas. É interessante que tal movimento venha do campo das letras-área de formação e docência de Saidiya Hartman. Afinal, as artes não apenas são objetivos de pesquisa para a história ou a antropologia; de fato, elas inventam novos modos de pensar, adicionam elementos até então imponderáveis no estabelecido. Saidyia Hartman tem bacharel em ciências pela Universidade de Wesleyan (1984) e um PhD pela Universidade de Yale (1992). Foi bolsista de diversos programas como Fulbright, Rockefeller, Whitney Oates e MacArthur. Entre os anos de 1992 a 2006, lecionou no Departamento de Inglês e Estudos Afro-Americanos da Universidade da Califórnia, em Berkeley. No ano seguinte, em 2007, ingressou no corpo docente da Universidade de Columbia, onde atualmente é professora no Departamento de Inglês e Literatura Comparada. Recebeu prêmios como o Narrative

Este artigo demonstrará o potencial indisciplinar do que definiremos como escritas insubmissas da história. Isso será feito em dois momentos: inicialmente através da procura de Hortense Spillers por uma "nova gramática", capaz de redefinir a forma estereotipada como os negros são pensados e escritos no presente; em seguida, terá como foco o conceito de "fabulação crítica", proposto por Saidiya Hartman, que é tanto uma alternativa teórica para exceder ou negociar lacunas do arquivo da escravidão, quanto uma reflexão indisciplinar sobre o que faz o historiador. Antes, porém, explicaremos como essas escritas insubmissas da história fazem parte de uma tradição radical negra, que, desde o final do século XIX, tem se insurgido contra o disciplinamento epistêmico ocidental. Desafios teóricos, veremos, que semprem estiveram profundamente conectados com as demandas político-sociais dos protestos radicais contra a violência antinegra nos Estados Unidos. Ao término, a partir das considerações de Spillers e Hartman, este texto enseja pensar a indisciplina como um fim radical possível em um mundo antinegro.

Resumen En la actualidad no existe alguna materia dentro de la retícula del futuro Ingeniero Electricista en la que se contemple algo relacionado con la Formulación de Dictámenes Periciales e Informes Técnicos, de tal manera que cuando se ría Eléctrica, el egresado de esta carrera, debe ser nombrado por un Colegio o Asociación, y avalado por esta entidad además de que no tiene ningún conocimiento previo para desarrollar el trabajo, que es parte de su alternativa del campo de acción. Por otra parte el Informe Técnico es un trabajo sobre algo existente. Tiene su origen en un problema de origen técnico y puede definirse como la exposición por escrito de las circunstancias observadas en el reconocimiento de precios, edificaciones, documentos, etc, o el examen de la cuestión que se considera, con explicaciones técnicas y económicas. Cuando por ejemplo algún profesor del nivel superior un aspecto que puede determinar si cumple o no con dicha cota, es saber redactar un informe técnico de alguna función desarrollada como haber coordinado alguna actividad durante el año que se evalúa.

This article explores the ethical and strategic thought of Bong Joon-ho's Okja, a film about a Korean adolescent and a genetically modified pig who save each other's lives. In part one, I convene Bong Joon-ho and Frank Wilderson to explore how human supremacy and White supremacy work together. I argue that Okja connects super-pigs' suffering to Black, Indigenous, Latino/a, and Asian suffering in the Americas, with the implication that non-White and non-human struggles for liberation are inseparable. That said, Bong insists that the Americas are not the entire world, in order to imagine liberatory responses which arise and arrive elsewhere. Hence, in part two, I resituate the transatlantic question of racial/species oppression in Okja within a transpacific analytic of global capitalism and US empire. I investigate how both humans and super-pigs, across both racial and species lines, can forward liberation projects within asymmetrical situations of conflict. My thesis is that Bong Joon-ho proposes that, in such situations, subversions among intimates are more valuable and useful than alliances among strangers.

I suggest that transposing Euripides's myth into modern black contexts often endows ancient Greek drama with epistemological primacy, whether seeking the "universal" redemption it has long exemplified, or resisting that primacy through the return to a "past" or "heritage" foreclosed by the catastrophe of racial slavery. My critique is not of the substance of the works these two books showcase, all of which constitute important contributions to theater activism. Rather, I aim to expose the transpositional limits of the figure of Medea, whose racial marking (to which I suggest Euripides hints, whether consciously or not), while signifying as stranger/outsider, is often obscured by a gendered, geographical and/or existential "othering," rather than recognized as a plight of ontological proportion. As such, a blackened Medea can appear to possess the (structural) capacity afforded by her godly, supra-subject position. But what are the incalculable depths of her subjection and dishonor when her blackening pitches her "being" into an ontological dilemma that neither catharsis, nor the intervention of a deus ex machina can recuperate?

