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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Lobbying na regulação contábil e qualidade da informação: evidências do setor petrolífero / The use of lobbying in accounting regulation and information quality: oil industry evidences

Santos, Odilanei Morais dos 04 March 2013 (has links)
O presente trabalho teve como objetivo principal identificar os fatores determinantes à adoção de estratégias de lobbying sobre a regulação contábil do setor petrolífero, bem como avaliar a qualidade das informações contábeis das empresas desse setor. Para atender a esse objetivo, recorreu-se a três estudos direcionados para cada um dos seguintes aspectos: determinantes do lobbying e características dos grupos de interesses (estudo 1); estágio atual da qualidade da informação contábil do setor petrolífero (estudo 2) e evidências empíricas às questões do Discussion Paper Extractive Activities (estudo 3). Para operacionalizar os estudos, utilizaram-se as cartas comentários enviadas ao IASB e a base de dados da Evaluate Energy®, empregando-se diversas técnicas econométricas como regressão linear simples e múltipla, regressão logística binomial e multinomial e regressão de Poisson a diversos planos amostrais contendo informações de empresas petrolíferas. Os resultados indicam que o grupo de interesse formado pelos preparadores de demonstrações financeiras do setor petrolífero possui incentivos econômicos para realizar lobbying sobre determinada regulamentação contábil no sentido de defender seus interesses como prega a teoria da regulação econômica, notadamente quanto ao fator tamanho. Tal grupo de interesse, dentro do plano das escolhas contábeis, é favorável à utilização do custo histórico como base de valor e da possibilidade de escolha entre dois modelos contábeis concorrentes (successful efforts e full cost) e desfavoráveis às mudanças que levem ao aumento do nível de divulgação das informações. Suportando essa posição, tem-se a visão dos usuários primários das demonstrações financeiras que sugerem que as informações contábeis disponibilizadas pelas empresas petrolíferas são de qualidade, ao menos sob o prisma da relevância e conservadorismo, e indicam, ainda, que o atual conjunto de informações baseado no custo histórico é relevante para as suas decisões econômicas. Levando-se em consideração o grande apoio recebido pela proposta de ampliação das divulgações obrigatórias, aí incluída a proposta do Publish What You Pay, tem-se a rejeição por parte dos participantes do mercado de capitais indicando que os benefícios decorrentes da ampliação da divulgação não serão maiores do que os existentes, considerando as regras atuais. Em contraponto, tem-se a concepção de que a informação contábil produzida pelas empresas petrolíferas é inoportuna. Nesse particular, não se vislumbram alterações nessa constatação uma vez que a proposta de um novo modelo contábil de reconhecimento apresentada no DPEA se aproxima do método full cost, enquanto que as evidências do segundo estudo apontam para direção contrária ao sugerir que o método successful efforts gera informações mais oportunas do que o método concorrente. Assim, tem-se um cenário para se acreditar na manutenção do status quo vigente. / This paper aimed to identify the determining factors for the adoption of lobbying strategies regarding the accounting regulation of the oil sector, as well as to assess the quality of the accounting information of the companies from this sector. To meet these goals, three studies directed to each of the underlined aspects were used: determinants of the lobbying and characteristics of the interest groups (study 1); current status of the quality of accounting information from the oil sector (study 2) and empirical evidence for the questions of Discussion Paper Extractive Activities (study 3). To operationalize the studies, letters and comments sent to the IASB and the database of Evaluate Energy® were deployed, through the use of several econometric techniques such as simple and multiple linear regressions, binomial and multinomial logistic regression and Poisson regression in various sampling plans featuring information of the oil companies. The results indicate that the interest group formed by preparers of financial statements for the oil sector has economic incentives to undertake lobbying for an accounting regulation, in the sense of defending their interests according to the economic regulation theory, notably when size is taken into account. This interest group, within the plane of accounting choices, is in favor of using the historical cost as a basis of value and of the possibility of choice between two competitor accounting models (successful efforts and full cost) and unfavorable to the changes that lead to the increase of the disclosure level of the information. Supporting this position, there is the view of the primary users of financial statements that suggests that the accounting information provided by oil companies is valuable, at least from the perspective of relevance and conservatism, and indicates, yet, that the current group of information based on the historical cost is relevant to their economic decisions. Considering the huge support received by the proposal to expand the required disclosures, therein included the proposal of Publish What You Pay, there is rejection by the participants of the capital market indicating that the benefit resulting from the expansion of the disclosure shall not be greater than those already in existence, considering the current rules. In contrast, there is the view that the accounting information produced by oil companies is untimely. In this, particularly, alterations in this finding are not envisaged once the proposal of the new accounting model of recognition presented at DPEA approaches the full cost method, whereas evidence of the second study points to the opposite direction by suggesting that the successful efforts method generates more appropriate information than does the current method. Therefore, there is scenario to believe in the maintenance of the present status quo.
22

