Os clubes de futebol profissionais brasileiros estão inseridos em um ambiente que carece de transparência e eficácia na gestão, em um contexto que exige cada vez mais profissionalização e modernização na administração dos times para fazer frente à concorrência esportiva e comercial de clubes internacionais. Dentro desse cenário, o presente trabalho apresenta uma proposta de construção de uma estrutura de governança específica para clubes profissionais, tendo sua aplicabilidade verificada em um dos times de maior impacto e alcance no futebol brasileiro (Sociedade Esportiva Palmeiras). A extensa revisão da literatura permitiu a análise de propostas nacionais e internacionais e a proposição de uma estrutura básica de governança que pode ser adotada por clubes de futebol profissionais, ampliando seu potencial de retorno social, econômico, esportivo e social. O framework inclui ações, políticas e diretrizes e se apoia em quatro pilares: Participação e Democracia; Gestão, Funcionamento e Sustentabilidade; Transparência, Comunicação e Prestação de Contas; e Solidariedade e Responsabilidade Social. Na sequência, a viabilidade do modelo proposto foi analisada por meio de um estudo de caso conduzido em um dos maiores clubes do futebol brasileiro e atual campeão da primeira divisão nacional. Os conceitos apresentados contribuem para a formação de um conjunto teórico que pode orientar a discussão sobre os princípios que embasam uma estrutura de governança corporativa (GC) dos clubes de futebol profissionais. Acredita-se que a discussão desenvolvida neste trabalho amplia o debate sobre o impacto da governança como ferramenta de modernização e profissionalização administrativa no futebol e no relacionamento entre os clubes e os diversos atores do ambiente em que atuam, incluindo torcedores, associados, sócios torcedores, dirigentes, atletas, acionistas, investidores, federações, ligas, patrocinadores, mídia, sociedade e governos. / Brazilian professional soccer clubs find themselves in an environment that lacks transparency and efficiency in their management, in a context that increasingly requires professionalization and modernization in the management of clubs in order to face the sport and commercial competition with international clubs. In this regard, this work shows a proposal to build a specific governance structure for professional clubs, having its applicability confirmed in one of the clubs with a high impact and reach in the Brazilian soccer game (SociedadeEsportivaPalmeiras). The comprehensive literature review performed allowed to analyze national and international proposals and the proposition of a governance basic structure that can be adopted by professional soccer clubs, improving their potential in social, economic, and sport return. The framework of the work comprises actions, policies and guidelines that build on the following four pillars: Participation and Democracy; Management, Operation and Susteinability; Transparency, Communication and Accountability; and Solidarity and Social Responsibility. Next, the feasilibility of the proposed model was analyzed by means of a case study done in one of the major Brazilian soccer clubs and currently champion in the first national division. The concepts presented contribute to creating a theoretical set that can guide the discussion about the principles that lay the foundation of the corporate governance (CG) of professional soccer clubs. The discussion developed in this work is believed to expand the discussion about the impact of governance as a modernization tool and administrative professionalization in soccer and in the relationship between clubs and the different actors of the environment where they work, including supporters, club members, partner supporters, managers, athletes, shareholders, investors, federations, leagues, sponsors, media, society and governments.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-09-28T15:11:02Z No. of bitstreams: 1 abnernunesemerichdepaula.pdf: 994732 bytes, checksum: b06954b23f9208b66a56f299cadd19ef (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-10-09T19:22:40Z (GMT) No. of bitstreams: 1 abnernunesemerichdepaula.pdf: 994732 bytes, checksum: b06954b23f9208b66a56f299cadd19ef (MD5) / Made available in DSpace on 2017-10-09T19:22:40Z (GMT). No. of bitstreams: 1 abnernunesemerichdepaula.pdf: 994732 bytes, checksum: b06954b23f9208b66a56f299cadd19ef (MD5) Previous issue date: 2016-11-30 / A presente dissertação é desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação (PPGP), do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão estudado irá discutir a experiência da correção por indicadores externos à escola, em especial pelo nível socioeconômico dos estudantes, na configuração