Le fondement théorique du contrôle parlementaire du budget exécuté a été prévu par la DDHC de 1789. Cependant, c’est sous la Restauration que son application fut devint possible. Ainsi, l’utilité et l’efficacité du contrôle parlementaire du budget exécuté résidèrent dans l’établissement d’un chaînage budgétaire qui avait pour finalité, non seulement la clôture d’un exercice budgétaire dans un délai assez court mais aussi de perfectionner la prévision des budgets ultérieures. Alors que la Restauration était « l’âge d’or » du contrôle parlementaire a posteriori du budget de l’État, la 3e et la 4e Républiques furent les périodes de l’abandon de la loi de règlement. Pour autant, la Ve République n’a pas amélioré la situation. Mais, la nécessité de réformer l’État a créé une occasion sans précédent pour que les Assemblées parlementaires françaises retrouvent une meilleure place parmi les institutions politiques. La LOLF du 1er août 2001, a été adoptée pour renforcer les prérogatives budgétaires du Législateur. Même si la loi de règlement n’a pas changé son caractère juridique, les documents comptables qui l’accompagnent et son adoption dans un délai très court, lui octroient toute son effectivité. En revanche l’absence d’objectif précis et pragmatique ainsi que le manque de volonté parlementaire en sont les principaux facteurs. La solution que nous proposons consiste à fixer la soutenabilité des finances publiques, exigée par les Traités européens, comme l’objectif principal de loi de règlement et à continuer la réforme de l’État afin de redonner aux parlementaires l’envie de contrôler l’exécution budgétaire. / The basis of parliamentary oversight on budget was foreseen by Human and Citizen Right’s Declaration of 1789. But, it wasn’t applicable before “Restauration”. If “Restauration” period was a “golden age” of parliamentary control on budget, the IIIrd and IVth Republic were the age of its decline. On one hand, parliamentary prerogative to amend Budget Act and on the other hand, delays in establishment of budgetary document were the essential reasons.We can observe a mutation in parliamentary budget control during the Fifth Republic. In 1958, France has adopted a new constitution to found a semi-presidential political system. But what had consequently reduced Parliament’s budget competence, was the Organic Act of the 2nd January of 1959. This limitation contributed to demotivate MPs because they considered this institution in decline. However, when the French State engaged in new reforms, Parliament tried to prepare and adopt a new Organic Act to balance again budgetary relationship. With this end in view, different mechanisms were created to reinforce parliamentary budget oversight. Nevertheless, we can not estimate the promised effectiveness until MPs haven’t political will and pragmatic objectives. We think the economical sustainability, as the most important European engagement of French Government, can be a real objective. For all that, political involvement of Parliament will be obtained when the State reform continues and the “value of money” becomes the national priority.

Magister Commercii - MCom / This thesis focuses on the National Prosecuting Authority (NPA) of South Africa between 1998 and 2017, by looking at whether it acts as an independent institution and if it strengthens the quality of democracy in the country. The research addresses various sub-research questions such as, what is independence? What is a quality democracy? Is the NPA able to foster democratic accountability? It further assesses to which extent executive influence and leadership instability affect the independence of the NPA, by looking at the relationship between the executive – the state Presidents’ and government officials – and the NPA, over the years, in terms of the law practiced. And lastly, whether the role of ANC has affected the NPA. These questions arise out of my interest to understand the NPA in terms of its constitutional mandate and how it impacts democracy. The principal concepts used to date indicates that democracy comprises several procedural norms. These democratic norms – accountability, the constraint of executive power, the separation of powers, and the rule of law form the bases for my research study; while other integral factors include independence, state capture, and dominant party systems. The research methodology for this thesis incorporated qualitative research, a case study, and triangulation. The research also included interviews, with Advocate Shaun Abrahams, Dr Silas Ramaite, Advocate Vusi Pikoli, Advocate Glynnis Breytenbach, Mr Steven Swart, Mr Lawson Naidoo, Mr Paul Hoffman, Dr Jeff Rudin, Professor Lukas Muntingh, Professor Lovell Fernandez, Mr Gareth Newham, and Advocate Mike Pothier as the interviewees. The data analysis and synthesis suggest that the lack of oversight of the NPA alongside the political dominance of the ANC has allowed for an infiltration of political influence within the institution resulting in the selective prosecution of high-profile cases. The data highlights the blurring of lines as a result of state capture which has tainted the NPA’s independence. The importance of this research study lies in the relationship of the NPA and democracy, as an erosion of the NPA essentially correlates with the weakening of democracy. Therefore it is vital to protect our independent institutions, like the NPA, as they strengthen our democracy, assist in upholding the rule of law and the Constitution.

