Cette thèse constitue un modèle multi-niveau pour rechercher comment les responsables commerciaux peuvent augmenter la performance et la satisfaction de leurs équipes en influençant leurs façons de communiquer. J’ai mis en pratique la théorie de la communication organisationnelle, la théorie d’échange social en parallèle avec la théorie du réseau social sur un ensemble de données multi-niveau (comprenant 37 équipes de commerciaux dans une entreprise faisant partie de Fortune 500). Deux phases d’interviews et une enquête par internet ont été menées à bien pour tester ce modèle. Ce projet a apporté une contribution importante en offrant une vision profonde des taches spécifiques et des caractéristiques des réseaux sociaux (i.e. centrality, tie strength) sur les échanges formels et informels. Cette étude démontre que les échanges d’informations formels mènent à une performance positive quand la diversité de l’expérience professionnelle de l’équipe est réduite, alors que les échanges d’informations informels mènent à une performance positive quand la diversité de l’expérience professionnelle de l’équipe est grande. Les informations informelles mènent aussi à la satisfaction de l’équipe. Cette étude explique aussi comment les managers exercent leurs influences sur le mode individuel de communication en modelant l’environnement de travail. / This study establishes a multilevel model to investigate how managers can increase team performance and team satisfaction by influencing team members’ communications. I applied organizational communication theory, social exchange theory along with social network theory to a multilevel data set (consisting 37 frontline sales teams in a Fortune 500 company). Two-step interviews and a survey study were completed to test this model. This project made a substantive contribution by providing an in-depth look at the effects of task characteristics and network features (i.e. centrality, tie strength) on formal and informal information exchanges. It showed that formal information exchange led to positive team performance when team diversity in work tenure was low; while informal information exchange led to positive team performance when team diversity in work tenure was high. Informal information exchange also had direct impact on team satisfaction. This study also provided an insightful explanation of how managerial influences (such as clan control and competitive climate) shifted individual formal and informal communications by molding work environment.

abstract: The Hopi people have the distinct term mongwi applied to a person who is charged with leadership of a group. According to Hopi oral history and some contemporary Hopi thought, a mongwi (leader) or group of momngwit (leaders), gain their foremost positions in Hopi society after being recognizably able to fulfill numerous qualifications linked to their respective clan identity, ceremonial initiation, and personal conduct. Numerous occurrences related to the Hopis historical experiences have rendered a substantial record of what are considered the qualifications of a Hopi leader. This thesis is an extensive examination of the language used and the context wherein Hopi people express leadership qualities in the written and documentary record. / Dissertation/Thesis / Masters Thesis American Indian Studies 2016

This thesis is about achieving local procedural legitimacy through fair, culturally relevant sentencing procedures. Its scope, is reconciling international due process guarantees and a traditional notion of rights, in sentencing procedures of the International Criminal Court. My interest in this topic arose from the 2003 Uganda Law Reform Commission study on sentencing legislation reforms. There, participants regarded clan courts as functional in rural areas, because they had more informal, conciliatory sentencing processes than the ‘alien’ national courts. I later became aware that incorporation of traditional restorative processes may also help solve problems of legitimacy at the international level, as manifested in the case of Joseph Kony, discussed in Chapter 1 of this thesis. I then investigate whether the international sentencing framework could accommodate features of traditional restorative process despite incongruent standards, and if so, how this could be achieved. I argue that procedural rights ought to underpin this reconciliation, harnessing aims of international criminal justice with traditional restorative justice. Through my translation model, I propose small structural changes to international sentencing practice, and doctrinal reforms based on precedent. Using critical legal analysis and a small empirical study, the thesis demonstrates how translation could achieve just, culturally apposite sentencing outcomes. The International Criminal Tribunal for Rwanda and the Special Court for Sierra Leone provide insight into challenges to accommodating African normative standards. Nominal guidance from the African human rights mechanism and national courts, on an African notion of procedural fairness, further complicates this reconciliation. I conclude that we could translate laws across divergent legal systems, drawing from experiences of clan courts that assimilate legal structures and concepts from national courts. Major international instruments: Rome Statute 1998, United Nations International Covenant on Civil and Political Rights 1966 and the African Charter on Human and Peoples’ Rights 1981, are evaluated against this model.

Since the classical work of Samuel Huntington tilted the Third Wave of Democratisation, the question of how a country becomes a democracy and why others do not have been of interest to social scientists, notably political scientists. With more than three decades since the publication of this seminal work, empirical research has focused on several regions in the world and have provided various explanation for why some countries transition to democracy and why other fail. Along these lines, this thesis attempt to study the future of democracy by focusing on an intriguing case (e.g., Iraq), a country known to have a diverse ethnic and sectarian composition, conflict-ridden but also vital to the global war against terrorism. Thus, the thesis is guided by the question, "How have foreign state actors and domestic factors affected the democratic process in Iraq, 2014-2023?" The thesis uses qualitative research methods such as process tracing and semi-structured interviews to answer this question.