利益團體與審議民主的互動:《核廢何從公民討論會》之個案分析 / The interaction between interest group and deliberative democracy: Case study of public forum for low-level radioactive waste final disposal siting

林心睿 Unknown Date (has links)
審議民主模式強調公民為中心的政策參與;傳統多元主義式政治參與則強調利益團體對政府決策的影響,公民與利益團體皆是公民社會中不可或缺的重要組成,本研究聚焦於兩者在政策參與上的互動關係。本研究選擇原能會委託辦理之「核廢何從公民討論會」審議模式為個案,利用深度訪談與次級資料分析,探究利益團體對審議民主之態度及其與公民之間的互動關係。 本研究主要的研究結果如下: (一) 主管機關採用審議民主模式之因素:溝通過程不順利、嘗試增加社會層面思考、建立對話平台及傳達正確資訊。 (二) 利益團體參與審議民主之因素:包含監督審議民主模式進行、提供正確資訊以及嘗試新型態參與管道等;然而,受到過去互動經驗、團體自主性考量以及效果不確定,對參與審議民主模式的呈現負面考量。 (三) 利益團體與公民在審議活動過程中交相產生影響。 (四) 審議民主模式有利於利益團體與公民的互動關係中提升公民能力,然而,在弱勢聲音投入方面有所限制;在制度設計上,一方面能突破團體在政策資訊蒐集之困境,另一方面卻限制了議題討論的範疇。最後,團體與審議民主在決策影響上,尚未產生具體的作用。 據此,本研究提出三項實務建議:加強政策資訊公開流程、建立審議民主制度化體制以及利益團體廣泛參與審議民主活動。 / Deliberative democracy emphasizes citizen-orientation in decision-making and pluralist democracy emphasizes interest groups’ influence on public policy. Since both citizens and interest groups are important components of civil society, this article focuses on the interaction between deliberative democracy and interest groups in policy participation. This research takes “Public Forum for Low-level Radioactive Waste Disposal Siting” as the empirical case and explores it by secondary data and in-depth interview. The findings are as follow: 1. The reasons for government to adopt public deliberation as policy tool were to face the obstacles in communication process, to increase social discussions in this issue, to build up a new communication platform, and to disclose accurate information to the public. 2. The motives for interest groups to participate deliberative process are monitoring public forum, providing accurate information, and attempting to create new forms of public participation. Nevertheless, there are also some concerns which might cause interest groups’ unwillingness to participate the deliberative process, including their prior experiences of interacting with governments, the maintenance of group autonomy, and uncertain effects from deliberative process. 3. This study shows that both interest groups and deliberative democracy have mutual effect deliberative process. 4. Deliberative process in the interaction could enhance civic competence, but restrict the voice from social minority; in the dimension of the institutional design, deliberative process can help interest groups collect necessary information, but limit the scopes of policy issues for discussion. Finally, there is no apparent evidence supporting that interest groups and deliberative democracy process can make decision making difference. In the end, this study proposes that the governments should strengthen information disclosure, build infrastructure regarding deliberative democracy as well as promote deliberative activities.
23

Lobbying na regulação contábil e qualidade da informação: evidências do setor petrolífero / The use of lobbying in accounting regulation and information quality: oil industry evidences

