Syfte Syftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision. Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig. Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan. Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet. Begreppet innefattar hela revisorsprofessionen med både profession och organisation. Studien bidrar även till förståelse över hur förändringar inom den svenska revisorsprofessionen uppfattas av de svenska auktoriserade revisorerna. / Purpose The aim of our study was to explain how the authorized auditors in Sweden perceive that the institutional changes have affected the public interest o auditing. Method A quantitative study was made through an electronic survey which was sent to authorized auditors in Sweden. Were 130 answers could be used in the statistical analysis. Findings The result shows that the members of the Swedish audit profession are united. Auditors identify themselves both with professional and organizational identity. Swedish auditors perceive that consulting is positive for the public interest; they also feel that ISA has a positive impact on the public interest. However; older auditors have a negative attitude towards international regulations. The auditor identity turned out to be the crucial element whether or not institutional changes perceived to increase or decrease the public interest. Practical implications and originality The study has showed that professional identity and organizational identity can be assembled as one concept, the auditor identity. The concept includes the entire audit profession, both profession and organization. The study also contributes to the understanding of how institutional changes in the Swedish audit profession is perceived by the Swedish authorized auditors

The main purpose of this dissertation attempts to clarify the relations between imposed institutional change and social development in terms of Taiwan¡¦s development experiences. There are chiefly three studies in the dissertation. First of all, we reexamine Taiwan¡¦s democratic transition in institutional analysis. With regard to a political entrepreneur model, we shed light on the reasons why the transaction costs of Taiwan¡¦s democratic transition are not expensive and why the process of institutional change is relatively smooth. Secondly, we also explored the development of Taiwan¡¦s IC industry by virtue of imposed institutional analysis. We find it is the desirable government policies and appropriate institutional innovations that Taiwan¡¦s IC industry has made progress at a rapid rate in recent years. Finally, we analyze the interaction between technological choice and economic growth in terms of introducing adjustment costs of technology within a dynamic framework. We make a first attempt at exploring the technological adjustment costs on the rate of steady-state growth and the transitional behavior of the economy in an endogenous growth model.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs. The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ́s three hypothesis has been created from. The data in this study is built upon the stock price from the three largest available banks’ shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013). Calculations of the shares’ systematic risk (beta-value), return, and risk-adjusted return (Treynors ratio) throughout a period of time have been conducted in order to later be tested and lead to statistically significant results and thereby display whether the hypotheses were valid or not. The result of the study indicated that the systematic risk of these shares have declined from (2007) to (2013), which is a confirmation that the Basel regime has fulfilled its purpose in reducing the risk within the banks. However, the study has not been able to show that the return or risk-adjusted return had been condensed, a result which suggests that it is not the banks’ shareholders who carries the costs for alterations of the regulations within financial markets. / Till följd av en turbulent finansiell marknad med återkommande finanskriser utvecklades Baselregimen, en institutionell förändring med syftet att skapa ökad finansiell stabilitet genom bland annat ökade kapitalkrav och skärpta tillsynskrav av interna processer. Baselregimen är ofta förekommande i samhälleliga debatter där olika aspekter diskuteras, så som huruvida den lyckas uppfylla sitt syfte om att skapa ökad finansiell stabilitet eller om huruvida den är kostsam och vem som i så fall drabbas av eventuella kostnader. Majoriteten av tidigare forskning är överens om att regelförändringar inom finansiella marknader, så som Baselregimen, lett till minskad konkursrisk i banker vilket bidragit till ökad global finansiell stabilitet. Dock påvisar forskningen att denna typ av regeländringar är kostsamma, vilket leder till motsägelser kring hur kostnadsfördelningen mellan kunder och aktieägare ser ut. Valet föll i denna uppsats på att studera aktieägarnas perspektiv, vilket studiens tre hypoteser skapats utifrån. Datan har i denna studie utgjorts av aktiekurser från tre av de tillgängliga största bankernas aktier (baserat på totala tillgångar), i de 26 länder som finns representerade i Baselkommittén från år (2007) till år (2013). Beräkningar av bankaktiernas systematiska risk (betavärde), avkastning och riskjusterade avkastning (Treynors kvot) över tiden har genomförts för att sedan testats och leda fram till statistiskt signifikant påvisbara resultat och därmed huruvida hypoteserna förkastas eller inte. Studiens resultat påvisar att den systematiska risken i bankaktierna har sjunkit från år (2007) till år (2013), vilket är en bekräftelse på att Baselregimen uppnått sitt syfte om att sänka risken i bankerna. Dock har inte studiens resultat kunnat påvisa att bankaktiernas avkastning eller riskjusterade avkastning sjunkit, ett resultat som tyder på att det inte är bankernas aktieägare som får bära kostnaden för regelförändringar inom finansiella marknader.

