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L' Andalousie dans l'Espagne des autonomies : du statut de 1981 à celui de 2007 / Andalucia in Spain of the autonomies : from the 1981 status to that of 2007Ebane, Mexcin 02 June 2014 (has links)
L’émergence du mouvement de revendication identitaire andalou entre la fin du XIXe et le début du XXe siècle signe l’insuccès des libéraux espagnols dans leur tentative de construire un Etat-nation, et confirme leur indifférence face à l’ensemble des problèmes socioéconomiques qui terrassèrent l’Andalousie durant le XIXe siècle. La nécessité de la mise à niveau des mesures juridiques entre toutes ses classes sociales et l’amélioration des conditions de vie et de travail du prolétariat, soumis à des inégalités de traitement et exposé à des discriminations, fit émerger au sein de la petite bourgeoisie un nationalisme alternatif à celui de l'Etat-nation qui, pour les Andalouses et les Andalous, était une réalité lointaine et continuellement hostile. Utilisé comme instrument politique dont le but était de sortir l’Andalousie de son sous-développement, l’andalousisme fut durement réprimé durant les dictatures de PRIMO DE RIVERA et de FRANCO. Mais la violence engendrant la résistance, au lieu d’anéantir les revendications nationalistes périphériques, ces régimes hautement répressifs et autoritaires contribuèrent plutôt à légitimer plus encore leur combat durant la transition démocratique. Dans le but de trouver une solution à la confrontation séculaire qui opposait ces nationalismes à l’Etat, les rédacteurs de la Constitution de 1978 optèrent pour la création d’un Etat des autonomies qui repose sur l’unité de l’Espagne en tant que nation, mais reconnaît tout de même le droit à l’autonomie des nationalités et des régions qui la composent. Cette solution vint à point nommé pour l’Andalousie qui, depuis toujours, concevait l’autonomie politique comme la garantie de son développement. Cependant, au bout de trois décennies d’exercice de régime autonomique, en dépit de l’instrumentalisation de son sous-système politique et de ses Statuts d’Autonomie de 1981 et de 2007 comme moteur de ce développement, force est de constater que l’Andalousie continue à occuper la dernière place parmi les régions les moins développées de l’Espagne. / The emergence of the movement of Andalusian identity claim, between the late Nineteenth and early Twentieth Century marks the failure of the Spanish liberals in their attempt to build a Nation-state, and confirms their indifference to all the socioeconomic problems which overwhelmed Andalusia during the Nineteenth Century. The need to upgrade legal action between all social classes and the improvement of living and working conditions of the proletariat, subjected to unequal treatment and exposed to discrimination did emerge within the petty bourgeoisie, an alternative nationalism to that of the Nation-state which, for the Andalusians, was a distant and continually hostile reality. Used as a political instrument whose purpose was to make Andalusia emerge from its underdevelopment, the “andalousism” was severely repressed during the dictatorship of PRIMO DE RIVERA and FRANCO. But violence causing resistance, instead of destroying the peripheral nationalist claims, these highly repressive and authoritarian regimes rather contributed to legitimize their fight for democratic transition. In order to find a solution to the confrontation that pitted the secular nationalism against the State, the drafters of the 1978 Constitution opted for the creation of a State of autonomy based on the unity of Spain as a Nation, but nevertheless recognizes the right to autonomy of the nationalities and regions that compose it. This solution came in the nick of time for Andalusia that has always conceived, right from the start, political autonomy as a guarantee of its development. However, after three decades of autonomic system exercise, despite the instrumentalisation of its political subsystem and its Statute of Autonomy of 1981 and 2007 as an engine of this development, it is clear that Andalusia continues to occupy the last place among the less developed regions of Spain
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A autoridade tradicional em Moçambique no século XX : estudo dos distritos de Mandlakazie Chibuto – Província de GazaCossa, Lurdes José January 2018 (has links)
A presente tese é resultado do estudo sobre as autoridades tradicionais no intuito de compreender o conceito de poder tradicional no século XX, especificamente nos distritos de Mandlakazi e Chibuto, em Moçambique. Baseia-se parcialmente em testemunhos orais colhidos em entrevistaspresenciais realizadasno ano de 2017 nos respectivos distritos aos grupos focais (líderes tradicionais), chefes dos líderes tradicionais, conselheiros, dentre outros.Baseia-se também em pesquisa bibliográfica e em documentação de arquivo. O objetivo foi observar as diversas formas de expressão do poder tradicional, desde os primórdios de sua existência, no período colonial e no período da construção do Estado nação. Foram analisadas diferentes situações históricas e as sucessivas alterações ocorridas com os representantes locais do poder, quando sua autoridade é colocada em posição subordinada primeiro às instituições vinculadas ao Estado