Odilanei Morais dos Santos 04 March 2013 (has links)
O presente trabalho teve como objetivo principal identificar os fatores determinantes à adoção de estratégias de lobbying sobre a regulação contábil do setor petrolífero, bem como avaliar a qualidade das informações contábeis das empresas desse setor. Para atender a esse objetivo, recorreu-se a três estudos direcionados para cada um dos seguintes aspectos: determinantes do lobbying e características dos grupos de interesses (estudo 1); estágio atual da qualidade da informação contábil do setor petrolífero (estudo 2) e evidências empíricas às questões do Discussion Paper Extractive Activities (estudo 3). Para operacionalizar os estudos, utilizaram-se as cartas comentários enviadas ao IASB e a base de dados da Evaluate Energy®, empregando-se diversas técnicas econométricas como regressão linear simples e múltipla, regressão logística binomial e multinomial e regressão de Poisson a diversos planos amostrais contendo informações de empresas petrolíferas. Os resultados indicam que o grupo de interesse formado pelos preparadores de demonstrações financeiras do setor petrolífero possui incentivos econômicos para realizar lobbying sobre determinada regulamentação contábil no sentido de defender seus interesses como prega a teoria da regulação econômica, notadamente quanto ao fator tamanho. Tal grupo de interesse, dentro do plano das escolhas contábeis, é favorável à utilização do custo histórico como base de valor e da possibilidade de escolha entre dois modelos contábeis concorrentes (successful efforts e full cost) e desfavoráveis às mudanças que levem ao aumento do nível de divulgação das informações. Suportando essa posição, tem-se a visão dos usuários primários das demonstrações financeiras que sugerem que as informações contábeis disponibilizadas pelas empresas petrolíferas são de qualidade, ao menos sob o prisma da relevância e conservadorismo, e indicam, ainda, que o atual conjunto de informações baseado no custo histórico é relevante para as suas decisões econômicas. Levando-se em consideração o grande apoio recebido pela proposta de ampliação das divulgações obrigatórias, aí incluída a proposta do Publish What You Pay, tem-se a rejeição por parte dos participantes do mercado de capitais indicando que os benefícios decorrentes da ampliação da divulgação não serão maiores do que os existentes, considerando as regras atuais. Em contraponto, tem-se a concepção de que a informação contábil produzida pelas empresas petrolíferas é inoportuna. Nesse particular, não se vislumbram alterações nessa constatação uma vez que a proposta de um novo modelo contábil de reconhecimento apresentada no DPEA se aproxima do método full cost, enquanto que as evidências do segundo estudo apontam para direção contrária ao sugerir que o método successful efforts gera informações mais oportunas do que o método concorrente. Assim, tem-se um cenário para se acreditar na manutenção do status quo vigente. / This paper aimed to identify the determining factors for the adoption of lobbying strategies regarding the accounting regulation of the oil sector, as well as to assess the quality of the accounting information of the companies from this sector. To meet these goals, three studies directed to each of the underlined aspects were used: determinants of the lobbying and characteristics of the interest groups (study 1); current status of the quality of accounting information from the oil sector (study 2) and empirical evidence for the questions of Discussion Paper Extractive Activities (study 3). To operationalize the studies, letters and comments sent to the IASB and the database of Evaluate Energy® were deployed, through the use of several econometric techniques such as simple and multiple linear regressions, binomial and multinomial logistic regression and Poisson regression in various sampling plans featuring information of the oil companies. The results indicate that the interest group formed by preparers of financial statements for the oil sector has economic incentives to undertake lobbying for an accounting regulation, in the sense of defending their interests according to the economic regulation theory, notably when size is taken into account. This interest group, within the plane of accounting choices, is in favor of using the historical cost as a basis of value and of the possibility of choice between two competitor accounting models (successful efforts and full cost) and unfavorable to the changes that lead to the increase of the disclosure level of the information. Supporting this position, there is the view of the primary users of financial statements that suggests that the accounting information provided by oil companies is valuable, at least from the perspective of relevance and conservatism, and indicates, yet, that the current group of information based on the historical cost is relevant to their economic decisions. Considering the huge support received by the proposal to expand the required disclosures, therein included the proposal of Publish What You Pay, there is rejection by the participants of the capital market indicating that the benefit resulting from the expansion of the disclosure shall not be greater than those already in existence, considering the current rules. In contrast, there is the view that the accounting information produced by oil companies is untimely. In this, particularly, alterations in this finding are not envisaged once the proposal of the new accounting model of recognition presented at DPEA approaches the full cost method, whereas evidence of the second study points to the opposite direction by suggesting that the successful efforts method generates more appropriate information than does the current method. Therefore, there is scenario to believe in the maintenance of the present status quo.
24

