Muito em função da dificuldade de se observar o dia-a-dia dos conselheiros nas empresas, acadêmicos e profissionais se questionam sobre a importância dessas estruturas de governança corporativa (GC) quando o assunto é propriedade dos números contábeis. Nesse sentido, esta tese, além de discutir extensivamente e traçar um panorama geral acerca da configuração desses conselhos no Brasil ao longo dos últimos cinco anos, estuda de que forma essas e outras estruturas de GC se associam com medidas de qualidade da informação contábil das firmas brasileiras. Diferentemente do que se encontra na literatura existente, a pesquisa em tela buscou compreender o ambiente dos conselhos de administração (CAs) e Fiscais (CFs) de modo mais amplo, avaliando de forma agregada 35 características estruturais, de remuneração e de composição desses órgãos, considerando suas inter-relações e implicações quando da associação destas com variáveis que medem as propriedades informacionais contidas no lucro. Para tanto, analisou-se, em média, cerca de 325 empresas por ano, compreendendo análise de 19.487 currículos de conselheiros de administração e fiscais efetivos no país, além da análise das outras variáveis de governança, tais como avaliação formal de conselheiros, frequência de reuniões, tipos de contrato de remuneração e outras. Posteriormente, utilizou-se a técnica de Análise Fatorial para estabelecer constructos subjacentes e não correlacionados entre si, de modo que os coeficientes estimados nas regressões posteriores fossem reportados de forma mais consistente do que se construídos com um número limitado de variáveis individuais. Cinco fatores representam mais de 80% da variância dos dados, sinalizando que características como idade, formação básica em administração, contabilidade e/ou economia, remuneração, board interlocking e tamanho do conselho formam um agregado parcimonioso de características que representam a maior parte da diversidade subjacente dos conselhos brasileiros. Destarte, após análise de simultaneidade dos modelos, testou-se as associações existentes entre as propriedades dos números contábeis e os fatores de GC por intermédio de modelos de regressão múltipla estimados pelo método OLS, e de modelos de regressão logística, controlados por setor, tamanho das empresas, adesão aos níveis diferenciados de governança, emissão de ADR, presença de CF permanente instalado, estrutura de propriedade e outros. Os resultados indicam uma associação inversa e significante entre a proporção dos membros que participam de outros CAs e os níveis de persistência, sinalizando que empresas com CAs formados por membros dedicados tendem a reportar, na média, lucros mais persistentes. A remuneração variável é positivamente relacionada com a persistência dos lucros reportados sugerindo que a remuneração dos conselheiros é influenciada pela substância econômica dos resultados divulgados e com o conservadorismo contido no lucro sinalizando para redução do conservadorismo contábil na medida em que a remuneração variável dos conselheiros aumenta. A idade também mostrou ser fator relevante para explicar os níveis de conservadorismo e de gerenciamento de resultados das firmas, sinalizando tendência de maior grau de conservadorismo e menor grau de gerenciamento de resultados por parte dos conselheiros mais velhos. Adicionalmente, não foi possível afirmar que o conselho fiscal afeta de forma positiva o monitoramento da qualidade dos lucros reportados no mercado de capitais brasileiro / In view of the difficulty of observing the day-to-day activities of members of oversight board and board of directors, academics and professionals wonder about the importance of corporate governance (CG) structures when the subject is the propiety of accounting numbers. In this sense, besides discussing extensively and tracing an overview of the configuration of these boards in Brazil over the past five years, I also study how these and other CG structures are associated with proxies of accounting information of Brazilian firms. Contrary to what has been found in the existing literature, I seek to understand the environment of the board of directors (BoD) and oversight board (OB) more broadly, evaluating in an aggregate way 35 variables of structural, remuneration and composition characteristics of these boards, considering their interrelations and implications when associated with variables that measure the informational properties contained in earnings. For that, I analyze, on average, 325 companies per year and 19,487 résumés of the members of these boards, in addition to analyzing other variables such as their attendance at meetings, compensation contracts, board interlocking and others. Later, I use factor analysis to establish underlying constructs not correlated with each other, so that the estimated coefficients in subsequent regressions are reported more consistently than if built with a limited number of individual variables. Five factors represent more than 80% of the variance of the data, signaling that characteristics such as age, basic training in business administration, accounting and/or economics, board compensation, board size and interlocking form a thrifty aggregate of characteristics that represent most of the underlying diversity of Brazilian boards. Thus, after analysis of simultaneity, I test the existing associations between the earnings quality and factors of CG through multiple regression models estimated by OLS and logistic regression models, controlled by sector, firm size, adherence to the different levels of corporate governance, issuance of ADRs, presence of a permanent OB, ownership structure and others. The results indicate a significant inverse association between the proportion of members who participate in other BoDs and persistence levels of earnings, signaling that companies with BoDs formed by dedicated members tend to report, on average, more persistent earnings. The variable pay for board members is positively related to earnings persistense suggesting that the board members compensation is influenced by the economic substance of the disclosed results and with accounting conservatism signaling a decrease in accounting conservatism when the remuneration of these members increases. The age of members also proved to be a relevant factor to explain the levels of conservatism and earnings management of firms, signaling a trend toward greater levels of conservatism and a lesser levels of earnings management of when these boards are formed of older members. Additionally, it was not possible to affirm that the oversight board has a positive effect on the quality of monitoring accounting information reported in the Brazilian capital market.