A presente tese se empenha na análise comparada de corte polanyiano da trajetória de liberalização econômica do Brasil e Índia. O objetivo é compreender os padrões de mudança institucional que organizam as reformas orientadas para o mercado. Para isso empregou uma análise que combina modelos de coalizão de interesse, dependência de trajetória e comunidades epistêmicas empregados de forma interdependente para entender as adaptações ao cenário de globalização financeira. Os mecanismos de fertilização mútua dessas variáveis causais desempenham um papel analítico crucial porque permitiu escapar de modelos monocausais que tendem a ficar presos a explicações que sobredeterminam exclusivamente restrições externas, padrões institucionais domésticos ou legados institucionais estatais. Ao empregar esse instrumento, a tese procura mostrar as diferenças no grau de liberdade das capacidades estatais entre Brasil e Índia no contexto das reformas e as semelhanças em termos da estratégia incremental das reformas. / By using the Polanyian perspective, this thesis undertakes a comparative analysis of the economic liberalization trajectories in Brazil and India. The aim is to comprehend the patterns of institutional change that organize the market-oriented reforms. For that was employed an analysis that combines in an interconnected manner the theoretical models of interest coalitions, path dependency and epistemic communities, in order to understand the adaptations to the settings of financial globalization. The mechanisms of cross-fertilization of these causal variables perform a crucial analytical role because they permit to escape from the monocausal models that tend to become prisoners of explanations that exclusively overdetermine the external restrictions, domestic institutional patters or state institutional legacies. By using this instrument, the thesis aims to show the differences in the degree of maneuver of state capacities in Brazil and India within the context of reforms and resemblances in terms of incremental reform strategies.

A presente tese se empenha na análise comparada de corte polanyiano da trajetória de liberalização econômica do Brasil e Índia. O objetivo é compreender os padrões de mudança institucional que organizam as reformas orientadas para o mercado. Para isso empregou uma análise que combina modelos de coalizão de interesse, dependência de trajetória e comunidades epistêmicas empregados de forma interdependente para entender as adaptações ao cenário de globalização financeira. Os mecanismos de fertilização mútua dessas variáveis causais desempenham um papel analítico crucial porque permitiu escapar de modelos monocausais que tendem a ficar presos a explicações que sobredeterminam exclusivamente restrições externas, padrões institucionais domésticos ou legados institucionais estatais. Ao empregar esse instrumento, a tese procura mostrar as diferenças no grau de liberdade das capacidades estatais entre Brasil e Índia no contexto das reformas e as semelhanças em termos da estratégia incremental das reformas. / By using the Polanyian perspective, this thesis undertakes a comparative analysis of the economic liberalization trajectories in Brazil and India. The aim is to comprehend the patterns of institutional change that organize the market-oriented reforms. For that was employed an analysis that combines in an interconnected manner the theoretical models of interest coalitions, path dependency and epistemic communities, in order to understand the adaptations to the settings of financial globalization. The mechanisms of cross-fertilization of these causal variables perform a crucial analytical role because they permit to escape from the monocausal models that tend to become prisoners of explanations that exclusively overdetermine the external restrictions, domestic institutional patters or state institutional legacies. By using this instrument, the thesis aims to show the differences in the degree of maneuver of state capacities in Brazil and India within the context of reforms and resemblances in terms of incremental reform strategies.

abstract: The act of moving water across basins is a recent phenomenon in Arizona water policy. This thesis creates a narrative arc for understanding the long-term issues that set precedents for interbasin water transportation and the immediate causes--namely the passage of the seminal Groundwater Management Act (GMA) in 1980--that motivated Scottsdale, Mesa, and Phoenix to acquire rural farmlands in the mid-1980s with the intent of transporting the underlying groundwater back to their respective service areas in the immediate future. Residents of rural areas were active participants in not only the sales of these farmlands, but also in how municipalities would economically develop these properties in the years to come. Their role made these municipal "water farm" purchases function as exchanges. Fears about the impact of these properties and the water transportation they anticipated on communities-of-origin; the limited nature of economic, fiscal, and hydrologic data at the time; and the rise of private water speculators turned water farms into a major political controversy. The six years it took the legislature to wrestle with the problem at the heart this issue--the value of water to rural communities--were among its most tumultuous. The loss of key lawmakers involved in GMA negotiations, the impeachment of Governor Evan Mecham, and a bribery scandal called AZScam collectively sidetracked negotiations. Even more critical was the absence of a mutual recognition that these water farms posed a problem and the external pressure that had forced all parties involved in earlier groundwater-related negotiations to craft compromise. After cities and speculators failed to force a bill favorable to their interests in 1989, a re-alignment among blocs occurred: cities joined with rural interests to craft legislation that grandfathered in existing urban water farms and limited future water farms to several basins. In exchange, rural interests supported a bill to create a Phoenix-area groundwater replenishment district that enabled cooperative management of water supplies. These two bills, which were jointly signed into law in June 1991, tentatively resolved the water farm issue. The creation of a groundwater replenishment district that has subsidized growth in Maricopa, Pinal, and Pima Counties, the creation water bank to store unused Central Arizona Project water for times of drought, and a host of water conservation measures and water leases enabled by the passage of several tribal water rights settlements have set favorable conditions such that Scottsdale, Mesa, and Phoenix never had any reason to transport any water from their water farms. The legacy of these properties then is that they were the product of the intense urgency and uncertainty in urban planning premised on assumptions of growing populations and complementary, inelastic demand. But even as per capita water consumption has declined throughout the Phoenix-area, continued growth has increased demand, beyond the capacity of available supplies so that there will likely be a new push for rural water farms in the foreseeable future. / Dissertation/Thesis / M.A. History 2013