An Analysis of Bluetooth Technology,Features,Future and Security

Ullah, Malik Zaka January 2009 (has links)
In this thesis I present my analysis on various aspects of Bluetooth wireless technology. The Bluetooth technology is relatively new as compared to other technologies and there is huge potential of its growth and practical application. Therefore during in this thesis I try to analysis the current status of this technology and issue which are related to this technology. The first section introduces Bluetooth technology, in which I discussed the architecture of Bluetooth and different terminologies of Bluetooth. In the same section I presented the comparison of Bluetooth with other communication technologies. The main questions I hope to answer in this thesis and also discuss the methodology I employed. The subsequent sections discuss the core technical features and issues of security and interoperability of Bluetooth. In these sections I identify the key aspects of Bluetooth that make it standout from other wireless technologies and point out certain shortcomings of this technology. During this I went through different aspect of Bluetooth technology. Subsequently I present my analysis of the market player’s and user’s perspectives and identify the main drivers and barriers of Bluetooth from a business point of view. Towards the end of this thesis I discuss how this technology can be used to provide some attractive solutions. I demonstrate my ideas by discussing how certain services can be used in future in different scenarios. In my proposed solution I discussed the possibilities and advantages of using Bluetooth technology in university campus to perform different routine tasks and this will beneficial for the university both student and teachers. Keywords: Personal Area Networks, Asynchronous connection Link, Ultra Wide Band, Special Interest group, Bluetooth Technology / Malik Zaka Ullah Phone # 0092 301 8460404,0046738746534 Email : malikzakas@hotmail.com
25

Urban planning - Metropolitan plan of the capital city of Prague / Územní plánování - Metropolitní plán hlavního města Prahy

Volfová, Adéla January 2017 (has links)
Urban planning form the space occupied by people, but their participation ratio is low. In spite of the fact that they can be concerned in city planning for example to be engaged in interest group, that could affect it. The thesis aim the question of the affect on the process of making Prague Land Use Plan (Metropolitan plan). The theoretical part defines the detailed explanation of the city planning and presents project submission of Metropolitan plan, and also set the context. In the practical part of the thesis the urban agents and their interests are charactised. The process of urban planning is influenced by three obligatory urban agents - the public, the interest groups and the political representation. The conclusion of this work is setting the way of affecting and their classification.
26

Živnostenská banka a měnová reforma. Příspěvek k významu zájmových skupin v éře první republiky / The Zivnstenska banka and Monetary reform. Contribution to the Theory of Interest Groups in era of the first republic.

Šoral, Dalibor January 2012 (has links)
In master thesis I have analyzed in detail the behavior of representatives of Živnostenská banka before and during entire process of Rasin's Monetary Reform (1919). I tried to prove that the bank representatives were closely linked with the political representation and thus were able to act as lobbying group that could pursue their specific interests. In some respects even substituted the role of the state, because of necessary knowledge of national economic and political influence. I have assessed whether corrupt practices were used. As of the described facts, I would draw conclusions to confirm my initial assumptions. To enforce its interests, bank used paradigm of economic nationalism. As a methodological framework I have used the theory of public choice.
27

Aktivity zájmových skupin v oblasti GMO: případová studie geneticky modifikované kukuřice / Activities of interest groups in the area of GMO: a case study of genetically modified maize

Nekovařík, Tomáš January 2013 (has links)
This thesis deals with promoting of the interests in the area of genetically modified organisms. The aim is to analyze the activities of interest groups in the area and affect different approach of governments to GMO in the USA and Europe. The work is structured into four parts. The first chapter theoretically defines interest groups and lobbying. The second chapter is devoted to genetically modified organisms and the differences between the EU and the USA in the legislation, the extent of cultivation and the approach of governments. The third chapter deals with Monsanto - the company that dominates the amount of interest groups in this area. The fourth chapter presents a case study of the problem of genetically modified maize in Europe. Just on the case of genetically modified maize can be seen in the European Union activities interest groups, approach of member states and European Union approach.
28

