Public involvement and participation in Forest Service decision-making is a contentious issue attended by charges and countercharges, unsubstantiated accusations and counterclaims, and value-based arguments by all entities involved. Yet, the numbers of studies to substantiate the debate is relatively minimal and tend to be sporadic, reoccurring during times of national forest management crises, which is inappropriate and shortsighted. Moreover, the studies tend to be quantitative or anecdotal in nature and have largely failed to identify or resolve the problems associated with public involvement and participation in Forest Service decision-making, as well as litigation, and yet researchers continue to advocate for comprehensive, systematic, empirical examinations without considering the possible benefits that comprehensive, systematic, qualitative research could contribute to identifying and possibly resolving such problems. Thus, a comprehensive, systematic, in-depth, qualitative analysis of public comments, administrative appeals, and legal arguments from 12 Forest Service project-level activities, and their seven associated lawsuits, on the George Washington and Jefferson National Forests, was conducted. The results suggest that there is an interested and vocal minority of individuals and environmental special-interest groups that dominate project-level public involvement and participation processes on the George Washington and Jefferson National Forests, and that these public involvement and participation processes work in reverse, providing incentives for post-decisional challenges and discouraging pre-decisional information-sharing, collaboration, and compromise. Therefore, the public, the academic community, the Forest Service, and Congress, must challenge the status quo and make needed changes to ensure that public involvement and participation processes are truly democratic and to reduce incentives for post-decisional challenges. / Master of Science

「沒有衡量，就無法進步」，績效管理已成為政府改革最核心的工作之一，績效經由客觀評量後，可以良性刺激更多的努力，以追求績效，規劃完善的績效管理制度，可以引爆組織潛藏的動力，落實組織的策略目標與遠景，但是設計不良的績效管理制度，亦可能成為組織的致命傷，把組織導向錯誤的策略方向。政府為達成一定之行政目的，設有不同性質之行政組織以推動政務，績效管理與績效評估亦應配合組織之特性而有所調整，依訴願法規定，各機關辦理訴願事件，應設訴願審議委員會，其具有準司法機關之特質，性質與一般行政機關不同，訴願機關的績效衡量指標應如何訂定，值得探討。 本研究以內政部為例，採用質性研究，藉由個案檢視與深度訪談，探討研究訴願機關績效評估的實施情形及評估指標的選定，並對訴願制度及訴願機關績效指標之設計提出建議，以期對內政部訂定訴願績效指標有所貢獻。 / 「Without measurement, there won’t be any possibilty of progress.」 Thus Performance Management has become a very core part of government reforms. By way of the subjective measurement, the performance can properly stimulate more efforts to look for a better performance. A well-planned Performance Management System can explode the potential power within the organization and accomplish its strategic target and vision. However, a Performance Measurement System with poor design can be fatal to the organization. It may lead the organization to a wrong strategic direction. In order to reach an administrative purpose, a government usually sets an official organization with various qualities to achieve its goals. Therefore, both Performance Management and Performance Evaluation should be adjusted to cope with the characteristics of different organizations. According to the law of appeals, every official department should set the Administrative Appeals Commission when it deals with any appeals case. Since the Administrative Appeals Commission has the feature as the Department of Justice, its quality differs from any other general administration. Thus it’s worthy to survey how to set the Performance Indicators and the Performance Measurement. With Qualitative Research Method, this research takes the Department of Home Affairs as an example. By using the methods of individual case examining and deeply interviewing, this research surveys how Administrative Appeals Commission carries out the Performance Evaluation and how it chooses its Evaluation Indicators. Moreover, besides providing some suggestions to the appeals system, this study proposes how to design the Performance Indicators for an appeals department. The research also hopes to have some dedication for the Department of Home Affairs to set its Appeals Performance Indicators.

La thèse a pour objet d'examiner la question cruciale des garanties légales du contribuable face aux prérogatives importantes de contrôle fiscal dévolues à l'administration à la suite de la mise en place du nouveau régime d'imposition déclaratif au Maroc. Elle se propose alors de rendre compte de l'état du droit positif sur cette problématique et de répondre à la question de savoir dans quelle mesure les nouvelles procédures de contrôle fiscal instituées permettent-elles de protéger les droits du contribuable vérifié. / The thesis aims at examining, following the introduction of new tax declaration regime in Morocco, the paramount issue in respect the taxpayer legal safeguards against the tax authorities prerogatives during tax audit . This work intends to report on the applicable law on this issue and to answer the question on how the newly established tax audit procedures may protect the audited taxpayer's rights