Submitted by Elias Bruno Ferronato (ferronatoelias@hotmail.com) on 2018-08-06T22:06:11Z No. of bitstreams: 1 Elias Bruno Ferronato - Final.pdf: 890962 bytes, checksum: a7640dd4cc2ff87bad5ff6ffefc91a96 (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-08-08T21:23:39Z (GMT) No. of bitstreams: 1 Elias Bruno Ferronato - Final.pdf: 890962 bytes, checksum: a7640dd4cc2ff87bad5ff6ffefc91a96 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-08-09T12:24:09Z (GMT) No. of bitstreams: 1 Elias Bruno Ferronato - Final.pdf: 890962 bytes, checksum: a7640dd4cc2ff87bad5ff6ffefc91a96 (MD5) / Made available in DSpace on 2018-08-09T12:24:09Z (GMT). No. of bitstreams: 1 Elias Bruno Ferronato - Final.pdf: 890962 bytes, checksum: a7640dd4cc2ff87bad5ff6ffefc91a96 (MD5) Previous issue date: 2018-06-13 / A relação entre organizações e meio ambiente é complexa e regulamentada por muitas normas. Esta dissertação investiga parte dessa relação por meio de infrações administrativas ambientais. A partir de três coletas de dados, foi desenvolvida uma pesquisa qualitativa dedicada à comparabilidade dos resultados por classificação de critérios objetivos. Uma coleta de dados envolveu infrações de competência municipal, estadual e federal nos anos 2015 e 2016, outra alcançou autos de infração ambiental de competência Federal do Ibama de 2009 a 2016, a partir da qual foram selecionados autos que foram completamente analisados na terceira coleta de dados. Por exemplo, encontrou-se a proporção de autuações e de multas de cada ente federativo no exercício de sua competência. A fiscalização do Ibama também teve grande variação de autuações a cada ano, sendo que, das 70 infrações possíveis na região pesquisada, apenas oito responderam por todas as autuações. Analisando o trâmite administrativo, encontrou-se que os crescimento dos riscos ambientais estão acompanhados de maior passivo enfrentado pelas organizações. Além disso, a fiscalização teve métodos específicos de investigação. No procedimento administrativo constatou-se que a apresentação de defesa causou considerável redução média no valor das multas. Esses e vários outros resultados foram utilizados para uma interpretação qualitativa aplicada às infrações ambientais. Por fim, foram desenvolvidas recomendações administrativas sobre como agir no caso de uma organização ser autuada por infração administrativa ambiental. / The relationship between organizations and the environment is complex and regulated by many standards. This dissertation investigates part of this relationship through environmental administrative infractions. From three data collections a qualitative research was developed dedicated to the comparability of the results by classification of objective criteria. The first data collection involved infractions of Municipal, State and Federal jurisdiction in the years 2015 and 2016, another one reached environmental infraction notices of Federal jurisdiction of Ibama from 2009 to 2016 from which were selected autos that were completely analyzed in the third data collection. For example, it was found the proportion of assessments and fines of each federative entity in the exercise of its competence. The Ibama inspection also had a large variation of assessments each year, and of the 70 possible infractions in the surveyed area only 8 answered all the assessments. Analyzing the administrative process, it was found that the growth of environmental risks are accompanied by greater liabilities faced by organizations. In addition, the inspection had specific investigation methods. In the administrative procedure it was found that the presentation of defense caused a considerable average reduction in the value of the fines. These and several other results were used for a qualitative interpretation applied to environmental infractions. Finally, administrative recommendations have been developed on how to act in case an organization is charged with an environmental administrative infraction.