The European Single Market (SM) has typically been a symbol of economic integration and multilateralism within the European Union (EU). It operates within a robust regulatory framework aimed at ensuring the free movement of goods, services, people, and capital. However, with the steady onslaught of crises seen in the union in recent years, the SM governance appears to be changing by giving privilege to the safeguarding of strategic interests and ensuring stability. Similar changes have been noted in other sectors, where it has been dubbed a crisisification of policy-making in the EU. This is expressed by the agenda-setting, decision-making, participation, and legitimising narratives of ordinary governance becoming similar to those employed during crises. The thesis seeks to understand the changing governance of the SM by using the theoretical framework of crisisification. The framework is adapted by considering elements of time, active secrecy, and Council coordination dynamics. Crisisification shows that changes to SM governance challenges democratic processes and community building. Insights from critical security studies also contributes to assessing the implications on policy-makers, citizens, and democracy of crisisification. The study explores these goals through semi-structured interviews and reflexive thematic analysis with civil servants from the Swedish Ministry for Foreign Affairs, the European Commission, and the Swedish National Board of Trade. Findings revealed the multifaceted impacts of crisisification on privileging sectors deemed vulnerable or threatened over others and changing interinstitutional power dynamics resulting in challenges towards democratic values. The study underscores the need for further exploration into the effects of crisisification through systematic review across European policy sectors.

Made available in DSpace on 2015-03-05T18:36:36Z (GMT). No. of bitstreams: 0 Previous issue date: 29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Pode-se dizer que as empresas petroquímicas brasileiras, após o processo de privatização e abertura comercial da década de 90, passaram a conviver em um ambiente competitivo que desencadeou mudanças institucionais nas organizações, fazendo-se necessário que essas empresas adotassem novas estratégias e agissem de forma pró-ativa em relação a essas mudanças. As empresas deste setor passaram a buscar novas formas de enfrentar a concorrência internacional. Como as escalas de produção das petroquímicas brasileiras são inferiores às escalas dos concorrentes estrangeiros, prejudicando a competição através da estratégia de custo, uma das formas para garantir a competitividade do setor é a busca da diferenciação de produtos, o que evidencia a importância da inovação para estas empresas sobreviverem no mercado O presente estudo buscou analisar como o setor petroquímico, especificamente o Pólo Petroquímico do Sul, se adaptou a essas mudanças institucionais e verificar como se processam a geração, a implementação e a di / It is possible to say that Brazilian petrochemical companies, after the privatization process and market opening to foreign products, conducted by the Brazilian government during the ninety’s, found themselves in a fierce competitive scenario, that carried them into significant institutional changes. Petrochemical companies became encouraged to look for a way of staying alive in such international competition. Sinceproduction capacities of Brazilian petrochemical plants are lower than foreign competitions, making difficult competition based on cost strategies, upgrades in products become primordial to competitiveness. This fact indicates how important is the innovation process in the companies to keep them surviving in the new market. The present study tried to analyze how the Petrochemical Industry Economy, specially the South Petrochemical Pole, could fit into the necessary institutional changes, and to verify how the companies of this Industrial Complex proceed with generation, implementation and diffusion