português, e depois ao Estado moderno moçambicano. Em 1975, a construção do estado-nação, e o afastamento desta autoridade tradicional, não trouxe algo relevante na criação do homem novo, senão o desmoronamento das comunidades diante da política implantada pelo governo. Em 1992, a ideia de reconhecimento da autoridade tradicional se funde para coesão da sociedade depois da guerra civil (1977-1990), e para preencher o vazio administrativo. O governo coopta do poder colonial para se afirmar.A legislação deixou à responsabilidade da comunidade de legitimar a autoridade tradicional, nesse processo ambíguo resultante da competitividade política (FRELIMO -RENAMO) na democracia vigente. / The thesis is the result of the study of traditional authorities in order to understand the concept of traditional power in the twentieth century, specifically in the Mandlakazi and Chibuto districts of Mozambique. It is based in part on oral testimonies collected in face-to-face interviews performed in 2017 in the respective districts from focus groups (traditional leaders), chiefs of traditional leaders, counselors, among others. It is also based on bibliographic research and archival documentation. The objective was to observe the diverse forms of expression of traditional power, from the beginnings of its existence, in the colonial period and in the period of the construction of the Nation- state. Different historical situations and successive changes occurred with the local representatives of power were analyzed, when their authority is placed in subordinate position first to the institutions linked to the Portuguese State, and then to the modern Mozambican State. In 1975, the construction of the Nation-state, and the removal of this traditional authority, did not bring something relevant in the creation of the new man, but the collapse of the communities before the policy implanted by the government. In 1992, the idea of recognition of traditional authority was fused for the cohesion of society after the Civil War (1977-1992), and to fill the administrative void. The government co-opts colonial power to assert itself. The legislation left it to the community to legitimize traditional authority, in that ambiguous process resulting from political competitiveness (FRELIMO-RENAMO) in the current democracy.
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Finding a juncture between peace and conflict studies and terrorism studies : the case of the Mindanao conflictJalkebro, Rikard January 2014 (has links)
This thesis is a critique on contemporary counterterrorism and peacebuilding. It uses a single case study approach to answer the question: How can we, by studying the Mindanao conflict - which has characteristics of both ‘new wars' and ‘new terrorism' - find a juncture between peace and conflict studies and terrorism studies that could help us to better understand terrorism and thereby create more efficient frameworks and tools for countering terrorism, and addressing the root causes of intrastate conflict in order to build a lasting peace? In addressing this question the thesis aims to contribute to International Relations and more specifically the emerging literatures of ‘critical terrorism studies' and ‘critical peace and conflict studies'. Ontologically, the thesis is positioned in between the two subfields, peace and conflict studies and terrorism studies, of International Relations and draws on theories from both literatures and the more recent ‘critical' turns of each sub-discipline; critical terrorism studies and critical peace studies. The case study of the Philippines and in particular the Mindanao conflict is relatively under-researched and functions as a comparative element as it, arguably, represents a microcosm of almost every type of conflict. It is the understanding of the thesis that there is a need to understand local realities and grievances in order to build a lasting peace in Mindanao where the root causes of the conflict is being addressed. Hence, the thesis seeks to understand the root causes of the conflict by focusing on Filipino history of governance and conflict. The roots of conflict is found to be the grievances of being deprived of self-rule, autonomy, and independence and of the right to its ancestral domain after centuries of various levels of oppression as well as corruption within the embedded, archaic power structures of Filipino political dynasties. Furthermore, the thesis tests the theoretical frameworks on the on-going peace process suggesting that the institutions and ‘one size fits all approaches' in liberal peacebuilding can be found in the embedded power structures in the social, political and economic levels of the Philippines. The main contribution the thesis aims to achieve is to apply post-liberal peacebuilding theories to the Mindanao conflict by identifying and assigning the role of the liberal institutions to local elites. Therefore, the main argument of the thesis is that the peace agreement between the Philippine government and the MILF is merely reshuffling the power within the archaic power structures of governance and political, economic and social life within the Philippines, without addressing the root causes of the conflict. Consequently, this will not lead to a long-term lasting peace in the Philippines.