Tuesdays and Thursdays 11-2, by appt. Course Overview At the center of this course are the questions: "What does it mean to be human?" and "What will it mean to be human?" We will interrogate the imaginaries of these speculative fiction micro-subjects-horror, science fiction and fantasy-to uncover the ways in which gender, race, class, and sexuality are figured, embodied and envisioned. More specifically, developing a framework grounded in black feminist criticism and theory, philosophy and film theory, we will work to understand "blackness" as a philosophical concept, racial signifier and political position that challenges and extends our understandings of gender, sexuality, and class. Texts covered include readings and excerpts from Julia Kristeva, Hortense Spillers, Frank Wilderson, Sylvia Wynter, Barbara Creed, and Saidiya Hartman. Screenings will include independent and mainstream cinema as well as popular television shows from the US and the UK. Confidential Private Except in extreme circumstances, involving imminent danger to one's self or others, nothing will be shared without your explicit permission. Conversations are kept as confidential as possible, but information is shared with key staff members so the University can offer resources and accommodations and take action if necessary for safety reasons.

BANCO DE PREGUNTAS MATERIA: AUDITORIA FORENSE 561. ¿Qué es el Fraude? R.-Son declaraciones incorrectas y omisiones de cifras intencionales en los registros e información que pueda incluir datos fraudulentos y malversaciones de fondos. 562. ¿Cómo se define la Corrupción? R.-Se define como el ofrecimiento, dádiva, intento, solicitud o aceptación de un estímulo o recompensa que pueda influir en las acciones tomadas por la entidad, sus miembros o sus funcionarios sus intereses. 563. ¿Qué es un Acto Ilegal? R.-Es la violación a las leyes o reglamentos que pueden tener un efecto directo o indirecto en la determinación de los montos influidos en la información examinada. 564. ¿Cuál es el origen del término Forense? R.-El término "forense" proviene del latín "forensis" que significa "público y manifiesto" o "perteneciente al foro" a su vez, "forensis" se deriva de "fórum", que significa "foro", "plaza pública", "plaza de mercado" o lugar al aire libre". 565. ¿Cómo se define la Auditoria Forense? R.-Es la exploración o examen crítico de las actividades, operaciones, hechos económicos y procesos integrantes, a través de los procedimientos técnicos de auditoría, para determinar la ocurrencia de hechos ilícitos relacionados con el aprovechamiento ilegal de los bienes y recursos de un ente público o privado. Tales procedimientos tienen por fin obtener evidencia valida y suficiente para ser usada ante las autoridades jurisdiccionales. 566. ¿Qué es una irregularidad? R.-Son declaraciones incorrectas y omisiones de cifras intencionales en los registros e información que pueda incluir datos fraudulentos y malversaciones de fondos.

Auditing fulfills a substantive function as an instrument of internal control in respect of activities of economic operators. But, the analysis of past financial activities also requires a professional specialty commonly known as forensic auditing. This area is an essential element for resolving disputes between private parties, between these and public institutions, and between different public entities. A common example is forensic auditing´s contribution of elements for imparting justice, strengthening the opinion of public ministry agents, judges and magistrates of the different levels of government. Therefore, the objective of this work is to integrate the basic information in order to understand the reason, scope and application of the aforementioned specialty in Latin America. The methodology used was based on descriptive research through ethnographic design which was documented with bibliographic and hemerographic sources. The main finding is that despite the cases that occu...

El presente artículo muestra la incidencia que tiene el uso del tablero de control como herramienta especializada en el desarrollo de una auditoría forense. Este estudio se soporta desde la teoría del aseguramiento y de forma adyacente, la teoría del control. La literatura muestra que para este tipo de investigación, la metodología que más se ajusta es el estudio de caso con unidades incrustadas —varias unidades de análisis dentro del caso— planteado por Robert K. Yin (2005), en el cual las unidades se definieron como análisis de las etapas de una auditoría forense y aplicación del tablero de control al caso de estudio. Ahora bien, el resultado del proyecto de investigación pone en evidencia que el tablero de control —como herramienta especializada de análisis de datos— genera indicios sobre distorsiones, tendencias o resultados de indicadores que se salen de los parámetros establecidos en las fases de planeación, ejecución y dictamen de una auditoría forense.

In this paper, I weave together insights from Black and post- colonial feminist theory and Black geographies to think through the theoretical and political provocations offered by the concept of the Black Mediterranean. First, I discuss the notion of the Black Mediterranean, and how it both draws upon and extends Paul Gilroy’s Black Atlantic. Then, I turn to consider how the Black Mediterranean complicates universalizing narratives that read Blackness solely through the geographies of racial slavery and the plantation. From there, I reflect on the fraught but necessary work of trans- lating Blackness across distinct yet interconnected global geographies and histories of racial formation. Finally, I con- clude with lessons the Black Mediterranean offers for abo- litionist, antiracist, anticolonial, and no-border struggles unfolding across the world in this political moment. The experiences of Black Italians (who are racialized subjects, former colonial subjects, and have direct connections to migration and border regimes) demonstrate the importance of developing more capacious political formations that are not oriented on descent-based, identitarian claims but rather on shared political visions, intertwined histories of struggle and resistance, and nonlinear diasporic entanglements that disrupt state systems of categorization.

