The inclusion of gender equality in the guiding principles of peacebuilding operations led by the United Nations raises questions of effectivity. Indeed, while the commitment of the international community to gender equality is well defined and the importance of gender equality for durable peace has been widely demonstrated, there is no consistent research on the effects of the interventions of peacebuilding actors on dimensions of gender equality. The question leading this paper is “what is the effect of peacebuilding actors’ interventions on gender equality?” and this paper particularly seeks to research whether the influence of peacebuilding actors on power structures, that define unjust gendered relations of power, could improve gender equality overall. The theoretical underpinning of this paper identifies women’s political empowerment as a change in power structures with possible positive consequences. The theory is tested in a qualitative way with a comparison between case studies and through the method of Structured Focused Comparison. The results show partial support for the hypothesis. Indeed, the empirical assessment of Liberia and Rwanda seems to point to an increase in the international support of local women’s organisation as a successful strategy to challenge power structures and, consequently, gender inequality.

The essence of this thesis is to explore the role of Nigeria, West Africa's hegemon, in the intervention efforts by the Economic Community of West African states (ECOWAS) through its Cease-fire Monitoring Group (ECOMOG) in both Liberia (1990-1997) and Sierra Leone (1993-2000). While the thesis has sought to understand the leading role played by Nigeria in first establishing the ECOWAS and being the primus motor for its functions, I have also attempted to analyse the rationalities for the transformation of ECOWAS from a purely economic integrative scheme to a security organisation. While the economic agendas for ECOWAS have not changed, the argument in this thesis is that security related issues and realities have taken precedence over the original economistic agendas. One of the thesis' major arguments is that the nature of results attained in both Liberia and Sierra Leone are different because of (a) the leadership role of Nigeria and (b) the nature of international responses and contributions to the resolution of these conflicts. In the thesis, I argue that in the Liberian case, Nigeria took a more domineering leadership role albeit tinged with the characteristics of the actions of a benevolent hegemon. Here, Nigeria through different processes either through leadership, consensus-seeking processes and dialogue managed to get other ECOWAS states to coalesce around its leadership. However, in Sierra Leone, Nigeria's leadership role was not permitted to unfold. The resultant effect was the shift from NIFAG to ECOMOG and eventually "rekindling hatred" of these troops as UN troops. This thesis has pointed to the utility of sub-regional organisations in resolving conflicts and demonstrates the need for further study. / Political Science / DLITT ET PHIL (INT POL)

This paper retraces the transformative journey I went on as a media-maker in Liberia. I talk about my expectations before landing in Liberia and how my prejudices were confronted and transformed. I explain how I first worked with a family and later made a movie about their lives. I discuss the many questions raised by me, as a Westerner, making media in and about one of sub-Saharan Africa's poorest countries. Using personal experiences and observations, as well as, academic studies about media coverage of Africa, I argue that the Western media fails to reasonably cover Africa. I ask media-makers, specifically Western media-makers, to do something about it. I suggest that media-makers look for stories beyond those that continue to make the headlines, and develop a brand new, more balanced approach when creating media in foreign settings, particularly in Africa.

Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings behavior in the banks. Design/method/approach - This empirical investigation uses an unbalanced panel data of five commercial banks in Liberia for a period of six years, 2010 to 2012 before and 2013 to 2016 after IFRS adoption. The data generated from the audited financial statements of the commercial banks were analyzed with two sample t test and multiple linear regression. We also run robustness check with same statistical procedures to validate the results. Findings - the empirical results show a statistically insignificant difference in earnings management after the adoption of IFRS, which means the introduction of IFRS did not have significant effect on earnings management practices in the banks. Additionally, we found no significant relationship between Liberia GDP growth and DLLP. Finally, we discovered a positive insignificant relationship between the capital adequacy ratio and DLLP as predicted. Originality/value - the result of this thesis advances the understanding of earnings management under US GAAP and IFRS in an emerging economy. As most of the existing literature conducted on earnings management are mainly focused on developed economy with capital market and data from non-financial institutions. This thesis fills a gap in the existing literature by studying managerial discretion in an unusual environment. The results of our findings inform regulators, investors, auditors and standards setters considering IFRS adoption.