Orientador: Prof. Dr. Thales Sousa / Dissertação (mestrado) - Universidade Federal do ABC. Programa de Pós-Graduação em Energia, Santo André, 2018. / A Agência Nacional de Energia Elétrica (ANEEL), criada em 1996, é responsável por regular e fiscalizar o setor elétrico brasileiro. O Brasil possui 114 distribuidoras de energia elétrica, sendo 63 concessionárias e 38 permissionárias, além de 13 cooperativas de eletrização rural, que atuam sob autorização precária e estão em processo de regularização para se tornarem concessionárias ou permissionárias. Para atender as diferentes características dos estados brasileiros, a ANEEL descentralizou as atividades de fiscalização da distribuição para agências estaduais. Em caso de descumprimento da regulação vigente, o órgão regulador inicia a instrução de processo punitivo podendo aplicar uma punição ao agente regulado. Apesar das fiscalizações buscarem por meio de punições a melhoria da qualidade do serviço de distribuição de energia, nem sempre isso ocorre. Neste contexto, o presente trabalho apresenta, inicialmente, os conceitos de fiscalização do setor elétrico brasileiro com foco na área de distribuição de energia elétrica e a metodologia de cálculo utilizada para aplicação de penalidades com atenção especial nas fiscalizações dos indicadores de continuidade individuais e coletivos. Em seguida, com objetivo de propor um aperfeiçoamento da regulação vigente, é considerada uma forma adicional de penalização, onde se leva em consideração a quantidade de sanções aplicadas nas fiscalizações de indicadores de continuidade nos últimos quatro anos, no momento de definição dos novos limites dos indicadores de continuidade. Dessa forma, distribuidoras com um maior número de sanções terão seus limites de indicadores de continuidade reduzidos, ou seja, serão mais penalizadas. Para verificação da proposta realizada, foram analisadas concessões de distribuidoras de diferentes portes (pequena, média e grande). Após a aplicação da proposta foi verificado que a Distribuidora "A" obteve uma redução de 5%, a Distribuidora "B" de 20% e a distribuidora "C" de 10% nos limites dos indicadores dos conjuntos de unidades consumidoras. / The National Electric Energy Agency (ANEEL), created in 1996, is responsible for regulating and supervising the Brazilian electricity sector. Brazil has 114 electricity distributors, 63 concessionaires and 38 license holders, as well as 13 rural electrification cooperatives, which operate under precarious authorization and are in the process of regularization to become concessionaires or permit holders. To meet the different characteristics of the Brazilian states, ANEEL decentralized the activities of inspection of the distribution to state agencies. In case of non-compliance with the current regulation, the regulatory body initiates the instruction of punitive process and may apply a punishment to the regulated agent. Although the inspections seek through punishments the improvement of the quality of the service of distribution of energy, this does not always occur. In this context, the present work presents, initially, the concepts of supervision of the Brazilian electric sector with focus on the area of electric power distribution and the calculation methodology used to apply penalties with special attention in the supervision of individual and collective indicators of continuity. Then, in order to propose an improvement of the current regulation, it is considered an additional form of penalty, which takes into account the amount of sanctions applied in the inspections of indicators of continuity in the last four years, when defining the new limits of the indicators of continuity. In this way, distributors with a greater number of sanctions will have their limits of continuity indicators reduced, that is, they will be more penalized. In order to verify the proposal, concessions of distributors of different sizes (small, medium and large) were analyzed. After application of the proposal, it was verified that the Distributor "A" obtained a reduction of 5%, the Distributor "B" of 20% and the distributor "C" of 10% within the limits of the indicators of the consumer units.