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Da alteza real a imperador: o governo do príncipe D. Pedro, de abril de 1821 a outubro de 1822 / The government of Prince D. Pedro, from april 1821 to october 1822Bittencourt, Vera Lucia Nagib 23 February 2007 (has links)
Este estudo, referenciando-se nas íntimas e complexas imbricações entre história e memória, busca reconstituir e problematizar o período em que D. Pedro exerceu a Regência do Reino do Brasil, entre 22 de abril de 1821, retorno de D. João VI a Portugal, e 12 de outubro de 1822, quando foi aclamado Imperador do Brasil. Parte-se da hipótese, seguindo-se tanto obras clássicas sobre o período, a exemplo de Varnhagen e Pereira da Silva, quanto a historiografia mais recente, a exemplo da obra de Maria de Lourdes Viana Lyra, de que a autoridade de D. Pedro foi sendo construída nesse curto período entre diferenciados projetos políticos. Na trajetória do Príncipe, de Alteza Real a Imperador, procurou-se identificar, especialmente, as bases sociais e econômicas que sustentaram a afirmação de sua autoridade à frente do governo do Império do Brasil, o que implicou na separação de Portugal e na opção por uma monarquia constitucional, conforme delineada posteriormente na Carta de 1824. / This study, based on the intimate and complex conections between history and memory, intends to reconstruct and problematize the period through which D. Pedro retained the regency of the Brazilian Kingdom, from April 22, 1821, date of D. João VI\'s return to Portugal, to October 12, 1822, when D. Pedro was acclaimed Brazilian Emperor. The hypothesis hereby presented, guided by classic works regarding such period, e. g. Varnhagen and Pereira da Silva, as well as more recent historiography, e. g. Lyra\'s study, is that D. Pedro\'s authority was progressively built through this short interval of time among different political projects. At the Prince\'s course, from His Royal Highness to Emperor, it was intended to identify, particularly, the social and economical foundations that sustained his authority assertion, ahead of the Brazilian Empire\'s government, which lead to the separation from Portugal and to the option for constitutional monarchy, as later established by 1824 Constitution.
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Qualidade de vida, independência funcional e sintomas depressivos de idosos que vivem no domicílio. / Quality of life, functional independence and depressive symptoms in elderly people living at home.Vendruscolo, Thais Ramos Pereira 28 January 2013 (has links)
Com o aumento da expectativa de vida do ser humano, a condição social e de saúde tem delineado um novo panorama na sociedade. Estudos sobre qualidade de vida do idoso é de interesse internacional diante desse quadro. Os aspectos como a manutenção da independência física e mental para o idoso desenvolver as atividades de vida diária e autonomia pode ser comprometida decorrente de questões sociais e de saúde. O objetivo deste estudo foi avaliar a qualidade de vida, independência funcional e sintomas depressivos de idosos que vivem no domicílio. Trata-se de um delineamento transversal e descritivo realizado na cidade de Ribeirão Preto, estado de São Paulo. A amostra foi por conglomerado de duplo estágio de 240 sujeitos com idade de 60 anos ou mais e de ambos os sexos. Os dados foram coletados por meio de visitas domiciliares no período de novembro de 2010 a fevereiro de 2011. O instrumento para a coleta de dados foi composto de questões sóciodemográficas para a caracterização do idoso, presença de morbidades, Mini-Exame do Estado Mental (MEEM), Medida da Independência Funcional (MIF), Whoqol Old, Whoqol Bref e Escala de Depressão Geriátrica (EDG). A média de idade dos idosos foi 73,2 anos com predomínio da faixa etária de 80 anos ou mais (23,8%). A maioria foi do sexo feminino (62,1%); com escolaridade de um a quatro anos de estudo (48,5%); casados (58,3%); possuem renda mensal superior a um salário mínimo (54,0%); moravam com o cônjuge (29,4%); relataram ter cinco ou mais morbidades (61,7%), sendo mais prevalente a hipertensão arterial (67,5%) seguido de problemas de coluna (54,5%); Foi observado que os idosos do sexo masculino e feminino apresentaram desempenho similiares na MIF e os idosos mais jovens tiveram melhor desempenho na MIF total em relação ao mais velhos(?