The use of ICT in government institutions of the Republic of Liberia has been around for decades though very few institutions implemented it most especially in the old fashion EDP- Electronic Data Processing systems where large departments were created for centralized data processing tasks. The Old fashion EDP proof very costly, less effective, difficult to manage which provides the basis of establishing a more effective, user friendly, collaborative oriented systems in the form of Electronic government. Though in most other government institutions there is less usage or appreciation of the roles ICT in government. Liberia, just emerging from a long 14 years of civil crisis which destroyed its entire human and technical infrastructure, lacks behind most of the African countries and the world at large in the wagon of implementing ICT and its related research With the continuous and ever important requirement for transparency and accountability in the public sector services, With ICT been a tool to assist efficiency and accountability in the public sector, the government of Liberia has embarked on the implementation of ICT projects in governance, though there is limited research work so far done in use of ICT in governance in Liberia. There has been very little known research in ICT or e-government with specific focus on Liberia, with one limited research done by UN in 2010. Though there are records of research on E-government of developing countries including Kenya, Ghana and post war Rwanda, etc. There are lessons learnt from these research works that will be of good input for the Liberia case as per similarities in challenges and obstacles of implementing e-government developing countries. This thesis research is in support of identifying obstacles, challenges, and benefits of transforming the public sector by introducing ICT. There are few known ICT projects in government including the Finance Ministry‘s IFMIS and ASYCUDA projects, the CSA Biometric systems which were evaluated, partly to ascertain government readiness for e-government. The investigation included some key government ministries. The research results using international approved methodologies identified the e-readiness level of the government of Liberia, with given challenges, obstacles and benefits. The findings of the research show that Liberia can successfully implement e-government if the identified obstacles are removed or minimized. / ICT and e-Government are closely linked, the subject of this thesis. ICT is a broad terminology encompassing all that include communication devices such as radio, television, satellite systems, cellular phones, computer equipment and accessories, network equipment and software etc. ICT is a useful tool that enables public agencies to change from routine-based, command-and- control organizations that are inwardly focused on administration to knowledge-based, networked, learning organizations that are externally focused on service (OECD 2005). / C/O UNDP Liberia Mamba Point Monrovia, Liberia West Africa Cell +231-886581242

The thesis poses the question of how one can stabilize a state through external intervention without destabilizing sovereignty. The study critically examines the justifications for international and regional interventions in the cases of Liberia and Burundi through a social constructivist framework. The main objective of the thesis is to enhance the understanding of how sovereignty is interpreted during non-aggressive interventions, both from a theoretical perspective through analysis of official discourses and from a practical perspective through interviews with external and internal actors in the field. The thesis argues that it may be more fruitful for future studies to question the aim of these interventions, rather than ask how to improve them. The study finds that rather than reinforce the sovereignty, these interventions neutralize states subject to external intervention in the sense that they become dependent on external capacity to maintain their stability, thereby maintaining peace and order in the international arena. The conclusion is that these interventions remain both controversial and paradoxical and the stated aim of reinforcing the state's sovereignty is questionable at best. / Doctorat en sciences politiques / info:eu-repo/semantics/nonPublished

Current political research on peace negotiations is fundamentally incomplete because it lacks the capacity to explain individual intents, choices and actions. This dissertation asks what impact individual negotiators, their approaches and choices of tactics have on peace talks and their outcomes. Individual people—be they representatives of rebel groups, non-governmental organisations or states—negotiate peace agreements. Consequently, an examination of individual motivations and actions in negotiations yields important knowledge. A fuller understanding of political negotiations, negotiators, and their tactics in Sierra Leone and Liberia is facilitated through a multidisciplinary consideration of the psychology, law and management studies literatures that consider individual motivations, biases, and behaviours. Based on extensive field research in Sierra Leone and Liberia, including numerous interviews with key players, I argue that individuals and their specific approaches and tactics influenced and altered the course of these peace negotiations, as well as their outcomes. Negotiators engaged in peace talks with underlying approaches (such as competitive, collaborative and cooperative styles) and then came to use various tactics (including shifting goalposts, hardball, silence, and bad faith), many of which were influenced by their innate biases and frames. Exploring these individuals’ conduct gives us previously unexplored insight into peace processes.