Quality assurance is increasingly becoming an important aspect of higher education institutions in developing countries, as expressed in the development of relevant policies, structures and systems at national and institutional levels. This thesis critically examines the nature of quality assurance policies and practices in selected universities in the Southern African Development Community (SADC), as well as the factors that shape these policies. Through a close examination of these policies and practices, the thesis explains why some universities realise better quality than others, even though they fall within the same geographical region and share relatively similar historical legacies. Although this study was largely qualitative, it did not preclude quantitative dimensions. Integrating the two approaches made it possible not only to triangulate data, but also to engage in multidimensional analysis of some of the phenomena under investigation. While debates in the literature locate quality assurance within internal and external discourses, this does not sufficiently explain the tensions that were observed amongst the various stakeholders within institutions, especially between management and academic staff. The manner in which institutional policies were developed, the role academic staff played in the process, and the reporting lines associated with institutional quality assurance arrangements, are reflected in staff perceptions on whether or not they regarded the policies as internal to the academic community and the extent to which they own the policies. The main contribution of this thesis to debates on quality assurance is its revelation of the complexities that arise in institutional policy making as a result of the highly differentiated nature of the academy. This aspect points at the need for institutions to pay particular care in adopting most appropriate strategies that privilege the organic development of policies within institutions. On the whole, institutions were mainly preoccupied with developing quality assurance policies and systems that are comparable to international standards, hence the heavy reliance on external/international expertise in doing so. Whilst this is not necessarily a iii bad thing, the quality assurance systems that were developed did not take into account the contextual peculiarities of the studied institutions. A direct consequence of this was the development of policies and mechanisms that are more concerned with standardisation of procedures than with enhancement of academic practice. Such quality assurance systems have not resulted in the self-improvement of institutions. The establishment of quality assurance policies and the putting in place of structures and procedures are necessary but not sufficient conditions for enhancing academic practice in universities.

The purpose of this study was to examine the Computer-Assisted Instructional (CAI) method as an alternative to the Traditional method of instruction for the lowest level of remediation in the content areas of mathematics, reading, and sentence skills, and to specifically determine the comparative effectiveness of these two delivery modes in terms of student success, retention, and costs. The researcher aimed to (a) determine the extent to which ACCUPLACERª mean scores for CAI participants increase based on pre and post measures, (b) investigate the pros and cons fiscally of each method of delivery (CAI vs. Traditional), respectively, (c) examine whether CAI participants are more likely to enroll during the immediately following semester compared to students enrolled in a Traditional course, and (d) investigate the extent to which CAI participants are equally or more likely to complete successfully the course taken during the immediately following semester compared to students enroll ed in a Traditional course. The study consisted of a two-group design (CAI and Traditional), and four dependent variables. All CAI participants (N = 129) were self-selected to participate in the study. A dependent t-test found that CAI participants increased their ACCUPLACER mean scores significantly over time by 22.74 points or 72.6%. A frequency count found that retention rates were slightly higher for the Traditional group (82.3%) in comparison to the CAI group (76.6%), however, chi-square tests did not reveal a statistical significance. Chi-squares found significant increase in success rates for the CAI group as 86% passed their initial course, in comparison to 59.8% of students taught in the Traditional format. CAI participants were found to have greater success (74.1%) in subsequent classes than students taught via the Traditional instructional method (51.9%). / In addition, a straightforward comparison of expense totals between the two groups was conducted to estimate the differences in cost between the groups. The Cost-Effectiveness Analysis (CEA) model used, indicated that CAI is less expensive and more effective than Traditional instruction. The cost per credit analysis projected 54.6% savings if CAI is used as the alternative instructional modality. / by John Vassiliou. / Thesis (Ph.D.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.