do indicador de qualidade das escolas estaduais do Espírito Santo, utilizado pela SEDU em função de uma política de bonificação por desempenho. Para tanto, definimos como objetivos para este estudo: descrever os indicadores de desempenho das escolas; identificar uma possível correlação entre desempenho escolar e nível socioeconômico; e propor alterações que permitam maior equidade no desenho do indicador. Assumimos como hipótese que a correção pelos fatores externos à escola, apesar de influenciar positivamente os indicadores de qualidade das escolas de baixo nível socioeconômico, pode não ser o suficiente para permitir a comparabilidade entre as escolas de semelhante nível socioeconômico, já que, nas escolas da Grande Vitória, o efeito dos fatores externos parece ser maior que no interior do estado. Realizamos a discussão a partir de referenciais teóricos em dois eixos de análise: a correlação entre nível socioeconômico e desempenho do estudante (BROOKE, 2013, SOARES, 2004; SOARES e ANDRADE, 2006; SOARES E ALVES, 2013) e as políticas de responsabilização com base em avaliações (BONAMINO E SOUZA, 2012; PASSONE, 2014; BROOKE, 2006; 2011; 2013; FERREIRA, 2014; E TAVARES E PONCZEK, 2013). Por meio de pesquisa bibliográfica dos resultados de desempenho, nível socioeconômico e indicador de qualidade das escolas estaduais, identificamos uma forte correlação entre o nível socioeconômico do estudante e o desempenho acadêmico apenas na Grande Vitória. No interior do estado, a correlação encontrada não parece ser forte. Além disso, nas escolas da Grande Vitória, há uma forte correlação inversa entre os fatores externos e aqueles indicadores de qualidade utilizados pela Secretaria de Estado da Educação, a despeito da relevância dessa correção na melhoria dos indicadores. A partir de entrevistas semiestruturadas com o Subsecretário de Administração e Finanças e um diretor do Sindicato dos Trabalhadores em Educação do Espírito Santo, identificamos possibilidades para explicar as correlações encontradas. Diante dos achados da pesquisa, sugerimos a alteração do indicador, com o acréscimo de uma variável para o cálculo e a definição de escolas prioritárias, nas periferias da Grande Vitória. / This dissertation is developed in the scope of the Mestrado Profissional em Gestão e Avaliação da Educação (PPGP), of the Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). The management case studied will discuss the experience of correction by indicators external to the school, especially by socioeconomic status of students, in the composition of the quality indicator of the state schools of Espírito Santo, used by SEDU (State Secretariat of Education) due to a policy of bonus by performance. Therefore, we set as objectives for this study: describe the performance indicators of schools; identify a possible correlation between academic performance and socioeconomic status; and propose alterations that would allow greater equity in the design of the indicator. We assume the hypothesis that the correction by factors external to the school, despite being a positive influence to the quality indicators of the low socioeconomic level schools, may not be enough to allow the comparability between schools of similar socioeconomic levels, since, in schools of Grande Vitória (Vitória‟s metropolitan area), the effect of the external factors seems to be greater than in the state‟s countryside. The discussion was held from theoretical references in two axes of analysis: the correlation between socioeconomic status and performance of the student (BROOKE, 2013, SOARES, 2004; SOARES e ANDRADE, 2006; SOARES E ALVES, 2013) and the accountability policies based on evaluations (BONAMINO E SOUZA, 2012; PASSONE, 2014; BROOKE, 2006; 2011; 2013; FERREIRA, 2014; E TAVARES E PONCZEK, 2013). Through literature review of the results of performance, socioeconomic level and quality indicator of the state schools, was identified a strong correlation between the socioeconomic status of the student and academic performance only in Grande Vitória. In state‟s countryside, the correlation found doesn‟t seem to be strong. Moreover, in Grande Vitória‟s schools, there is a strong inverse correlation between external factors and those quality indicators used by SEDU, despite the relevance of this correction in the improvement of the indicators. From semi structured interviews with the Undersecretary of Management and Finances and a director from the Union of Workers in Education of Espírito Santo, were identified possibilities to explain the correlations found. Facing the research findings, the alteration of the indicator is suggested, with the addition of a variable for calculating and defining priority schools, on the suburbs of Grande Vitoria.