A influência política dos banqueiros na condução da política monetária brasileira durante o regime de alta inflação (1975-1994) / The banker's influence on Brazilian monetary policy during the high inflation regime

Kessler, Luiz Carlos de Andrade, 1975- 04 March 2013 (has links)
Orientador: Valeriano Mendes Ferreira Costa / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-22T09:46:26Z (GMT). No. of bitstreams: 1 Kessler_LuizCarlosdeAndrade_D.pdf: 2381304 bytes, checksum: 21d43ce194c4232a9cb6fbb5b9cb755a (MD5) Previous issue date: 2013 / Resumo: Este trabalho tem como objetivo evidenciar a influência política do empresariado financeiro na condução da política monetária brasileira. Subsidiado por perspectivas teóricas sobre o Estado, a verificação desta influência foi guiada pelas seguintes abordagens: Elitista, Pluralista, Escolha Racional, Marxista e Neo-institucionalista. Cada qual com suas metodologias próprias, questões e hipóteses subjacentes diferenciadas da questão principal deste trabalho, mas que auxiliaram na sua resolução. Os resultados empíricos dos diversos modelos formulados, de acordo com cada abordagem foram parecidos, problemas de autocorrelação serial devido à má especificação (omissão de variáveis) ou coeficientes de determinação com valores extremamente baixos, evidenciando pouca influência da política na condução da política monetária. Estes resultados embora refutem a hipótese original que os banqueiros têm grande influência na política monetária brasileira, também revelam a dificuldade de se constatar qualquer influência política sobre uma matéria que responde fortemente a eventos conjunturais. Não satisfeito com resultado apresentado pelas abordagens tradicionais, resolveu-se buscar um abordagem mais apropriada à análise política da política econômica, que pudesse novamente evidenciar a pressão política do setor financeiro privado na condução da política monetária. Assim como os outros modelos econométricos testados, o modelo baseado na abordagem de Havrilesky (1995) não apresentou relevância para a relação entre as sinalizações de preferência pelos banqueiros com a taxa de juros. Não obstante, o levantamento dessas sinalizações revelou-se fonte fundamental para a resolução das questões propostas por Wooley (1994) que ajudaram a descrever o processo de pressão política do setor financeiro privado. O histórico das políticas monetárias demonstrou a existência formal e institucional de pressão política por parte SFP, no qual as demandas eram atendidas na medida em que fossem consistentes com a política monetária corrente / Abstract: This work has the purpose to demonstrate the political influence of the financial entrepreneurs in the Brazilian monetary policy administration. Supported by theoretical perspectives on the state, the verification of this influence was guided by the following approaches: Elitist, Pluralist, Rational Choice, Marxist and Neoinstitutionalist. Each with its own methodologies, issues and underlying assumptions different from the main issue of this work, but assisted in their resolution. The empirical results of the various models formulated according to each approach showed similar results, problems of serial autocorrelation due to poor specification (omitted variables) or coefficients of determination with extremely low values, showing little influence of politics on monetary policy administration. Although these results refute the original hypothesis that bankers have a significant influence on monetary policy in Brazil, also reveal the difficulty to find any political influence over the issue that responds strongly to cyclical events. Not satisfied with the result presented by traditional approaches, it was decided to seek a more appropriate approach to the political analysis of economic policy, which could again highlighted the political pressure of the private financial sector in the conduct of monetary policy. Like other econometric models tested, the model-based approach Havrilesky (1995) showed no relevance to the relationship between the signals preferably by private bankers with the interest rate. Nevertheless, the survey revealed these signs up key source for the resolution of the issues proposed by Wooley (1994) that helped to describe the process of political pressure from the private financial sector. The history of monetary policies demonstrated the existence of formal institutional and political pressure by SFP, in which the demands were met to the extent that they were consistent with the current monetary policy / Doutorado / Ciencia Politica / Doutor em Ciência Política
29