A sociedade vem crescentemente buscando formas de se organizar e se aproximar de seus representantes no Estado para participar das decisões sobre questões públicas, em um contexto em que tecnologias digitais têm cada vez mais surgido como ferramentas de apoio a processos de participação. O estudo de caso da plataforma Monitorando a Cidade apresentado nesta dissertação acompanhou as experiências de Belém (PA) e Santarém (PA), para compreender como se dá o processo de interação entre atores e grupos sociais no uso de métodos de monitoramento participativo como estratégia da sociedade no controle social. Por meio de investigação qualitativa em fontes documentais secundárias, entrevistas semiestruturadas, rodas de conversa e observações, foram realizadas a sistematização do histórico e trajetória dos objetivos da plataforma desde seu desenvolvimento, identificando-a como uma tecnologia cívica que estimula a realização de monitoramentos participativos para fortalecer o controle social. Ao traçarmos os atores e papéis chave na realização das campanhas de monitoramento da merenda escolar, identificamos que todas interfaces estabelecidas entre sociedade e Estado tem como bem básico de troca a informação / Society has been increasingly pursuing ways to organize and approach its government representatives in order to contribute with decisions on public issues, in a context in which digital technologies are more and more emerging as tools to support participation processes. The case study of the Promise Trackers platform presented in this dissertation has followed experiences in Belém (PA) and Santarém (PA) to understand the interaction process between social actors and groups in the use of participatory monitoring initiatives as a strategy of society in accountability. Through qualitative research on secondary documentary sources, semi-structured interviews, conversation wheels and observations, it was carried out a systematization of the history and trajectory of the platform\'s objectives since its development, identified as a civic technology that encourages participatory monitoring to strengthen societal accountability. By tracing key actors and roles in conducting school meal monitoring campaigns, we have identified that all interfaces established between society and state have information as basic exchange

O presente estudo tem por objeto central a análise da competência disciplinar do Conselho Nacional de Justiça. Trata-se de competência concorrente ou de competência subsidiária, relativamente à atribuições das Corregedorias dos Tribunais locais? Mais do que apresentar a resposta em si competência de natureza concorrente , o trabalho busca apresentar as justificativas para esta resposta. Esta tarefa é realizada a partir da contextualização da criação do Conselho, da apresentação de sua estrutura e de seu funcionamento, bem como do entendimento jurisprudencial do Supremo Tribunal Federal acerca da constitucionalidade de sua instituição pela Emenda Constitucional n. 45, de 2004. A competência disciplinar do Conselho Nacional de Justiça busca alcançar um equilíbrio entre os importantes valores da independência e da responsabilização judicial, apresentando estreita relação com a noção de accountability e com o princípio da publicidade. Sua dimensão processual é estudada por meio da abordagem da Resolução n. 135, de 2011, que disciplina o procedimento administrativo disciplinar, da Medida Cautelar na Ação Direta de Inconstitucionalidade n. 4.638, e de decisões do próprio Conselho e do Supremo Tribunal Federal. / Il presente studio ha come scopo centrale l\'analisi della competenza disciplinare del Conselho Nacional de Justiça [Consiglio Nazionale di Giustizia organo di controllo amministrativo e finanziario del sistema giudiziario brasiliano e di supervisione sull\'operato dei magistrati]. Le attribuzioni delle Corregedorias [Ispettorati giudiziari] delle Corti locali raffigurano un esempio di competenza concorrente ovvero residuale rispetto alle attribuzioni del Conselho Nacional de Justiça? Oltre a fornire la risposta al quesito formulato, competenza di tipo concorrente, il lavoro cerca di esporre le giustificazioni a tale risposta. L\'obiettivo è conseguito tracciando le ragioni che hanno portato alla costituzione del proprio Conselho Nacional de Justiça, illustrandone la struttura e il suo funzionamento, nonché la comprensione giurisprudenziale del Supremo Tribunal Federal [Corte Suprema Federale] riguardo alla costituzionalità della sua istituzione attraverso l\'emendamento costituzionale n. 45 del 2004. La competenza disciplinare del Conselho Nacional de Justiça mira a raggiungere un equilibrio tra i valori fondamentali di indipendenza e di responsabilità dei magistrati, rivelando un nesso inscindibile con la nozione di accountability e il principio di pubblicità. L\'aspetto procedurale è esaminato attraverso l\'analisi della Risoluzione n. 135 del 2011, che regola la procedura disciplinare amministrativa, lo studio delle misure cautelari nella Ação Direta de Inconstitucionalidade [Azione Diretta di Incostituzionalità] n. 4.638 e le decisioni dello stesso Conselho Nacional de Justiça e del Supremo Tribunal Federal.