Em um ambiente altamente competitivo, onde a disputa por clientes rentáveis torna-se cada vez mais acirrada, a crescente importância das ações de marketing como atividades estratégicas ganham destaque. Este papel traz consigo cobranças, deveres e responsabilidades a serem cumpridas em um ambiente corporativo. Torna-se natural que a alta gestão das companhias exija avaliações de desempenho pautadas pela mensuração dos resultados através de métricas bem definidas e estabelecidas. Mais que indicadores de resultados, as corporações necessitam justificar seus investimentos com maior responsabilidade de forma a garantir transparência junto aos Stakeholders, assim como proporcionar uma melhor remuneração aos Shareholders. Os princípios de Governança Corporativa, Accountability e Compliance tornam-se essenciais nas corporações que exercem as melhores práticas de mercado e utilizam métricas de desempenho como meio de prestação de contas. Àquelas que possuem orientação para mercado necessitam de métricas adequadas e específicas que meçam a satisfação do cliente visando assegurar-lhes uma entrega de valor superior frente aos competidores, pois clientes são ativos de marketing significativos e geram valor para o acionista. Esta dissertação tem por objetivo estudar métricas de desempenho, que são utilizadas regularmente pelos gestores de marketing para análise de resultados, alocação de recursos e Accountability. Para que o objetivo ora proposto fosse alcançado, o estudo foi organizado em duas etapas, onde a primeira aborda o levantamento do referencial teórico, que visou organizar o conhecimento das métricas de desempenho proposto em literatura, sobre a evolução do pensamento de marketing e sua influência no desenvolvimento e utilização de métricas para aferir resultados, alocação de recursos, valor para o Acionista, Accountability em marketing e seus objetivos, orientação para mercado e Métricas de desempenho e aplicações. A segunda etapa abrange a pesquisa empírica, que proporcionou a identificação das métricas mais difundidas e utilizadas pelas empresas farmacêuticas de medicamentos isentos de prescrição no Brasil e seus gestores de marketing, para aferir resultados, subsidiar alocação de recursos e Accountability em Marketing, bem como àquelas que são consideradas mais importantes por estes profissionais. Este estudo foi desenvolvido por meio de uma abordagem quantitativa, através de levantamento, utilizando um questionário estruturado (survey), via internet, o qual foi aplicado em gestores de marketing de empresas farmacêuticas de medicamentos isentos de prescrição. A análise dos dados obtidos por meio da pesquisa empírica foi descrita de forma detalhada, assim como os achados da utilização das métricas em acordo com perfil da empresa, seja por tamanho ou origem. Dentre os principais resultados encontrados e por meio da análise das evidencias apresentadas, as métricas mais utilizadas são as métricas de margens e lucros e financeiras, quando analisamos empresas multinacionais, e, as empresas nacionais, embora também façam uso das métricas de margens e lucros, utilizam com mais intensidade em seu lugar as métricas de mapeamento, segmentação e posicionamento de mercado, associadas às financeiras. / In a highly competitive environment where competition for profitable customers becomes increasingly fierce, the growing importance of marketing actions as strategic activities is highlighted. This importance carries duties, responsibilities, and requests to be met in a corporate environment. It becomes natural that top management of companies requires performance evaluations based on well-defined and established measurements of results. More than indicators of results, corporations need to justify their investments with greater responsibility to ensure transparency with stakeholders, as well as provide better remuneration to Shareholders. Principles of Corporate Governance, Accountability and Compliance become essential in corporations that exert the best market practices and use performance metrics as a means of accountability. Those that have market orientation require appropriate and specific metrics that measure customer satisfaction in order to ensure the delivery of superior value compared to competitors, because customers are marketing assets and generate significant shareholder value. This thesis aims to study performance metrics, which are regularly used by marketing managers to analyze results, resource allocation and Accountability. To reach the proposed objective, this study was organized in two parts: the first deals with the survey of theoretical framework, which aimed at organizing knowledge of the performance metrics proposed in the literature, the evolution of marketing ideas and their influence in the development and use of metrics to measure results, resource allocation, value for Shareholders, Accountability and marketing objectives, market orientation and performance metrics and applications. The second part covers the empirical research, which yielded the identification of the most widespread marketing metrics used by non-prescription drug pharmaceutical companies in Brazil and their managers to measure outcomes, support resource allocation and Accountability in Marketing, as well as those that are considered most important by these professionals. This study was conducted via a quantitative approach, through a structured questionnaire (survey), via the Internet, where the survey instrument was proposed to marketing managers of non-prescription drug pharmaceutical companies. The analysis of data obtained through empirical research has been described in detail, as well as the findings of the use of metrics in accordance with company profile, either by size or origin. Among the main findings and analyzing the evidence presented, the most frequently used metrics are financial and margins & profits when we are analyzing multinational companies. When we analyze the domestic companies, although it also makes use of margins & profits metrics, they used more intensively in its place mapping, segmentation and market positioning metrics, associated with financial metrics.