Este trabalho busca analisar o problema da captura das agências reguladoras. Em primeiro lugar, ele aponta as principais funções e a estrutura das agências reguladoras. O Capítulo 2 examina as teorias que se dedicam ao problema e que entendem ocorrer, efetivamente, a captura das agências reguladoras. Neste contexto, trata-se da teoria do ciclo de vida das agências reguladoras e da teoria econômica da regulação. Essas teorias defendem que as agências reguladoras estão intimamente ligadas aos setores econômicos e, desse modo, podem gerar prejuízos ao interesse público. Todavia, nos dias atuais, é difícil definir \"interesse público\" e \"interesse particular\". Assim, esta monografia defende que a captura envolve, em verdade, o comprometimento da imparcialidade dos responsáveis pelo exercício da regulação. O Capítulo 3 é dedicado à realidade brasileira. Aqui, algumas formas de relação entre Estado e Sociedade prevalência de relações informais e pessoais, soluções ad hoc etc. parecem facilitar a ocorrência de captura. Nessa toada, é possível detectar uma forma particular de captura no Brasil: o uso indevido da regulação técnica levada a efeito pelo Poder Central. O Capítulo 4 demonstra as dificuldades de se regular o sistema econômico em uma sociedade complexa. Assim, entende-se que o problema da captura é um risco, que pode (ou não) acontecer. Finalmente, este trabalho tenta expor algumas alternativas para minimizar o risco de captura. Depois de relatar algumas teorias jurídicas que lidam com situações de legalidade fronteiriça (abuso de direito, sham exception e desvio de poder), este trabalho conclui que, para minimizar o risco de captura, é mais adequado promover mudanças institucionais. / This work aims to analyze the capture of regulatory agencies. First of all, it presents the main functions and the structure of regulatory agencies. Chapter 2 examines theories that have recognized the occurrence of capture. In this context, it deals with regulatory agencies life cycle theory and economic theory of regulation. These theories defend that the regulatory agencies are closely linked to industries and, in this way, they harm public interest. Nowadays, it is hard to define public interest and private interest. Therefore, this research defends that regulatory agencies capturing involves, in fact, the impartiality compromising of those who have to exercise the regulation. Chapter 3 is dedicated to the Brazilian reality. Here, some forms of relationship between State and Society informal and personal linkages, ad hoc solutions, etc. seem to facilitate the capturing occurrence. In this manner, it is possible to detect a particular form of capturing in Brazil: undue use of technical regulation in favor of the central Government. Chapter 4 examines the difficulties of the economic system regulation in a complex society, showing capturing as a risk which may (or may not) happen. Finally, this work tries to expose some ways of minimizing this risk. After reporting some law theories which deal with frontiers of legality abuse of rights, sham exception, and abuse of discretion this work concludes that to minimize the risk of capture is more adequate to adopt some institutional changes.

Este trabalho busca analisar o problema da captura das agências reguladoras. Em primeiro lugar, ele aponta as principais funções e a estrutura das agências reguladoras. O Capítulo 2 examina as teorias que se dedicam ao problema e que entendem ocorrer, efetivamente, a captura das agências reguladoras. Neste contexto, trata-se da teoria do ciclo de vida das agências reguladoras e da teoria econômica da regulação. Essas teorias defendem que as agências reguladoras estão intimamente ligadas aos setores econômicos e, desse modo, podem gerar prejuízos ao interesse público. Todavia, nos dias atuais, é difícil definir \"interesse público\" e \"interesse particular\". Assim, esta monografia defende que a captura envolve, em verdade, o comprometimento da imparcialidade dos responsáveis pelo exercício da regulação. O Capítulo 3 é dedicado à realidade brasileira. Aqui, algumas formas de relação entre Estado e Sociedade prevalência de relações informais e pessoais, soluções ad hoc etc. parecem facilitar a ocorrência de captura. Nessa toada, é possível detectar uma forma particular de captura no Brasil: o uso indevido da regulação técnica levada a efeito pelo Poder Central. O Capítulo 4 demonstra as dificuldades de se regular o sistema econômico em uma sociedade complexa. Assim, entende-se que o problema da captura é um risco, que pode (ou não) acontecer. Finalmente, este trabalho tenta expor algumas alternativas para minimizar o risco de captura. Depois de relatar algumas teorias jurídicas que lidam com situações de legalidade fronteiriça (abuso de direito, sham exception e desvio de poder), este trabalho conclui que, para minimizar o risco de captura, é mais adequado promover mudanças institucionais. / This work aims to analyze the capture of regulatory agencies. First of all, it presents the main functions and the structure of regulatory agencies. Chapter 2 examines theories that have recognized the occurrence of capture. In this context, it deals with regulatory agencies life cycle theory and economic theory of regulation. These theories defend that the regulatory agencies are closely linked to industries and, in this way, they harm public interest. Nowadays, it is hard to define public interest and private interest. Therefore, this research defends that regulatory agencies capturing involves, in fact, the impartiality compromising of those who have to exercise the regulation. Chapter 3 is dedicated to the Brazilian reality. Here, some forms of relationship between State and Society informal and personal linkages, ad hoc solutions, etc. seem to facilitate the capturing occurrence. In this manner, it is possible to detect a particular form of capturing in Brazil: undue use of technical regulation in favor of the central Government. Chapter 4 examines the difficulties of the economic system regulation in a complex society, showing capturing as a risk which may (or may not) happen. Finally, this work tries to expose some ways of minimizing this risk. After reporting some law theories which deal with frontiers of legality abuse of rights, sham exception, and abuse of discretion this work concludes that to minimize the risk of capture is more adequate to adopt some institutional changes.