<0,001). Os sintomas depressivos foram mais prevalentes no sexo masculino (38,2%), idosos mais velhos (44,6%) e entre aqueles que não possuíam companheiro (37,1%). O maior escore médio de QV foi encontrado na faceta intimidade (68,93) e o menor escore médio no domínio físico (60,62). Para todos os domínios apresentaram correlação significativa, sendo para o físico e para as facetas habilidades sensoriais e autonomia apresentaram correlação de moderada intensidade. Os idosos que apresentaram sintomas depressivos tiveram maior escore médio no domínio social (61,07) e menor escore médio no domínio físico (50,21). As mulheres apresentaram maiores escores médios de QV para a maioria das facetas, sendo significativamente maior apenas na faceta morte e morrer (?=0,003). Em relação a faixa etária, os idosos mais jovens apresentaram escores médios de QV superiores aos idosos mais velhos na maioria dos domínios e facetas, sendo significativamente maior no domínio físico (?<0,001) e nas facetas autonomia (?< 0,048) e participação social (?<0,041). Os idosos com presença de companheiro apresentaram escores médios similares de QV para os domínios e facetas, sendo significativamente maior na faceta intimidade (? <0,019) em relação aqueles que não possuíam companheiro. Esse estudo tem como finalidade promover o conhecimento sobre a qualidade de vida dos idosos para instituir políticas públicas que visam melhor benefícios a saúde do idoso, por meio da ação multidisciplinar das equipes de saúde. / The increased life expectancy, social and health conditions of human beings have designed a new panorama in society. In this context, research on the quality of life of elderly people is of international interest. Aspects like the maintenance of physical and mental independence for the elderly to develop their activities of daily living and autonomy can be compromised due to social and health issues. The aim in this study was to evaluate the quality of life, functional independence and depressive symptoms of elderly people living at home. A cross-sectional and descriptive research was developed in Ribeirão Preto, São Paulo State, Brazil. A two-stage cluster sample of 240 male and female subjects aged 60 years or older was used. The data were collected through home visits between November 2010 and February 2011. The data collection instrument consisted of sociodemographic questions to characterize the elderly, presence of morbidities, Mini-Mental State Examination (MMSE), Functional Independence Measure (FIM), Whoqol Old, Whoqol Bref and Geriatric Depression Scale (GDS). The elderly\'s mean age was 73.2 years, with a predominance of the age range of 80 years or older (23.8%). The majority was female (62.1%); with one to four years of education (48.5%); married (58.3%); monthly income of more than one minimum wage (54.0%); lived with their partner (29.4%); reported five or more morbidities (61.7%), the most prevalent of which was arterial hypertension (67.5%), followed by back problems (54.5%). The performance of male and female elderly on the FIM was similar, and younger elderly performed better on the total FIM than older ones (?<0.001). Depressive symptoms were more prevalent among men (38.2%), elder elderly (44.6%) and participants without a partner (37.1%). The highest mean QoL score was found for intimacy (68.93) and the lowest mean score for the physical domain (60.62). Significant correlations were found for all domains, which were of moderate intensity for the physical domain and the sensory skills and autonomy facets. Elderly with depressive symptoms showed a higher mean score in the social domain (61.07) and a lower mean score in the physical domain (50.21). Women obtained higher mean QoL scores for most facets, which were significantly higher only for death and dying (?=0.003). As regards the age range, younger elderly showed higher mean QoL scores than older elderly in most domains and facets, which were significantly higher in the physical domain (?<0.001) and for the facets autonomy (?< 0.048) and social participation (?<0.041). Elderly participants with a partner revealed similar mean QoL scores for the domains and facets, which were significantly higher for the intimacy facet (? <0.019), when compared to participants without a partner. The intent of this study is to promote knowledge on elderly quality of life with a view to the establishment of public policies aimed at improving the benefits for elderly health through health teams\' multidisciplinary actions.