Notre thèse aborde la question des pourparlers précontractuels et la manière dont elle est régie en droit québécois. Actuellement, la loi générale des contrats n’évoque que de manière indirecte la période de négociation des contrats à travers notamment l’article 1375 du Code civil qui impose aux parties de respecter les exigences de la bonne foi dès la naissance d’une obligation. Un tel état du droit détonne quand on le compare avec les systèmes juridiques français ou allemand dans la mesure où ces derniers prévoient des dispositions légales explicites en la matière. Notre thèse insiste sur les difficultés pratiques et juridiques que soulève le droit positif québécois. Face à la complexification des contrats engendrée par l’internationalisation des échanges et la multiplication de ces derniers, le recours à des pourparlers s’est fortement généralisé et a généré un contentieux grandissant. Nous proposons donc de faire évoluer la lettre du Code civil du Québec afin que ce dernier encadre davantage la période précontractuelle en s’inspirant du droit français et du droit allemand. / Our thesis focuses on precontractual negotiations in Quebec Law. There are currently no specific rules related to precontractual negotiations in the general law of contracts. Only few rules can apply if we interprate them in a broader way they are supposed to, such as article 1375 that forces the parties to conduct themselves in good faith at the time the obligation arises. This state of law differs from both French and German legal systems where rules have been drafted to impact the way parties can act while they are negotiating a contract. Our thesis insists on practical and legal issues that arise from the way the law is actually built in Quebec. Because of the complexification of contracts linked to the internationalisation of exchanges and the multiplication of them, the phenomenon which consists on negotiating a contract appeared to be necessary and became the rule in the matter. It has, at the same time, generated an increasing litigation. Therefore, we defend the idea of a modification of the Quebec Civil Code in order to ensure that the precontractual period is taken more into account. In order to do so, we will study French and German law.

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-03-18T17:50:25Z No. of bitstreams: 1 accountability_organizacoes.pdf: 679112 bytes, checksum: b67f41290f2ccc2dbdbdfc9789f8634e (MD5) / Made available in DSpace on 2015-03-18T17:50:25Z (GMT). No. of bitstreams: 1 accountability_organizacoes.pdf: 679112 bytes, checksum: b67f41290f2ccc2dbdbdfc9789f8634e (MD5) Previous issue date: 2011-07-08 / Nenhuma / A presente pesquisa investigou de que maneira Entidades Não Governamentais no Rio Grande do Sul estão procedendo para prestar contas aos órgãos financiadores e a sociedade em geral, principalmente em relação aos recursos que lhes são confiados para desenvolver seus projetos. Em termos teóricos o estudo alinha-se ao tema Accountability o qual se reveste de fundamentos como transparência, prestação de contas, participação e responsabilização em relação aos atos praticados pelos diferentes agentes, sejam eles públicos, privados ou da sociedade civil. A prática de accountability se dá pela prestação de contas que os agentes econômicos e sociais realizam, em relação às suas ações desenvolvidas. No caso das ONGs, esta prestação de contas se dá a patrocinadores, colaboradores e a sociedade em geral, devendo a referida prestação estar baseada nos fundamentos conceituais aludidos. Para a obtenção dos dados sobre a utilização dessas práticas pelas ONGs, foi utilizada a técnica de levantamento de dados por meio de entrevistas semi-estruturadas, aplicadas a gestores de uma amostra 18 ONGs sediadas na região metropolitana de Porto Alegre - RS. O critério para escolha da amostra foi basicamente por acessibilidade aos sujeitos a serem pesquisados. Pelo instrumento de coleta, pesquisaram-se aspectos referentes às características gerais das ONGs; ferramentas de gestão para acompanhamento econômico o controle financeiro e estrutura de gestão utilizada; a sustentabilidade por meio dos mecanismos