This thesis aims to understand the challenges that are encountered in the prosecution of police officers, and how they influence socio-legal issues. The paper will focus on German law enforcement and cases involving human rights violations.  Using a qualitative legal research approach and legal sources, it will aim uncover the systematic and legal issues that stand in the way of police prosecution. The research concludes that the systemic issues cause for unjust trials and the disregard of human rights in the justice system.

The purpose of this thesis is to investigate to what extend consociationalism has been adopted in post-war, post-conflict countries that suffer from deep division within their societies. Despite criticisms on whether the mechanism is beneficial in less democratic societies, the tool is strongly recommended for divided multi-ethnic societies as an attempt to solve the tension between conflicted actors. The aim of this thesis is to explore what we can learn from the Somalian and Iraqi experience, both of which have adopted this mechanism. To be able to answer these questions our primary research question guiding this thesis is: How does power sharing exhibit the advantages that it is claimed to have for peaceful democratic post-conflict development in Iraq and Somalia? This thesis is hinged on two theories, Consociationalism theory and Path Dependency theory. An abductive method as structured focused comparison has been used. The data collection was done by purposive sampling method, using primary sources of data. Structured interviews were carried out with six key informants from Somalia and six from Iraq, representing a unique perspective of the clans and ethnicities in each country. To triangulate the data, secondary sources were conducted as empirical data. The study established that consociationalism as a power- sharing mechanism has increased identity conflicts, raised sectarian values in Iraq and empowered clannism in Somalia. The study also showed that consociationalism as a power-sharing tool has not been fully adopted in either of the two countries, rather a semi-consociationalism has been practiced. This has resulted into the exclusion of marginalized groups such as young people, women and minorities in both countries. The mechanism has led to the post-conflict elite perceiving themselves as heroes of the new system rather than finding a solution for common interest in post-conflict reconstruction. Furthermore, factors such as security gap, presence of extremist groups, corruption and external interventions have impacted the efforts of consolidating peace and development in Iraq and Somalia.

No description available.

The research question on problems that involves information asymmetry has been drawing more and more attention since the past decades, and in particular, two of the pioneers Bengt Holmström and Oliver Hart) in this field won the Nobel Prize of Economics in 2016. With the emergence of information economics, accounting researchers started focusing on the information asymmetry problems, with a particular interest and emphasis on moral hazard problems, within the firm. In this essay, we intend to fill the blank in this area by investigating some specific information asymmetry problems in managerial accounting under the presence of both moral hazard and adverse selection, or moral hazard and post-contract information asymmetry, respectively. The first study analyzes the expected value of information about an agent’s type in the presence of moral hazard and adverse selection. The value of the information decreases in the variability of output and the agent’s risk aversion, two factors that are typically associated with the severity of the moral hazard problem. However, the value of the information about agent type first increases but ultimately decreases in the severity of adverse selection. The second study draws attention to the tradeoffs associated with relying on pre-contracting ability measures in the design of executive compensation schemes. We show that the more sensitive of the ability signal to ability the more weight should be placed optimally, and the more precise of the ability signal the more weight should be placed optimally, in accordance with the informativeness principal. We further prove that under a broad class of distributions a linear aggregation of multiple pieces of pre-contracting information is sufficient for contracting purposes without loss of generality. The third study investigates three mechanisms of organizational control: outcome control (contracting on the outcome), effort control (contracting on the signal of action), and clan control (employing an agent whose preferences are partially aligned with the principal’s goal through a socialization process). In doing so, we expand the standard agency framework by introducing the concept of other-regarding preference and clan control to provide new insights into organizational control design. / Business Administration/Accounting

Inledning: Revisionsbranschen kan ses som en del av en profession med en tanke om att bidra till samhällsmässigt intresse genom att objektivt och oberoende förmedla ekonomisk information. En profession är beroende av kompetent och kvalificerad personal för att kunna upprätthålla god revisionskvalitet. För att utföra deras jobb ges stort utrymme för att själva bestämma över tillvägagångssättet för arbetet. Å andra sidan kan revisionsföretagens intressen ses som kommersiella med en tanke om att alla företag är vinstdrivna och styr för att uppnå affärsmässiga mål. Dessa två perspektiv kan ses som motstridiga och står i konflikt till varandra, men som båda måste tas hänsyn till och är viktiga för byråns överlevnad. Syfte: Syftet med studien är att få en förståelse för hur revisionsbyråer använder incitament för att hantera problematiken kring kommersialism och professionalism. Metod: En kvalitativ studie har genomförts på tre företag i revisionsbranschen. Empirin har samlats in genom semistrukturerade intervjuer. Slutsats: Studien visar att företagen fungerar som en hybrid och styr för både kommersialism och professionalism beroende på den givna situationen, genom både finansiella och icke-finansiella incitament. Vi kan även se att företagens starka socialiseringsprocess bidrar till ett community för att säkerställa att kommersialism och subjektiva intressen inte kan ta över. / Introduction: The auditing industry can be seen as part of a profession with the idea of contributing to societal interest by objectively and independently conveying financial information. A profession is dependent on competent and qualified employees in order to maintain good audit quality. In order to do their job, there is room for themselves to decide on the approach to the work. On the other hand, the interests of the audit firms can be seen as commercial, with the idea that all companies are profit-driven and govern to achieve business goals. These two perspectives can be seen as contrasts and in conflict with each other, but both must be taken into account and are important for the agency's survival. Purpose: The purpose of the study is to gain an understanding of how audit firms use incentives to handle the problems of commercialism and professionalism. Method: A qualitative study has been conducted on three companies in the auditing profession. The empirical data has been collected through semi structured interviews. Conclusions: The study shows that the companies work as a hybrid and control both commercialism and professionalism depending on the given situation, through both financial and non-financial incentives. We can also see that the companies' strong socialization process contributes to a society to ensure that commercialism and subjective interests cannot take over.