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Angola: ação diplomática brasileira no processo de independência dos países africanos em conflito com Portugal no cenário da Guerra FriaSantos, José Francisco dos 28 January 2015 (has links)
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Previous issue date: 2015-01-28 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This research had as finality to reflect about the relation Brazil and Angola in the diplomatic, economic, social and cultural aspects, through a documentation of the Itamaraty and bibliography pertinent to the period between 1974 until the current days. We observed that the work is going to concentrate itself in the report produced by the Brazilian embassy in Lisbon, in the year of 1974, to the Brazilian Ministry of Exterior Relations regarding the Carnation Revolution and, mainly, the situation of the independence processes of the African countries, which, until that moment, were called Overseas Provinces . We registered in the following year the diplomatic documents produced mainly by the Brazilian Representation in Angola throughout the year of 1975, led by the diplomat Ovídeo de Andrade Melo. In a second moment, we analyzed the documents of the Itamaraty from 1976 until 1983. The other periods are covered by bibliography and depositions concerning the relation Brazil and Angola / pesquisa teve por finalidade refletir a respeito da relação Brasil e Angola nos aspectos diplomáticos, econômicos, sociais e culturais, por meio de documentação do Itamaraty e bibliografia pertinente ao período entre1974 até os dias atuais. Observamos que o trabalho irá concentrar-se no relatório produzido pela Embaixada brasileira em Lisboa, no ano de 1974 para o Ministério das Relações Exteriores do Brasil a respeito da Revolução dos Cravos e principalmente sobre a situação do processo de independências dos países africanos que até aquele momento eram chamadas de Províncias Ultramarinas . Registramos no ano posterior os documentos diplomáticos produzidos principalmente pela Representação Brasileira em Angola ao longo do no de 1975, liderado pelo o diplomata Ovídeo de Andrade Melo. Em um segundo momento, analisamos documentos do Itamaraty de 1976 até 1983. Os demais períodos são recobertos por bibliografia e depoimentos referentes a relação Brasil e Angola
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Os impactos e as fragilidades da atividade regulatória no município de Mauá - SPOliveira, Marcelo Augusto de 28 November 2016 (has links)
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Previous issue date: 2016-11-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / TROCAR SUMÀRIO / O trabalho tem como objetivo analisar a atividade regulatória no Município de Mauá, Estado de São Paulo, a partir da sua importância e capacidade de direcionar as novas atividades sociais no caminho dos interesses locais. Parte das teorias que influenciaram a sua implantação e indaga quais são os impactos desta atividade regulatória diante da possível fragilidade institucional e a perda de protagonismo na fiscalização das atividades desenvolvidas pelo poder público. Será também abordada a introdução das agências reguladoras no direito brasileiro, suas características e seu desenvolvimento a partir da transformação do Estado de interventor em regulador, passando pelo questionamento da atuação das agências reguladoras e sua efetividade com a distribuição de poderes a autoridades dotadas de autonomia e de funções plurais na Administração Pública
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Chaînes et dépendance / Linear orders and dependenceDe aldama sánchez, Ricardo 18 December 2009 (has links)
Le cadre général de cette thèse est celui de la propriété d’indépendance en théorie des modèles. Les théories sans cette propriété sont appelées NIP ou dépendantes. L’objectif principal est de trouver de nouveaux exemples de théories appartenant à cette classe. Nous montrons d’abord un résultat isolé qui répond une question de Pillay : dans un groupe NIP possédant une partie infinie de classe de nilpotence finie, on y trouve un sous-groupe définissable de même classe de nilpotence et contenant cette partie infinie. Le reste de la thèse est motivé par deux cadres extrêmement proches : les groupes abéliens munis d’une chaîne de sous-groupes uniformément définissables, et les groupes abéliens valués. Dans le premier cas nous identifions une certaine théorie et nous étudions plusieurs extensions de cette théorie. Nous prouvons une élimination des quantificateurs dans chacune des ses extensions, grâce à laquelle la NIP en découle facilement. Le dernier résultat est le plus substantiel. Nous montrons qu’une théorie naturelle de chaîne colorée munie quasi-automorphismes n’a pas la propriété d’indépendance. Nous appliquons ensuite ce résultat à une certaine théorie de groupes valués, étudiée par Simonetta dans le contexte des groupes C-minimaux, pour en conclure qu’elle est NIP. Nous montrons aussi d’une façon assez directe (en utilisant des résultats de Rubin et Poizat) qu’une chaîne colorée munie d’automorphismes est NIP. / This PhD thesis is in the general area of the independence property in model theory.Theories without this property are called NIP or dependent. The main objective of this thesis is to find new examples belonging to this class. Firstly, we prove an isolated result that answers a question stated by Pillay : if a NIP group contains an infinite set of finite nilpotency class, then there exists a definable subgroup of the same