Lobbying et politique commerciale : l'influence des groupes d'intérêt sur les modalités de l'ouverture commerciale / Lobbying and trade policy : the influence of interest groups on the modalities for opening up trade

Viroleau, Franck 12 December 2018 (has links)
L'apparente résurgence du protectionnisme, suite à la crise de 2008, est paradoxale quand la théorie dominante plaide en faveur du libre échange. Il existe pourtant un tissu théorique large expliquant le protectionnisme. En son sein, une accumulation d’arguments mène à privilégier le cadre théorique de l’économie politique. L’objet de cette thèse est l’étude de l’influence des groupes d’intérêt sur les décisions de politique économique afférentes à l’ouverture commerciale.Pour mener cette analyse, (i) les modèles existants dans la littérature pour rendre compte de cette influence sont exposés et (ii) un modèle théorique complémentaire est proposé. Les bases théoriques de ce modèle sont ensuite mêlées aux apports de la littérature d'économie politique afin de mettre en œuvre (iii) un modèle d'équilibre général calculable (MEGC) appliqué à une économie fictive et (iv) un second appliqué à la Tunisie, dans l'objectif d'étudier l'influence du lobbying sur la manière dont s'ouvrent ces économies.Les principaux enseignements de cette thèse sont les suivants : (i) Il n’existerait pas de modèle intégrant les activités d'économie politique de manière satisfaisante au sein d’un MEGC. Un tel modèle montre que (ii) l’élasticité du coût politique aux subventions joue un rôle déterminant dans la limitation des distorsions créées par le lobbying. Il est révélé au moyen de MEGC que, dans un contexte de baisse des tarifs douaniers, (iii) le lobbying nuit à la progression de l'ouverture commerciale et qu'en Tunisie, (iv) une subvention sur les consommations intermédiaires obtenue par lobbying ne présente pas d'effets stables et significatifs sur l'évolution de l'ouverture commerciale. / The seeming resurgence of protectionism, following the 2008 economic crisis, is paradoxical when the dominant economic theory argues for free trade. There is, however, a broad body of research that explains protectionism. Amongst this research, multiple arguments lead to privilege the theoretical framework of political economy.The purpose of this thesis is to study the influence of interest groups on economic policy decisions that deal with trade opening.To carry out this analysis, this thesis (i) outlines existing models to account for this influence and (ii) proposes a complementary model for this purpose. The theoretical bases of this model are then combined with contributions from the political economy literature in order to (iii) implement a computable general equilibrium model (CGEM) applied to a hypothetical economy and (iv) a second model applied to Tunisia, with the objective of studying the influence of lobbying on how these economies are opening up.The main lessons of this thesis are as follows: (i) No model would integrate these activities in a satisfactory manner into a CGEM. Such a model shows that (ii) the elasticity of political cost to subsidies plays a decisive role in limiting the distortions created by lobbying activities. It is revealed, by means of CGEM applied to a hypothetical economy, in a context of decreases in tariffs, that (iii) lobbying is detrimental to the growth of trade opening and that, in Tunisia, (iv) a subsidy on intermediate consumption attained by lobbying does not display stable and significant effects on the evolution of trade opening.
30

Svaz měst a obcí České republiky a jeho vliv na politický systém ČR / Union of towns and municipalities of the Czech republic and its influence on political system of CR

Paulů, Jiří January 2007 (has links)
SMOČR (Union of town and municipalities of the Czech republic) of is a non- governmental organization, founded as a interest group of corporate bodies, members of Union are municipalities and towns. Union is a partner for governmental and parliamental political representation and participates in preparation and creation of legislative projects in a suggestion proceeding in areas touching competences of municipalities and towns. Enforcing its interests Union seek accenting municipalities and towns interests and subsidiarity principle. Activity of Union is ground on mayors, chief magistrates and representatives, who dedicate common self-government problem as warrant members of Union. Proclaimed goal of Union is legitimate lobbying as well. Thesis also touch a cooperation of Union with similar partner-unions in other countries and its influence as a partner organization to EU institutions.

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