O Presente trabalho tem por objetivo apresentar uma proposta de metodologia para a fixação do encargo de responsabilidade da concessionária de distribuição de energia; e o cálculo da participação financeira do consumidor referente ao custo dos investimentos para atendimentos de pedidos que não se enquadrem nos critérios de universalização do uso de energia elétrica. A proposta foi baseada na utilização dos preceitos e diretrizes tarifárias vigentes no País, elaboradas pelo órgão regulador - Aneel e que passou a referenciar as relações econômico-financeiras entre concessionária e clientes. A Tarifa de Uso do Sistema de Distribuição foi conceito balizar desta proposta metodológica. Para consistir este trabalho foram elaboradas comparações dos encargos das concessionárias e da participação financeira dos consumidores para 260 obras, entre o disposto nesta proposta e a metodologia definida pela Portaria 05/90 do Dnaee, que foi revogada pelo regulamento que instituiu a universalização em 2002. Dessa forma foi possível determinar, a partir de dados concretos, a viabilidade e o impacto da proposta apresentada. / The present work has the objective of presenting a methodology for the setting of the incumbency of responsibility of the concessionaire of energy distribution and a calculation of the financial participation of the consumer referring to the cost of the investments for attendance of orders that are not fit in the criteria of universalization of the use of electric energy. The proposal was based on the use of the new criteria of Tariff elaborated by the regulating agent - ANEEL and which has started to be a reference for the economic financial relations between concessionaire and customers.The Tariff over the Use of the Distribution System was the maker of this methodological proposal.In order to make the proposal consistent, comparisons were made between the methodology used by the sector before the advent of the Law 10,438 of 26/04/2002 which instituted the Universalization and finished Regulation 05/90 which was the maker of the calculations of incumbency and financial participation in the Brazilian electric sector, with 260 job sites.This way, it was possible to determine with proper data the viability of the proposal presented.

O Presente trabalho tem por objetivo apresentar uma proposta de metodologia para a fixação do encargo de responsabilidade da concessionária de distribuição de energia; e o cálculo da participação financeira do consumidor referente ao custo dos investimentos para atendimentos de pedidos que não se enquadrem nos critérios de universalização do uso de energia elétrica. A proposta foi baseada na utilização dos preceitos e diretrizes tarifárias vigentes no País, elaboradas pelo órgão regulador - Aneel e que passou a referenciar as relações econômico-financeiras entre concessionária e clientes. A Tarifa de Uso do Sistema de Distribuição foi conceito balizar desta proposta metodológica. Para consistir este trabalho foram elaboradas comparações dos encargos das concessionárias e da participação financeira dos consumidores para 260 obras, entre o disposto nesta proposta e a metodologia definida pela Portaria 05/90 do Dnaee, que foi revogada pelo regulamento que instituiu a universalização em 2002. Dessa forma foi possível determinar, a partir de dados concretos, a viabilidade e o impacto da proposta apresentada. / The present work has the objective of presenting a methodology for the setting of the incumbency of responsibility of the concessionaire of energy distribution and a calculation of the financial participation of the consumer referring to the cost of the investments for attendance of orders that are not fit in the criteria of universalization of the use of electric energy. The proposal was based on the use of the new criteria of Tariff elaborated by the regulating agent - ANEEL and which has started to be a reference for the economic financial relations between concessionaire and customers.The Tariff over the Use of the Distribution System was the maker of this methodological proposal.In order to make the proposal consistent, comparisons were made between the methodology used by the sector before the advent of the Law 10,438 of 26/04/2002 which instituted the Universalization and finished Regulation 05/90 which was the maker of the calculations of incumbency and financial participation in the Brazilian electric sector, with 260 job sites.This way, it was possible to determine with proper data the viability of the proposal presented.

Corporate governance has been a hot bed for scholars from diverse disciplines. Managers whose interests are not congruent with that of shareholders‟ do not have the incentive to maximize shareholder value. Agency theory implicitly assumes corporations as arenas of the principal-agent conflict. On the other hand, organizational perspectives maintain that firms differ in their adopted corporate governance level depending on the environmental contingencies in which they operate. This study develops a contingency framework by synthesizing agency theory and organization theory. The aims of this study are to examine the effect of firm level contingencies on corporate governance and examine the moderating impact of firm level contingencies on the relationship between corporate governance and firm financial performance in the Ethiopian non-financial share companies. Data were collected from public and private sources for 42 companies covering the period 2009-2013. For the first time overall corporate governance index is constructed from board structure, ownership structure, and disclosure and transparency. By specifying fixed effect regression models the study accounts for the presence of unobserved firm heterogeneity. Moreover, a moderation fixed effect model is specified for the corporate governance-performance relationship. Results show that firms choose their corporate governance in response to contexts in which they operate. High-risk firms have good corporate governance. Corporate governance is enhanced if the largest owner is government or bank. Findings show not only the positive influence of corporate governance on financial performance but also the positive effect of corporate governance on financial performance is enhanced where there are high agency problems. Firm growth, firm level risk and identity of the largest shareholder moderate the relationship between corporate governance and firm financial performance. The study contributes to the literature by providing evidence that firms endogenously choose their corporate governance and the effect of corporate governance on performance depends on firm level contingencies. For practice, the positive link between corporate governance and financial performance informs us that instituting and enforcing corporate governance should be taken seriously. Areas that require priority include the legal frameworks and their enforcement, additional corporate governance standards, strong financial market particularly a stock market. Future research can build on the limitations of the study. For instance, researchers can increase the sample size, compare industries or perform cross-country studies. / Business Management / DBL