This article shows the impact of physical evidence on the audit engagement as a tool to support the auditor's opinion, hence the importance of the sufficiency, relevance and competence of the evidence, as well as the quality and clarity of Working papers; Establishing comparisons and substantiations with what was reviewed and found in the audit procedure. Mainly it consists of two uses, the first one is accounting where it supports the audit process and includes the financial information from which the financial statements are obtained, as other information with justifiable potential, the second represents a material probative element, with the purpose to determine the differences and contents in a figure with demonstrative and investigative capacity. That is , they have a verifying vocation, In this regard, it is important to verify the value and potential of the physical evidence.

Using film, television, archival materials, and new media art, this dissertation asks how politically enforced constraints on Black being--especially the origination of racial blackness in slavery and the ongoing availability of Black bodies to gratuitous and structural violence--work through subsequent Black performances of leadership. The philosophical breadth of the concept of new media and of the constituent elements of slavery as elaborated by Orlando Patterson invites close study of the ways that human beings can serve as new media. The impulse to create an all-new form of being known as the Black allowed a new human labor technology for western Europeans to mediate their libidinal desire and political demands. This dissertation engages the ways this technological paradigm extends into the present.

In recent years there is growing concern about the lack of integrity in scientific research. To solve this problem, proposals are being made and measures are taken to alleviate it. The objective of this work is to approach this situation, discussing the adequacy of the measures that are usually being taken to solve it. Finally, a change of strategy is proposed to address the issue, based on ethical training programs for researchers.

año 1973, enuncia una lista de actividades a ser realizadas por el profesional contable independiente. La Federación de Colegios de Contadores Públicos de Venezuela ha emitido las declaraciones de normas sobre trabajos especiales con la intención de estandarizar dichos trabajos. Toda prestación de servicio especial debe estar apegada al comportamiento ético, se debe establecer un contrato de servicio donde se indiquen las cláusulas de servicio. Esta investigación de tipo documental y analítica, está orientada a identificar la evidencia de trabajo en los servicios especiales prestados por los contadores públicos. Estas evidencias pueden ser: Físicas, documentales, testimoniales y analíticas. Permite esta investigación, describir al profesional contable los procedimientos a utilizar en cada prestación de servicio, orientando de esta manera un trabajo de alta calidad. Palabras clave: Evidencia, profesional contable, servicios contables. RESUMEN The Practice of Public Accounting Law created in 1973, sets out a list of activities to be performed by the independent public accounting professional. The Federation of Public Accountants of Venezuela has issued policy statements on special assignments with the intent to standardize theseactivities. Any special service made by public accountants must be attached to ethical behavior, andthe clauses should be establish and indicated on a service contract. This paper is a documentary and analytic research, and the main objective is to identify evidence of work in the special services provided by independent public accountants. This evidence may include: physical, documentary, testimonial and analytical. This research also allows to describe professional accounting procedures used in each service contract, to make work of high quality.

Dans l’histoire africaine-américaine, le pessimisme ne porte pas sur les Noirs, mais sur la capacité de la société blanche à dépasser sa négrophobie. Et si les idées et réformes que nous tenons pour progressistes n’étaient que des métamorphoses du racisme ? À l’ère de Black Lives Matter, la permanence de la déshumanisation et de la mise à mort des Noirs apparaît comme un socle de nos sociétés civiles.
Ce livre s’oppose aux visions simplistes, lisses ou iréniques de la pensée africaine-américaine actuelle. L’intersectionnalité n’est pas la seule manière de penser race, genre et classe d’un point de vue noir. Noirceur présente un ensemble de théories iconoclastes, de débats contemporains et de stratégies politiques pour repenser radicalement l’avenir des vies noires en Amérique et dans le monde.

Cases of fraud in organizations, whether public or private sector are a misfortune reality that hurts the heritages of entities and that increasingly becomes more recurrent both in our country and at global level. The forensic audit is a specialty that has as main purpose the investigation of frauds, characteristic which distinguishes it from other types of auditing, as they would be the external independent public accountants running or the internal audit that is carried out by employees of the same entity. This paper presents key aspects related to the fraud and forensic auditing, audit that is necessary when there is the possibility of the presence of administrative and financial irregularities that may end up in litigation, or is carried out through a systematic, objective and expert review which aims to investigate, report and verify the existence of fraud. The fundamental purpose of the research focused on addressing the key elements related to fraud in organizations and the r...