de obtenção dos recursos; a adoção do conceito de accountability na prática de governança com o objetivo de demonstrar a prestação de contas aos diversos públicos. Os dados coletados foram submetidos à análise descritiva, na qual se calcularam os percentuais de graus de utilização, baseados nas respostas obtidas, as quais foram categorizadas em escala Likert. Realizou-se complementarmente, a análise qualitativa da transcrição das respostas às questões abertas. A análise possibilitou identificar que as ONGs estudadas atuam em áreas que deveriam ser atendidos pelo Estado. Embora as organizações apresentem uma estrutura gerencial bastante reduzida, revelam adotar práticas de gestão de acordo com os princípios da accountability, prestando contas ao patrocinador e divulgando suas ações a sociedade em geral. A prática de gestão econômica e financeira, na maioria das ONGs pesquisadas, é realizada com o acompanhamento orçamentário, sendo que o processo decisório é explicitado aos colaboradores. Mesmo assim, percebem-se limitações tanto em termos de processo de gestão como no controle contábil e financeiro em algumas ONGs pesquisadas. O aspecto mais evidenciado nas entrevistas é a constante preocupação pela continuidade da organização no que tange a sua sustentabilidade. / The present research investigated how Non-Governmental Entities in Rio Grande do Sul are proceeding to render accounts to the funding agencies as well as to society in general; especially in relation to the resources they are trusted with in order to de-velop their projects. In theoretical terms, the study relates to the Accountability theme which vests itself with fundamentals such as transparency, rendering of accounts, participation and accountability in relation to acts performed by different agents, whether public, private or those of civil society. The practice of accountability takes place with the rendering of accounts conducted by economic and social agents in relation to the actions they have developed. In the case of NGOs, the rendering of accounts is offered to sponsors, collaborators as well as to general society, and the referred action should be based on the alluded conceptual fundamentals. In order to obtain the data on the usage of these practices by NGOs, the chosen technique was that of data collection through semi-structured interviews, which were applied to managers on a sample of 18 NGOs based in the metropolitan region of Porto Alegre - RS. The criterion for choosing the sample was basically the accessibility to the indi-viduals to be researched. Through the data gathering instrument, aspects related to the general characteristics of NGOs were investigated: management tools for moni-toring economic and financial control, and the management structure they used; sus-tainability through resource obtainment mechanisms; the adoption of the accountabil-ity concept on governance practice as means to demonstrate the rendering of ac-counts to various publics. The data collected were subjected to a descriptive analy-sis, in which the percentage of usage degrees was calculated, based on the re-sponses obtained, which were categorized on the Likert scale. In addition, a qualita-tive analysis of the transcript of the answers to the open questions was held. The analysis made it possible to identify that the NGOs which have been studied work in areas that should be served by the state. Although the organizations have a manage-rial structure rather reduced, they show the adoption of management practices in ac-cordance with the principles of accountability, rendering accounts to the sponsor and disclosing their actions to society in general. The practice of economic and financial management, in the majority of the surveyed NGOs, is accomplished by monitoring their budgetary performance, being the decision making process explained to col-laborators. Still, limitations in terms of management process as well as in accoun-tancy and financial control can be perceived in some of the surveyed NGOs. The most evident aspect of the interviews is the constant concern for the continuity of the organization regarding its sustainability.