A sistematização dos recursos administrativos na legislação federal consiste em um trabalho de elaboração de um modelo de identificação e organização das diversas normas processuais administrativas disciplinadoras das regras de cabimento, processamento e julgamento dos recursos administrativos no âmbito da administração pública federal. Trata-se de uma pesquisa acadêmica de revisão normativa das principais legislações infraconstitucionais administrativas federais desenvolvida a partir da perspectiva das normas gerais de processo administrativo estabelecidas pela Lei Federal n. 9.784/99 (Lei de processo administrativo federal). Inicialmente, são analisados os aspectos históricos e conceituais do processo administrativo brasileiro considerados mais relevantes para a compreensão do sistema recursal administrativo. Posteriormente à fixação desses pressupostos conceituais na primeira parte do trabalho, o estudo direciona-se ao estabelecimento da tipologia recursal administrativa, por meio do exame dos princípios, regras e demais orientações apresentados pela Lei Federal n. 9.784/99. Tendo sido estipulados as espécies recursais, suas características, bem como as regras de cabimento, processamento e julgamento dos recursos administrativos, empreende-se o diagnóstico das legislações infraconstitucionais federais escolhidas com fundamento nos elementos fixados na segunda parte do trabalho. A sistematização dos recursos administrativos na legislação federal tem como finalidade demonstrar que a previsibilidade dos resultados obtida por meio do conhecimento das regras do jogo em matéria recursal administrativa, é responsável por um incremento das garantias constitucionais do processo administrativo nos entes públicos federais. / The systematization of the administrative appeals in the Brazilian federal legislation aims to establish a model for the identification and organization of the various administrative procedural rules dealing with administrative appeals within the federal administration. This is a revision work of the most important federal administrative legislations, and it is developed from the perspective of the general rules of administrative procedure established by Lei Federal n. 9.784/99 (federal administrative procedure law). Firstly, in order to comprehend the basis of the administrative appeals, this research analyzes the most relevant historical and conceptual aspects of the Brazilian administrative procedure. By establishing the main rules and principles in which the administrative appeals are based, this research makes an effort in order to discover and organize the basic types of administrative appeals determined by Lei Federal n. 9.784/99. Finally, this research develops a diagnosis of how the Brazilian federal legislation deals with administrative appeals. The results are presented in such a way to confirm that when more guarantees related to administrative appeals are given to the citizens, the more they are going to trust their government institutions and in the administrative procedure.

A sistematização dos recursos administrativos na legislação federal consiste em um trabalho de elaboração de um modelo de identificação e organização das diversas normas processuais administrativas disciplinadoras das regras de cabimento, processamento e julgamento dos recursos administrativos no âmbito da administração pública federal. Trata-se de uma pesquisa acadêmica de revisão normativa das principais legislações infraconstitucionais administrativas federais desenvolvida a partir da perspectiva das normas gerais de processo administrativo estabelecidas pela Lei Federal n. 9.784/99 (Lei de processo administrativo federal). Inicialmente, são analisados os aspectos históricos e conceituais do processo administrativo brasileiro considerados mais relevantes para a compreensão do sistema recursal administrativo. Posteriormente à fixação desses pressupostos conceituais na primeira parte do trabalho, o estudo direciona-se ao estabelecimento da tipologia recursal administrativa, por meio do exame dos princípios, regras e demais orientações apresentados pela Lei Federal n. 9.784/99. Tendo sido estipulados as espécies recursais, suas características, bem como as regras de cabimento, processamento e julgamento dos recursos administrativos, empreende-se o diagnóstico das legislações infraconstitucionais federais escolhidas com fundamento nos elementos fixados na segunda parte do trabalho. A sistematização dos recursos administrativos na legislação federal tem como finalidade demonstrar que a previsibilidade dos resultados obtida por meio do conhecimento das regras do jogo em matéria recursal administrativa, é responsável por um incremento das garantias constitucionais do processo administrativo nos entes públicos federais. / The systematization of the administrative appeals in the Brazilian federal legislation aims to establish a model for the identification and organization of the various administrative procedural rules dealing with administrative appeals within the federal administration. This is a revision work of the most important federal administrative legislations, and it is developed from the perspective of the general rules of administrative procedure established by Lei Federal n. 9.784/99 (federal administrative procedure law). Firstly, in order to comprehend the basis of the administrative appeals, this research analyzes the most relevant historical and conceptual aspects of the Brazilian administrative procedure. By establishing the main rules and principles in which the administrative appeals are based, this research makes an effort in order to discover and organize the basic types of administrative appeals determined by Lei Federal n. 9.784/99. Finally, this research develops a diagnosis of how the Brazilian federal legislation deals with administrative appeals. The results are presented in such a way to confirm that when more guarantees related to administrative appeals are given to the citizens, the more they are going to trust their government institutions and in the administrative procedure.