Magister Legum - LLM / South Africa

Thesis (PhD.(Public Administration)) --University of Limpopo. 2019 / South Africa continues to experiment with democracy after 23 years since its rebirth in 1994. The country’s democracy is still developing towards greater transparency, full participation and accountability. Development depends on the existence of strong and vibrant institutions of accountability in the face of the challenges that threaten to reverse the gains made since the advent of democracy. Among such institutions is the legislature, which is the focus of this study. The study probes the oversight role of legislatures in South Africa. Oversight has become a subject of interest in the field of Public Administration as it is viewed as the mandate of legislatures to hold the government to account for managing public resources in the course of conducting public affairs. This study broadens the understanding of oversight by examining crucial relations between the legislature and the executive, and by providing insight into the legislature’s ability and capacity to carry out the oversight mandate. This is mainly because in most developing countries, the legislative sector, and particularly African legislatures have been categorised as weak. They are generally censured to have institutional weaknesses and limited decision-making role. There are, however, common challenges, including but not limited to lack of capacity, the dominance of the executive and its reluctance to cooperate, and lack of political will attributed to various factors. These challenges are intensified by the legislature’s perceived inability to deal with emerging issues. Studies previously conducted in the Gauteng Legislature have affirmed some of these challenges, including among others, lack of independence and capacity issues when exercising its oversight role. However, the literature pointed to increased oversight activities in democratic legislatures over the years. Although increase in oversight activities is acknowledged in the study, literature on oversight effectiveness is scant. From the foregoing, the aim of the study was to examine whether the oversight role of legislatures has effects in terms of the promotion of good governance, particularly executive transparency and accountability as well as public involvement. In addition to focusing on the relationship between the executive and the legislature, ability and capacity of the legislature, the study also set out to determine the extent to which the public participates in oversight processes of legislatures. The study concentrated on the Gauteng Legislature, and focused on the work of Portfolio Committees as they are responsible for the day to day oversight work of legislatures. The literature reviewed points out to the complex nature of the legislative oversight setting based on the systems of governance adopted in a country, which has an influence on the relationship between the executive and the legislature, and in turn, on oversight. The study has employed a qualitative approach, with the data collected utilising semi-structured in-depth personal interviews, participant observation and document analysis. Semi-structured personal interviews were the main data collection tool utilised to collect primary data from the participants. The participants were selected utilising non-probability (purposive) sampling to target participants with knowledge and experience on the subject matter to attain the objectives of the study. In addition, the participant observation and document analysis were used to collect both primary and secondary data to supplement the interviews with the respondents. This was mainly to respond to the contention of this study. The study argues that the legislature through its oversight role has the ability and capacity to promote transparency and accountability as well as public involvement. The findings of this study suggest that to a certain extent, the oversight role might have positive effects on promoting executive transparency and accountability. However, the findings have pointed out some serious shortcomings regarding the extent to which the public participates in the oversight work of the legislature. This is regardless of the efforts made by the legislature to establish platforms to ensure that the public participates in the oversight role to hold the executive accountable. Furthermore, the study has found that Portfolio Committees are a suitable mechanism to hold the executive to account as among others, the Members of the Provincial Legislature (MPLs) work well together. There are improved relations between the Gauteng government departments and committees. The departments are responsive; yet there are still challenges leading to the elusion of accountability, with limited or no consequences. The study recommends inter alia, follow-up on oversight activities; committee action against the executive’s reluctance; strengthening the role of research; and regular interactions between the executive and the legislature.