A sociedade vem crescentemente buscando formas de se organizar e se aproximar de seus representantes no Estado para participar das decisões sobre questões públicas, em um contexto em que tecnologias digitais têm cada vez mais surgido como ferramentas de apoio a processos de participação. O estudo de caso da plataforma Monitorando a Cidade apresentado nesta dissertação acompanhou as experiências de Belém (PA) e Santarém (PA), para compreender como se dá o processo de interação entre atores e grupos sociais no uso de métodos de monitoramento participativo como estratégia da sociedade no controle social. Por meio de investigação qualitativa em fontes documentais secundárias, entrevistas semiestruturadas, rodas de conversa e observações, foram realizadas a sistematização do histórico e trajetória dos objetivos da plataforma desde seu desenvolvimento, identificando-a como uma tecnologia cívica que estimula a realização de monitoramentos participativos para fortalecer o controle social. Ao traçarmos os atores e papéis chave na realização das campanhas de monitoramento da merenda escolar, identificamos que todas interfaces estabelecidas entre sociedade e Estado tem como bem básico de troca a informação / Society has been increasingly pursuing ways to organize and approach its government representatives in order to contribute with decisions on public issues, in a context in which digital technologies are more and more emerging as tools to support participation processes. The case study of the Promise Trackers platform presented in this dissertation has followed experiences in Belém (PA) and Santarém (PA) to understand the interaction process between social actors and groups in the use of participatory monitoring initiatives as a strategy of society in accountability. Through qualitative research on secondary documentary sources, semi-structured interviews, conversation wheels and observations, it was carried out a systematization of the history and trajectory of the platform\'s objectives since its development, identified as a civic technology that encourages participatory monitoring to strengthen societal accountability. By tracing key actors and roles in conducting school meal monitoring campaigns, we have identified that all interfaces established between society and state have information as basic exchange

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-06-16T23:01:25Z No. of bitstreams: 1 CREPALDI.pdf: 2849817 bytes, checksum: 4a0cc7c7e736c134ada23714e837ecc3 (MD5) / Made available in DSpace on 2015-06-16T23:01:25Z (GMT). No. of bitstreams: 1 CREPALDI.pdf: 2849817 bytes, checksum: 4a0cc7c7e736c134ada23714e837ecc3 (MD5) Previous issue date: 2013-04-24 / Nenhuma / Definir critérios para avaliação de processos de TI considerando accountability no gerenciamento de riscos nas maiores instituições financeiras bancárias com operação no Brasil constitui-se o objetivo da presente pesquisa, classificada como descritiva. Analisar critérios de modelo estabelecido, evidenciar formas de mensuração de desempenho à luz da GTI e investigar evidências do gerenciamento de riscos, responsabilização, prestação de contas e transparência em Relatórios de Gerenciamento de Riscos, constituíram-se meios para a definição de critérios proposta. Técnicas de Análise de Conteúdo, Análise Lexical, Estatística Descritiva e construção de Mapas Fatoriais, auxiliaram na evidenciação dos resultados. A Análise de Conteúdo permitiu a identificação de frequência dos critérios. Aliada à Análise Lexical permitiu a verificação de influências entre as variáveis categóricas e as variáveis léxicas. A Análise Lexical viabilizou o estabelecimento de relações de influência entre os conceitos (risco, estratégia, desempenho, tecnologia da informação, segurança, responsabilidade, prestação de contas e transparência) e as categorias (critérios para avaliação). Os resultados mostraram que há relação significante entre os critérios analisados e os elementos de gerenciamento de riscos e accountability. / This descriptive study aims at define criteria which are used to evaluate IT processes considering accountability in risk management within the largest bank financial institutions which operate in Brazil. Analyzing established model criteria, spotting performance measurement procedures in light of GTI and investigating risk management evidences, responsibilities, accounting and transparency within Risk Management Reports were the means used for the definition of criteria. Content Analysis Techniques, Lexical Analysis, Descriptive Statistics and Factorial Maps development supported the results corroboration. Content Analysis allowed the criteria frequency to be identified and together with Lexical Analysis permitted the influences among categorical and lexical variables to be verified. Lexical Analysis provided the establishment of influence relations among concepts (risk, strategy, performance, information technology, security, responsibility, accounting and transparency) and categories (evaluation patterns). The results demonstrated that there is a meaningful relation among the analyzed criteria, risk management elements and accountability.