Magister Legum - LLM / South Africa

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-16T18:05:10Z No. of bitstreams: 1 Rodrigo do Carmo Molina.pdf: 915077 bytes, checksum: be89ebaf9f585b651d1197a86bcb3786 (MD5) / Made available in DSpace on 2016-05-16T18:05:10Z (GMT). No. of bitstreams: 1 Rodrigo do Carmo Molina.pdf: 915077 bytes, checksum: be89ebaf9f585b651d1197a86bcb3786 (MD5) Previous issue date: 2016-02-17 / The main objective of this study is to analyze the Accountability Practice in Sports Organizations. Initially, we made an analysis of Corporate Governance (Models, Mechanisms and Principles), Accountability (Origins and Background Concepts, Features and Mechanisms and Models), Stakeholders (Engagement of stakeholders), Accountability and Stakeholders and Accountability in Sports Organizations. It is adopt as the ideal model of Accountability, proposed by Grant and Keohane with seven mechanisms, namely: Supervisor, Supervision, Tax, Legal Market, couples and Reputation. Following in a multiple case study in the Brazilian Volleyball Confederation - MH and the Brazilian Confederation of Rugby, we interviewed two Internal Stakeholders and three External Stakeholders by organizing, through a semi-structured script for checking the practice of Accountability in these institutions. Subsequently, we performed a detailed study of the data obtained in interviews and documents, websites relating to these organizations, as well as an intra-case analysis and inter-cases. That said, it was noticed that the adopted model of Accountability as ideal for sports organizations is not fully implemented in the studied organizations. It turned out a very great absence in organizations studied with regard to the specific definition of Accountability. According unanimity of respondents, it was realized a major lack in the training of managers of these institutions. Soon, achieved the objectives of this study was possible a better understanding of Accountability Practice in Sports Organizations. / O objetivo principal deste trabalho é analisar a Prática do Accountability em Organizações Esportivas. Inicialmente foi feita uma análise sobre: Governança Corporativa (Modelos, Mecanismos e Princípios), Accountability (Origens e Antecedentes, Conceitos, Características e Mecanismos e Modelos), Stakeholders (Engajamento dos Stakeholders), Accountability e Stakeholders e Accountability em Organizações Esportivas. Sendo adotado como modelo ideal de Accountability, o proposto por Grant e Keohane com sete mecanismos, a saber: Hierárquico, Supervisão, Fiscal, Legal, Mercado, Pares e de Reputação. Na sequência, em um estudo de caso múltiplo, na Confederação Brasileira de Voleibol – CBV e na Confederação Brasileira de Rugby, foram entrevistados dois Stakeholders Internos e três Stakeholders Externos por organização, por meio de um roteiro semiestruturado para a verificação da prática do Accountability nessas instituições. Ato contínuo, foi realizado um estudo detalhado dos dados obtidos nas entrevistas e de documentos, dos websites referentes a estas organizações, além de uma análise intra-casos e inter-casos. Isto posto, percebeu-se que o modelo adotado de Accountability como ideal para organizações esportivas não é aplicado na íntegra nas organizações estudadas. Detectou-se uma ausência muito grande nas organizações estudadas no que tange à delimitação específica do Accountability. Segundo a unanimidade dos entrevistados, percebeu-se uma carência muito grande na capacitação dos gestores destas instituições. Logo, atingidos os objetivos do trabalho foi possível um melhor entendimento da Prática do Accountability em Organizações Esportivas.