Thesis (Ph. D. (Public Administration)) --University of Limpopo, 2019 / South Africa continues to experiment with democracy after 23 years since its rebirth in 1994. The country‘s democracy is still developing towards greater transparency, full participation and accountability. Development depends on the existence of strong and vibrant institutions of accountability in the face of the challenges that threaten to reverse the gains made since the advent of democracy. Among such institutions is the legislature, which is the focus of this study. The study probes the oversight role of legislatures in South Africa. Oversight has become a subject of interest in the field of Public Administration as it is viewed as the mandate of legislatures to hold the government to account for managing public resources in the course of conducting public affairs. This study broadens the understanding of oversight by examining crucial relations between the legislature and the executive, and by providing insight into the legislature‘s ability and capacity to carry out the oversight mandate. This is mainly because in most developing countries, the legislative sector, and particularly African legislatures have been categorised as weak. They are generally censured to have institutional weaknesses and limited decision-making role. There are, however, common challenges, including but not limited to lack of capacity, the dominance of the executive and its reluctance to cooperate, and lack of political will attributed to various factors. These challenges are intensified by the legislature‘s perceived inability to deal with emerging issues. Studies previously conducted in the Gauteng Legislature have affirmed some of these challenges, including among others, lack of independence and capacity issues when exercising its oversight role. However, the literature pointed to increased oversight activities in democratic legislatures over the years. Although increase in oversight activities is acknowledged in the study, literature on oversight effectiveness is scant. From the foregoing, the aim of the study was to examine whether the oversight role of legislatures has effects in terms of the promotion of good governance, particularly executive transparency and accountability as well as public involvement. In addition to focusing on the relationship between the executive and the legislature, ability and capacity of the legislature, the study also set out to determine the extent to which the public participates in oversight processes of legislatures. The study concentrated on the Gauteng Legislature, and focused on the work of Portfolio Committees as they are responsible for the day to day oversight work of legislatures. The literature reviewed points out to the complex nature of the legislative oversight setting based on the systems of governance adopted in a country, which has an influence on the relationship between the executive and the legislature, and in turn, on oversight. The study has employed a qualitative approach, with the data collected utilising semistructured in-depth personal interviews, participant observation and document analysis. Semi-structured personal interviews were the main data collection tool utilised to collect primary data from the participants. The participants were selected utilising non-probability (purposive) sampling to target participants with knowledge and experience on the subject matter to attain the objectives of the study. In addition, the participant observation and document analysis were used to collect both primary and secondary data to supplement the interviews with the respondents. This was mainly to respond to the contention of this study. The study argues that the legislature through its oversight role has the ability and capacity to promote transparency and accountability as well as public involvement. The findings of this study suggest that to a certain extent, the oversight role might have positive effects on promoting executive transparency and accountability. However, the findings have pointed out some serious shortcomings regarding the extent to which the public participates in the oversight work of the legislature. This is regardless of the efforts made by the legislature to establish platforms to ensure that the public participates in the oversight role to hold the executive accountable. Furthermore, the study has found that Portfolio Committees are a suitable mechanism to hold the executive to account as among others, the Members of the Provincial Legislature (MPLs) work well together. There are improved relations between the Gauteng government departments and committees. The departments are responsive; yet there are still challenges leading to the elusion of accountability, with limited or no consequences. The study recommends inter alia, follow-up on oversight activities; committee action against the executive‘s reluctance; strengthening the role of research; and regular interactions between the executive and the legislature. Keywords Accountability, Committees, Democracy, Executive, Government, Governance, Good Governance, Legislature, Performance, Public Participation, Service Delivery, Transparency, Political Parties, and Oversight.