nilpotency class containing this set. The rest of this thesis is motivated by two extremely closed related contexts : abelian groups equipped with an uniformly definable chain of subgroups, and valued groups. In the first case we identify a theory and study several extensions of it. We prove quantifier elimination in each of these extensions, and use it to easily conclude that they are NIP. The last result is the most significant one. We prove that a natural theory of linear orderings equipped with quasi-automorphisms doesn’t have the independence property. Then we apply this result to a particular theory of valued abelian groups, which has been studied by Simonetta in the context of C-minimal groups, to conclude that it is NIP. We also prove in a rather straightforward way (using results by Rubin and Poizat) that a linear ordering equipped with automorphisms is NIP
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The Wartime Origins of Postwar Democratization: Civil War, Rebel Governance, and Political RegimesHuang, Reyko January 2012 (has links)
Despite widespread depiction of civil war as a pathway to autocracy or state failure, the empirical record shows significant variation in post-civil war states' regime trajectories. While some states settled into durable authoritarianism, others went on to enter the ranks of electoral democracies shortly after belligerents laid down their arms. What explains this variation? In the extreme, how is it that a state that is staunchly autocratic at the war's outbreak can emerge from it a nascent democracy? This study proposes that post-civil war regime outcomes have wartime origins. Differences in the nature of rebel governance of civilians generate different social and institutional legacies across civil wars. These legacies can endure into peacetime politics, affecting the latter in often unintended ways. The theory centers on two wartime transformations that result from different forms of rebel governance. First, where rebels depend heavily on civilian material support, civilians become mobilized as a political force. Widespread social mobilization can in turn create political pressures on postwar elites to respond with a democratization strategy. Second, where rebel groups engage in extensive wartime "statebuilding," they create formal and informal institutions of governance which they can carry over into postwar politics should they prevail in the war. Because institutions are sticky, how they govern civilians in times of war can affect how they will govern in times of peace. These arguments are tested using both quantitative and qualitative methods. An original cross-national dataset on rebel governance for all civil wars ending between 1950 and 2006 serves as the basis, first, for a novel empirical analysis of rebel governance in civil war, then for statistical tests of the theory. To further probe the theory's causal claims, the study engages in an in-depth analysis of the Nepalese civil war and its political aftermath based on field interviews. The theory is further tested in a comparative analysis of the Ugandan, Tajik, and Mozambican civil wars. Together, empirical findings show that rebel governance in civil war can catalyze significant social and political change, with enduring impacts on postwar political regimes. The study offers theoretical and practical implications for our understanding of, and response to, the politics of violent rebellion and its effects on regime development.
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Determinantes da qualidade das auditorias independentes no Brasil / Audit quality determinants in BrazilBraunbeck, Guillermo Oscar 20 October 2010 (has links)
O propósito deste estudo é investigar os potenciais determinantes da qualidade das auditorias no Brasil. Seus determinantes foram definidos a partir da abordagem teórica oferecida pelo modelo de Arruñada (1997), expandido na dimensão de competência profissional dos auditores. Adicionalmente, no sentido de se testar, empiricamente, os determinantes da qualidade das auditorias realizadas nas empresas listadas na Bovespa no período de 1998 a 2008, um construto inédito (o Índice de Qualidade das Auditorias IQUA) foi desenvolvido. Os resultados alcançados sugeriram que a qualidade das auditorias é inferior quanto maior o conflito de agência entre controladores e não controladores e quanto maior o tempo de relacionamento contínuo entre o auditor e a entidade auditada. Adicionalmente, as evidências empíricas coletadas indicaram que as firmas de auditoria chamadas de Big-N, bem como os auditores especialistas nos segmentos de indústria de seus clientes, oferecem serviços de maior qualidade. / The aim of this research is to investigate the potential determinants of audit quality in Brazil. Such determinants were defined by using the theoretical perspective of Arruñadas (1997) model, expanded in the dimension of auditors professional competence. Furthermore, in order to empirically test the determinants of audit quality for Brazilian listed companies between 1998 and 2008, an original construct (Audit Quality Index IQUA) has been developed. Results from such tests suggest that audit quality is lower when agency conflicts between controlling and non-controlling shareholders are higher and when auditors tenure is higher. Moreover, evidence obtained from empirical testing indicated that the so-called Big-N audit firms, as well as specialized auditors, offer higher quality audit services to their clients.
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