Thesis (MPA.) --University of Limpopo, 2017 / This study was undertaken to evaluate the effectiveness of the oversight role of the Portfolio Committee on Education, in determining their influence on accountability functions by the Department of Education. The overall aim is to provide an understanding into inherent challenges in the oversight role of the Portfolio Committee on Education in the Limpopo Legislature. The study further aimed to collect data on the role played by the Members of the Education Portfolio Committee on how they exercise their oversight role in ensuring that the Department of Basic Education delivers quality service to the public. As such, the study was conducted from a qualitative perspective; using interviews and documentation analysis. The results of this study indicate that although Members of the Limpopo Legislature, particularly Members of the Portfolio Committee on Education, are capacitated to conduct oversight over the Department of Basic Education, there are still gaps and challenges as far as the oversight role of Parliament is concerned. The study further reveals that the Portfolio Committee’s ineffectiveness when performing its oversight may be attributed to the Department’s lack of co-operation, submission of poor quality reports, non-compliance with rules and regulations, Public Finance Management Act (PFMA) (and other policies), deviation from the budget, unwillingness to implement the Committee’s recommendations and failure to submit required documentation to Standing Committee on Public Accounts (SCOPA) and the Auditor General’s (AG) Office. / Limpopo Legislature

The Swedish corporate law scholars have long debated whether there is something similar to the American business judgment rule (BJR) in the Swedish Companies Act (SCA). Recently, the discourse shifted to claim that the BJR exists in Swedish case law and should be introduced in the SCA in the form of a statute. However, the Swedish corporate law scholars have not investigated in much detail whether the BJR should be introduced in the SCA. An eagerness to introduce the BJR might seem bewildering due to the corporate scandals at the beginning of this century and the global financial crisis of 2008–2009. These events left corporate law scholars and those in the business community with the pressing question of whether the board of directors is sufficiently accountable, and the BJR appears to do the very opposite. In view of the foregoing, this thesis examines whether the BJR should be introduced in the SCA. This examination enables a comparative analysis of the liability rules of the board of directors in Sweden and Delaware, which is the dominant source of state corporate law in the United States. This thesis also steps outside traditional legal sources and considers other disciplines such as moral and political philosophy, sociology, and the methodology of law and economics.   This thesis finds that the BJR does not balance the values of the authority of the board of directors and the need to hold it accountable for its decisions and actions in an appropriate manner because it allows the value of authority to completely dominate. An appropriate balance between these values of authority and accountability requires that none of the values be so preeminent that any of them completely dominate. The BJR is made more critical because the Delaware courts apply it generously in favor of the board of directors and adopt an inveterate attitude in cases raising duty of care, thus, weakening the duty of care as a viable and meaningful accountability mechanism. Given these findings, this thesis concludes that the Swedish legislator should only consider introducing the BJR in the SCA if it is articulated in a different way. Alternatively, if it is given a dual function to protect both the authority of the board of directors and the need to hold it accountable for its decisions and actions. The justifications behind the BJR do not change the conclusion because they do not fully defend the existence of the BJR and the dominance of the value of authority. This thesis also considers the benefits of introducing the BJR in the SCA, but they also do not change the overall conclusion.  Instead, the conclusion is strengthened by the fact that a no liability rule can emerge when the BJR is combined with other protective devices in the SCA in the same way as it does in Delaware if the BJR is not modified or given a dual function. The no liability rule appears to deter the threat of legal liability as an effective accountability mechanism, which cannot be defended by either social norms or market forces.

Philosophiae Doctor - PhD / The value of accountability as a key feature of strengthening health systems and reducing maternal, newborn and child mortality is increasingly emphasised globally, nationally and locally. Frontline health professionals and managers play a crucial role in promoting maternal, newborn and child health (MNCH) services in an equitable and accountable manner. They are at the interface between higher-level health system management and communities, facing demands from both sides and often expected to perform beyond their available means. Although accountability is a central topic in the governance of MNCH literature, it has mostly been approached at global and national levels, with little understanding of how accountability is integrated into the routine functioning of local health systems.

Performance management is prevalent in public organizations and public services, but the push for performance may harm genuine accountability. One critical reason for this is that little knowledge has developed about the scope and effect of actual accountability requirements in the public management field. This dissertation furthers our understanding of accountability and performance by distinguishing them as different dimensions of public management. Building on this distinction, the effect of accountability (A) on performance (P) and accountability management’s (M) mediating role in the relationship between accountability and performance were investigated empirically in child welfare services in Virginia. The study had two stages: interviews and a survey. The qualitative content analysis of the interviews provides several noteworthy findings. Accountability can be understood more with the terms: explanation, expectation, people/society, action/decision, and values. Conversely, performance can be considered more in line with the terms: productivity/outcome, timely work, team playing, learning, and strategy. The incompatible characteristics found between accountability and performance highlight problems behind performance-driven accountability. The survey portion of the study, built upon the interview data, also presents notable findings. (1) Accountability affects performance both directly and indirectly, and (2) accountability management matters in the relationship between accountability and performance. While the empirical literature on the A → P link focuses on the effects of competing accountability requirements, my study examines dimensions of the accountability requirements’ impact. Formal (e.g., legal) as well as informal (e.g., ethical) accountability requirements are critical for ensuring higher performance. Compliance strategies implicitly connect informal accountability requirements with work performance. The findings support the study’s argument that accountability should be stressed for better performance and highlight the need for the careful design of accountability mechanisms in social services. Ultimately, this study may serve as a foundation for future efforts to establish more appropriate accountability and performance arrangements. / Ph. D.

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