Is the inclusion of social provisions in peace agreements influenced by the participation of women, and if so, why? It is suggested that if women participate in the negotiation, the agreement is likely to broaden with social provisions. But our understanding regarding why social provisions are shaped by the participation of women is still limited as previous research rarely looked at this phenomenon. By drawing on theories suggesting women’s participation will broaden the scope of the negotiation, and theories proposing women through the agency for being at the negotiation table would push for social provisions, this study hypothesizes that if women participate, the agreements are likely to broaden with more social provisions. A content analysis of the agreements reached on Liberia 2003, Sierra Leone 1999, Côte d’Ivoire 2003 and Niger 1995, and a supplementary in-depth comparative case study presents evidence suggesting women does influence peace agreements to become more holistic with more social provisions. At the same time, this study also highlights the essence of taking other factors that shape the scope of the agreements and the presence or absence of social provisions such as the context and duration of the conflicts and the belligerent actor’ will into consideration.

The Liberia Baptist Theological Seminary (LBTS), opened on March 4, 1976, exists to train men and women for Christian ministry. It offers four-year degree programs leading to bachelor of arts in theology, bachelor of arts in religious education, and bachelor of divinity. Three major periods characterized its growth and development. the first, from 1976 to 1989, was a period of growth and prosperity. the second, from 1990-2003, was a time of immense challenge for the seminary because of the Liberian Civil War. the final period, from 2003 to the present, shows the seminary attempting to re-position itself for the future as a premier Christian higher education institution in Liberia. One of the challenges remaining, however, is the lack of historical documentation on factors impacting the growth of the seminary. This historical case study research sought to provide a comprehensive overview of the LBTS within the context of theological higher education in Liberia and the Liberian Civil War. the four major purposes guiding this research were: 1. Historical—to document and evaluate the rise, survival, developments and achievements of LBTS; 2. Institutional—to gain insight into how the seminary operates; 3. to document the effects of the 13-year civil war on the seminary; and 4. to identify the perceived challenges and needs of the seminary. Study participants included administrators, faculty, staff, students, graduates, and trustees, both past and present. Data were gathered through semi-structured interviews and document analysis. with thorough analysis of all data, seven major themes surfaced: 1.The lack of funding and qualified national faculty; 2.The relationship between missionaries and nationals; 3. the need for partnership development nationally and internationally; 4. the strong impact of the civil war on the seminary; 5. Realignment of seminary mission; and 6. the need for Bible training center and seminary perseverance during the war. As the seminary positions itself for the future, it continues to experience need in the areas of financial and educational resources, Internet technology, and the acquisition of qualified national faculty.

Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. Thus, the purpose of this study is to explore the need for audit and the attributes of audit quality perceived by middle and senior management staff in public Corporation in Liberia. This study employs a qualitatitive research methodology. We collected primary data through email interviews that consisted of 8 participants from 5 different public Corporations in Liberia. we used Thematic (Template) analysis to summarize the data collected. The findings show that auditing in Public Corporation in Liberia is needed to ensure transparency and  accountability, agency/monitoring improved internal control, and business processes, as well as confidence and assurance for stakeholders. Furthermore, middle and senior management staff perceived that auditor's independence, auditors' competence, and audit partner or manager's attention to the audit, as well as audit personnel salaries, are important attributes that influence audit quality in public corporations in Liberia.Our findings form the basis for a conceptual framework for public sector auditing in a developing country.