Inledning: Revision har en viktig samhällsfunktion i och med sitt syfte att oberoende granska finansiell information. Det kan i mångt och mycket härledas till professionell logik, med en utgångspunkt i hög kvalitet och expertis i det utförda arbetet. Detta ställer krav på att revisorn ska få agera under självstyrning, eftersom det är den professionella som bäst vet hur arbetet ska utföras. Åt det andra hållet, är revisionsbyråer vinstdrivande företag. Detta kan härledas till den kommersiella logiken med en utgångspunkt i vinstintresse och att uppnå effektivitet i organisationen. Hur dessa logiker existerar i relation till varandra är till viss del motsägelsefullt. Vissa menar att det finns en grundläggande konflikt på en organisatorisknivå mellan dessa logiker, och att vinstintresset går ut över kvaliteten på revisionen. Andra studier påvisar ett samspel genom att revisorn utvecklar en hybrididentitet och kombinerar de olika logikerna vid olika tillfällen.  Syfte: Syftet med studien är att bidra till tidigare forskning med en fördjupad förståelse för hur kommersiell och professionell logik synliggörs på en organisatorisk nivå och på individnivå. Syftet är även att förklara vilken roll styrningen har i att förmedla professionalismen och revisionsbyråns ekonomiska intresse. Detta för att få helhetsbild av hur kommersiell och professionell logik förhåller sig till varandra. Metod: En kvalitativ studie har genomförts genom semistrukturerade intervjuer med sju yrkesverksamma revisorer. Empirin har även bestått av företagstexter i form av årsredovisningar, karriärsblogg och material publicerad på revisionsbyråers hemsidor.  Slutsats: Vi kan se att revisionsbyråerna och revisorerna både förmedlar en bild av sig som professionella men även kommersiella. Detta synliggörs även i hur revisorn pratar om sin roll och hur denne agerar. Utifrån detta bildas en hybridlogik där både affärsmässiga och professionella aspekter anses viktiga. Vi har även påvisat att professionell och kommersiell logik stärks och styrs mot genom både clan- och byråkratisk styrning. Revisorn går in i olika roller, med antingen den professionella eller kommersiella logiken i fokus, i olika situationer och sätter till viss del egna gränser utifrån detta. Det egna gränssättandet har i vissa situationer visat sig frångå den formella och byråkratiska styrningen. Genom insocialisering och en diskussionskultur bildas en norm om hur revisorn, i sin roll, ska agera i olika kontexter. / Introduction: Auditing has an important social function with the purpose of independently reviewing financial information. It can in many ways be derived from professional logic, based on high quality and expertise in the work performed. This requires that the auditor can act under self-control, since it is the professional who knows best how the work should be performed. On the other hand, auditing firms are profit-making companies. This can be derived from the commercial logic based on profit interest and achieving efficiency in the organization. How these logics exist in relation to each other is to some extent contradictory. Some argue that there is a fundamental conflict at an organizational level between these logics, and that the profit interest goes beyond the quality of the audit. Other studies show an interaction in that the auditor develops a hybrid identity and combines the different logics at different times. Purpose: The purpose of the study is to contribute to previous research with a deeper understanding of how commercial and professional logic is visible at an organizational level and at the individual level. The purpose is also to explain the role of the controlling and managing in maintaining professionalism and the financial interests of the auditing firm. Through this a complete picture is given of how commercial and professional logic relates to each other. Method: A qualitative study has been conducted through semi-structured interviews with seven professional auditors. The empirical data also consists of company texts in the form of annual reports, career blogs and materials published on the auditing agencies' websites.  Conclusions: We can see that the audit firms and the auditors both convey a picture of themselves as professional but also commercial, this also make visible in how the auditor talks about his role and how he acts. Based on this, a hybrid logic is formed in which both business and professional aspects are considered important. We have also shown that professional and commercial logic is strengthened and guided by both clan- and bureaucratic control. The auditor takes on different roles, with either the professional or commercial logic in focus, in different situations and to some extent set their own boundaries based on this. These own boundaries have in certain situations been shown to deviate from formal and bureaucratic governance. Through socialization and a discussion culture, a norm seems to be formed of how the auditor, in his role, should act in different contexts.