Intelligence services are vital security systém elements of each democratic state. Access to the important intels without any lags is basic for state to survive. No state, nor the democratic nor the totalitarian can survive withou intelligence. On the other hand, strong based and rooted oversight is nature in democratic states. Basic purpose of this work is in examination of the situation in the Czech republic, where intelligence systém reform should be prepared as soon as possible. Especially in the light of missuse of the military intelligence by prime minister's mistress in 2013. In advance, the limits of current oversight methods and systém should be find. Deborah Stone's, proffesor of Dartmouth university, in the Czech republic rare theory called Policy Paradox is used as main for this work. It was choosen because it brings new view on the current intelligence system setup and its oversight. This analytical model see creation of public policy as continuous clash of personal and public interests. In advanced it is in opposition to the traditional view of policy from the market perspective and it provide new view as ancient polis where you have to beer the public interest on your mind. Powered by TCPDF (www.tcpdf.org)

Intelligence, having espionage as its roots, is sometimes misunderstood due to its secret nature. It is due to this that intelligence as a vital component in a state, could be misused by the political regime through less democratic practices that infringe on human rights and the rule of law. The quest of this study (which is not classified, to make the research findings available to both practitioners and scholars of intelligence studies), is to attempt to contribute to the theory and understanding of intelligence studies as a sub-field within the political science in describing, explaining and analysing the intelligence regime. The primary aim is to provide a contextualised and systematic overview of the South African intelligence regime within the framework of the democratisation process in South Africa with specific reference to the period from 1994 to 2014. This study analyses the intelligence regime in South Africa by specifically assessing the role, function and purpose of intelligence through history and within the context of the South African political regime. Therefore, the research problem examined in this study is: given the history and development of South Africa as a democracy, what is the role and function of the intelligence regime during the period 1994 to 2014 – specifically to determine whether intelligence practices were more or less democratic. The theoretical framework formed the basis from which the concepts of state, political regime types and form and degree of government, was explored. It furthermore provided for a comparison of democratic and non-democratic intelligence practices. The study locates intelligence as a reflection of the political regime through the simultaneous typology of both the regime and intelligence, thereby to enable the identification of more or less democratic practices. The notion of a hybrid regime, as having elements of both democratic and non-democratic regimes, presented a fundamental shift in the perception of South Africa‘s democratisation process towards an attempt to reach the goal of being a consolidated democracy. This study draw the conclusion that the role, functions and mandate of an intelligence service within a democracy, should firstly focus on providing the policy-maker with intelligence to be able to make policies; secondly on the identification of threats or potential threats to national security of the state and lastly to protect the constitution. This would ultimately enable the intelligence regime in South Africa to employ more democratic practices which could assist in reaching the goal of democratic consolidation. / MA (Political Studies), North-West University, Potchefstroom Campus, 2014

Intelligence, having espionage as its roots, is sometimes misunderstood due to its secret nature. It is due to this that intelligence as a vital component in a state, could be misused by the political regime through less democratic practices that infringe on human rights and the rule of law. The quest of this study (which is not classified, to make the research findings available to both practitioners and scholars of intelligence studies), is to attempt to contribute to the theory and understanding of intelligence studies as a sub-field within the political science in describing, explaining and analysing the intelligence regime. The primary aim is to provide a contextualised and systematic overview of the South African intelligence regime within the framework of the democratisation process in South Africa with specific reference to the period from 1994 to 2014. This study analyses the intelligence regime in South Africa by specifically assessing the role, function and purpose of intelligence through history and within the context of the South African political regime. Therefore, the research problem examined in this study is: given the history and development of South Africa as a democracy, what is the role and function of the intelligence regime during the period 1994 to 2014 – specifically to determine whether intelligence practices were more or less democratic. The theoretical framework formed the basis from which the concepts of state, political regime types and form and degree of government, was explored. It furthermore provided for a comparison of democratic and non-democratic intelligence practices. The study locates intelligence as a reflection of the political regime through the simultaneous typology of both the regime and intelligence, thereby to enable the identification of more or less democratic practices. The notion of a hybrid regime, as having elements of both democratic and non-democratic regimes, presented a fundamental shift in the perception of South Africa‘s democratisation process towards an attempt to reach the goal of being a consolidated democracy. This study draw the conclusion that the role, functions and mandate of an intelligence service within a democracy, should firstly focus on providing the policy-maker with intelligence to be able to make policies; secondly on the identification of threats or potential threats to national security of the state and lastly to protect the constitution. This would ultimately enable the intelligence regime in South Africa to employ more democratic practices which could assist in reaching the goal of democratic consolidation. / MA (Political Studies), North-West University, Potchefstroom Campus, 2014

Since 1994, the South African education system has been undergoing continuous transformation which has had an impact on the governance of Further Education and Training (FET) colleges. This study, which focused on an investigation of the principles of effective governance at FET colleges, was conducted in three purposefully sampled FET colleges. Qualitative content analysis was used to analyse data collected using semi-structured interviews, observation and document analysis. The main finding of this study revealed that college councils do not have either the capacity or the resources to develop policies for colleges, nor is there a clear and documented reporting process in place. The study highlighted that the roles and responsibilities of college council’s sub-committees are not clearly defined in the 2006 FETC Act. Based on the research findings, recommendations were made in respect of the effective participation of college councils in the governance of FET colleges. / Educational Leadership and Management / M. Ed. (Education Management)